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 article investigates trade flows between the Shanghai Cooperation Organization (SCO) member-states and Belarus before the upcoming Belarus’ joining the organization. The export flows of the countries are modeled using a power function based on the time data. The results of the qualitative and quantitative analysis of foreign trade between the organization and the Republic of Belarus are presented, as well as the quantitative forecast of the prospects open to Belarus in connection with its joining the organization based on three original scenarios using econometric models. The results of the study show that Belarus has certain promising sectors of foreign economic activity, which can contribute to an increase in income from trade. It was found that the integration of the country will have a positive effect on increasing the volume of trade turnover with the participating countries, while in order to maintain sustainable economic growth of the country, domestic development of production should remain a priority, as evidenced by the obtained parameter estimates for the factors. An assessment of potential economic effects can be used to make a decision on whether a country should join an international organization. In particular, based on the assessments in our study in trade with Russia the expected increase in Belarus exports upon joining the Shanghai Cooperation Organization will constitute an increase of nearly 5%, exports to Kazakhstan are expected to increase by almost 75%, and to India and China by almost 90%. In the context of reshaping of international associations and organizations, the problems and issues raised in the study become even more relevant.

This study aims to examine the mediating role of institutional trust (IT) between perceived corruption and subjective well-being (SWB) using data from 1566 households in a developing country. It deploys ordinary least square (OLS) and an ordered logit model within the generalized structural equation model. Results show that individuals who perceived no corruption in a country report more IT and higher levels of SWB. Furthermore, the direct effects of good governance, perceived IT, and the absence of corruption on SWB is also positive. Moreover, satisfaction with hospital services also improves happiness and life satisfaction levels. This study improves and validates how corruption is assessed to support future measures that reduce its harmful effects. Moreover, the masses must have widespread awareness about the critical nature of corruption and IT relative to well-being. This study also highlights the need to develop strong institutions to improve trust and minimize corruption.

Demographic policy is one of the key tasks of almost any state at the present time. It correlates with the solution of pressing problems in the economic and social spheres, directly depends on the state of healthcare, education, migration policy and other factors and directly affects the socio-economic development of both individual regions and the country as a whole. Many Russian and foreign researchers believe that demographic indicators very accurately reflect the socio-economic and political situation of the state. The relevance of the study is due to the fact that for the progressive socio-economic development of any country, positive demographic dynamics are necessary. The main sign of the negative demographic situation that has developed in modern Russia and a number of countries, primarily European, is the growing scale of depopulation (population extinction). The purpose of this work was to analyze the existing demographic policy of Russia and compare demographic trends in Russia and other countries. The work uses methods of statistical data analysis, comparison of statistical indicators of fertility, mortality, natural population decline, migration, marriage rates in Russia and the Republic of Srpska, methods of retrospective analysis, research of the institutional environment created by the action of state and national programs “Demography”, “Providing accessible and comfortable housing and public services for citizens of the Russian Federation”, “Strategy of socio-economic development for the period until 2024”, Presidential decrees, etc. Research has shown that despite measures taken to overcome the demographic crisis, Russia’s population continues to decline. According to the Federal State Statistics Service of the Russian Federation (Rosstat), as of 1 January 2023, 146.45 million people lived in Russia. By 1 January 2046, according to a Rosstat forecast published in October 2023 the country’s population will decrease to 138.77 million people. To solve demographic problems in the Russian Federation, a national project “Demography” was developed and approved. The government has allocated more than 3 trillion rubles for its implementation. However, it is not possible to completely overcome the negative trend. The authors proposed a number of economic and ideological measures within the framework of agglomeration, migration, and family support policies that can be used within the framework of socio-economic development strategies and national programs aimed at overcoming the demographic crisis.

The development of China's education industry is closely linked to the progress of the country's society. With rapid economic development and continuous improvement of the political system, education has received attention from all sectors of society. Education has existed since the emergence of human society and has always been closely intertwined with human development. Humans are the primary subject of education. For educators engaged in the field of education, educational psychology is a well-known discipline and an important theoretical foundation for conducting educational activities and teaching in the future. The physical and mental development of contemporary children and adolescents has undergone significant changes compared to the past. For schools, it is of great significance for educators to effectively apply the relevant knowledge of educational psychology in communication and teaching with students to enhance teaching effectiveness and promote individual physical and mental development. This article discusses and studies how to apply educational psychology in teaching activities.