This paper analyzes the relevance of social accounting information for managing financial institutions, using Banca Transilvania Financial Group (BTFG) as a case study. It explores how social accounting data can enhance decision-making processes within these institutions. Social information from BTFG’s annual integrated reports was used to construct a social balance sheet, and financial data was collected to calculate economic value added (EVA) and social value added (SVA). Research question include: Does social accounting represent a lever for substantiating the managerial decision in financial institutions? Results show that SVA is a valuable indicator for financial institution managers, reflecting the institution’s contributions to social well-being, environmental impact, and community support. Policy implications suggest regulatory bodies should mandate the inclusion of social accounting metrics in financial reporting standards to encourage socially responsible practices, enhance transparency, and incentivize institutions achieving high SVA. This paper contributes to the literature by demonstrating the practical application of social accounting in financial institutions and highlighting the importance of SVA as a managerial tool. It aligns with existing research on integrating corporate social responsibility (CSR) metrics into financial decision-making, enhancing the understanding of combining social and economic indicators for comprehensive performance assessment The abstract covers motivation, methodology, results, policy implications, and contributions to the literature.

Fire is one of the most serious hazards, which causes many economic, social, ecological, and human damages every year in the world. Fire in forests and natural ecosystems destroys wood, regeneration, forest vegetation, as well as soil erosion and forest regeneration problems (due to the dryness of the weather and the weakness of the soil). Awareness of the extent of the zones that have been fired is important for forest management. On the other hand, the difficulty of fieldwork due to the high cost and inaccessible roads, etc. reveals the need for using remote sensing science to solve this problem. In this research, MODIS satellite images were used to detect and determine the fire extent of Golestan province forests in northern Iran. MID13q1 and MOD13q1 images were used to detect the normal conditions of the environment. The 15-year time series data were provided for the NDVI and NDMI indicators in 2000-2015. Then, the behavior of indicators in the fire zone was studied on the day after the fire. The burned zones by the fire were specified by determining the appropriate threshold and then, they were compared to long-term normals. In the NDMI and NDVI indicators, the mean of the numeric value threshold limit for determining the burnt pixels was respectively 1.865 and 0.743 of the reduction in their normal long-term period, which are selected as fire pixels. The results showed that the NDMI index could determine the extent of the burned zone with the accuracy of 95.15%.

The continuous escalation of social risks has exacerbated the challenges faced by aging urban communities. In this context, resilience building emerges as a critical approach, offering new perspectives and innovative solutions to address these issues. This paper applies the theories of risk society and resilience governance to establish an analytical framework for resilience governance, specifically examining the current status of resilience construction within the Jin Guang Men community in Xi’an. The findings indicate that resilience building within these aging urban communities is hindered by issues such as weak grassroots governance, deficient repair mechanisms, inadequate infrastructure, and a slow pace of information technology adoption. To effectively manage social risks, it is imperative to strengthen party leadership in governance, enhance community self-repair capacities, upgrade infrastructure, and accelerate the application of information technology. These measures are essential for bolstering the risk management capabilities of aging urban communities.

This paper attempts to shed light on the current role of academia in the context of rural areas of low population density, which are regional interaction models. In this study, we follow a qualitative research methodology of a case study. We found that through the case study applied to a hotel unit, that the Academia can through its third mission, and in the context of regional triple helix dynamics (Academia-Business-government interaction), play an important role in terms of knowledge dissemination, wealth creation and employability. The limitations, which our study presents, are principally related to the measurement of the variables. Some of the characteristics of education should be studied more deeply. In the instance of a case study applied to the hospitality industry, it is important to take as limitations of the study to its direct application to any economic context. This study allowed however, contribute to the enrichment of literature through case studies presented in the hospitality industry.

The Primary and secondary shadow education refers to a kind of unofficial education that exists outside the traditional mainstream primary and secondary education system in China, with both commercial and educational attributes. As the primary and secondary school stage is an important key stage for further education, existing research mainly focuses on the spatial distribution of primary and secondary school basic education facilities and non-subject training, with fewer studies targeting primary and secondary school subject tutoring shadow education. With the changes in China’s education industry and the introduction of the Double Reduction Policy, there is an urgent need to conduct in-depth research on the spatial aggregation characteristics and influencing factors of Shadow Education Enterprises for primary and secondary school students. This paper takes the main urban area of Zhengzhou City as the study area, and takes primary and secondary school Shadow Education Enterprises as the research object, and applies spatial analysis methods such as kernel density, nearest-neighbor index, and geographic detector to quantitatively analyze the spatial distribution characteristics of primary and secondary school shadow education tutoring enterprises in Zhengzhou City and the factors affecting them The results show that: 1) The overall spatial pattern of primary and secondary school tutoring Shadow Education Enterprises in the main urban area of Zhengzhou City has largely formed a core-edge structural feature that spreads from the urban center to the periphery, and presents the spatial agglomeration feature of “double nuclei many times” distributed along both sides of the Beijing-Guangzhou Line. 2) The distribution of mentoring Shadow Education Enterprises in the main urban area of Zhengzhou City in relation to provincial model primary and secondary schools is significant and there is a significant difference between the distribution around secondary schools and primary schools. 3) The spatial distribution of Shadow Education Enterprises in the main urban area of Zhengzhou City is mainly influenced by factors such as the size of the school-age population, the level of commercial development, the location of school buildings and the accessibility of transport.