In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.

In the era of IR4.0, environmental dynamism and satisfying customer needs through digital innovations have evolved across IT industries. This article attempts to examine the effect of technological culture (TC) and knowledge sharing (KS) on digital innovation (DI), organizational performance (OP), and the moderating effect of self-efficacy (SE) on the link between TC, KS, and DI. This study evaluates a novel conceptual framework utilizing survey data from 270 samples of IT firms’ employees in Bangladesh and analyzing it employing the PLS-SEM approach. The findings indicate that knowledge sharing and technological culture have a significant impact on DI and DI also significantly mediates the relationship between operational, financial, and employee performance. The findings suggest businesses recognize the chance of developing digital technologies and the digitalization trend in IT sectors by being devoted to embracing new technological cultures and upgrading their knowledge exchange to become innovation leaders and increase OP. This study describes how new digital technologies and knowledge sharing may be exploited to produce innovative digital creative digital solutions’ innovative products and services which ultimately increase their OP, where the managers of the IT organizations can apply this knowledge in respected fields.

Organizations in the modern, global environment have moved away from traditional methods of communication and toward creating all-encompassing plans that revolve around the engagement and motivation of their workforce. This change highlights the critical function of strategic internal communication, a still-emerging but increasingly important field of study and practice in the business sector. The modern workplace sees a change in the roles that employees play, with workers taking on more and more duties that were previously related to public relations. Understanding this shift in PR practice requires an understanding of role expectations, as norms and expectations have a significant impact on communication behavior and, in turn, organizational performance. To interpret the data in this context, a content analysis of secondary data was conducted. This made it possible to assess the body of knowledge in order to determine its applicability, consistency, replication, and rebuttal. The study makes the case that paramilitary organizations, like the Nigeria Customs Service, have internal communication procedures that are different from those of traditional corporate organizational structures. Given the agency’s diverse responsibilities in income generation, trade facilitation, and the abolition of smuggling, this discrepancy is especially noticeable. The study shows that the relationship between internal communication and employees’ job performance was mediated by employee participation and job satisfaction.

With the wide application of the Internet and smart systems, data centers (DCs) have become a hot spot of global concern. The energy saving for data centers is at the core of the related works. The thermal performance of a data center directly affects its total energy consumption, as cooling consumption accounts for nearly 50% of total energy consumption. Superior power distribution is a reliable method to improve the thermal performance of DCs. Therefore, analyzing the effects of different power distribution on thermal performance is a challenge for DCs. This paper analyzes the thermal performance numerically and experimentally in DCs with different power distribution. First, it uses Fluent simulate the temperature distribution and flow field distribution in the room, taking the cloud computing room as the research object. Then, it summarizes a formula based on the computing power distribution in a certain range by the numerical and experimental analysis. Finally, it calculates an optimal cooling power by analyzing the cooling power distribution. The results shows that it reduces the maximum temperature difference between the highest temperature of the cabinet from 5-7k to within 1.2k. In addition, the cooling energy consumption is reduced by more than 5%.

In recent years, the construction of Jiafeng (家风)has become an important research topic in the field of street-level governance. A systematic literature review method is used to review 504 journal articles sourced from China National Knowledge Infrastructure (CNKI). The research overview is presented from the perspectives of overall research characteristics, highly cited literature, theoretical foundations, and research methods. The research systematically elaborates on the results of literature analysis from the perspective of the connotation and extension of Jiafeng, the practical mechanisms and related suggestions for Jiafeng construction. The research has found that the practical mechanisms of Jiafeng construction includes institutional support mechanism, theoretical consolidation mechanism, collaborative mechanism, social education mechanism, application innovation mechanism, and efficiency evaluation mechanism. On the basis of constructing a framework for the study of Jiafeng, this article provides prospects for future research: consolidating the theoretical foundation of Jiafeng construction, defining the connotation and extension of Jiafeng, refining the practical mechanism of Jiafeng construction, enriching the research methods of Jiafeng and measuring tools for governance effectiveness.

Delay is the leading challenge in completing Engineering, Procurement, and Construction (EPC) projects. Delay can cause excess costs, which reduces company profits. The relationship between subcontractors and the main contractor is a critical factor that can support the success of an EPC project. The problematic financial condition of the main contractor can cause delay in payments to subcontractors. This research will set a model that combines the system dynamics and earned value method to describe the impact of subcontractor advance payments on project performance. The system dynamics method is used to model and analyze the impact of interactions between variables affecting project performance, while the earned value method is applied to quantitatively evaluate project performance and forecast schedule and cost outcomes. These two methods are used complementarily to achieve a holistic understanding of project dynamics and to optimize decision-making. The designed model selects the optimum scenario for project time and costs. The developed model comprises project performance, costs, cash flow, and performance forecasting sub-models. The novelty in this research is a new model for optimizing project implementation time and costs, adding payment rate variables to subcontractors and subcontractor performance rates. The designed model can provide additional information to assist project managers in making decisions.