“This paper’s purpose l is to determine whether certain firm-specific factors have an influence on the catering theory of dividend in the MENA region.” The catering theory of dividend related to the dividend policy by the different companies used in our paper to explain the decision by managers. The sample includes 600 non-financial firms listed stocks in the Stock Exchange of 6 countries from MENA region during the years 2010–2019. Catering theory explains why managers initiate (continue) to distribute dividends. A high dividend premium encourages managers to increase the level of dividend payment and explains why firms pay dividends or do not pay them thereafter. Investors should increase their demand for dividends to push managers to comply. Investors show their preference for dividend to self control, satisfaction and increase their profit. “This could be the catering incentive of the firm to decide to pay dividends”. Even although the result Investor preference for dividend is explained by different factors related to the firms characteristics from each firms is different from markets, it can be the evidence supporting the catering theory of dividend, not only in well-developed markets, but also in emerging markets such as our country.

Through the combination of the geographic information systems (GIS) and the integrated information model, the stability of regional bank slope was comprehensively evaluated. First, a regional bank slope stability evaluation index system was established through studying seven selected factors (slope grade, slope direction, mountain shadow, elevation, stratigraphic lithology, geological structure and river action) that have an impact on the stability of the slope. Then, each factor was rasterized by GIS. According to the integrated information model, the evaluation index distribution map based on rasterized factors was obtained to evaluate the stability of the regional bank slope. Through the analysis of an actual project, it was concluded that the geological structure and stratigraphic lithology have a significant impact on the evaluation results. Most of the research areas were in the relatively low stable areas. The low and the relatively low stable areas accounted for 15.2% and 51.5% of the total study area respectively. The accuracy of slope evaluation results in the study area reached 95.41%.

Taking the geographic information industry as the research object, using the authorized invention patent data, this paper puts forward the research method of industrial innovation chain structure based on the geographic information industry chain. Then, from the perspective of overall structure and specific regional structure, the development status of the innovation chain is quantitatively evaluated, which is helpful to all countries in the world. The structural integrity and leading links of the innovation chain especially in China, the United States and Japan are compared and analyzed. The results show that: (1) from the perspective of the overall structure, the global innovation chain presents an “inverted triangle” structure due to the weak innovation ability of downstream links. From the perspective of specific regional structure, the innovation chain of geographic information industry in most countries and regions is incomplete, and there are broken links or isolated links. The global innovation chain except China has cracks between the upstream and downstream due to the relative weakness of the midstream links, showing “hourglass-shaped” structure with a wide upper part, narrow lower part and narrow middle part. (2) Relatively speaking, China’s industrial innovation chain is relatively complete, and the midstream link has significant comparative advantages in the global market. However, the industry university research cooperation in the innovation chain is weak, the degree of marketization is low, and the technological competitiveness lags behind that of the United States.

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.

HRIS is a crucial tool for HR departments as it provides a digital platform for managing and automating various HR functions. HRIS is a comprehensive solution that integrates HRM functions with IT, enhancing the daily operations of HR professionals. In today’s knowledge-based economy, business success relies heavily on the performance of its human resources, which are essential in a rapidly changing global environment. Businesses continually strive to stay ahead of the curve in the ever-evolving technology landscape to thrive in the market. Some scholars have highlighted the negative impact of Human Resource Information Systems, primarily focusing on the invasion of privacy as the main disadvantage. The study indicates that implementing a Human Resource Information System (HRIS) enhances business performance in the tourism and hospitality industry of the Maldives. It highlights that user satisfaction and ease of use are positively influenced by these systems. The research surveyed 211 professionals and managers from the Maldives tourism and hospitality sector using a Likert Scale questionnaire to assess the impact of the HRIS on business performance. The study used SPSS 22.0 to analyze the impact of the Human Resource Information System (HRIS) on the dependent variable. The findings indicate that managerial personnel and human resource specialists in organisations find a user-friendly and satisfying HRIS motivating and beneficial for enhancing their performance. Organisations implement the HRIS to achieve their goals, identify system shortcomings, and develop strategies to improve business performance in the Maldives’ tourism and hospitality sector.

The widespread application of computer-aided production technology can effectively and directly assist enterprises in completing all aspects of production smoothly and efficiently. With the rapid development of 3D printing application technology, research and promotion of new material manufacturing applications have basically begun. This article mainly focuses on analyzing two technologies: computer-aided technology and 3D printing technology.