The Public-Private Partnerships management model (PPP) in Portugal was initially applied to the highways sector. Recently, this model began to spread to the health sector for hospital management. The recent growth of patient’s knowledge and expectations regarding the quality of healthcare services is compelling service providers to pursue new ways of delivering this care to meet users’ expectations. One wonders if the increase in patient access to knowledge may indicate a growth in health literacy, particularly regarding PPP Hospitals. This study assesses the Portuguese population’s literacy level regarding the PPP Hospital model, using a quantitative research approach based on a survey of the Portuguese population served by PPP hospitals and a Public Hospital Management (PHM) model. It was found that the Portuguese population has a low literacy concerning the PPP model, which can cause feelings of injustice. It was found that PPP users tend to have a favourable opinion regarding private involvement since they are also more satisfied compared to PMH users. These results may impact political decision-making concerning the renewal of new contracts for private management of public services.

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.

This study investigates how digital transformation influences visitor satisfaction at 12 World Heritage Sites (WHS) across eight coastal provinces in Eastern and Southern China. Utilizing 402 valid survey responses, it explores the impact of demographic factors—education, age, and income—on visitors’ perceptions of digital services, particularly focusing on usability, quality, and overall experience. The findings reveal that younger, higher-income, and STEM-educated visitors express significantly higher satisfaction with digital services, while older, lower-income visitors report lower levels of engagement and satisfaction. This research highlights the need for tailored digital strategies that cater to diverse demographic groups, ensuring the balance between technological innovation and the preservation of cultural authenticity at heritage sites. The originality of this study lies in its focus on non-Western contexts, particularly China’s rapidly developing coastal regions, which have been largely overlooked in the global discourse on digital tourism. By applying established theoretical frameworks—such as the Technology Acceptance Model (TAM) and Expectation-Confirmation Theory (ECT)—to a non-Western setting, this research fills a crucial gap in the literature. The insights provided offer actionable recommendations for heritage site managers to enhance visitor engagement, adapt digital services to demographic variations, and promote sustainable tourism development.

Background: Simulation-based medical education is a complex learning methodology in different fields. Exposing children to this teaching method is uncommon as it is designed for adult learning. This study aimed to develop and implement simulation-based education in first aid training of children and investigate the emotions of children in post-simulation scenarios that replicate emergency situations. Methods: This was a phenomenological qualitative research study. The participants attended the modified “Little Doctor” course that aims to train children in first aid and, subsequently, completed simulation scenarios. The children attended focus groups and were asked about their experiences of the course and how they felt during the simulation scenarios. Results: 12 children (Age 8–11 years old) attended the course, and 10 completed the simulation scenarios and focus groups. The major theme derived from was the simulation experience’s effect, which was divided into two subthemes: the emotion caused by—and the behavioral response to—the simulation. The analysis revealed shock and surprise toward the environment of the simulation event and the victim. The behaviors expressed during the simulation scenarios ranged from skill application and empathy to recall and teamwork. Conclusions: Simulation scenarios were successfully implemented during the first-aid training course. Although participants reported mixed feelings regarding the experience, they expressed confidence in their ability to perform real-life skills.

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 investigates the determinants of digital transformation among Vietnamese logistics service providers (LSPs). Employing the Technological-Organizational-Environmental framework and Resource Fit theory, the study identifies key factors influencing this process across different three stages: digitization, digitalization, digital transformation. Data from in-depth interviews with industry experts and a survey of 390 LSPs were analyzed using covariance-based structural equation modeling (CB-SEM). The findings reveal that the factors influencing the digital transformation of Vietnamese LSPs evolve across different stages. In the initial phase, information technology infrastructure, financial resources, employee capabilities, external pressures, and support services are key determinants. As digitalization progresses, leadership emerges as a crucial factor alongside the existing ones. In the final stage, the impact of these factors persists, with leadership and employee capabilities becoming increasingly important.