Tourism Development Strategy of Maros Regency Highlighting Local Uniqueness and Potential

A study on tourism development strategies in a region is an essential aspect that cannot be separated from tourism development policies, and this is also the case for the tourism development strategy of Maros Regency. This study aims to identify the strategies planned by the Maros Regency Government in developing tourism in the area. The method used is descriptive-exploratory, relying on the 3A theory (Attraction, Accessibility, and Amenity) and the Community-Based Tourism (CBT) theory. The findings of this study indicate that in its tourism development plan, the Maros Regency Government has established several programs through the RIPPAR (Tourism Development Master Plan) of Maros Regency, along with the strategies for their implementation. The extent to which these strategies are carried out to realize Maros Regency as one of the tourism destinations is the main focus of this research. The implications of this discussion highlight several strategic steps for each planned program and, ultimately, aim to foster a sense of ownership of these programs among the local community.

Ethical Management in Tunisian Companies: Bridging the Gap between Awareness and Practice

In response to environmental demands, companies are increasingly compelled to integrate ethics into all managerial practices to ensure their survival. This study explores the explicit and implicit factors that promote the development of ethical management. We conducted exploratory research based on semi-structured interviews with six managers and six subordinates from four Tunisian companies. Our empirical findings reveal that all respondents are convinced of and aware of the importance of ethics in the business world. However, explicit factors-such as ethical codes and ethics training-are absent, while implicit factors-such as fair compensation and ethical culture-are only partially present. The insights from this research can be valuable for business leaders aiming to establish a strong corporate culture centered on ethical values, thereby fostering the practical implementation of ethical management.

Epigenetics and Environmental Health: DNA Methylation Changes Induced by Air Pollution and Cardiovascular Disease

Cardiovascular disease (CVD) remains the leading global cause of mortality, driven by complex interactions between genetic predisposition and environmental factors, such as ambient air pollution.1 Fine particulate matter (), nitrogen oxides (), and sulfur oxides () are established nontraditional cardiovascular risk factors, triggering both acute events and chronic atherogenesis.3 This systematic review investigates the role of DNA methylation (DNAm)—a primary epigenetic modification—as the molecular transducer linking air pollution exposure to CVD pathology. A systematic search of biomedical databases (PubMed, EMBASE, Web of Science) was conducted to synthesize human observational studies focused on exposure, DNAm changes, and cardiovascular outcomes. The synthesized evidence demonstrates that air pollution induces rapid and systemic epigenetic alterations. Acute exposure to traffic particles (Black Carbon, ) is associated with global hypomethylation of repetitive elements (e.g., LINE-1) within days, suggesting a generalized collapse in cellular methylation capacity.4 Furthermore, gene-specific alterations, such as the hypomethylation of  (Tissue Factor 3) and , drive prothrombotic states and increase the risk of myocardial infarction.5 Mechanistically, inhaled pollutants induce oxidative stress, which disrupts the S-adenosylmethionine () / Sadenosylhomocysteine () ratio, directly inhibiting DNA methyltransferases ().5 These alterations modulate key pathways of atherogenesis, including chronic systemic inflammation (NF- activation) and autonomic nervous system dysfunction (mtDNA D-loop hypomethylation).5 While methodological limitations—primarily heterogeneity in exposure assessment and reliance on peripheral blood cells—persist, the findings confirm that DNA methylation serves as a dynamic biomarker of individual susceptibility and provides compelling molecular targets for future intervention strategies aimed at mitigating the cardiovascular burden of environmental toxins.5

Kafi-Pawat Family of Distributions with Applications to COVID-19, Labor Economics, Medical, and Environmental Data

This article presents a novel and flexible family of continuous probability distributions, namely the Kafi-Pawat family of distributions. The Kafi-Pawat family is characterized by two parameters, playing an important role in controlling the shape of the hazard rate function, thereby enhancing its flexibility for modeling diverse data behaviors. We derive key distributional functions of the Kafi-Pawat family, including its hazard rate function. To demonstrate the flexibility and practical utility of the proposed family, we introduce and study several members of the Kafi-Pawat family. The hazard rate functions of all distributions within the Kafi-Pawat family can be monotone or non-monotone, highlighting their flexibility. Parameter estimation is conducted via the method of maximum likelihood. Since the maximum likelihood estimators cannot be obtained in closed form, we employ numerical optimization techniques to obtain the fitted parameter values. The final section is to apply the established distributions to the real-world datasets. Comparative analyses among the considered distributions are performed to exhibit their potential as flexible and effective tool for modeling uncertainty.

Comparative Analysis between Companies that Adopt GRI Standards and Those that Follow only IFRS (ISSB) – Sustainability Report

This article compares companies that report their sustainability information in accordance with the GRI Standards (Global Reporting Initiative) with those that exclusively follow the IFRS Sustainability Disclosure Standards (ISSB – IFRS S1 and S2). The study aims to understand the conceptual, methodological, and practical differences between these two reporting frameworks, with a focus on their impact on corporate transparency, governance, accountability, and decision-making. It is based on a review of literature, document analysis, and institutional sources to create an analytical framework that helps companies, auditors, regulators, and researchers understand and apply both systems. The analysis reveals that the GRI standards employ a dual materiality approach, considering both the company’s impacts on society and the environment, as well as how these factors influence financial performance. In contrast, the ISSB/IFRS, rooted in capital market principles, focuses mainly on financial materiality, targeting investors and capital providers. This difference is evident in their content requirements, governance structures, and the level of detail provided. The article also discusses the interoperability between GRI and ISSB, highlighting efforts to align and complement the standards, as well as addressing challenges to prevent report overlap and duplication. Additionally, the study examines issues related to assurance, comparability, and credibility of sustainability reports, suggesting that integrating both approaches can improve the consistency of corporate disclosures. It concludes that, despite their different objectives and target audiences, the convergence of GRI and ISSB marks a significant step toward more integrated, transparent, and responsible sustainability reporting that guides decision-making.

Renewable Energy Research: Promoting Environmental Resilience Towards Community Welfare – A Literature Review on Inclusive Development

Renewable energy research involves studies that change perspectives on energy utilization into two options: renewable energy and fossil energy. Fossil energy is derived from fossil fuels — organic remains of living things that died millions of years ago and are trapped beneath the earth’s surface. The formation process takes a long time, unlike renewable energy, which is naturally provided. The use of renewable energy refers to the utilization of energy sources that can be renewed naturally. This must be a shared concern to maintain the sustainability of nature for the continuity and safety of the Earth. Renewable energy, such as solar, wind, water, geothermal, and biomass, can be used to produce electricity or other forms of community welfare. The use of renewable energy offers many benefits, including reducing environmental impacts, increasing energy efficiency, and creating jobs. This study aims to: (1) analyze the role and effectiveness of multi-stakeholder synergy in community empowerment through renewable energy; and (2) analyze the policy strategies needed to strengthen environmental resilience to ensure equitable and sustainable community development through renewable energy. The data for this study were obtained through a literature review that examines renewable energy from various perspectives. The results of this study are expected to contribute to the development of inclusive development studies and be beneficial to society.

The Influence of Sambiloto Leaf Extract (Andrographis Paniculata Nees) on Histopathologic Imaging of The Liver of Male Wistar Rats ( Rattus Novergicus) on a High Cholesterol Diet

Elevated cholesterol levels can lead to various diseases and reduce quality of life, including non-alcoholic fatty liver disease (NAFLD), which poses a growing global health concern. Andrographis paniculata (sambiloto) contains andrographolide, a bioactive compound known to inhibit cholesterol synthesis, suggesting its potential as a herbal alternative to manage hypercholesterolemia. This study aimed to evaluate the effect of sambiloto leaf extract (Andrographis paniculata Nees) on the liver histopathology of male Wistar rats (Rattus norvegicus) fed a high-cholesterol diet. This true experimental laboratory study used a post-test control group design with randomized probability sampling. Rats were divided into six groups: normal control, negative control, positive control (atorvastatin), and three treatment groups receiving sambiloto extract at doses of 200, 400, and 800 mg/kgBW. Liver histopathology was assessed using the NAFLD Activity Score (NAS), and data were analyzed using the Kruskal–Wallis test followed by post hoc LSD analysis. The results showed a significant effect of sambiloto extract on liver histopathological changes (p = 0.028, p < 0.05), although no significant differences were observed among the different dosage groups. In conclusion, sambiloto leaf extract has a significant influence on improving liver histopathological profiles in male Wistar rats fed a high-cholesterol diet.

Enhancing Corporate Financial Performance through Sustainability Balanced Scorecards: A Systematic Literature Review

This study explores the extent to which the Sustainability Balanced Scorecard (SBSC) serves as an effective tool for enhancing corporate financial performance. Through a systematic literature review (SLR) of 18 peer-reviewed articles published between 2020 and 2024, the research highlights how SBSC facilitates the integration of sustainability into organizational strategy across four key dimensions: financial, customer, operational workflows, and knowledge and development. The review reveals that the adoption of SBSC contributes to improved profitability, operational efficiency, customer satisfaction and loyalty, as well as enhanced employee innovation and capability development. Key enablers of successful SBSC implementation include strong management commitment, a culture of innovation, and strategic use of information technology. Furthermore, the findings underscore the value of SBSC for small and medium-sized enterprises (SMEs) across diverse sectors, particularly in manufacturing and services, positioning it as a strategic framework for sustainable financial growth.

Strategic Talent Management in UAE Industries: Comparative Insights into Attraction and Retention Across Aviation, Oil & Gas, Banking, and Retail Sectors

Talent management has emerged as a critical strategic imperative for organizations operating in the competitive landscape of the United Arab Emirates (UAE). This comprehensive study examines the strategic talent management practices employed by leading corporations across four key economic sectors: aviation, oil & gas, banking & finance, and retail & e-commerce. Through a multi-theoretical lens incorporating Resource-Based View (RBV), Human Capital Theory, and Social Exchange Theory, this research analyzes how organizations attract, develop, and retain talent in alignment with UAE’s Vision 2031 and Emiratization objectives. The study employs a mixed-methods approach, combining quantitative analysis of talent management effectiveness with qualitative insights from corporate case studies of Emirates Airlines, ADNOC, Emirates NBD, and Noon.com. Findings reveal that while compensation and career development remain fundamental retention drivers, contemporary talent strategies increasingly emphasize employer branding, diversity and inclusion (D&I), sustainability initiatives, and technology-driven HR analytics. The research demonstrates significant sector-specific variations: aviation prioritizes global branding and service excellence, oil & gas focuses on Emiratization and technical skill development, banking emphasizes digital innovation and ESG-driven practices, while retail leverages flexibility and customer-centric cultures. The study contributes to strategic human resource management literature by providing empirical evidence of talent management effectiveness in a rapidly developing economy and offers practical insights for HR practitioners navigating the complexities of multicultural workforce management in the Gulf region.

Geospatial Assessment of Three Decades of Shoreline Shifts and Two Decades of Vegetation Change in the Grand Saloum Transboundary Wetland Complex, Senegal-The Gambia

Coastal wetlands at the land–sea interface are on the frontline of climate change, yet integrated evidence on geomorphic and ecological responses remains limited in West Africa. We quantified shoreline trajectories (1990–2020) and land-cover dynamics (2000–2020) across the transboundary Grand Saloum complex (Senegal–The Gambia) using Landsat surface-reflectance time series, spectral indices (NDVI, NDWI, NDBI), and the Digital Shoreline Analysis System (DSAS). Shorelines were extracted from NDWI-based water masks, filtered and vectorized, then analyzed in DSAS with End Point Rate statistics. Vegetation was mapped in Google Earth Engine with a Random Forest classifier (mangrove, other vegetation, built/bare, water). The coastline is dominated by erosion (mean −2.44 m·yr⁻¹) interspersed with localized accretion (mean +1.84 m·yr⁻¹). Erosion hotspots concentrate in central sectors, whereas mixed erosion–accretion patterns occur near the northern and southern mouths. Concurrently, mangrove cover expanded from 57,867.61 ha in 2000 to 66,840.17 ha in 2020 (~+15.5%), while other vegetation declined from 23,483.18 ha to 16,146.11 ha (~−31.3%). Within a 1-km coastal buffer, mangroves remained broadly stable to slightly increasing (16.43%→16.81%). These findings depict a dynamic yet resilient system where mangrove gains coexist with heterogeneous shoreline retreat and conversion of non-mangrove covers to bare substrates and water. Management should safeguard landward migration corridors, target erosion-prone reaches with nature-based measures, and institutionalize a transboundary monitoring, reporting, and verification framework that updates DSAS and satellite products at 2–3-year intervals while integrating in-situ elevation, salinity, and sediment data. Our workflow provides transferable, decision-relevant evidence for coastal adaptation and blue-carbon planning in data-limited deltas and policy design.