Rising fuel prices can affect driver behavior and thus the number of accidents, which is a key road safety issue. The aim of this paper was to assess and quantify the relationship between fuel prices (FP) and the number of road accidents in Europe. Content analysis of statistics from the countries was used to collect data, which were examined using Ramsey resets and Poisson distributions and then processed using negative binomial regression (NB), cluster analysis and visualization using contour plots. The results show that in Germany and Poland there is a statistically significant low negative correlation between fuel price and the number of traffic accidents, while in the Czech Republic and Denmark the relationship is weaker and statistically insignificant. In Iceland, no significant correlation was found. The contribution of this paper is to provide important insights that can be used in the development of transport policies and regulations to improve road safety. The main limitations include the difficulty of data collection, as many countries do not publish detailed statistics, and the low number of accidents in Iceland, which makes it impossible to perform a robust analysis for this country and may cause generalization of the results.

This research delves into the intricate world of lacquer art in East Asia, aiming to unravel the relationships among artisan perspectives, aesthetic values, and the contemporary relevance of this ancient craft. The purpose is to provide a comprehensive understanding of how historical development, apprenticeship traditions, and evolving aesthetic values shape the intricate landscape of lacquer artistry. Employing a qualitative approach, this study conducts in-depth interviews with artisans and experts in the field of lacquer art. The research involves a comparative analysis of past literature, drawing upon historical and contemporary works to contextualize the findings within the broader trajectory of lacquer art. Thematic analysis is also applied to unravel the nuances of artisan perspectives, the transmission of knowledge through apprenticeship traditions, and the cultural and aesthetic dimensions embedded in lacquer paintings. This mixed-methods approach enriches the study by providing a holistic and nuanced exploration of the identified variables. The findings illuminate the enduring significance of apprenticeship traditions in preserving traditional lacquer techniques, with artisans actively navigating challenges posed by globalization and digital platforms. Aesthetic values, including symbolism and visual harmony, are revealed as integral components contributing to the narrative richness of lacquer paintings. The study uncovers the dynamic relationships among these variables, emphasizing the adaptive nature of lacquer art in a contemporary context. The implications extend to cultural preservation, heritage management, and educational initiatives, offering valuable insights for practitioners, policymakers, and educators involved in the realm of traditional crafts. The study contributes to theoretical frameworks on cultural continuity, knowledge transmission, and the socio-cultural dynamics of artistic practices.

The profession of tourist guide has recently been subject to a significant loss of prestige in Hungary. There have been many career leavers who have been prevented from working due to an unregulated legal framework or a lack of government support during and in the post-COVID-19 period. The first problem - an ineffective and poorly regulated regulatory environment - has led to a significant increase in unauthorised tourism-related activities, undermining the reputation of the profession. As a result of the unregulated legal environment, the country - and Budapest in particular - is losing significant revenue and the situation is damaging the city’s image. Today, personal knowledge and experience are likely to be rendered worthless by the development of new technologies, tools and fast-paced lifestyles. Many people do not even know who exactly a tourist guide is, what their duties are and what regulations apply to their activities, despite the fact that tourist guides spend a lot of quality time with tourists visiting our country, providing them with information and acquainting them with our traditions. The transfer of value, which is the essence of their activity, is an important factor in shaping the image of the country and the perception of Hungary by visitors. Most people may not be aware of the remarkable difference between a qualified and licensed guide and an unqualified and unlicensed guide. The former presents a place authentically. This study aims to present the legal and professional background of this activity and the importance of this work in the light of current regulations, highlighting the important role of guides in the transmission of values today. It also focuses on the main changes and reactions brought about by the COVID-19 pandemic, as well as the uncertainties and concerns created by the legislative background. In order to illustrate the unique situation in Hungary, regulatory procedures and tourist management practices are also covered.

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.

This paper provides a unique empirical analysis of the effects of political factors on the adoption of PPP contracts in Brazil. As such, it innovates along two different lines: first, political factors behind the adoption of PPPs have been largely ignored in the vast body of empirical literature, and second, there is scant work done on the motives of any kind behind the adoption of PPPs in Brazil. Various economic and financial reasons have been evoked to justify the use of PPPs in general. These include the goal of promoting socio-economic development in a tight public budgetary framework or of improving the quality of public services through the use of economically efficient and cost-effective mechanisms. Any possible underlying political motives, however, have been overlooked in the PPP research. And yet, there is abundant literature suggesting a link between the adoption of PPPs and the ideology of the governing body or the political cycles associated with elections. This study examines the impact of ideological commitment and opportunistic political behavior on the process of PPP contracting in Brazil, including the stages of public consultation, the publication of tender, and the signature of the contract, using federative-level data for the period between 2005 and 2022. Consistent with the outstanding literature, the two hypotheses are tested: first, conservative parties tend to celebrate more PPP contracts than left-leaning parties, and second, the electoral calendar has a significant effect in the process, allowing for opportunistic behaviors. Empirical results suggest that there is little evidence for the relevance of ideological leanings in the process of adopting PPPs in Brazil. Additionally, regardless of ideology, parties significantly choose to enter PPPs at specific points in the electoral cycle, suggesting decisions are influenced by political considerations and electoral strategy rather than by purely financial or ideological considerations. This may pose severe constraints on the efficiency and cost-effectiveness of the contracts, negatively impacting public governance and leading to protracted costs for taxpayers.

This study examined the dissatisfaction among Chinese medical students with online medical English courses, which overemphasize grammar yet fail to provide practical opportunities related to medical situations. This study compared co-teaching’s effects, involving native and non-native instructors, with a single-instructor (traditional) model on student satisfaction in online medical English courses. Using a qualitative design, pre- and post-course interviews were conducted with 49 second-year medical students across seven classes, exploring their perceptions of instruction, curriculum, and course satisfaction. The findings indicated that the co-teaching model improved student engagement and satisfaction, not specifically due to the native English-speaking instructor but likely because of the focus on more interactive and discussion-oriented strategies. In contrast, the single-instructor model maintained the traditional grammar-focused instruction, leading to lower satisfaction levels. Both instructional models faced limitations related to their reliance on textbooks for delivering core material needed for the course’s comprehensive exam. These results suggest that the instruction design and approach, rather than the native instructor alone, was the main driver of positive outcomes in co-teaching. The study’s findings suggest a need for curriculum reforms that reduce textbook dependence and incorporate more practical, interactive learning strategies. Future research should consider applying various research techniques, such as mixed-method approaches, longitudinal studies, and experimental designs, to comprehensively assess the long-term effects of instructional strategies and curriculum innovations on student outcomes.