This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

English writing is an important output skill cultivated in college English courses. And in the age of informationization, college English writing teaching relies on the support of information technology. In order to cope with the solution of this dilemma, Production-Oriented Approach(POA) proposes Teacher-Student Collaborative Assessment (TSCA), which creates a new form of assessment. Through TSCA, teachers can not only alleviate the heavy teaching load, but also fully tap the network resources to efficiently use students' time before, during and after class to maximize and optimize the teaching effect. In this paper, the teaching concept of TSCA is used to conduct writing teaching experiments, to study and analyze the writing ability of students who write effectively, so as to provide insights for the practice of English writing teaching.

How to improve enterprise performance has been a research topic widely studied by scholars for a long time. As economic globalization deepens, the business competition becomes increasingly harsh. Technology-based small and medium-sized enterprises (SMEs) play an important role in the rapid development of the country’s economy, especially in China. This study aims to investigate the mediating effect of knowledge integration capability in the relationship between corporate social capital and enterprise performance. The sample group used in this study were 300 technology-based SMEs in China. The research tool was a questionnaire adapted from previous scholars, which passed assessment in terms of content validity and reliability. Data were analyzed using structural equation modelling. The results show that: 1) corporate social capital has a positive impact on enterprise performance, but the impact differs between well-performing and poor-performing enterprises; and 2) knowledge integration ability plays a mediating role in the relationship between corporate social capital and enterprise performance, and the mediating role is the same for both well-performing and poor-performing enterprises. But it played a partial mediating role in the good-performance comparison group and a complete mediating role in the poor-performance comparison group. This study is useful for enterprise management in cultivating and developing the abundant social capital of enterprises and expanding channels for knowledge integration ability to increase enterprise performance.

The state delivery of affordable and sustainable housing continues to be a complicated challenge in Africa, and there is a need to encourage private sector participation. As a result, this study examines the risks associated with private sector participation in affordable housing and supporting infrastructure investment and the strategies towards mitigating the risks from an Afrocentric perspective. The evidence from a systematic literature review was coupled with the opinion of an international expert panel to address the paper’s aim and provide recommendations for developing improved housing and supporting infrastructure in Sub-Saharan Africa. The review outcomes and the qualitative data from the panel discussion were analysed using thematic analysis. The results revealed that market dynamics, land supply and acquisition constraints, cost of construction materials, unsupportive policies, and technical and financial factors constitute risks to affordable housing in the region. Mitigation strategies include leveraging joint efforts, strengths, and resource bases, increasing access to land and finance for private sector participation, developing a supportive government framework to promote an enabling environment for easy access to land acquisition and development finance, local production of building materials, research and technology adoption. In line with the United Nations (UN) Agenda 2030 targets and principles, reforms are required across the housing value chain, involving the private sector and community. Application of the study’s recommendations could minimise the risks of affordable housing delivery and enhance private sector participation.

In the present work, a series of butyl methacrylate/1-hexene copolymers were synthesized, and their efficiency as viscosity index improvers, pour point depressants, and shear stabilizers of lube oil was investigated. The effect of 1-hexene molar ratio, type, and concentration of Lewis acids on the incorporation of 1-hexene into the copolymer backbone was investigated. The successful synthesis of the copolymers was confirmed through FTIR and 1H NMR spectroscopy. Results obtained from quantitative 1H NMR and GPC revealed that an increase in the molar ratio of 1-hexene to butyl methacrylate, along with concentration of Lewis acids led to an increase in 1-hexene incorporation and a reduction in Mn and Ð. Similar trends were observed when the Lewis acid changed from AlCl₃ to organometallic acids. The maximum 1-hexene incorporation (26.4%) was achieved for sample BHY3, with a [1-hexene/BMA] ratio of 4 mol% and a [Yb(OTf)₃/BMA] ratio of 2.5 mol%. Evaluation of the synthesized copolymers as lube oil additives demonstrated that the viscosity index was more significantly influenced by samples with higher molecular weight. Sample BHA13 represents maximum VI of 137. The copolymer containing Yb(OTf)₃ as a catalyst exhibited superior efficiency as a pour point depressant. Furthermore, sample BHY3 showed the lowest shear stability index (6.4).