The Yangjiabu Kite Festival, originating over 2000 years ago in Shandong Province, China, stands as a testament to the enduring cultural heritage and artistic traditions of kite flying. This research explores the historical origins, cultural symbolism, festival format, community engagement, and international exposure of the Yangjiabu Kite Festival, shedding light on its evolution and impact over time. Findings reveal the festival's deep roots in ancient Chinese traditions, its role as a platform for showcasing cultural diversity and craftsmanship, and its significance in promoting tourism, cultural exchange, and soft power projection for Shandong Province. Lessons learned from the Yangjiabu Kite Festival offer valuable insights for cross-cultural application, event management, cultural diplomacy, and community development. Suggestions for future research include comparative studies, longitudinal assessments, audience research, and policy analysis to further explore the dynamics and implications of cultural festivals in a global context. Overall, the research underscores the importance of cultural festivals as vehicles for cultural preservation, tourism promotion, and intercultural dialogue, fostering mutual understanding and appreciation across borders.

In the governance mechanism of how to develop agricultural cooperatives in rural revitalization, incentive mechanisms are the most important part. The village work team mobilizes the supervisory initiative of employees through a good incentive mechanism, combining their goals with the organizational goals, and promoting the development of the team. Based on the theory of herd effect and the motivation mechanism of "Zhizhi Shuangfu", combined with case analysis, this article points out the problems of single incentive form, insufficient attraction of incentive methods, and insufficient skill training for members in the incentive mechanism of YS Agricultural Products Professional Cooperative. In response to these issues, corresponding improvement suggestions were proposed: developing multiple incentive mechanisms, establishing special reward mechanisms, and strengthening technical training for cooperative members.

The focus of the article is the evaluation of the interaction between regional state bodies and business structures in Kazakhstan, specifically in terms of the development of public-private partnerships. The purpose of the research is to enhance the understanding of the theoretical and practical aspects of the mechanism of interaction between the state and business structures. Through an examination of the various structural components of the partnership development strategy, the study aims to identify the elements of the mechanism for the implementation of the state and business development strategy. Additionally, the research seeks to establish the correlation between the outcomes of the joint entrepreneurship mechanism and the criteria used to evaluate the performance of regional state bodies. To assess the effectiveness of the interaction between business and government at the regional level in Kazakhstan, a survey-based evaluation was conducted to measure the satisfaction levels of public utilities, entrepreneurs, and businesses with the activities of local authorities. The survey also evaluated the degree of corruption among local authorities. A matrix of interaction between business and government was created, and various models and algorithms for the interaction between government representatives and business structures were studied. The research findings highlight the importance of enhancing the collaboration between the state and the business sector, promoting the implementation of public-private partnerships, and establishing social partnerships to cultivate mutually beneficial relationships.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

This study aims to evaluate the influence of population dependency ratio on the economic growth of Bangladesh, India, and Pakistan, the three members of the South Asian Association for Regional Cooperation (SAARC). The study covers the time from 1960 to 2021. It also analyses in detail how population aging and the youth dependency ratio affects the development of certain sectors, including industry, services and agriculture. This study uses panel data to determine the influence of population dependency ratios on economic growth. To estimate this effect, we use the Pooled Mean Group/Autoregressive Distributed Lag (PMG/ARDL) technique. Based on the results obtained from the ARDL analysis indicate the presence of a long-term relationship among these variables. These discoveries align with prior empirical research conducted by Lee and Shin, Mamun et al., and Rostiana and Rodesbi. Furthermore, the findings suggest that an increase in the old age population dependency ratio positively influences economic growth within these nations. The long-term relationship findings pertaining to the old and young dependency ratio and economic growth corroborate the conclusions of Bawazir et al., who proposed that the old population dependency ratio exerts a favorable impact, while the young population has an adverse effect on economic growth. Originality: This research focused on the population dependency ratio, a pivotal demographic metric that gauges the proportion of individuals relying on support (including children and the elderly) compared to those of working age. This investigation particularly explores the interconnection between the population dependency ratio and sectoral development, an essential aspect given that various sectors make distinct contributions to economic advancement. Examining how population dynamics affect sectoral development yields valuable insights into the overall economic performance of Pakistan, India, and Bangladesh.