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.

This study aims to explore the design and application of a learning achievement evaluation model, in order to improve the quality of teaching in the field of education and promote student development. This article starts with the importance of constructing a learning effectiveness evaluation model, and then clarifies the basic concepts and related theories of learning effectiveness evaluation, providing theoretical support for subsequent model design. In the model design section of learning effectiveness evaluation, propose the model design principles, indicator selection, and construction process to ensure the accuracy and comparability of the evaluation model construction. In the application and evaluation section of the learning effectiveness evaluation model, the application and evaluation methods of the main models in practical teaching were explored. Finally, the issues that need to be noted in the design process of the evaluation model were proposed in order to design a more high-quality evaluation system and promote the improvement of education quality.

This financial modelling case study describes the development of the 3-statement financial model for a large-scale transportation infrastructure business dealing with truck (and some rail) modalities. The financial modelling challenges in this area, especially for large-scale transport infrastructure operators, lie in automatically linking the operating activity volumes with the investment volumes. The aim of the paper is to address these challenges: The proposed model has an innovative retirement/reinvestment schedule that automates the estimation of the investment needs for the Business based on the designated age-cohort matrix analysis and controlling for the maximum service ceiling for trucks as well as the possibility of truck retirements due to the reduced scope of tracking operations in the future. The investment schedule thus automated has a few calibrating parameters that help match it to the current stock of trucks/rolling stock in the fleet, making it to be a flexible tool in financial modelling for diverse transport infrastructure enterprises employing truck, bus and/or rail fleets for the carriage of bulk cargo quantifiable by weight (or fare-paying passengers) on a network of set, but modifiable, routes.

Previous studies support the direct relationship between outdoor physical activity and natural spaces in cities. The Active City and Nature concept explores the relationship between urban, green and active environments; it aims to demonstrate the scientific evidence for the need for action to be taken to increase participation in active living and sport, leading to healthier cities and communities. Our research seeks to analyse the city’s natural spaces as scenarios to encourage physical activity and sport, through a combined study of qualitative research techniques: the use of a digital webGIS platform, collaborative maps made by citizens, and surveys conducted with citizens and the local government. This methodology has been tested in the city of Malaga, the European City of Sport 2020. The study of the city’s main sport areas, the waterfront and natural green spaces provided data on the types of physical activity taking place in each of these areas and the physical activity needs of citizens. This research argues that it is important to know the criteria of local communities for physical activity and/or sport in natural environments, as well as the main demands expressed. This will provide valuable information to design and manage natural public spaces as a means of promoting physical activity and healthy habits.

This study aims to identify and the implementation of ASN Management policies on career development aspects based on the merit system in the West Java Provincial Government and 6 Regency/City Governments in West Java Province. The failure of the institutionalization of the meritocratic system in ASN career development is partly triggered by the symptoms of the appointment or selection of officials in the central and regional levels not based on their professionalism or competence except for subjective considerations, political ties, close relationships and even bribery. This study uses a qualitative method with a descriptive approach. The operationalization concept in this study uses Merilee S. Grindle's Policy Implementation theory which consists of dimensions of policy content and its implementation context. The factors that cause the implementation of the policy to be less than optimal include: 1. Uneven understanding of meritocracy; 2. Slowness/unpreparedness in synchronizing central and regional rules/policies; 3. The information integration system between the center and regions has not yet been implemented; 4. Limited supporting infrastructure; 5. Limited permits for related officials; 6. Transparency; 7. Collaboration across units/agencies; 8. External intervention; 9. Use of information systems/technology. To optimize these factors, an Accelerator of Governmental Unit's Success (AGUS) model was created, which is a development of the Grindle policy implementation model with the novelty of adding things that influence implementation, including top leader's commitment and wisdom, effectiveness of talent placement, on-point human development, technology savvy, cross-unit/agency collaboration, and monitoring and evaluation processes.