The use of public transport is one of the concepts of sustainable transport. However, people prefer to use private vehicles, which causes various problems, one of which is the high carbon emissions produced. This research aims to encourage programs to use passenger public transportation through a carbon tax. The method in this research is descriptive quantitative with primary data and secondary data. Secondary data was developed in the research by collecting literature study sources on the concept of sustainable transportation development as well as primary data carried out by analyzing calculations regarding the implementation of the carbon tax. There are several proposals that can significantly accelerate the achievement of goals, namely a collaborative approach through collaboration between local government agencies, a policy of progressively implementing a carbon tax as a coercive policy and supported by a program to provide supporting facilities for public transportation. Decision making in this research was carried out by looking at the percentage increase in public transportation use based on the application of a carbon tax or carbon tax.

The research aims to examine the determinants influencing the business commitment toward sustainable goals in Vietnam. To employ a quantitative research approach, we surveyed 208 business leaders in Vietnam to assess their perceptions and actions regarding sustainable goals. We explored the impact of internal enterprise characteristics and external facilitating factors on different dimensions of sustainable goals by using logistic regression models. This paper’s findings reveal that enterprise attributes, corporate leadership traits, and external factors significantly influence sustainable goal engagement. Notably, corporate leaders emerge as pivotal factors, particularly in their willingness to embrace risks and uncertainties. Moreover, this paper’s analysis identifies external factors with limited efficacy in fostering sustainable business operations. These insights hold significant implications for governmental institutions in Vietnam, offering valuable guidance for updating and refining policies.

The paper proposes a methodology for the analysis and evaluation of the traffic scheme of Bulgarian cities. The authors combine spatial, network, and socio-economic analyses of cities with transport operators’ financial-economic evaluation, sociological studies of transport habits, and the possibilities of new information technologies for transport modeling (such as geographic information systems). The model proposes several approaches to optimize the municipality’s transport scheme. It results from a new need to improve urban traffic, the quality of transport services, and the integration of urban transport into the regional economy of Stara Zagora municipality. It presents a description, analysis, and outline of the opportunities for developing urban transport connectivity and mobility in Stara Zagora municipality. The research results show a deficit of transport connectivity between the different parts of the city, reflecting on the regional economy’s development and the efficiency of the environment and the population.

The optimized methodology and results of the new characterization in terms of dose and image quality of the X-ray system used in the main pediatric hemodynamics service in Chile are presented. In addition, scattered dose rate values at the operator’s eye level are reported for all acquisition modes available in different thicknesses of absorbent media and angiography. The characterization was performed according to the European DIMOND and SENTINEL protocols adapted to pediatric procedures. The air kerma at the entrance surface (ESAK) was measured and the image quality parameters signal-to-noise ratio (SNR) and a figure of merit (FOM) were calculated. The scattered dose rate was measured in personal dose equivalent units. The ESAK for fluoroscopic modes ranged from 0.2 to 35.6 μGy/image when passing from 4 to 20 cm of polymethyl methacrylate (PMMA). For the cine mode, these values ranged from 2.8 to 160.1 μGy/image. The values of the image quality parameters showed a correct system configuration, although abnormal values were observed in the medium fluoroscopic mode. As for the scattered dose rate at the level of the cardiologist’s eyes, the highest value is PMMA with a thickness of 20 cm, where the cine mode reached 9.41 mSv·h-1. The differences found from previous evaluations can be explained by the deterioration of the system and the change of one of the X-ray tubes.

Objective: to achieve accurately and rapidly the mapping of agricultural land use and crop distribution at the township scale. Methods: this study, based on specific methods, such as, time-series remote sensing index threshold classification and maximum likelihood, classifies each land use type and extracts crop spatial information, under the guidance of Sentinel-2A remote sensing images, to carry out agricultural land use mapping at township scale. And the mapping concerned will be verified by comparing with an agricultural spatial information map of a 0.5 m resolution, which is based on WorldVieW-2 fused images. Results: (1) the area accuracy of grain and oil crop land, vegetable land, agricultural facilities land and garden land is fairly good, with 92.93%, 98.98%, 95.71% and 95.14% respectively, and within 8% variation from actual area; (2) the spatial information of plot boundary, farmland road network, and canal network produced by OSM road data and historical high-resolution images was overlayed with the classification results of Sentinel-2A multi-spectral image for mapping, which can improve the accuracy of plot boundary information of classification results for the image with 10 m resolution. Conclusions: the use of multi-source information fusion method, agricultural land use and crop distribution space big data produced by Sentinel-2A optical image, can effectively improve the accuracy and timeliness of land use mapping at the township scale, to provide technical reference for the application of remote sensing big data to carry out agricultural landscape analysis at the township scale, optimization and adjustment of agricultural structure, etc.

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.