This study investigates the potential predictors of resource creation behaviours in the Shanxi merchant courtyard scenic areas based on resource dependence theory. The research was conducted in China using questionnaire survey, and data analysis employed structural equation modelling, including mediation and moderation effects. The model was tested using a sample of 376 individual managers from scenic areas. The results show that external resource integration, internal resource integration, and shared value significantly affect resource creation in scenic areas. The findings indicate that shared value plays a significant mediating role in the relationship between resource integration and resource creation, while environmental dynamism significantly moderates this relationship. This study clearly demonstrates the relationship among resource integration, shared value, and value creation in scenic areas. This research contributes to the tourism management literature by identifying gaps and offering a comprehensive perspective to understand resource creation behaviours in the tourism industry.

Strategically managing production systems is crucial for creating value and enhancing the competitive capabilities of companies. However, research on organizational culture within these systems is scarce, particularly in the Colombian context. This research aims to evaluate cultural profiles and their impact on the performance of production systems in Colombian firms. The regional focus is vital as cultural and contextual factors can vary significantly between regions, influencing organizational behavior and performance outcomes. To achieve this, we make a study in a sample of Colombian companies, with participation from working students of the Universidad Nacional Abierta y a Distancia (UNAD). We used a data analytics approach to collected data. The results will be relevant to both the scientific community and business practitioners. This research seeks to determine whether the perception of the work environment within a company influences the perceived performance of the company. The findings will provide a deeper understanding of the relationship between organizational culture and production system performance, offering a foundation for business decision-making and enhancing competitiveness in Latin American context.

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.

The danger of riverbed processes is considered. Their speed varies from the first few months of the flood to the most dynamic process in nature. It happened in front of people. This may make life on the river bank and the utilization of river resources more difficult. This paper introduces the causes and consequences of the danger performance of riverbed processes, and focuses on the mapping methods of the danger assessment of riverbed processes: determining the danger degree of riverbed processes and different methods of displaying it on the map. An example of displaying danger on the previously drawn map is given, and the distribution of different types and expression degrees of dangerous riverbed processes under various natural conditions in Russia is briefly analyzed.

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.