This paper aims to shed light on community-based disaster mitigation and the challenges encountered by using the Pangandaran coast as a case study, one of Indonesia’s disaster-prone areas. Observations, in-depth interviews, and documentation studies were used to collect data. The findings of this study indicate that community-based disaster mitigation is well realized, as evidenced by community early preparedness forums collaborating with the government to provide socialization and education to the community. However, disaster preparedness still faces challenges, including; since some of the mitigation objects are tourists, mitigation efforts need to be carried out sustainably while not following the budget they have; mitigation support devices and facilities such as damaged or missing signs for evacuation routes, temporary shelters, assembly point locations, and Early Warning System (EWS) devices whose number is still not optimal; lack of participation of hotels or restaurants in disaster mitigation, especially in engaging in preventive actions to minimize disaster risk. This situation is a challenge in itself for disaster mitigation management, moreover, Pangandaran Village must maintain its status as a “Tsunami Ready” village.

The Primary and secondary shadow education refers to a kind of unofficial education that exists outside the traditional mainstream primary and secondary education system in China, with both commercial and educational attributes. As the primary and secondary school stage is an important key stage for further education, existing research mainly focuses on the spatial distribution of primary and secondary school basic education facilities and non-subject training, with fewer studies targeting primary and secondary school subject tutoring shadow education. With the changes in China’s education industry and the introduction of the Double Reduction Policy, there is an urgent need to conduct in-depth research on the spatial aggregation characteristics and influencing factors of Shadow Education Enterprises for primary and secondary school students. This paper takes the main urban area of Zhengzhou City as the study area, and takes primary and secondary school Shadow Education Enterprises as the research object, and applies spatial analysis methods such as kernel density, nearest-neighbor index, and geographic detector to quantitatively analyze the spatial distribution characteristics of primary and secondary school shadow education tutoring enterprises in Zhengzhou City and the factors affecting them The results show that: 1) The overall spatial pattern of primary and secondary school tutoring Shadow Education Enterprises in the main urban area of Zhengzhou City has largely formed a core-edge structural feature that spreads from the urban center to the periphery, and presents the spatial agglomeration feature of “double nuclei many times” distributed along both sides of the Beijing-Guangzhou Line. 2) The distribution of mentoring Shadow Education Enterprises in the main urban area of Zhengzhou City in relation to provincial model primary and secondary schools is significant and there is a significant difference between the distribution around secondary schools and primary schools. 3) The spatial distribution of Shadow Education Enterprises in the main urban area of Zhengzhou City is mainly influenced by factors such as the size of the school-age population, the level of commercial development, the location of school buildings and the accessibility of transport.

This study aims at predicting the interrelationship between among Chat GPT with its six dimensions, tourist’s satisfaction and Chat GPT usage intention as perceived by tourist, and as well as to examine the moderating effect of traditional tour operator services on the relationships between all the variables. Data were collected from 624 tourists. The study hypotheses were tested and the direct and indirect effects between variables were examined using the PLS-SEM. The SEM results showed that Chat GPT’s six dimensions have a positive and significant direct impact on tourist’s satisfaction, and emphasis the moderating role of Traditional Tour Operator Services “TTOS” on the relationship between GPT’s six dimensions and “TS”, and on the relationship between ‘TS” and Chat GPT usage intention. These findings yield valuable insights for everyone interested in the use of IT in the tourism industry, and provide effective strategies for optimizing the use of technological applications by traditional tour operators.

This article aims to examine the impact of fiscal decentralization on the performance of local government expenditure in Vietnam. By using a dataset including 63 provinces from 2012 to 2021, the research shows the more expenditure-based fiscal decentralization occurs, the better is the performance of local expenditure. Moreover, the level of provincial literacy and the size of the private sector have positive impacts on the local expenditure index, while the opposite effect can be seen in the case of the ratios of local citizens to total citizens of the country. Besides this, the study also provides some recommendations which are strictly related to the mechanism of fiscal decentralization to improve local expenditure performance of Vietnamese provinces, such as more effective decentralization of budget expenditures to local government, improving the vertical budget imbalance at local budget level, increasing local government budget autonomy, and establishing stronger mechanisms to control public spending.

An extensive assessment index system was developed to evaluate the integration of industry and education in higher vocational education. The system was designed using panel data collected from 31 provinces in China between 2016 and 2022. The study utilized the entropy approach and coupled coordination degree model to examine the temporal and spatial changes in the level of growth of the integration of industry and education in higher vocational education, as well as the factors that impact it. In order to examine how the integration of industry and education in higher vocational education develops over time and space, as well as the factors that affect it, we utilized spatial phasic analysis, Tobit regression model, and Dagum’s Gini coefficient. The study’s findings suggest that between 2016 and 2022, the integration of industry and education in higher vocational education showed a consistent improvement in overall development. Nevertheless, there are still significant regional differences, with certain areas showing limited levels of integration, while the bulk of regions are either in a state of low integration with high clustering or low integration with low clustering. Most locations showed either a “low-high” or “low-low” level of agglomeration, indicating a significant degree of spatial concentration, with a clear trend of higher concentration in the east and lower concentration in the west. The progress of industrial structure and the degree of regional economic development have a substantial impact on the amount of integration of industry and education in higher vocational education. There is a notable increase in the amount of integration between industry and education in higher vocational education, which has a favorable effect. Conversely, the local employment rate has a substantial negative effect on this integration. Moreover, the direct influence of industrial structure optimization is restricted. The Gini coefficient of the development level of integration of industry and education in higher vocational education exhibits a slight rising trend. Simultaneously, there is a varying increase in the Gini coefficient inside the group and a decrease in the Gini coefficient between the groups. The disparities in the level of integration between Industry and Education in the provincial area primarily stem from inter-group variations across the locations. To promote the integration of industry and education in higher vocational education, it is recommended to strengthen policy support and resource allocation, address regional disparities, improve professional configuration, and increase investment in scientific and technological innovation and talent development.

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.

New Institutional Economics (NIE) uses solutions from law, economics and organization. The purpose of this article is to link in a single analytical approach the institutional environment, its change in the organizations uniting in one, what is happening in contracts with agricultural lands. The explanation of this type of governance means to integrate: theoretical definitions; formal rules (laws, court decisions and other legal acts); economic institutions—means and mechanisms of exchange; legal and economic forms in which, through governance of transactions property rights are transferred and protected. In order to achieve this goal, it is necessary to present the elements of the institutional matrix that are the cause of changes in subordination and coordination. Following the process of implementing an approach for reconciling the legal and economic nature of the contract forms and integrating the states, contract organizations and transaction costs in a common model. In order to solve the research problems tasks are adapted methods from law, economics, statistics. Such are: (a) positive legal analysis of legislation; (b) historical (retrospective) method of analysis of changes; (c) discrete-structural analysis to explain the process; (d) comparative-institutional analysis to clarify alternatives and an explanation of any of the effects; (е) regression analysis to model the relationships and present possible one’s scenarios to show the direction in which changes are needed. Changes in legislation, legal forms, mechanisms and the amount of payments create new behavioral patterns that change the contract. Therefore, in retrospect, we are witnessing how the number of changes in legal acts, the amount of fees; the number of participants-administrators of the processes; the number and registers - change the number of transactions; the duration of the actions in the contracts, which ultimately predetermines the different amounts of transaction costs for agricultural lands. This interdependence was established by constructing an econometric model. The analysis presents opportunities for change that would lead to scenarios with a reduced level of transaction costs, that is, improving governance and showing the way to improve the institutional environment related to agricultural lands in Bulgaria.