The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.
This study rigorously investigates the Starlink Project’s impact on Thailand’s legal frameworks, regulatory policies, and national security concerns. Utilising a well-structured online questionnaire, we collected responses from 1378 Thai participants, meticulously selected to represent diverse demographics, technology usage patterns, and social media interactions. Our analytical approach integrated binary regression analysis to dissect the intricate relationships between various predictor variables and the project’s potential effects. Notably, the study unveils critical insights into how factors such as age, gender, education level, income, as well as specific technology and social media usage (including laptop, smartphone, tablet, home and mobile Internet, and TikTok), influence perceptions of Starlink’s impact. Intriguingly, certain variables like Twitter and YouTube usage emerged as non-significant. These nuanced findings offer a robust empirical basis for stakeholders to forge targeted strategies and policies, ensuring that the advent of the Starlink Project aligns with Thailand’s national security, legal, and regulatory harmony.
After the oil and economic boom of the 20th century, Doha experienced significant development in terms of the architectural scene, design, function, and sociocultural transformations. The advancements in global architecture have facilitated innovative and streamlined construction processes, while creating a paradigm shift in the overall architecture of dwellings and how people navigate around the house. In this context, this research aims to study the impact of globalization on housing typologies and the factors influencing their evolution, focusing on the city of Doha as a case study. This study is based on a qualitative research approach that centers its investigation on Doha while exploring strategies for preserving Arabic-Islamic identity. The research investigation used a content analysis methodology to analyze three additional case studies within the MENA region. The results indicate that new housing typologies have emerged in cities due to globalization and changes in physical and sociocultural dimensions. In addition, preserving older neighborhoods and housing typologies through a bottom-up approach is essential for design creativity and climatic and sociocultural sensitivity while exchanging knowledge and sharing experiences between generations. Furthermore, this article promotes heritage awareness and encourages local authorities to preserve Doha’s surviving historic neighborhoods and architectural language to restore the city’s urban identity. The findings of this research can provide helpful guidance to architects and urban planners on how Doha’s housing has developed until the contemporary period.
Fintech as a three-dimensional phenomenon reflects the rapidly changing technological, financial and business environment. The bibliometric analysis of scientific articles allowed us to identify the main themes and create a map of the field of fintech influences. Systematization of scientific articles revealed the influence of economic development and socio-demographic inequality on fintech development. Government regulatory policies can accelerate the digitisation of financial services and financial inclusion and help the fintech sector face geopolitical challenges. Fintech’s impact was divided into three areas: financial stability and sustainable development, the business ecosystem and human behaviour. The research we summarised allowed us to identify the mechanisms through which fintech influences various fields. A complex approach to the influence of fintech enables us to understand the phenomenon and make better decisions.
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