Colonialism has had a profoundly negative impact on national consciousness. Although the Republic of Kazakhstan has gained independence, it has not yet fully overcome the adverse effects of colonialism on its national consciousness. A portion of the Kazakh people has been Russified. Meanwhile, the younger generation, raised in their native language, either lacks a deep understanding of or is gradually forgetting the foundations of national identity that date back to ancient times. During the Soviet era, communist ideology prevented the population from truly knowing their history, traditions, and beliefs. In this context, literature plays a crucial role in reviving national memory. This article examines the concept of personality in literary works and the uniqueness of national identity based on the works of several contemporary authors. The introduction provides an overview of researchers’ conclusions related to the concept of personality. The ancient origins of national identity—sacred elements, rituals, shamanism, and the mystical connections between humans, nature, and animals—as depicted in literary works are analyzed within the dynamics of the present day, alongside the fates of the characters. The desecration of sacred elements is not merely ignorance but a sign of the erasure of national memory; rituals are not just words but embody sacred concepts accumulated from centuries of the people’s experience, which are reflected in the works. Accordingly, the research article analyzes and provides examples from several literary works. In compiling conclusions about the concept of personality, the study utilized descriptive, biographical, and socio-psychological methods to describe national identity in literary works and its ancient manifestations, as well as the depiction of sacred elements and rituals.

African countries have shown interest in developing the legal framework for electronic payment as part of digital law. The article aims to analyze the role of the legal framework for electronic payment in the field of digital economy. It relies on a legal methodology through analyzing legal texts related to electronic payment. It also relies on the comparative and descriptive approaches whenever there is a scientific necessity. The article concluded that the legal framework plays an important role in the field of digital economy. This framework appears in the general rules of civil and commercial laws or through the laws of money and credit. Other laws also play a complementary role, such as criminal law and personal data protection laws.

This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

During property renovations, sustainability is increasingly playing a crucial role in reducing environmental impacts, utilizing resources efficiently, and improving the quality of living environments. In our research, we examined the environmentally conscious thinking of potential clients for sustainable renovations, including their requirements for materials, which encompass enhancing energy efficiency, the importance of waste reduction, the significance of using alternative energy, and the application of eco-friendly, durable, and local materials. According to the results of our quantitative survey, respondents recognized the importance of sustainability considerations and expressed their commitment towards energy-efficient and eco-friendly solutions, although costs and payback periods continued to be decisive factors. We found that advocates of sustainable property renovations in our sample displayed environmentally conscious characteristics, and environmentally conscious consumers are willing to spend more for significant and long-term results. As part of our research, we conducted in-depth interviews with real estate agents and general contractors to understand sustainability considerations in the decision-making process of property renovations. The key lesson from the interviews was that buyers can be segmented into different groups, with those prioritizing environmental awareness being of significant importance. Based on the findings, sustainability is increasingly coming to the forefront in property renovations. Thus, our publication offers a detailed insight into market trends and practices.

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.

The future of Dutch healthcare is a challenge that focuses on four aims: the ‘Quadruple Aim’. These aims concern: improving the quality and accessibility of care, enhancing patient experience, reducing healthcare costs and increasing the job satisfaction of healthcare professionals. Healthcare professionals play a major role in the realization of the first three aims. The pressure on healthcare and the scarce capacity forces us to treat this human capital with care. Satisfied employees are partly decisive for the success of an organization. At the same time, an organization expects optimal performance from its employees. This requires an active and involved attitude from the HRM department. The individual employee plays an intermediary role between HRM activities and organizational performance. In order to increase knowledge and understanding about this position, attention to the individual in the context of the organization is essential. In this article, the relationship between HRM, performance and well-being of employees and underlying theoretical explanation models are discussed. Recommendations were made on the contribution that HRM can make to the balance between employee and organizational interests.