Finance is the core of the modern economy and the bloodline of the real economy; adherence to the people-centered value orientation and the financial services of the real economy as the fundamental purpose is an important connotation of the road of economic development with Chinese characteristics. Financial work is distinctly political and people-oriented, and must consciously practice the concept of the people, serve agricultural and rural development and farmers to increase their income and contribute to the common prosperity of farmers and rural areas. This study is based on the key factors affecting the multidimensional poverty of rural households—external rural financial resources availability and internal rural household entrepreneurship, rural household risk resilience, and rural household financial capability joint analysis. Based on financial exclusion theory, financial inclusion theory, poverty trap theory, and financial literacy theory, to build a logical framework between the rural financial resources availability, farmers’ financial capability, farmers’ entrepreneurship, farmers’ risk management capability, and farmers’ poverty, and then empirically explore the optimization mechanism of poverty reduction for farmers, and analyze the heterogeneity of the financial resources availability, to reduce the return to poverty caused by the lack of entrepreneurial motivation and the low level of risk resilience of rural households. The study aims to improve the farmers’ financial capability and promote sustainable and high-quality development of rural households. In this study, we modeled financial resource availability and rural household poverty using structural equations and surveyed rural households using a scale questionnaire. It was found that financial resource availability significantly affects rural household risk resilience, farmers’ entrepreneurship, and rural household poverty and that rural household risk resilience significance mediates the relationship between financial resource availability and rural household poverty, financial capability plays a significant moderating role. However, the mediating effect of farmers’ entrepreneurship on the availability of financial resources and farmers’ poverty is insignificant. Here, we put forward corresponding countermeasures and recommendations: guiding the allocation of financial resources to key areas and weak links; optimizing financial services; and building a long-term mechanism.

The Yangjiabu Kite Festival, originating over 2000 years ago in Shandong Province, China, stands as a testament to the enduring cultural heritage and artistic traditions of kite flying. This research explores the historical origins, cultural symbolism, festival format, community engagement, and international exposure of the Yangjiabu Kite Festival, shedding light on its evolution and impact over time. Findings reveal the festival’s deep roots in ancient Chinese traditions, its role as a platform for showcasing cultural diversity and craftsmanship, and its significance in promoting tourism, cultural exchange, and soft power projection for Shandong Province. Lessons learned from the Yangjiabu Kite Festival offer valuable insights for cross-cultural application, event management, cultural diplomacy, and community development. Suggestions for future research include comparative studies, longitudinal assessments, audience research, and policy analysis to further explore the dynamics and implications of cultural festivals in a global context. Overall, the research underscores the importance of cultural festivals as vehicles for cultural preservation, tourism promotion, and intercultural dialogue, fostering mutual understanding and appreciation across borders.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

The purpose of this research is to estimate the differences in sales levels between businesses owned by individuals who self-identify as Indigenous (IE) and those who do not (NIE), as well as between males (ME) and females (WE), and how this intersection may affect their sales levels. To accomplish this, an Analysis of Variance (ANOVA) is used to compare the means between the groups analyzed, and Tukey’s Honestly Significant Differences (HSD) is used to determine the magnitude and direction of these differences. The results of the study show that indigenous-owned businesses have sales that are 26% lower than the general average, while women-owned businesses have sales that are 70.6% lower in the same comparison. In addition, businesses run by indigenous women have sales that are 93.5% lower on average. These findings suggest that the challenges faced by entrepreneurs reflect the structural inequalities observed in other areas of society and highlight the need for public and private policies focused on reducing these gaps.

This study investigates non-academic employees’ perceptions of their line managers’ leadership styles at a private university in Malaysia and how these perceptions influence their intention to remain employed. Employing a qualitative approach and the path-goal theory as a theoretical framework, data were collected through purposive sampling from 10 non-academic employees and analyzed thematically using NVivo 12 software. The findings reveal that a supportive and participative leadership style fosters an informal leadership dynamic between line managers and subordinates. Informal leadership behaviors encompass affective qualities and effective communication that enable the development of close relationships outside the workplace, facilitating increased employee engagement and motivation levels. Consequently, this approach notably improves employee retention. This study offers a comprehensive understanding of informal leadership styles contributing to enhanced human resource management at the private university while providing an inclusive perspective on employees’ perceptions and their intention to remain employed. Finally, we propose a model of employees’ perception of leadership styles as the main driver that better serves their intention to stay in organizations.

This study introduces a model designed to improve the strategic readiness of private hospitals in Amman by incorporating strategic competencies as an independent variable and using a healthcare information system as a mediator. Targeting private hospitals with over 140 beds, the research included a population of 3263 employees across various managerial levels. Data collection methods involved interviews and electronic questionnaires, resulting in a sample size of 344. Statistical analyses comprised exploratory and confirmatory factor analysis, structural equation modeling, and hypothesis testing with SMART PLS 3.3.3 software. The results indicated medium levels of both strategic competencies and healthcare information systems, while strategic readiness was found to be low. Nevertheless, the proposed model showed a direct positive effect of strategic competencies on strategic readiness, with the healthcare information system acting as a significant partial mediator. Evaluation metrics included the arithmetic mean, standard deviation, and path analysis. This model surpasses traditional methods by effectively linking strategic competencies and information systems to enhance strategic readiness, providing a strong framework for improving hospital responses to crises and dynamic changes. The study suggests focusing on enhancing and developing strategic competencies and integrating a comprehensive healthcare information system to optimize hospital operations and increase readiness.