Payment for forest ecosystem services (PFES) policy is a prevalent strategy designed to establish a marketplace where users compensate providers for forest ecosystem services. This research endeavours to scrutinise the impact of PFES on households’ perceptions of forest values and their behaviour towards forest conservation, in conjunction with their socio-economic circumstances and their communal involvement in forest management. By incorporating the social-ecological system framework and the theory of human behaviours in environmental conservation, this study employs a structural equations model to analyse the factors influencing individuals’ perceptions and behaviours towards forest conservation. The findings indicate that the payment of PFES significantly increases forest protection behaviour at the household level and has achieved partial success in activating community mechanisms to guide human behaviour towards forest conservation. Furthermore, it has effectively leveraged the role of state-led social organisations to alter local individuals’ perceptions and behaviours towards forest protection.

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.

As digital technologies continue to shape the economy, countries are faced with increasing scrutiny in the use of digital transformation to aid productivity and improve performance. In South Africa, the COVID-19 pandemic accelerated Small and medium-sized businesses’ (SMEs’) uptake of digital technologies, as many businesses had to shift their operations online and adopt new digital tools and technologies to solve the challenges posed by the pandemic. This has led to an increased focus on digital transformation mechanisms among South African firms. Therefore, the study examines the effect of digital transformation on the productivity of firms using cross-sectional data from the World Bank Enterprise Survey (WBES) (2020). The survey was based on firms and is a representative sample of the private sector in the South African economy and covers a wide variety of business environment themes, such as infrastructure, competitiveness, access to finance, and performance indicators. We found that digital transformation improved productivity of South African firms. Furthermore, empirical findings are reassuring robust to the IV-2SLS and quantile regression model, size of business, sectoral and provincial analysis. Finally, we recommend that policy makers should develop and implement initiatives to improve digital infrastructure, including high-speed internet access and reliable connectivity, especially in rural and underserved areas.

This study uses the annual financial data of Chinese A-share listed firms from 2010 to 2020 to investigate the relationship between multiple large shareholders (MLS) and earnings management (EM). After analyzing the samples using the Ordinary Least Squares (OLS) model and endogenous switching regression (ESR) model, the empirical results show that the presence of MLS can increase corporate EM activities and the MLS have a significantly positive effect on EM in both the treatment and control groups. In addition, this conclusion still holds after conducting multiple robustness tests. The cross-section analysis shows that the external audit supervision quality, institutional shareholders, and the uncertainty of the external economic environment have significant impacts on the baseline model results. Lastly, mediation effect analysis shows that the presence of MLS increases the corporate operating risk through EM activities. The conclusions of this paper are critical for policymakers to supervise China’s capital market, improve the level of corporate governance of China’s listed firms, and further promote reform of ownership structure.

Workplace bullying (WB) and workplace incivility (WI) appear to be the most alarming events with a potentially threat to the entire workforce and organization. Considering their implications, this research study is examining the effect of WB and WI on employee performance (EP) in the presence of psychological well-being (PW) among both relationships. Sample of the female employees (Nurses) working in the health care units and hospitals of the Azad Jammu and Kashmir (AJ&K), Pakistan was taken to collect the data. Data were collected from female nurses and their supervisors working in the public sector hospitals of AJ&K, Pakistan. The current study uses AMOS 21.0 for empirical analysis to estimate the “Structural Equation Model (SEM)”. The results of SEM show that WB and WI negatively influence nurses’ performance in Azad Jammu and Kashmir’s health sectors. Moreover, PW mediates the association between WB and EP. Similarly, the effects of WI decrease in the presence of PW. The current study provides theoretical and practical implications for Pakistan’s health sector regulators and other stakeholders. It also sheds highlight on the importance of a stress-free environment for health sector employees and postulates that employee productivity may be enhanced after eliminating bullying and incivility at the workplace. Further, the study guides managers to create stress-free environments and policies to enhance employee’s productivity.