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 paper proposes a framework for highlighting the significance of cultural communication in Islamic thought, sociology, and law, areas deeply intertwined with human values. It examines how Islam presents a clear vision and noble conduct in establishing peace values and fostering principles of tolerance among all. Additionally, it explores the potential of virtual communication networks to promote a culture of peace.

The whole world is in a fuel crisis nearly approaching exhaustion, with climate change knocking at our doorsteps. In the fight against global warming, one of the principle components that demands technocratic attention is Transportation, not just as a significant contributor to atmospheric emissions but from a much broader perspective of environmental sustainability. 

From the traditional technocratic aspect of transport planning, our epiphany comes in the form of Land Use integrated sustainable transport policy in which Singapore has been a pioneer, and has led the way for both developed and developing nations in terms of mobility management. We intend to investigate Singapore’s Transport policy timeline delving into the past, present and future, with a case by case analysis for varying dimensions in the present scenario through selective benchmarking against contemporary cities like Hong Kong, London and New York. The discussions will include themes of modal split, land use policy, vehicular ownership, emission policy, parking policy, safety and road traffic management to name a few. A visualization of Singapore’s future in transportation particularly from the perspective of automated vehicles in conjunction with last mile solutions is also detailed. 

The cross wire projection welding of wires (Al 5182, = 4 mm) performed using the conventional (i.e. pneumatic) electrode force system was subjected to thorough numerical analysis. Calculations were performed until one of adopted boundary conditions, i.e., maximum welding time, maximum penetration of wires, the occurrence of expulsion or the exceeding of the temperature limit in the contact between the electrode and the welded material was obtained. It was observed that the ring weld was formed within the entire range of welding parameters. The process of welding was subjected to optimisation through the application of a new electromechanical electrode force system and the use of a special hybrid algorithm of electrode force and/or displacement control. Comparative numerical calculations were performed (using SORPAS software) for both electrode force systems. Technological welding tests were performed using inverter welding machines (1 kHz) provided with various electrode force systems. The research also involved the performance of metallographic and strength (peeling) tests as well as measurements of welding process characteristic parameters (welding current and voltage).
The welding process optimisation involving the use of the electromechanical force system and the application of the hybrid algorithm of force control resulted in i) more favourable space distribution of welding power, ii) energy concentration in the central zone of the weld, iii) favourable (desired) melting of the material within the entire weld transcrystallisation zone and iv) obtainment of a full weld nugget.

Background: Globally, unpaid carers face economic and societal pressures. Unpaid carers’ support is valued at £132 billion a year in the United Kingdom (UK) alone. However, this care comes at a high cost for the carers themselves. Carers providing round the clock care are more than twice as likely to be in bad health than non-carers. These carers are therefore proportionately more likely to need statutory services such as health care provision. It is critical that carers are better supported to be involved in the shaping, delivery and evaluation of the services they receive. Unfortunately, qualitative evidence on how carer organisations can do this better is scarce. Methods: Working collaboratively with a community-based carers organization, we undertook a qualitative study. Purposive sampling was used to recruit 23 participants. Online, semi-structured, one-to-one interviews were conducted with carers, community organization staff and stakeholders to ascertain their experience and views on the involvement service. Results: Firstly, there are a range of benefits resulting from the involvement service. The carers see the service as an opportunity to connect with other carers and share their views and ideas. Secondly, staff and service providers also reported how involvement gave a platform for carers and was of value in helping them shape needs-led services. Thirdly, we found that barriers to good involvement include the lack of a clearly understood, shared definition of involvement as well as the lack of a diverse pool of carer representatives available for involvement activities. Conclusion: The findings from our study provide important insights into how carers, staff and service stakeholders view barriers and enablers to good involvement. The findings will be of interest to a range of community-based organizations interested in further involving members of their community in shaping the services they receive.