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.

Purpose: This study aimed to explore the perception types of workplace spirituality among nurses. Method: To achieve this, Q methodology was applied, selecting 34 Q samples from a total of 102 Q statements extracted. The Q samples were distributed among 40 nurses and categorized into a normal distribution. A 9-point scale was used for measurement, and the data were analyzed using the pc-QUANL program. Results: The four types identified were ‘reflective type’, ‘nursing-oriented type’, ‘relationship-oriented type’, and ‘spirituality-oriented type’. Conclusion: The four types derived in this study classify nurses’ perceptions of workplace spirituality for establishing a nurse’s workplace spirituality that provides integrated nursing care. This categorization can serve as foundational information when planning workplace spirituality programs, considering each type’s characteristics.

Clustering technics, like k-means and its extended version, fuzzy c-means clustering (FCM) are useful tools for identifying typical behaviours based on various attitudes and responses to well-formulated questionnaires, such as among forensic populations. As more or less standard questionnaires for analyzing aggressive attitudes do exist in the literature, the application of these clustering methods seems to be rather straightforward. Especially, fuzzy clustering may lead to new recognitions, as human behaviour and communication are full of uncertainties, which often do not have a probabilistic nature. In this paper, the cluster analysis of a closed forensic (inmate) population will be presented. The goal of this study was by applying fuzzy c-means clustering to facilitate the wider possibilities of analysis of aggressive behaviour which is treated as a heterogeneous construct resulting in two main phenotypes, premeditated and impulsive aggression. Understanding motives of aggression helps reconstruct possible events, sequences of events and scenarios related to a certain crime, and ultimately, to prevent further crimes from happening.