Measuring the performance of healthcare organizations has become a crucial yet challenging task, which is the focus of this study. The paper’s primary goal is to identify the key factors that shape healthcare organizations’ performance management systems in Serbia, which can serve as useful guidelines for implementing sustainable solutions. Additionally, the aim is to emphasize the importance of a broad implementation of performance measurement systems to facilitate strategy implementation and enhance organizational effectiveness. The empirical research involved an online survey of 280 respondents, including managers, executives, and operational staff from both private and public healthcare organizations in Serbia. Statistical analysis was conducted using SPSS 20. The study identifies key challenges, including the lack of a developed performance measurement system, weak support from information and management systems for performance improvement, and an organizational structure that does not support performance enhancement. Furthermore, it has been found that a deeper understanding of the essence of measurement significantly contributes to identifying problems in its application in the healthcare sector. It was also observed that the more challenges identified in the measurement process, the less favourable the perception of the flexibility and adaptability of the system.

This study evaluates the sustainability and ethical practices of Kerry Logistics Network Limited (KLN), a prominent logistics service provider headquartered in Hong Kong. Using normative ethical theories, stakeholder analysis, and the Circle of Sustainability framework, this research examines KLN’s alignment with global sustainability standards, particularly the United Nations Sustainable Development Goals (SDGs). The findings reveal that KLN has achieved significant milestones in environmental management, such as reducing greenhouse gas emissions by 11% from 2021 to 2022 through the deployment of electric trucks and incorporating renewable energy in warehouse operations. KLN has also enhanced social responsibility and governance practices by implementing fair labor policies and establishing a rigorous code of conduct, ensuring compliance with ethical guidelines across its supply chain. However, the study identifies areas for improvement, including biodiversity actions, battery recycling processes, and transparency in stakeholder engagement. Emphasizing the importance of third-party validation, this paper underscores KLN’s leadership in the logistics industry and provides insights for other companies aiming to improve sustainability performance through comprehensive, verifiable practices.

This research aims to analyze the contribution of the Industrial World Business program in improving the work skills and work readiness of people with disabilities through the Systematic Literature Review method. The involvement of businesses and industries in developing inclusive programs for people with disabilities is an important key to bridging the skills gap and employment opportunities. This research identifies various programs, best practices, and challenges in implementing these programs. Based on the results of the literature reviewed, it was found that inclusive job training programs significantly improve the technical and non-technical skills of people with disabilities while strengthening their readiness to face a competitive job market. On the other hand, there are still obstacles in the accessibility and adaptation of training programs that must continue to be optimized. However, to achieve greater inclusivity, improvements are still needed in terms of accessibility, program adaptation, and efforts to reduce discrimination in the world of work. It is hoped that the results of this research can become a basis for policymakers, industry players, and educational institutions to continue to develop inclusive programs and empower people with disabilities in the world of work. Collaboration between industry and vocational service providers is critical to improving employment outcomes and facilitating a successful transition from education to employment for people with disabilities.

This study aimed to examine and assess the impact of the logistics industry’s environment, entry-level graduates’ characteristics and the logistics and supply chain management (LSCM) program design on the transformation of knowledge and skills at Sohar port in the Sultanate of Oman. The study employed a pragmatic research philosophy involving a structured questionnaire. The sample size included 49 mid-managers from the logistics industry who were working at Sohar Port. The study found that entry-level graduates’ characteristics and LSCM program design positively and significantly influenced the transformation of knowledge and skills. However, the organisational environment had a negative and insignificant impact on the transformation. This study revealed several dimensions that may require further research. It is pertinent to broaden the research scope to other towns, ports, and other countries in the Gulf Council Countries (GCC) to broaden the scope and generalisability of the results. According to the study findings, several recommendations are proposed for the logistics and supply chain sector in Oman to enhance the transformation of knowledge and skills by entry-level graduates, as well as for higher education institutions (HEIs). To meet the sector requirements, HEIs may improve the current university-industry collaborations by increasing the inputs of the industry in designing and developing the LSCM program. The organisational environment must reconsider the knowledge and skills transformation by entry-level graduates in their strategic plan of resources management, which must be emphasised by the remuneration system and career paths incentive. While other studies have explored knowledge and skill transformation in the context of employee training, this study aims to fill a specific research gap by focusing on the transformation of knowledge and skills by entry-level graduates, an area which has not been extensively studied before. Furthermore, this study is unique as it examines the impact of the industry’s environment, entry-level graduates’ characteristics and the LSCM program on the transformation of knowledge and skills within the unique context of Oman. This novel approach provides an opportunity to understand the specific challenges and opportunities faced by entry-level graduates in Oman and suggests strategies for addressing them.

Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

The operational performance of container ports is crucial for efficient logistics and trade. However, there is limited understanding of how external integration through Customer and Supplier Integration (SCI-CI and SCI-SI) impacts port operational performance (POP), particularly in emerging markets like Oman. This study addresses this gap by examining the relationship between SCI-CI, SCI-SI, and POP, and explores the mediating role of supply chain management (SCM) practices in this context. Using the Resource-Based View (RBV) as the theoretical framework, the study employed a quantitative cross-sectional survey method. A total of 377 questionnaires were distributed to managers at Sohar and Salalah ports, with 331 usable responses obtained, representing an 88 percent response rate. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that SCI-CI and SCI-SI have significant direct and indirect positive effects on POP, and they directly influence SCM practices. SCM practices, in turn, significantly enhance POP. Notably, SCM practices partially mediate the relationship between SCI-CI and SCI-SI with POP. These findings underscore the strategic importance of external integration and SCM practices as internal resources for improving port performance. This research provides valuable insights for decision-makers and policymakers in optimizing port operations.