The banking sector is a pillar of the world’s economic fabric and is today facing a major revolution due to the demands of sustainable development objectives and the evolution of sustainable finance tools. This article analyses the impact of green credit on commercial banks’ performance based on data from 10 commercial banks in China between 2012 and 2022. The study found that in the short term, the implementation of green credit has a positive effect on the income level of commercial banks’ intermediate activities and a moderating effect on their return on total assets and non-performing loan ratio.

This study explores the dynamic relationship between ethical human resources management (HRM) strategies, the level of commitment an employee feels towards their organization, and their job performance, paying particular attention to how employees’ perceptions of the support they receive from their organization can influence these interactions, especially during challenging times. Drawing on a sample of full-time non-executive Indonesian employees, the research employs descriptive statistics for initial data analysis, followed by structural equation modeling (SEM) to test the proposed hypotheses rigorously. The investigation reveals a positive relationship between ethical HRM and employee performance (EP) and organizational commitment (OC). Additionally, OC emerges as a pivotal mediator in the ethical HRM-EP link. Notably, employees’ organizational support perception (EOSP), often assumed to enhance positive organizational outcomes, displays a surprising negative moderating effect when combined with OC, suggesting a more intricate relationship than traditionally posited. These findings enhance our comprehension of how ethical HRM practices function in times of crisis, questioning conventional beliefs regarding the influence of organizational support. The study’s methodological approach, combining descriptive and advanced statistical analyses, provides a robust framework for understanding these complex relationships. This research holds significant implications for HRM practices, particularly in crisis response and management, indicating a need for nuanced support strategies that reflect the complexity of employee-organization dynamics.

With the rapid development of the Internet, it has penetrated into various fields, including music performance teaching. This paper aims to explore the application strategies of the "Internet Plus" teaching mode in the music performance major. Firstly, the problems of traditional music performance teaching and the advantages of Internet technology are analyzed. Then, the basic principles and application strategies of the "Internet Plus" teaching mode are proposed, including the construction of online teaching resources, interaction between teachers and students, and innovation of teaching evaluation. Finally, through case analysis, the application effect of the "Internet Plus" teaching mode in the music performance major is verified. The research results of this paper have certain reference value for the teaching reform and innovation of the music performance major.

Purpose: Drawing on the Resource Based View (RBV) and Dynamic Capabilities Theory (DCT), the study seeks to investigate the impact of Big Data Analytics (BDA) on Project Success (PS) through Knowledge Sharing (KS) and Innovation Performance (IPF). Design/Methodology: Survey data were collected from 422 senior-level employees in IT companies, and the proposed relationships were assessed using the SMART-PLS 4 Structural Equation Modeling tool. Findings: The results show a positive and significant indirect effect of big data analytics on project success through knowledge sharing. IPF significantly mediated the relationship between BDA and PS in IT companies. Originality/Value: This study is one of the first to consider big data analytics as an essential antecedent of project success. With little or no research on the interrelationship of big data analytics, knowledge sharing, innovation performance, and organizational performance, the study investigates the mediating role of knowledge sharing and innovation performance on the relationship between BDA and PS. Implications: This study, grounded in RBV and DCT, investigates BDA’s influence on PS through KS and IPF. Implications encompass BDA’s strategic role, KS and IPF mediation, and practical and research-based insights. Findings guide BDA integration, collaborative cultures, and sustained success.

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.