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.

The major objective of this research paper is to assess the management effectiveness of Sheikh Badin National Park District Dera Ismail Khan Khyber Pakhtunkhwa, Pakistan with respect to tourist’s satisfaction. A sample size of 389 respondents (local community, wildlife staff, tourists) were selected through simple random sampling to conclude respondents’ attitude towards phenomenon investigated through three-level Likert scale as a measurement tool. Association between a dependent variable (management effectiveness) was assessed on the independent variables (tourist satisfaction) through a chi-square test. Association of management effectiveness was highly significant with tourists satisfaction from promos of park (p = 0.000), access to information (p = 0.000), roads network (p = 0.000), residential facilities (p = 0.000), trained guides (p = 0.000), safety from crimes and criminals (p = 0.000), provision of health and security services (p = 0.000), overall satisfaction of tourists (p = 0.000), recommendation of SBNP to other tourists (p = 0.000) and revisit intentions of tourists (p = 0.000). Improvement in security measures, better advertisement and improvement in park infrastructure were major recommendations considering the study.

This article explores a method for evaluating the achievement of learning effectiveness based on virtual reality technology. The research analyzed the design and construction of a virtual learning environment, data collection of learner behavior, data analysis and evaluation methods, evaluation indicators and personalized feedback, as well as a case study of a virtual learning evaluation system. By using virtual reality technology to create an immersive learning environment, learners can gain an immersive learning experience, and evaluators can accurately record learners' behavior and performance. The learning effectiveness evaluation method based on virtual reality technology can improve learning effectiveness and teaching quality, promote educational innovation and development. These research results are of great significance for the evaluation of virtual learning effectiveness and personalized teaching in the field of education.

This journal article aims to analyze the relationship between school culture and effective headteacher educational leadership, and how this relationship affects school performance and student learning outcomes. We will explore this important issue in depth and provide institutions and principals with practical advice on how to understand and use school culture to enhance the educational leadership of principals.

In the new era, the Yiban platform has become an important carrier for college counselors to carry out online ideological and political education for college students. Utilizing the Yiban platform to improve the effectiveness of online ideological and political education is a practical need for ideological and political education in universities, but there is a deviation between its actual construction and the expected effect. At present, college counselors face difficulties in carrying out online ideological and political education based on the Yi Ban platform, such as a lack of online thinking, insufficient new media literacy, and weak content innovation. Based on the fundamental task of cultivating morality and talents, starting from the job responsibilities of counselors, fully utilizing the platform of changing classes, and striving in four directions: improving political literacy and theoretical level, building a composite talent team, valuing the role of "opinion leaders", and adhering to the "content as the king" orientation, can provide a feasible path for comprehensively improving the quality of online ideological and political education for college students.