China is currently at a critical juncture in implementing the rural revitalization strategy, with urbanization and tourism development as crucial components. This study investigates 41 counties (cities) in the Wuling Mountain area of central China, constructing an evaluation system for the coordinated development of these two sectors. The coupling coordination degree is calculated using a combination weighting method and the coupling coordination degree model. Spatio-temporal evolution characteristics are analyzed through spatial autocorrelation, while the geographic detector explores the driving factors of spatial variation. The findings reveal a significant increase in coupling coordination between urbanization and tourism, transitioning towards a coordinated phase. Spatially, urbanization and tourism exhibit positive correlations, with high-value clusters in the southeast and northwest and low-value clusters in the south. The geographical detector identifies industrial factors as the most critical drivers of spatial variation. This study offers novel insights into the dynamics of urbanization and tourism, contributing to the broader literature by providing practical implications for regional planning and sustainable development. The results are relevant to the Wuling Mountain area and serve as a reference for similar regions globally. However, the study has certain limitations, such as regional specificity and data availability, which should be considered in the context of this research.

This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.

Vietnam has experienced an impressive period of economic growth since implementing an export-oriented economic policy. Vietnam’s international economic integration is deepening, and the output of the export sector has been continuously improved with a double-digit growth rate in recent years, especially in Ho Chi Minh City. Hence, the purpose of this paper is to study the impact of trade liberalization on export intensity of Vietnamese exporters as well as the moderating role of the location. In this study, data was collected from 80 exporters listing in Vietnam stock markets from 2007 to 2022. Further, regression test was carried out by applying GMM model. The results show that trade liberalization outcomes have a positive impact on export intensity. We, however, do not find enough evidence of the moderating effect of the location factor. These findings support Resource-based View theory, and trade liberalization policy. The findings imply that Vietnam government should continue to implement trade liberalization policy to support export sector growth.

This article analyses the effectiveness of humanitarian assistance in relation to the Sustainable Development Goals (SDGs) in the Minawao refugee camp in Cameroon, focusing on the social pillar of sustainable humanitarian. Established in 2013 to accommodate Nigerians fleeing the violence of Boko Haram, the camp now faces growing challenges related to the sustainability of assistance. Based on a mixed methodological approach, the analysis draws on data collected from humanitarian operators, refugees and the host community. The data was collected using tools such as participant observation, individual and group interviews, questionnaire surveys, mapping, documentary review, etc. Although essential infrastructure has been put in place, the study reveals that minimum humanitarian standards are not being met in several key sectors: food security, education, sanitation, shelter provision and Non Foods Items (NFIs). The lack of financial resources, combined with insufficient involvement by the Cameroonian government, has led to a gradual erosion of social protection for refugees. Maintaining assistance on a temporary basis compromises the integration of the SDGs into humanitarian operations. The article highlights the need for a forward-looking approach by humanitarian agencies, coordination between stakeholders and the involvement of new partners, including refugees, to guarantee their well-being and the achievement of the SDGs.

Buru Regency is the primary hub for producing eucalyptus oil, a highly valued commodity in the region. The oil extracted from the eucalyptus epidemic plant possesses antiseptic, antibacterial, and antifungal characteristics. Amidst the Covid-19 pandemic, numerous industries require it as a fundamental component of pharmaceuticals. An essential factor in the eucalyptus oil production process is the presence of eucalyptus leaves. Therefore, leaf-sorting workers, including women, are required to ensure this availability. However, in reality, the daily lives of eucalyptus leaf massagers are characterized by challenging economic conditions and a socio-economic environment that lags behind workers in other sectors. This study aims to examine and investigate the roles and work patterns of employed women and the strategies they employ to ensure the consistent flow of household income. The research employed a qualitative methodology with a phenomenological approach. A total of 24 informants were purposefully selected based on their involvement in achieving the research objectives. The results indicate that the COVID-19 pandemic has altered the circumstances of women who collect leaves and rely heavily on eucalyptus trees as a natural resource. Physical adaptation strategies are the preferred methods used to fulfill household requirements. Implementing physical adaptations does not deter women leaf-sorters from continuing their work. Their commitment to meeting their basic needs significantly motivates them to persist in their role as leaf sorters. The income of women engaged in sorting eucalyptus leaves in their households during the COVID-19 pandemic.

The contraction of manufacturing economic activity in Latin American countries has been affected by the health crisis in the last few years. This phenomenon has negatively impacted the Latin American countries’ economies. In order to evaluate the impact of the manufacturing economy, this research integrates the impact of Foreign Direct Investment (FDI) on the growth of the Ecuadorian manufacturing sector, from 1981 to 2019, considering the role of the state through public spending using cointegration. The results are not consistent considering the empirical framework used; thus, FDI has a negative and significant influence on the manufacturing sector. Also, the manufacturing sector has a strong relationship with FDI in the short run and a less significant one in the long run. The results presented in this research suggest promoting domestic and FDI in the manufacturing sector, not only towards overexploited and monopolized sectors such as mining and telecommunications.

This paper studies the patent race problem of communication enterprises investing in communication technologies, and constructs a portfolio optimization model which considers the expected returns, investment risks, and replacement costs, in order to achieve the dual goals of maximizing the net investment income of backward enterprises and minimizing the expected investment risk. Through numerical experimental analysis, the optimal investment portfolio strategy under different risk levels and the impact of different risk levels on the net income of lagging company are obtained. The research results show that due to the backward research in the first stage of the backward enterprises, when their own investment decision-making power is relatively high, they can focus on the development of self-interested key technology areas in order to achieve the victory of the patent race.

This study explores the early travelers to Petra, Jordan, during the 20th century. To gain insights into the evolution of early travel experiences to Petra during this specific period, the researchers utilized narrative analysis and conducted in-depth interviews with 14 elderly inhabitants of Wadi Musa who resided in the area at that time. These interviews provided valuable information and served as a basis for visually representing the primary routes that emerged from the participants’ narratives. This study delves into the accessibility of early travelers to Petra in the 20th century by creating a comprehensive map that outlines the trails, byways, and roads used by these travelers to reach Petra. The study’s findings also revolve around the identified stages derived from the data gathered through these interviews.