Management and efficiency have a fundamental impact on the performance of public hospitals, as well as on their philanthropic mission. Various studies have shown that the financial weaknesses of these entities affect the planning, setting of goals and objectives, monitoring, evaluation and feedback necessary to improve health systems and guarantee accessibility as an inalienable right. This study aims to analyze the management and efficiency of third-level and/or high-complexity hospitals in Colombia, through a statistical model that uses financial analysis and key performance indicators (KPIs) such as ROA, ROE and EBITDA. A non-experimental cross-sectional design is used, with an analytical-synthetic, documentary, exploratory and descriptive approach. The results show financial deficiencies in the hospitals evaluated; hence it is recommended to make adjustments in the operating cycle to increase efficiency rates. In addition, the use of the KPIs ROA and ROE under adjusted models is suggested for a more precise analysis of the financial ratios, since these adequately explain the variability of each indicator and are appropriate to evaluate hospital management and efficiency, but not in EBITDA ratio, hence the latter is not recommended to evaluate hospital efficiency reliably. This study provides relevant information for public health policy makers, hospital managers and researchers, in order to promote the efficiency and improvement of health services.

This research explores the role of digital economy in driving agricultural development in the BIMSTEC region, which includes Thailand, Myanmar, Sri Lanka, Nepal, India, Bangladesh and Bhutan (with Bhutan excluded due to data limitations) with a particular focus on mobile technologies, computing capacity and internet connectivity which were the most readily available data points for BIMSTEC. Using a combination of document analysis, and panel data analysis with the data covering 10 years (2012–2021), the study examines the interplay of key digital technologies with agricultural growth while controlling for factors including water usage, fertilizer consumption, and land temperature and agricultural land area. The analysis incorporates additional variables such as infrastructure development, credit to agriculture, investment in agricultural research, and education level. The findings reveal a strong positive correlation between mobile technology, Internet and computing capacity in BIMSTEC. This study underscores that digital tools are pivotal in enhancing agricultural productivity, yet their impact is significantly combined with investment in infrastructure and education. This study suggests that digital solutions, when strategically integrated with broader socio-economic factors can effectively challenges in developing countries, particularly in rural and underserved regions. This research contributes to the growing body of literature on digital economy in agriculture, highlighting how digital technologies can foster agricultural productivity in developing countries.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

In modern conditions of instability and changes in the factors of the environment of the functioning of many business structures, the construction of their management systems is becoming more complicated; the issue of the conceptual principles of enterprise management is becoming especially important. The conducted research is aimed at substantiating the conceptual principles of enterprise management, defining tasks, and developing recommendations for increasing the efficiency of business processes, strengthening economic potential, and ensuring adaptation to modern challenges. It was determined that under the enterprise management system, it is advisable to consider the methods of influence and interaction between the subject and the object of management, which is based on compliance with principles, using methods, and performing functions in order to achieve the set goals and fulfill the tasks of the enterprise’s activities. The authors proposed a structure of procedural support for building an enterprise management system, which includes. The study developed a system of principles for building organizational structures for managing the activities of enterprises. The main principles of organizing the process of managing a production enterprise include achieving economic efficiency, personal material interest, single leadership, self-management, proportionality, and systematicity. The main recommendations for improving the efficiency of business processes and ensuring adaptation to modern challenges include: the use of digital platforms for promoting the corporate mission, vision and values; the creation of interactive employee training programs; the use of analytical tools for collecting and analyzing data; forecasting market trends and modeling development scenarios; the implementation of systems for integrating key enterprise functions; the use of specialized platforms for risk assessment; building a culture of innovation; methodological support for monitoring the results of the implementation of digital tools; the integration of environmental and social initiatives into all levels of management.

Smallholder paprika farmers in Zimbabwe contribute to local economies and food security but face supply chain challenges like limited market access and poor infrastructure which lead to post harvest losses and unpredictable prices. To survive, these farmers must adopt sustainable value networks to reduce operational costs and improve performance. This study sought to establish the effect of sustainable value networks on the operational performance of smallholder paprika farming in Zimbabwe. This study, using a positivist research philosophy and a quantitative approach, surveyed 288 smallholder paprika farmers in Zimbabwe. Exploratory factor analysis and partial least squares structural equation modelling were used to validate the constructs and test the hypothesised relationships. Results demonstrate a moderate level of implementation of value networks in smallholder paprika farming characterised by successes and challenges. The findings illustrated resource sharing among smallholder farmers, facilitated by initiatives, such as recycled seed exchanges and financial support through village savings and loan associations. However, results show that challenges persist, particularly with market access and financial support. Results indicate that there is a significant awareness and implementation of green supply chain management practices among smallholder paprika farmers even though they do not have access to resources and live in rural areas. The findings demonstrate that value networks significantly influence the adoption of green supply chain management practices, which in turn positively impact operational performance, environmental performance, and social performance. Green supply chain management practices were found to mediate the relationship between value networks and environmental performance, social performance, and operational performance, underlining the critical role of sustainable practices in enhancing performance outcomes. While environmental performance showed a positive effect on operational performance, the direct influence of social performance on operational performance was found to be statistically insignificant, suggesting the need for further exploration of the factors linking social benefits to operational efficiency. The research contributes to both theory and practice by presenting a sustainable value network model for smallholder paprika farmers, integrating value network, green supply chain management practices and environmental performance to enhance operational performance. Practical implications include policy recommendations to strengthen collaboration between smallholder farmers and other stakeholdersand address power imbalances with intermediaries. Future research should extend the study to other agricultural sectors and incorporate more diverse stakeholder perspectives to validate and generalise the proposed sustainable value network model.