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.

By reviewing US state-level panel data on infrastructure spending and on per capita income inequality from 1950 to 2010, this paper sets out to test whether an empirical link exists between infrastructure and inequality. Panel regressions with fixed effects show that an increase in the growth rate of spending on highways and higher education in a given decade correlates negatively with Gini indices at the end of the decade, thus suggesting a causal effect from growth in infrastructure spending to a reduction in inequality through better access to education and opportunities for employment. More significantly, this relationship is more pronounced with inequality at the bottom 40 percent of the income distribution. In addition, infrastructure expenditures on highways are shown to be more effective at reducing inequality. By carrying out a counterfactual experiment, the results show that those US states with a significantly higher bottom Gini coefficient in 2010 had underinvested in infrastructure during the previous decade. From a policy-making perspective, new innovations in finance for infrastructure investments are developed, for the US, other industrially advanced countries and also for developing economies.

The women’s sector in the academe is one of the most affected profiles during the COVID-19 pandemic which directly ravages their livelihood and other economic activities. Thus, this research project investigated the economic situations of 30 private and public-school teachers who were displaced from their occupations or were forcibly deprived of income-generating activities. In-depth interviews as research instruments were employed in the study to extract responses on how the educators creatively apply adaptive economic strategies and how government should aid them during a global crisis. The research findings showed that the pandemic has affected the economic activities of the respondents including the loss of their livelihood and other economic sidelines. They responded to these economic effects through adaptive strategies using diversifying and analyzing trends, using digital technology resources, data-driven, acquiring new alternative skills, pricing strategy, and becoming an expert. Results dictated that government could support affected women by initiating training options, homepreneurship support, encouraging independent income-earners, financial management and tax breaks, and industry compatibility endorsement. This study is important to map out the specific economic effects of the pandemic and aid them with initiatives by providing them with concrete economic tools and programs.

The educational-instructional process, specific to the preschool age of 4–5 years, is oriented towards the formation of children’s motor and cognitive skills. As part of physical activities in preschool education, various exercises are performed to strengthen motor and verbal responses. Light physical exercises and movement games are used to improve motor skills and verbal ability. The present research was carried out on a group of 20 preschoolers, using an experimental methodology, with the help of One-Group Pre-test and Post Test Design. Based on the statistical analysis of the data obtained from the motor skills evaluation tests and the cognitive skills evaluation tests, the value p < 0.001 indicates a positive statistical significance between the pre-test and the post-test. The values of Cohen’s D coefficient by which the effect size was evaluated indicate its great influence (D = 0.893). In conclusion, the differences between the pre-test and post-test values show significant progress, which underlines the effectiveness of the intervention aimed at improving motor and cognitive skills in preschoolers.

This research uses both quantitative and qualitative research methodologies to examine the complex factors affecting community resilience in various settings. In this case, the research explores how social cohesion, governance effectiveness, adaptability, community involvement, and the specified difficulties influence resilience results by using the five pillars of resilience as variables. Descriptive and inferential statistics are used to test hypotheses on the relationships between social cohesion, governance effectiveness, adaptive capacity, and community resilience variables. Qualitative data provides further insights into the quantitative results by providing broader views and experiences of the community. The study shows how social capital is important in increasing community capacity, stressing the importance of social relations and trust in developing community solutions to disasters. Another major factor that stands out is the governance factor that ensures that decisions are made, and actions taken in line with the community’s best interest in improving its ability to prepare for and respond to disasters. Adaptive capacity is seen as a key component of resilience and this paper emphasizes the importance of communities to come up with measures that can be adjusted to the changing circumstances. In summary, this study enriches theoretical understanding and offers practical applications of the processes that can enhance community resilience based on the principles of social inclusion, sound governance, and context-specific solutions.