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.

The major objective of this research paper is to assess the management effectiveness of Sheikh Badin National Park District Dera Ismail Khan Khyber Pakhtunkhwa, Pakistan with respect to tourist’s satisfaction. A sample size of 389 respondents (local community, wildlife staff, tourists) were selected through simple random sampling to conclude respondents’ attitude towards phenomenon investigated through three-level Likert scale as a measurement tool. Association between a dependent variable (management effectiveness) was assessed on the independent variables (tourist satisfaction) through a chi-square test. Association of management effectiveness was highly significant with tourists satisfaction from promos of park (p = 0.000), access to information (p = 0.000), roads network (p = 0.000), residential facilities (p = 0.000), trained guides (p = 0.000), safety from crimes and criminals (p = 0.000), provision of health and security services (p = 0.000), overall satisfaction of tourists (p = 0.000), recommendation of SBNP to other tourists (p = 0.000) and revisit intentions of tourists (p = 0.000). Improvement in security measures, better advertisement and improvement in park infrastructure were major recommendations considering the study.

The pursuit of good governance by companies confronts a fundamental challenge: defining what constitutes “good governance”. Existing corporate governance codes and their implementation documents fall short of offering a clear answer to this crucial question. Despite the establishment of a reference framework years ago, the focus has shifted from defining the objectives of good governance to a consensus on the means of achieving these objectives. Unfortunately, this consensus often absolves stakeholders from providing detailed explanations. Achieving effective good governance necessitates a shift in focus towards the underlying goals of governance structures. Two potential approaches emerge in this context. While many companies rely on codes without explicitly outlining their objectives, there is a compelling case for urging or mandating them to articulate the purposes of the governance methods they employ in their reports. This level of specificity has the potential to enhance the reflective qualities of the transparency process, fostering a more comprehensive understanding of the governance landscape. Beyond merely discussing the objectives of corporate governance, the pursuit of good governance necessitates the implementation of instruments whose efficacy transcends reliance solely on market discipline. The aim is not to undermine the imperatives of transparency and justification. Instead, the intention is to recognize that these elements, while essential, do not independently ensure the effectiveness of soft law instruments, such as governance codes. Nowadays, it is crucial to assess the extent to which traditional corporate governance codes respond to the needs of companies in the era of digitalization and sustainability. Therefore, conducting a critical analysis of the existing corporate governance codes will contribute in shedding light on the gaps of these instruments to come up with recommendations for improvements. Aims and objectives: This article will focus on the following areas: Defining the role and purpose of corporate governance codes in enhancing corporate performance and accountability and discussing the challenges and limitations of corporate governance codes, including compliance issues and enforcement challenges. Presenting empirical evidence on the impact of corporate governance codes on corporate behavior and analyzing, through the principle of comply or explain, whether code adherence leads to improved corporate governance practices and financial performance. Discussing emerging trends in corporate governance and offering recommendations for improving the effectiveness of corporate governance codes.

This research uses both quantitative and qualitative research methodologies to examine the complex factors affecting community resilience in various settings. In this case, the research explores how social cohesion, governance effectiveness, adaptability, community involvement, and the specified difficulties influence resilience results by using the five pillars of resilience as variables. Descriptive and inferential statistics are used to test hypotheses on the relationships between social cohesion, governance effectiveness, adaptive capacity, and community resilience variables. Qualitative data provides further insights into the quantitative results by providing broader views and experiences of the community. The study shows how social capital is important in increasing community capacity, stressing the importance of social relations and trust in developing community solutions to disasters. Another major factor that stands out is the governance factor that ensures that decisions are made, and actions taken in line with the community’s best interest in improving its ability to prepare for and respond to disasters. Adaptive capacity is seen as a key component of resilience and this paper emphasizes the importance of communities to come up with measures that can be adjusted to the changing circumstances. In summary, this study enriches theoretical understanding and offers practical applications of the processes that can enhance community resilience based on the principles of social inclusion, sound governance, and context-specific solutions.

This study aims to assess the efficacy of speech-to-text (STT) technology in improving the writing abilities of special education pupils in Saudi Arabia. A deliberate sample of 150 special education college students was selected, with participants randomly allocated to either an experimental group employing STT technology or a control group using traditional writing methods. The study utilized a comprehensive approach, which included standardized writing assessments, questionnaires, and statistical analyses such as t-tests, correlation, regression, ANOVA, and ANCOVA. The results demonstrate a substantial enhancement in writing skills among the experimental group utilizing Speech-to-Text (STT) technology. The findings contribute to the discussion on assistive technology in special education and offer practical recommendations for educators and policymakers.