Static atomic charges affect key ground-state parameters of quasi-planar boron clusters B_n, n ≤ 20, which serve as building blocks of borophenes and other two-dimensional boron-based materials promising for various advanced applications. Assuming that the outer valence shells partial electron density of the constituent B atoms are shared between them proportionally to their coordination numbers, the static atomic charges in small planar boron clusters in the electrically neutral and positively and negatively singly charged states are estimated to be in the ranges of –0.750e (B₇⁰) to +0.535e (B₂₀⁰), –0.500e (B₇⁺, B₈⁺, and B₉⁺) to +0.556e (B₁₇⁺), and –1.000e (B₇^–) to +0.512e (B₂₀^–), respectively.

The research aims to map environmental protection strategies and the related control tools and to identify the links among companies with the largest number of employees and sites in Hungary. The research questions were answered using a questionnaire survey method. The authors used cluster analysis to classify the 205 company strategies into the identified strategy clusters: Leaders, Awakeners, and Laggards. Then, the examined 21 environmental management control tools in the sample were divided into four groups: strategic, administrative, methodological and economic. Economic and strategic methods were the most common in the sample. The authors used cross-tabulation analysis to examine whether there is a statistically proven relationship between belonging to environmental strategy clusters and specific control tools. The analysis showed significant but weak to moderate relationships. According to Cramer’s V and the contingency coefficient, the closest relationship between the tested environmental management control tools and membership in environmental strategy clusters is shown by evaluating investments, assessing the economic viability of environmental strategies, and running an environmental training program for employees. In case of the robust lambda indicator, a significant relationship was found by examining the economics of environmental strategies and identifying environmental success factors and eco-balances. It can be concluded that the companies under examination follow a set of environmental goals, which they have incorporated into their strategic objectives. They use the available environmental management control toolbox to develop their strategies and to monitor their implementation to varying degrees.

In recent years, the rapid development of technologies such as virtual reality, augmented reality, and mixed reality, along with the significant increase in publications related to the Metaverse, demonstrates a sustained growth in interest in this field. Some scholars have already performed bibliometric analyses of this emerging field. However, previous analyses have not been comprehensive due to limitations such as the volume of literature, particularly lacking in co-citation analysis, which is crucial for understanding the interconnectedness and impact of research works. In this study, we used the Web of Science as a database to search for topics related to the Metaverse from 1995 to 2023. Subsequently, we employed CiteSpace for co-citation network analysis to supplement previous research. Through our analysis at the journal, author, and literature levels, we identified core journals and key authors in the Metaverse field. We discovered that Extended Reality (XR), education, user privacy, and terminologies related to the Metaverse are significant research themes within the field. This study provides clear and actionable research directions for future papers in the Metaverse field.

Credit policies for clean and renewable energy businesses play a crucial role in supporting carbon neutrality efforts to combat climate change. Clustering the credit capacity of these companies to prioritize lending is essential given the limited capital available. Support Vector Machine (SVM) and Artificial Neural Network (ANN) are two robust machine learning algorithms for addressing complex clustering problems. Additionally, hyperparameter selection within these models is effectively enhanced through the support of a robust heuristic optimization algorithm, Particle Swarm Optimization (PSO). To leverage the strength of these advanced machine learning techniques, this paper aims to develop SVM and ANN models, optimized with the PSO, for the clustering problem of green credit capacity in the renewable energy industry. The results show low Mean Square Error (MSE) values for both models, indicating high clustering accuracy. The credit capabilities of wind energy, clean fuel, and biomass pellet companies are illustrated in quadrant charts, providing stakeholders with a clear view to adjust their credit strategies. This helps ensure the efficient operation of banking green credit policies.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

The construction of researcher profiles is crucial for modern research management and talent assessment. Given the decentralized nature of researcher information and evaluation challenges, we propose a profile system for Chinese researchers based on unsupervised machine learning and algorithms. This system builds comprehensive profiles based on researchers’ basic and behavior information dimensions. It employs Selenium and Web Crawler for real-time data retrieval from academic platforms, utilizes TF-IDF and BERT for expertise recognition, DTM for academic dynamics, and K-means clustering for profiling. The experimental results demonstrate that these methods are capable of more accurately mining the academic expertise of researchers and performing domain clustering scoring, thereby providing a scientific basis for the selection and academic evaluation of research talents. This interactive analysis system aims to provide an intuitive platform for profile construction and analysis.