Laozi’s Ming (name), Qi (tangible part) and Dao (intangible part), coexisting in the same substance, can be compared with Heidegger’s triad existences: Seiende (being), Dasein (beings) and Sein (to be). In Laozi, Dao is the essential metonymy for the existence of things from Wu (void, nothing) to You (there is, reality). The effect of Dao is De (virtue) and the combined term of them is Dao-De (morality). By conceptual blend theory, we may draw the following conclusion from the perspective of Heidegger’s ontology of triad existences and Laozi’s Dao with its companions: any being (Seiende or Ming) exists in the form of combination beings (Dasein or Qi) and to be (Sein or Dao). According to Proper Parts Principle, if z, x, y is used to represent being, beings and to be respectively, then, the expression of all things will be the form: z∃ (x) ⊕ y. In terms of independent concept and function, Dao exists as whole. While from Laozi’s triangular relationship among Ming, Dao and Qi, Dao can be considered as a proper parthood, too. Both Laozi and Heidegger emphasized that existence is changing, but Heidegger attributed the reason for change to time, while Laozi to Dao. Dao can be considered as way, essence, nothingness, empty, void etc. in structure, but it doesn’t mean it’s zero or none-existing. On the contrary, it is a form of existence from exotic domain. Both the numeric expression of Heidegger’s triad existences and Laozi’s triangle existences of Dao with its companions can be written as "z∃x (1) ⊕ y(Ø) Û z{1, Ø}. In which, Ø is empty set as Laozi’s Dao or Heidegger’s Sein (Ø Û 0).

Given the multifaceted nature of crime trends shaped by a range of social, economic, and demographic variables, grasping the fundamental drivers behind crime patterns is pivotal for crafting effective crime deterrence methodologies. This investigation adopted a systematic literature review technique to distill thirty key factors from a corpus of one hundred scholarly articles. Utilizing the Principal Component Analysis (PCA) for diminishing dimensionality facilitated a nuanced understanding of the determinants deemed essential in influencing crime trends. The findings highlight the necessity of tackling issues such as inequality, educational deficits, poverty, unemployment, insufficient parental guidance, and peer influence in the realm of crime prevention efforts. Such knowledge empowers policymakers and law enforcement bodies to optimize resource allocation and roll out interventions grounded in empirical evidence, thereby fostering a safer and more secure societal environment.

This study investigates how digital transformation influences visitor satisfaction at 12 World Heritage Sites (WHS) across eight coastal provinces in Eastern and Southern China. Utilizing 402 valid survey responses, it explores the impact of demographic factors—education, age, and income—on visitors’ perceptions of digital services, particularly focusing on usability, quality, and overall experience. The findings reveal that younger, higher-income, and STEM-educated visitors express significantly higher satisfaction with digital services, while older, lower-income visitors report lower levels of engagement and satisfaction. This research highlights the need for tailored digital strategies that cater to diverse demographic groups, ensuring the balance between technological innovation and the preservation of cultural authenticity at heritage sites. The originality of this study lies in its focus on non-Western contexts, particularly China’s rapidly developing coastal regions, which have been largely overlooked in the global discourse on digital tourism. By applying established theoretical frameworks—such as the Technology Acceptance Model (TAM) and Expectation-Confirmation Theory (ECT)—to a non-Western setting, this research fills a crucial gap in the literature. The insights provided offer actionable recommendations for heritage site managers to enhance visitor engagement, adapt digital services to demographic variations, and promote sustainable tourism development.

This study explores the impact of technology effectiveness, social development, and opportunities on higher education accessibility in Myanmar, focusing on private higher education institutions. Utilizing a sample of 199 respondents, with an average age of X (SD = Y), the research employs standardized questionnaires and descriptive statistics, correlation analysis, and multiple regression analysis to examine the relationships between these variables. The findings indicate that technology effectiveness significantly enhances higher education accessibility, with strong positive correlations (r = 0.752, p < 0.001) and substantial impacts on educational outcomes (β = 0.334, p = 0.001). Social development also plays a crucial role, demonstrating that supportive social norms and community engagement significantly improve accessibility (β = 0.405, p < 0.001). Opportunities provided by technological advancements further contribute to enhanced accessibility (β = 0.356, p < 0.001), although socio-political and economic challenges pose significant barriers. The study highlights the interconnectedness of these factors and their collective influence on educational accessibility. Practical implications include the need for strategic investments in technological infrastructure, promotion of supportive social environments, and innovative solutions to leverage opportunities. Future research directions suggest longitudinal studies, broader demographic scopes, and in-depth analyses of specific technological and infrastructural challenges. By addressing these areas, stakeholders can develop effective strategies to improve higher education accessibility, ultimately contributing to the socio-economic development of Myanmar.

This study examines the challenges and needs faced by non-profit organisations (NPOs) in Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs), particularly focusing on sections 3 and 4. Employing a mixed-method approach, the research combines qualitative and quantitative methods. Surveys were conducted with Colombia NPOs, official documents were analysed, and comparative case studies were performed. In-depth interviews and participant observation were also utilised to gain a comprehensive understanding of the obstacles and current practices within the Colombian context. The findings reveal that NPOs in Colombia encounter significant difficulties in adopting IFRS due to the complexity of the standards, lack of specialised resources, and the need for specific training. Internal challenges such as deficiencies in staff qualifications and training, resistance to change, and technological limitations were identified. Externally, ambiguities in the legal framework and donor requirements were highlighted. The case study illustrated that, while there are similarities between IFRS for SMEs and the IFR4NPO project, specific adaptations are essential to address the unique needs of NPOs. This research underscores the necessity of developing additional guidelines or modifying existing ones to enhance the interpretation and application of IFRS in Colombia NPOs. It is recommended to implement proactive strategies based on education and legislative reform to improve the transparency and comparability of financial information. Adopting a more tailored and supported accounting framework will facilitate a more relevant and sustainable implementation, benefiting Colombian NPOs in their resource management and accountability efforts.

Corporate performance is the key indicator of availing the economic performances in all economies. Especially for the emerging economy, it is the oxygen for smooth economic operations. The study aims to investigate the influence of board characteristics on the corporate performance of the listed pharmaceuticals and chemicals sector from a developing country, namely Bangladesh. This empirical study examines eight attributes of the board and four financial performance indicators of the businesses. Here, the annual reports of the DSE-listed pharmaceutical and chemicals companies are considered to examine the impact of board attributes on corporate performance. Based on panel data analysis, this empirical study concludes that the fixed effect regression model is suitable for all four models. Except board size, the results demonstrate that all board attributes are generally statistically significant. Furthermore, it confirms that all the significant characteristics of the board are positively associated with corporate performance, except for board independence. The research offers valuable insights for policymakers, investors, organizations, and scholars, promoting optimal board structures, innovative solutions, and an enhanced understanding of corporate governance matters. This research explores the challenges in board attributes, which enhances our understanding of corporate governance matters and their impact over the last decade in the listed pharmaceutical and chemicals sectors in Bangladesh.