Research indicates a strong correlation between sociodemographic factors and success in learning to read. This study examines the sociodemographic characteristics of 1131 preschool and 1st-grade children in Portuguese public schools and explores the relationship between these characteristics and key competencies for reading acquisition. The collection included a sociodemographic questionnaire and pre-reading skills, such as letter-sound knowledge. To assess the relationship between the sociodemographic variables and the letter-sound knowledge, inter-subjects (parametric and non-parametric) difference tests were conducted, as well as correlation analyses. To understand whether letter-sound knowledge is predicted by sociodemographic variables, a multiple linear regression analysis was performed using the Enter method. The results suggest that the mother’s education is the variable that most strongly contributes to success in reading acquisition. Socioeconomic status and the type of school also play a role in reading achievement. Identifying the sociodemographic factors that most strongly correlate with reading acquisition success is crucial for a more accurate identification of at-risk children and to provide targeted support/inclusion in reading skills promotion projects.

This study explores the transformative role of art design interventions in the sustainable development and infrastructure enhancement of intangible cultural heritage, with a particular focus on honored brands. The research develops a framework that positions aesthetic and interactive art design interventions as pivotal components in revitalizing these brands. Aesthetic interventions translate the brand’s core philosophy, spirit, and values into compelling visual symbols, harmonizing cultural heritage with modern image design to elevate brand reputation and consumer preference. Interactive interventions enhance user experience, particularly among younger demographics, by integrating technological and entertainment-based engagement, thereby strengthening consumer loyalty and brand influence. The study further investigates how these art design interventions serve as catalysts for broader social development, contributing to the modern relevance and societal impact of time-honored brands. Additionally, it examines the impact of these interventions on sustainable development, societal support, and policy alignment. By weaving together these elements, the research underscores the critical importance of aligning brand strategies with societal goals, fostering environments where brands actively contribute to social welfare and sustainable growth. The findings offer valuable theoretical insights and practical strategies for the sustainable development of time-honored brands, providing clear directions for future research and practice.

Management and efficiency have a fundamental impact on the performance of public hospitals, as well as on their philanthropic mission. Various studies have shown that the financial weaknesses of these entities affect the planning, setting of goals and objectives, monitoring, evaluation and feedback necessary to improve health systems and guarantee accessibility as an inalienable right. This study aims to analyze the management and efficiency of third-level and/or high-complexity hospitals in Colombia, through a statistical model that uses financial analysis and key performance indicators (KPIs) such as ROA, ROE and EBITDA. A non-experimental cross-sectional design is used, with an analytical-synthetic, documentary, exploratory and descriptive approach. The results show financial deficiencies in the hospitals evaluated; hence it is recommended to make adjustments in the operating cycle to increase efficiency rates. In addition, the use of the KPIs ROA and ROE under adjusted models is suggested for a more precise analysis of the financial ratios, since these adequately explain the variability of each indicator and are appropriate to evaluate hospital management and efficiency, but not in EBITDA ratio, hence the latter is not recommended to evaluate hospital efficiency reliably. This study provides relevant information for public health policy makers, hospital managers and researchers, in order to promote the efficiency and improvement of health services.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

The intensification of urbanization worldwide, particularly in China, has led to significant challenges in maintaining sustainable urban environments, primarily due to the Urban Heat Island (UHI) effect. This effect exacerbates urban thermal stress, leading to increased energy consumption, poor air quality, and heightened health risks. In response, urban green spaces are recognized for their role in ameliorating urban heat and enhancing environmental resilience. This paper has studied the microclimate regulation effects of three representative classical gardens in Suzhou—the Humble Administrator's Garden, the Lingering Garden and the Canglang Pavilion. It aims to explore the specific impacts of water bodies, vegetation and architectural features on the air temperature and relative humidity within the gardens. With the help of Geographic Information System (GIS) technology and the Inverse Distance Weighted (IDW) spatial interpolation method, this study has analyzed the microclimate regulation mechanisms in the designs of these traditional gardens. The results show that water bodies and lush vegetation have significant effects on reducing temperature and increasing humidity, while the architectural structures and rocks have affected the distribution and retention of heat to some extent. These findings not only enrich our understanding of the role of the design principles of classical gardens in climate adaptability but also provide important theoretical basis and practical guidance for the design of modern urban parks and the planning of sustainable urban environments. In addition, the study highlights GIS-based spatial interpolation as a valuable tool for visualizing and optimizing thermal comfort in urban landscapes, providing insights for developing resilient urban green spaces.

This research aims to assess the impact of bargaining power on budget implementation while also considering the deviation in capital expenditure as a moderating factor. The research sample included 34 provincial governments in Indonesia between 2019 and 2022. The sample determination method used purposive sampling, so the final sample size was 134 observations. The research employed panel data regression to test the hypotheses and continued with the Chow, Lagrange multiplier, and Hausman tests. The study results indicate that bargaining power has a positive and significant effect on budget implementation, with the deviation in capital expenditure not diminishing its impact. The research’s practical implication is that regional governments must effectively manage their revenues to finance regional spending needs through regional tax intensification and extensification policies. The study contributes to signaling theory by highlighting that regional governments can finance regional spending needs through fiscal independence and society’s involvement. It also contributes to agency theory by demonstrating that capital expenditure deviation in the form of information asymmetry in regional governments does not reduce their ability to finance regional expenditure needs. Nonetheless, the study suggests that the proxies used in this research are limited, and further exploration of other proxies to measure tested variables. This research provides new knowledge for stakeholders regarding the dynamics of regional budgeting, especially regarding assessing the impact of bargaining power on budget implementation and considering deviations in capital expenditure as a moderating factor.