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.

In this Data science research on Education, it analyses the alcohol consumption, parent’s education, study time and other factors may influence on student performance.

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.

In the era of rapid technological development, the integration of technology in education has become crucial (Hashim et al., 2022). The digital transformation of education requires universities to transform their traditional operational models, strategic directions, and teaching practices, re-examine their own value propositions, and promote high-quality innovative development in universities. Transformation and change bring challenges to organizational management, especially leadership. Can digital leadership positively influence the innovative behavior of university teachers? Can digital leadership improve organizational innovation performance by influencing innovation behavior? These questions urgently need to be answered through practical surveys of digital transformation in universities. From March 2024 to May 2022, we conducted a survey of 1142 participants from 12 universities in Kunming, southwestern China. Our research findings indicate that digital leadership has a positive impact on the innovation performance of university organizations; Innovation behavior plays a mediating role between digital leadership and organizational performance. These findings provide new insights into the potential mechanisms by which digital leadership influences organizational innovation in universities. The research findings emphasize that in the process of transforming traditional operational models, strategic directions, and teaching practices in higher education, in order to achieve high-quality innovative development, it is necessary to attach importance to digital leadership and continuously stimulate innovative behavior.

Design and procurement integration strategies in construction projects play an important role and have an impact on the overall project cycle. Integrated design and procurement will increase productivity and reduce waste. This research aims to provide a guide to good design and procurement integration strategies in Design and Build (DB) projects in government projects. This research uses qualitative and quantitative methods in the form of a schematic literature review followed by a Focus Group Discussion (FGD) with the Delphi method to formulate integrated design and procurement that improve project performance. In-depth interviews were conducted with 90 respondents to explore the implementation of the design and procurement strategy on the project used as a case study. The results of this research are recommendations for an integrated design and procurement strategy which can be used as a Standard Operating Procedure (SOP) in DB projects on government projects so that it can provide added value from the start of the project being designed through tenders. This research can be utilized by project stakeholders, academics and anyone who will develop project performance through the integrated design and procurement in the long term.

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.