The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

This research conducts a comparative urban analysis of two coastal cities with analogous tourism models situated in distinct geographical regions: Balneário Camboriú in Brazil and Benidorm in Spain. The study delves into two critical urban phenomena impacting the sustainability of tourist cities, utilising social network data to gather insights into economic and urban activities (Google Places) and spatio-temporal patterns of citizen presence (Twitter). The spatial analysis explores the municipal and, to a more detailed extent, the coastal strip extending 500 m inland from the coastline, spanning the entire length of each city to their municipal boundaries. The analysis uncovers both similarities and differences between the two destinations, offering insights that could inform future development strategies aimed at fostering sustainable urban environments in these well-established coastal tourist areas.

Knowledge transfer, assimilation, transformation and exploitation significantly impact performing business activities, developing innovations and moving forward to new business models such as transferring to a circular economy. However, organizations’ decisions or willingness to transition to a circular economy are very often also influenced by the external environment. The study aims to determine the influence of the external environment on the transfer from a linear to a circular economy while mediating knowledge assimilation. The quantitative research involved 159 Nordic capital companies operating in Estonia and Lithuania. The survey has been performed by means of the CATI method. The analysis has been done also by applying structural equation modelling (SEM). In order to perform mediation analysis, IBM SPSS and a special PROCESS macro have been used. The study showed that knowledge assimilation partially mediates the relationship between the external environment and the transfer to the circular economy. Hence, the external environment’s direct effect is much more significant than the indirect. The added value of the study also consists in extending the concept of circular economy by including some aspects of absorptive capacity and the external environment.

The application of governance in recent years appears as a tool of entities that organize sport. Considering this aspect, it was observed that many sports entities present problems in following mechanisms to improve management, both in national and international contexts. Governance materializes with principles of transparency, accountability, equity, institutional integrity, and modernity, in order to aid sports entities. Thus, the development of sports entities could improve management, professionalization, and innovation. Based on the aforementioned, this article aims to demonstrate whether the principles of governance found in the literature are contemplated in Brazilian sports confederations, pointing to the possibility of finding distinct characteristics among the confederations, and the confederation with the highest index for Brazilian sports. The methodology is a longitudinal discursive analysis. The results use data from 2015 to 2022 from the Sou do Esporte Governance Awards and the analysis is based on five governance principles; transparency, equity, accountability, institutional integrity, and modernity. The confederations were found to have adopted the principles of governance to improve, professionalize, and optimize their sports management. The results suggest that the use of governance can enhance the confederations and improve the management, legitimacy, and development of sports in Brazil. The authors consider the nuances reported in the study as imperative to improve the progress of Brazilian sports, and the contribution made could generate other discussions in different contexts and countries.

This study explores the intricate relationship between family functioning, emotional bonding, parent-child contact, and academic success among students through a serial mediation analysis. The research, conducted on a sample of 200 participants, sheds light on the indirect pathways through which family dynamics influence academic achievements, emphasizing the significance of emotional connections and parent-child interactions. The findings affirm the positive association between family functioning and academic achievement, in alignment with prior research. Additionally, the study identifies parent-child bonds and contact as partial mediators in this relationship, reinforcing previous findings. A noteworthy discovery is the full complementary sequential mediation effect, revealing that family functioning’s influence on academic success becomes substantial when emotional bonds foster increased parent-child contact. In conclusion, this research underscores the importance of emotional bonds and parent-child contact as sequential mediators, emphasizing their role in translating family dynamics into academic achievements among students. While providing valuable insights, the study acknowledges limitations such as sample size, potential sampling bias, self-reported measures, and a cross-sectional design. Addressing these limitations and expanding the scope of outcomes in future research will contribute to a more comprehensive understanding of the complex dynamics within family and educational institutions relationships and their profound impacts on students’ academic success.

This study delves into the role of pig farming in advancing Sustainable Development Goal (SDG) 8—Decent work and economic growth in Buffalo City, Eastern Cape. The absence of meaningful employment opportunities and genuine economic progress has remained a significant economic obstacle in South Africa for an extended period. Through a mixed-method approach, the study examines the transformative impact of pig farming as an economic avenue in achieving SDG 8. Through interviews and questionnaires with employed individuals engaged in pig farming in Buffalo City, the study further examines pig farming’s vital role as a source of decent work and economic growth. The study reveals inadequate government support and empowerment for pig farming in Buffalo City despite pig farming’s resilience and potential in mitigating socio-economic vulnerabilities and supporting community’s livelihoods. To enhance pig farming initiatives, this study recommends government’s prioritization of an enabling environment and empowerment measures for the thriving of pig farming in Buffalo City. By facilitating supportive policies and infrastructures, the government can empower locals in Buffalo City to leverage pig farming’s potential in achieving SDG 8.