The improvement of critical thinking ability is a process of human brain’s cognition, reasoning and judgment of objective things. This experiment starts with the learners’ discourse cognitive construction model, and attempts to study the effect of the training of discourse cognitive model based on critical thinking habits on the English writing performance of the application-oriented English majors with three different levels of language expression ability, so as to help the learners improve their English writing in the construction of conscious discourse cognition.

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.

Since 2013, the state has introduced a number of policies to strictly control the number and scale of public hospitals and to control the rapid expansion of public hospitals. After the introduction of this series of policies, the number of public hospitals in China did not continue to grow, but the number of beds in public hospitals continued to grow. This paper uses difference-in-difference (DID) method to analyze the number of public hospitals with the corresponding data of the development of private hospitals after the introduction of the policy, and the results proves that the introduction of relevant policies has an impact on the number of public hospitals, but has a limited impact on the expansion of the scale of public hospitals. At the end of the article, positive policy suggestions are given to the development of hospitals in China, such as controlling the expansion of public hospitals, strictly controlling the number of beds in public hospitals, and vigorously developing private hospitals. Promoting the development of private hospitals is an important economic supplement to China's health care.

The current research note is written for personnel managers and MBA students, aiming to raise awareness of the importance of work-life balance in employee management policies. In the intersection of work and personal life, the work-life balance is the equilibrium between the two; more specifically, the work-life balance explains the relationship and interaction between an individual's job and their private life. In the research note, we first introduce the concept and characteristics of work-life balance through relevant literature. We then argue the significance of incorporating work-life balance into employee management practices, as the concept of work-life balance helps managers appreciate individual differences and develop more human-oriented awareness in management. We encourage managers to adopt transformational leadership in their management, in which the concept of work-life balance should be embedded in the design and implementation of employee management policies. By giving more autonomy to the employees through work-life balance policies and practices, employees are more likely to appreciate the work and make more contributions accordingly. Practitioner points are also recommended.

This article measures the performance of listed commercial banks in Vietnam and identifies factors influencing their efficiency. The study follows a two-stage approach: (i) In the first stage, scale efficiency scores from 2016 to 2022 are assessed using the Data Envelopment Analysis (DEA) method; (ii) In the second stage, Tobit regression analyzes internal factors, macroeconomic conditions, and the impact of Covid-19. Key findings show that internal factors such as return on assets positively affect efficiency, while the ratio of equity to total capital has a negative and statistically significant impact. Bank size positively influences efficiency scores. Macroeconomic factors, including economic growth and inflation, were statistically insignificant. However, the Covid-19 pandemic had a significant negative effect on bank efficiency.