Universities play a crucial role in supporting sustainable development. In recent decades, indicator-based assessment tools have emerged to quantify universities’ efforts towards sustainability. The most widely known is the UI GreenMetric World University Rankings (UI-GWUR): In our paper, we examine the sustainability performance of the three greenest Hungarian universities. The University of Pécs, the University of Szeged and the University of Sopron were among the top 200 higher education institutions (HEIs) in the UI-GWUR in 2023, which proves that they have successfully integrated sustainable development into the components of their system. The aim of the paper is to identify the sustainability measures implemented by the three-top Hungarian HEIs. Their experiences shed light on how it is possible to move forward in the UI GWUR for a Hungarian higher education institution. In order to evaluate the sustainability efforts of the universities, the UI GWUR database was first examined. The websites and sustainability reports of the three universities were also analyzed to gain insight into their activities. Identifying the sustainability actions of the three institutions will help other universities to successfully plan and implement their sustainability initiatives. In the last part of our paper, we evaluate how the three Hungarian universities communicate sustainability through their websites. The results show that advancement in the UI Green Metric World University Rankings primarily requires conscious planning, which means a deeper understanding of the ranking methodology on the one hand, and a clear strategy creation and implementation on the other hand.

This study investigates the relationships among entrepreneurship, technical competency, and business performance, focusing on CEOs in the beauty service industry in the Busan area. A total of 215 survey responses were collected, with 213 valid responses selected for final analysis after excluding 2 unsuitable responses. The key findings of the study are as follows: First, entrepreneurship was found to partially influence technical competency. Second, technical competency was found to influence business performance. Third, entrepreneurship was found to partially influence business performance. Fourth, technical competency was found to partially mediate the relationship between entrepreneurship and business performance. Based on these results, the study systematically analyzes and explains the causal relationships among the entrepreneurship of CEOs in the beauty service industry, their technical competency, and business performance. It also seeks to provide useful reference materials for strengthening the innovation and competitiveness of CEOs in the beauty service industry and establishing a theoretical foundation for future research in related fields.

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.

The development status of flat panel solar water heater and the composition of water heater are described. The solar radiation in three typical weather conditions of sunny, cloudy and rainy days is studied. The hot water temperature, heat and heat collector efficiency are studied. The results show that the influence of the weather on the solar irradiance is large, and the irradiance has a great influence on the water temperature.