The goal of this work was to create and assess machine-learning models for estimating the risk of budget overruns in developed projects. Finding the best model for risk forecasting required evaluating the performance of several models. Using a dataset of 177 projects took into account variables like environmental risks employee skill level safety incidents and project complexity. In our experiments, we analyzed the application of different machine learning models to analyze the risk for the management decision policies of developed organizations. The performance of the chosen model Neural Network (MLP) was improved after applying the tuning process which increased the Test R² from −0.37686 before tuning to 0.195637 after tuning. The Support Vector Machine (SVM), Ridge Regression, Lasso Regression, and Random Forest (Tuned) models did not improve, as seen when Test R² is compared to the experiments. No changes in Test R²’s were observed on GBM and XGBoost, which retained same Test R² across different tuning attempts. Stacking Regressor was used only during the hyperparameter tuning phase and brought a Test R² of 0. 022219.Decision Tree was again the worst model among all throughout the experiments, with no signs of improvement in its Test R²; it was −1.4669 for Decision Tree in all experiments arranged on the basis of Gender. These results indicate that although, models such as the Neural Network (MLP) sees improvements due to hyperparameter tuning, there are minimal improvements for most models. This works does highlight some of the weaknesses in specific types of models, as well as identifies areas where additional work can be expected to deliver incremental benefits to the structured applied process of risk assessment in organizational policies.

In the current context of new engineering, the teaching of the course "Civil Engineering Construction Organization and Management" should be targeted and focused. In terms of setting up the course content, schools need to engage in extensive communication and cooperation with enterprises and industry associations, and integrate more practical education elements into the teaching methods to ensure that students can achieve a unity of knowledge and action; In relevant course teaching, teachers should also introduce more ideological and political elements to improve students' ideological and moral literacy. This article analyzes and explores the teaching reform of the course "Civil Engineering Construction Organization and Management" in the context of the new engineering discipline.

Performance Management is a major concern to various stakeholders in Education System, it is considered to be key driver to improve school effectiveness and learning quality. However, the complexity of education Systems, has made it challenging to apply an effective PM model. This study paper introduces a maturity model with six dimensions, fifteen Capability Areas and forty-two Best-Practices to assess education systems’ organizational capacity for performance management. It provides deep insights into their structural and functional characteristics and serves as a framework for decision-makers to identify and implement missing practices while enhancing existing ones. The maturity model was developed following the Design Science Research methodology to ensure both rigor and relevance. A bottom-up approach guided its design, integrating insights from extensive literature reviews and lessons learned from benchmark countries. The evaluation process employed a qualitative approach, using focus groups with a carefully selected cohort of academics, experts, and practitioners. The Moroccan case study serves as part of the “Reflection and Learning” phase, providing an initial test for the model and paving the way for further empirical research. Future studies will aim to test, refine, and extend the model, facilitating its application across diverse educational contexts.

This study explores the transformative role of art design interventions in the sustainable development and infrastructure enhancement of intangible cultural heritage, with a particular focus on honored brands. The research develops a framework that positions aesthetic and interactive art design interventions as pivotal components in revitalizing these brands. Aesthetic interventions translate the brand’s core philosophy, spirit, and values into compelling visual symbols, harmonizing cultural heritage with modern image design to elevate brand reputation and consumer preference. Interactive interventions enhance user experience, particularly among younger demographics, by integrating technological and entertainment-based engagement, thereby strengthening consumer loyalty and brand influence. The study further investigates how these art design interventions serve as catalysts for broader social development, contributing to the modern relevance and societal impact of time-honored brands. Additionally, it examines the impact of these interventions on sustainable development, societal support, and policy alignment. By weaving together these elements, the research underscores the critical importance of aligning brand strategies with societal goals, fostering environments where brands actively contribute to social welfare and sustainable growth. The findings offer valuable theoretical insights and practical strategies for the sustainable development of time-honored brands, providing clear directions for future research and practice.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

As social growth and educational concepts continue to evolve, college libraries, as hubs of cultural innovation and inheritance, are crucial in advancing the practice of great traditional culture aesthetic teaching. Based on the special status and resource advantages of college libraries, this paper explores the paths and approaches colleges libraries take in advancing the practice of aesthetic education of excellent traditional culture by combining the connotation and characteristics of excellent traditional culture. With a study of the research and case studies that concentrate on the planning of cultural events, the development of collection resources, and the use of digital innovation, it suggests a workable path. The goal is to give university libraries theoretical direction and useful references so they can carry out the aesthetic education of superior traditional culture.