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.

HRIS is a crucial tool for HR departments as it provides a digital platform for managing and automating various HR functions. HRIS is a comprehensive solution that integrates HRM functions with IT, enhancing the daily operations of HR professionals. In today’s knowledge-based economy, business success relies heavily on the performance of its human resources, which are essential in a rapidly changing global environment. Businesses continually strive to stay ahead of the curve in the ever-evolving technology landscape to thrive in the market. Some scholars have highlighted the negative impact of Human Resource Information Systems, primarily focusing on the invasion of privacy as the main disadvantage. The study indicates that implementing a Human Resource Information System (HRIS) enhances business performance in the tourism and hospitality industry of the Maldives. It highlights that user satisfaction and ease of use are positively influenced by these systems. The research surveyed 211 professionals and managers from the Maldives tourism and hospitality sector using a Likert Scale questionnaire to assess the impact of the HRIS on business performance. The study used SPSS 22.0 to analyze the impact of the Human Resource Information System (HRIS) on the dependent variable. The findings indicate that managerial personnel and human resource specialists in organisations find a user-friendly and satisfying HRIS motivating and beneficial for enhancing their performance. Organisations implement the HRIS to achieve their goals, identify system shortcomings, and develop strategies to improve business performance in the Maldives’ tourism and hospitality sector.

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.

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.

Lithospermum extract from Lithospermum is a kind of naphthoquinone, which has good anti-ultraviolet and anti-bacterial function. In this paper, the effects of different treatment temperature, time and ratio of liquid to liquid on the UV resistance of Lithospermum erythrorhizon extract were studied. The optimum extraction conditions were as follows: extraction temperature 60 ℃, extraction time 2 h, ratio of liquid to liquid of Lithospermum and ethanol 1:11. In this paper, the anti-UV finishing of cotton fabric was carried out, and the anti-ultraviolet and whiteness of the fabric were taken as the main indexes. The optimum process of the anti-UV finishing was as follows: the impregnation temperature was 70 ℃, the immersion time was 2h, 1:40. Compared with the uncoated cotton fabric, the fabric UPF value of the fabric was improved from 12.31 to 83.25, and the anti-ultraviolet performance was excellent, and it had certain bacteriostatic effect on Bacillus subtilis and Escherichia coli.