Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

Researchers need to seek the opinions of individuals about what they think related to neuromarketing and its applications. This study is intended to reveal the conceptual perception of neuromarketing. In this context, a comparative analysis was designed for university students studying in social sciences and health sciences due to the interdisciplinary nature of neuromarketing. Thus, it was investigated in which areas the conceptual perception of neuromarketing was higher and how it was perceived at the same time. Survey method was used to collect data. The relevant literature was scanned to determine the questions in the survey, and previous studies in this field were taken into account. Accordingly, the survey consists of two parts. In the first part, there are 6 questions to determine the demographic characteristics of the participants. In the second part, 14 questions were included to determine the conceptual perception of neuromarketing. The questions to the participants were evaluated with a 5-point Likert scale (from 1 = disagree strongly to 5 = agree strongly). It was concluded that there were 499 valid surveys (n = 499). As a result, it was seen that participants in social sciences and health sciences differed significantly in the conceptual perception of neuromarketing (p = 0.000). It was found that the perception level of social sciences is higher than health sciences.

This study aims to construct an integrative model for understanding the factors that shape Chinese tourists’ intentions to visit Thailand as a gastronomic tourism destination. In detail, we investigate the relationships among cognitive experiences, emotional experiences, cultural experiences, affective destination image, cognitive destination image, and the intention to visit Thailand for culinary experiences. Utilizing an online survey method to gather 562 Chinese tourists who have experienced Thai gastronomy, this study continues to use structural equation model to process data. The findings reveal that cognitive, emotional, and cultural experiences significantly influence tourists’ affective and cognitive destination images, positively impacting their intention to visit Thailand for its culinary offerings. The affective and cognitive destination images act as crucial mediators, intricately linking these experiences with travel intentions. This approach improves our understanding of the dynamics involved. It also provides practical insights for developing targeted marketing strategies.

The rapid increase in the aging population has raised significant concerns about the living conditions and well-being of elderly residents in old communities. This study addresses these concerns by proposing a Sustainable Urban Renovation Assessment Model (SURAM) specifically designed to enhance elderly-friendly environments in Chongqing City. The model encompasses multiple dimensions, including the comfort of public facilities, service safety and convenience, medical travel services, infrastructure security, life service convenience, neighbor relations, ambulance aid accessibility, commercial service facilities, privacy protection, elderly care facilities and service supply, and medical and health facilities. By employing factor analysis, the study reduces the dimensionality of the 49 indicator factors, allowing for a more focused and comprehensive evaluation of the effectiveness of aging-friendly renovation efforts. The main factors identified in the proposed model include community infrastructure security, elderly comfort of community public facilities, completeness and convenience of surrounding living services, and security and convenience of elderly care services. The results reveal that the age-appropriate comfort of public facilities plays a significant role in achieving successful aging-appropriate renovation outcomes. The findings demonstrate that by addressing specific needs such as safety, accessibility, and convenience, communities can significantly improve the quality of life for elderly residents. Moreover, the application of SURAM provides actionable insights for policymakers, urban planners, and community stakeholders, guiding them in implementing targeted initiatives for sustainable and inclusive urban development.

Evaluating tourist destinations is extremely important as it is the basis for helping local authorities and the leadership of tourist destinations implement reasonable solutions to strengthen the state management of tourism, encourage investment and upgrade service quality at destinations, better exploit the tourist market, position the tourist destination brand in the international tourism market, increase the length of stay, and increase tourist spending when coming to the tourist destination. The current state of investment and development of tourist destinations means that tourist areas across the country need to be evaluated and classified to have a basis for encouraging investment and strengthening effective management, upgrading service quality at destinations, and gradually positioning the Vietnamese tourism destination brand in the international tourism market. This study evaluates the Ba Na tourist area (Da Nang city, Vietnam) based on the “Set of criteria for evaluating tourist destinations” issued by the Ministry of Culture, Sports and Tourism of Vietnam (2016). issued under Decision No. 4640/QĐ-BVHTTDL on 28 December 2016. Evaluation results show that criteria for tourism resources, landscape, facilities, participation of local communities, and the management of the tourist area are evaluated very well. On the contrary, services for entertainment, shopping, entertainment, and prices of services in the tourist area are limited problems in the Ba Na tourist area.

Introduction: The growing global focus on Environmental, Social, and Governance (ESG) standards necessitates that companies optimize their corporate governance to balance economic, social, and ecological responsibilities. This study examines how the synergistic effects of Corporate Social Responsibility (CSR) and Environmental Responsibility (ER) can promote sustainable corporate development. Objective: The objective of this study is to analyze the critical elements of corporate governance structure optimization and to explore how companies can enhance their governance to achieve sustainable development through strengthened social and environmental management practices. Methods: The study uses case analysis and literature review to assess high-performing enterprises in CSR and ER integration, examining their governance, policy, and environmental strategies to uncover the factors behind their success in economic, social, and environmental spheres. Results: The research shows that optimizing governance structures markedly improves operational effectiveness. Companies need to create strong internal controls for equitable and transparent decisions, embedding CSR and ER into their strategies. CSR fulfillment builds public trust and environmental support, whereas ER improves brand reputation and competitiveness, driving sustainable and mutually advantageous development. Conclusion: The key to sustainable development in ESG practice lies in optimizing corporate governance and strengthening the synergy between social and environmental responsibilities. It is imperative for companies to build a governance structure that complies with ESG standards and to incorporate social and environmental considerations into their corporate strategies to effectively manage the triple bottom line of economic, social, and environmental performance.