The endogenous, human, and social factors influencing the economic development of the municipalities of San Juan Cotzocón and San Pedro y San Pablo Ayutla in the Istmo de Tehuantepec region of the state of Oaxaca are analyzed. The hypothesis posits that the dimensions of endogenous development, social capital, and human capital directly impact the economic development of the respective municipalities. The study involved administering 262 questionnaires to the residents of these municipalities during the month of May 2023. The collected data were examined using exploratory factor analysis to determine the underlying structure and structural equation modeling to estimate the effects and relationships between variables. Results indicate that endogenous development, social capital, and human capital are factors in the economic development of the studied communities, with endogenous development being the most influential factor due to its statistical significance. Notably, the existence of tourist and cultural attractions in the municipalities emerges as a catalyst for local economic development in response to the establishment and operation of the Isthmus of Tehuantepec Interoceanic Corridor.

This study aimed to explore university students’ awareness levels about entrepreneurship’s role in promoting entrepreneurship in acquiring social and economic balance within Emirati society. A descriptive-analytical method was used, with data gathered from 365 participants through a questionnaire. The findings revealed that university students demonstrated a strong awareness of the impact of entrepreneurship on achieving entrepreneurship in acquiring social and economic balance equilibrium in the UAE. In particular, students from Ajman University expressed highly positive views on the entrepreneurship in fostering this balance. Additionally, the results showed no significant statistical differences in awareness levels based on gender or academic year. However, there were notable differences between students in scientific and humanities colleges, with the significance level below 0.05. The study recommends supporting students in launching entrepreneurial initiatives that contribute to entrepreneurship in acquiring social and economic development. Moreover, efforts should be made to eliminate barriers that hinder the understanding and practice of entrepreneurship.

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.

This research presents a bibliometric review of scientific production on the social and economic factors that influence mortality from tuberculosis between the years 2000 and 2024. The analysis covered 1742 documents from 848 sources, revealing an annual growth of 6% in scientific production with a notable increase starting in 2010, reaching a peak in 2021. This increase reflects growing concern about socioeconomic inequalities affecting tuberculosis mortality, exacerbated in part by the COVID-19 pandemic. The main authors identified in the study include Naghavi, Basu and Hay, whose works have had a significant impact on the field. The most prominent journals in the dissemination of this research are Plos One, International Journal of Tuberculosis and Lung Disease and The Lancet. The countries with the greatest scientific production include the United States, the United Kingdom, India and South Africa, highlighting a strong international contribution and a global approach to the problem. The semantic development of the research shows a concentration on terms such as “mortality rate”, “risk factors” and “public health”, with a thematic map highlighting driving themes such as “socioeconomic factors” and “developing countries”. The theoretical evolution reflects a growing interest in economic and social aspects to gender contexts and associated diseases. This study provides a comprehensive view of current scientific knowledge, identifying key trends and emerging areas for future research.

Political identity is of special significance to the political construction and social development of contemporary China. Returnee lecturers are an important part of the university teaching team and an important force in training socialist builders with Chinese characteristics. An empirical survey was conducted on 35 returnee lecturers in universities in Jinhua area by means of questionnaires and interviews. The results show that the political identity of the returnee lecturers is generally good, but there are some problems, such as political party identity, national identity, institutional identity and interest identity need to be improved. As a result, factors such as gender, political profile and length of stay abroad have a significant effect on the political identity of returnee lecturers. The paper concludes with some initiatives, such as strengthening ideological and political education, improving remuneration and promoting career development.

The purpose of this research was to explore the link between Environmental, Social, and Governance (ESG) performance and corporate financial performance in the Pacific Alliance countries (Mexico, Colombia, Peru, Chile). The study used regression models to examine the correlation between ESG scores, environmental pillar scores, and financial performance metrics like return on assets (ROA) and EBITDA for 86 companies over 2016-2022. Control variables like firm size and leverage were included. Data was obtained from Refinitiv and Bloomberg databases. The regression models showed no significant positive correlations between overall ESG or environmental pillar scores and the financial valuation measures.The inconclusive results on ESG-firm value connections underscore the need for continued research using larger samples, localized models, and exploring which ESG aspects drive financial performance Pacific Alliance.