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The objective of this paper is to synthesize and extend the existing understanding of social health accounting (SHA) literature within the perspectives of social health disclosures (SHAD) and the effect of social health problems on public and private sector accounting.

This study provides a comprehensive and up-to-date systematic literature review (SLR) of past studies on social health within the accounting literature. This is done by employing a three-step SLR research design to investigate a sample of papers, made up of 62 mixed, qualitative and quantitative studies conducted in over 23 countries, drawn predominantly from the extant accounting literature from 2013 to 2023 and published in 25 peer-reviewed journals.

Our SLR offers several findings. First, we find that existing SHA studies apply theories in SHAD studies, but hardly apply them to explain the impact of health problems on business outcomes. Second, we show that the extant studies have focused predominantly on rigorous empirical studies on SHAD, while this is scarce for studies examining the impact of diseases/health problems on both public and private sector accounting. Third, we identify several research design weaknesses, including a lack of primary data analysis, mixed-methods approach and rigorous qualitative studies. Finally, we present directions for future SHA research.

In contrast to the ever-increasing general social and environmental accounting (SEA) research, existing studies examining global health issues and challenges (e.g. diseases, epidemics and pandemics), especially from an accounting perspective are rare. Nonetheless, the past decade has witnessed a steady increase in research on corporate accounting for, and reporting of, health issues; although the emerging literature remains fragmented thereby impeding the generation of useful empirical and theoretical insights for policymakers, practitioners and researchers. Consequently, this paper offers extensive and timely SLR of the existing studies on SHA; critically reviewing past findings published in a wide range of peer-reviewed international journals that discuss the current state of global SHA research, their weaknesses and set future research agenda.

China is primarily a nonreligious country with less than 10% of people following Buddhism, Taoism, Islam, Catholicism, or other religions. Two major communication paths, the land and sea Silk Roads, directly affected the distribution and development of Muslim tourism and attractions. The combination of Islam with local custom and culture is a unique feature in China, and contributes to its development as a form of ethnic rather than religious tourism. As a result, research in China focuses on ethnic product development, minority sports and anthropological tourism, themed events, and intangible cultural heritage.

The purpose of this paper is to study the influence of Zr content on immersion and electrochemical corrosion behavior of Zr-containing Ti-based (TiZr) alloys.

The phase analysis of as-cast TχZAB alloys was carried out using X-ray diffraction. The microstructure of corrosion surfaces of the samples was observed using optical metallographic microscopy and scanning electron microscopy, equipped with energy dispersive spectroscopy.

The immersion test reveals that the corrosion is alleviated in the presence of a high amount of Zr, whereas pitting corrosion occurs when the Zr content is up to 40 Wt.%. Furthermore, the electrochemical analysis demonstrates that the corrosion resistance TiZr alloys is improved with increasing Zr content.

The TiZr alloys are promising candidates for high-end applications because of their excellent comprehensive properties. These alloys are usually used in marine or other harsh corrosive environments; therefore, it is essential to study their corrosion behavior.

Weather and climate have a strong impact on tourism. However, because meteorological forecast information is considered a public good, people often overlook its market value. This study uses the contingent valuation method (CVM) to evaluate the economic value of a stargazing forecast system and assessed whether such a system would increase the public's willingness to stargaze. The results demonstrate that the economic value of the proposed stargazing forecast system is NT$ 0.2–2.5 billion, and the total value was 0.27–3.5 billion when protest responses are excluded. In addition, a stargazing forecast system could increase the public's willingness to engage in stargazing, indicating that both the system and meteorological information have a tremendous nonmarket value. Accordingly, this study suggests that the government could develop a stargazing forecast system and partner with famous stargazing destinations to popularize stargazing to propel the growth of the tourism industry.