This article investigates the income and expenditure patterns of individuals, with a specific focus on investments in luxury items, real estate, and expensive modes of transportation. Using global databases such as “Luxury Goods—Worldwide/Statista Market Forecast” and “Data—WID—World Inequality Database”, the authors explore the correlation between high demand for luxury items and economic inequality. The study emphasizes the role of luxury tax as essential for implementing a progressive personal income tax system in Russia. By examining country-specific factors, particularly in China and Russia, and conducting a comparative analysis of progressive tax systems globally, the research highlights the potential of luxury tax to enhance the efficacy of income tax in reducing inequality.

This article aims to explain the principles of the leadership styles of madrasah heads in enhancing the quality of Islamic education in Lhokseumawe City. It turns out that the leadership of madrasah heads has a significant impact on the functioning of the madrasah leadership. The madrasah head plays a direct role in developing Islamic educational institutions through leadership characteristics, leader types, leader functions, and leader activities during their tenure as madrasah heads. A quantitative research method with a phenomenological approach is considered capable of addressing various issues in the research problem formulation. It simultaneously analyzes data obtained from observations, interviews, and in-depth documentation to find answers to the research problem. The research findings reveal that the leadership styles of madrasah heads can be divided into two categories: democratic leadership style and autocratic leadership style. The first principle of leadership style involves giving responsibilities and authority to all parties, encouraging active involvement in the organization. Members are given opportunities to provide suggestions, recommendations, and criticisms for the progress of the organization. The second principle, the autocratic leadership style, positions a leader as the source of policies.

This paper presents the state of displacement of a multilayered composite laminate subjected to transverse static load with varying balance, symmetric and anti-symmetric angle-ply and cross-ply staking sequences. Higher-order shear deformation theory (HSDT) is considered in the finite element formulation of nine-noded isoparametric element with seven degrees of freedom at each node. The finite element formulation is transformed into computer codes. A convergence study is carried out first to obtain the optimal mesh size for minimizing the computational time. The maximum deflection at the center of plate for both fixed and simply supported edges is verified with reported literature and a good conformity is found. An attempt has been made to observe the minimum value of maximum deflection in the laminate for attaining the maximum strength of laminate with a suitable combination of stacking sequences with a constant volume of material.

Influenced by global financial crisis in 2008, many countries around the world have realized the significance of sustainable development. And green development, as the most important pathway to sustainability, has been implemented by various countries. In this context, green development has drawn great attention from academic researchers both at home and abroad in recent years and has become an interdisciplinary-oriented research direction. As an applied basic research field for exploring the structural change of resources and environment as well as regional sustainable development, geography plays an essential role in the research of green development. Based on an intensive literature review, this article firstly summarized the connotation and analytical framework of green development. Secondly, it systematically outlined the progress of green development research from the perspective of geography and thus extracted seven themes, that is, the influencing factors of green development, assessment methods, spatial and temporal characteristics of green development, green development and industrial transformation, green transformation of resource-based cities, the effect of green development, and green development institutions and recommendations. Comments were made on the existing studies including their shortcomings. Finally, future research emphases were discussed, aiming to provide references for further study on green development from the perspective of geography in China.

Lattice Boltzmann models for diffusion equation are generally in Cartesian coordinate system. Very few researchers have attempted to solve diffusion equation in spherical coordinate system. In the lattice Boltzmann based diffusion model in spherical coordinate system extra term, which is due to variation of surface area along radial direction, is modeled as source term. In this study diffusion equation in spherical coordinate system is first converted to diffusion equation which is similar to that in Cartesian coordinate system by using proper variable. The diffusion equation is then solved using standard lattice Boltzmann method. The results obtained for the new variable are again converted to the actual variable. The numerical scheme is verified by comparing the results of the simulation study with analytical solution. A good agreement between the two results is established.

This paper attempts to shed light on the current role of academia in the context of rural areas of low population density, which are regional interaction models. In this study, we follow a qualitative research methodology of a case study. We found that through the case study applied to a hotel unit, that the Academia can through its third mission, and in the context of regional triple helix dynamics (Academia-Business-government interaction), play an important role in terms of knowledge dissemination, wealth creation and employability. The limitations, which our study presents, are principally related to the measurement of the variables. Some of the characteristics of education should be studied more deeply. In the instance of a case study applied to the hospitality industry, it is important to take as limitations of the study to its direct application to any economic context. This study allowed however, contribute to the enrichment of literature through case studies presented in the hospitality industry.