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 examines the impact of education quality and innovative activities on economic growth in Shanghai through international trade and fixed asset formation. The study examines how higher education quality and innovation activities drive regional economic growth, with a focus on the mediating effects of international trade and fixed asset formation in Shanghai. The study adopts a quantitative approach utilizing panel data from 31 provinces in China covering the period from 1999 to 2022. The study incorporates variables such as education quality, innovation capacity, and GDP per capita, as well as control variables like labor, capital, and infrastructure. The methodology involves multiple regression models and robustness tests to verify the relationships between and effects of education quality and innovation with regard to economic growth. This study analyzes the direct and indirect effects of university R&D expenditure and innovation on economic growth using a regression model, based on data from 2014 to 2022 in relation to Shanghai. The model introduces variables such as international trade, capital formation, and urbanization to analyze the relationship between higher education quality and economic growth.

This study focuses on the improvement strategy of information technology application ability of science education teachers and students under the background of informatization. Firstly, the current status of informatization of science education and the importance of the information technology application ability of teacher training students are analyzed. Subsequently, the promotion strategies were discussed, including curriculum design and implementation, teacher training and development, provision of practice environment and conditions, and construction of evaluation mechanisms. These strategies are expected to systematically improve the information technology application ability of teacher training students and provide effective support for the development of science education. However, these strategies also need to be tried and refined in practice to adapt to the development needs of information technology and science education.

The influence of mining activity on the environment on the environment belongs to the most negative industrial influences. Mine subsidence on the surface can be a result of many deep underground mining activities. The present study offers the theory to the specific case of the deformation vectors solution in a case of disruption of the data homogeneity of the geodetic network structure in the monitoring station during periodical measurements in mine subsidence. The theory was developed for the mine subsidence at the abandoned magnesite mine of Košice-Bankov near the city of Košice in East Slovakia. The outputs from the deformation survey were implemented into geographical information system (GIS) applications to a process of gradual reclamation of whole mining landscape in the magnesite mine vicinity. After completion of the mining operations and liquidation of the mine company, it was necessary to determine the exact edges of the mine subsidence of Košice-Bankov with the zones of residual ground motion in order to implement a comprehensive reclamation of the devastated mining landscape. Requirement of knowledge about stability of the former mine subsidence was necessary for starting the reclamation work. Outputs from the present specific solutions of the deformation vectors confirmed the multi-year stability of the mine subsidence in the area of interest. Some numerical and graphical results from the deformation vectors survey in the abandoned magnesite mine of Košice-Bankov are presented. The obtained results were transformed into GIS for the needs of the municipality of Košice City to the implementation of the reclamation activities in the mining territory of Košice-Bankov.