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.

This research conducts a comparative urban analysis of two coastal cities with analogous tourism models situated in distinct geographical regions: Balneário Camboriú in Brazil and Benidorm in Spain. The study delves into two critical urban phenomena impacting the sustainability of tourist cities, utilising social network data to gather insights into economic and urban activities (Google Places) and spatio-temporal patterns of citizen presence (Twitter). The spatial analysis explores the municipal and, to a more detailed extent, the coastal strip extending 500 m inland from the coastline, spanning the entire length of each city to their municipal boundaries. The analysis uncovers both similarities and differences between the two destinations, offering insights that could inform future development strategies aimed at fostering sustainable urban environments in these well-established coastal tourist areas.

Reading comprehension ability, as a key skill that needs to be developed in English teaching, has attracted high attention from teachers and students in universities. This is not only due to its relatively large proportion in English exams, but also due to the entering of the information age, people need to obtain information from the text through extensive reading and gain a profound understanding of the content of the article. Therefore, in the process of guiding students to learn English knowledge, teachers must take cultivating students' reading comprehension ability as the central link of teaching activities. Through exploring and researching it in teaching, students can improve their reading comprehension level and enable them to have a deeper understanding of the profound connotations to be expressed in future English texts.

The psychological health issues of college students are related to their growth and development. Only by implementing psychological health education and maintaining the physical and mental health development of college students can the quality and effectiveness of education be systematically improved. This article briefly analyzes the current situation of psychological health of local normal university students based on their psychological characteristics, and proposes methods for implementing scientific psychological health education for college students in combination with existing problems. The aim is to improve the effectiveness of talent cultivation and contribute to the development of local education.