Hybrid learning (HL) has become a significant part of the learning style for the higher education sector in the Sri Lankan context amidst the COVID-19 pandemic and the subsequent economic crisis. This research study aims to discover the effectiveness of hybrid learning (EHL) practices in enhancing undergraduates’ outcomes in Sri Lankan Higher Educational Institutions (HEIs) management faculties. The data for the study were gathered through an online questionnaire survey, which received 379 responses. The questionnaire contained 38 questions under four sections covering independent variables, excluding demographic questions. The results indicate that hybrid learner attitude, interaction, and benefits of hybrid learning positively impact the effectiveness of hybrid learning. The results remain consistent even after controlling for socio-demographic factors and focusing only on students employed during their higher education. The study concluded that employed students have a higher preference for the effectiveness of hybrid learning concepts, and the benefits of hybrid learning play a crucial role in enhancing the effectiveness among undergraduates. The study analyzes COVID-19’s impact on higher education, proposing hybrid learning and regulatory frameworks based on pandemic experiences while stressing the benefits of remote teaching and research.

This study focuses on the problems of imperfect internal control effectiveness, insufficient information transparency, and plummeting stock prices. The study selects the data of non-financial main board listed companies in China’s Shanghai and Shenzhen A-shares from 2012 to 2021 as a sample, and adopts an empirical research methodology, which reveals that the effectiveness of internal control is negatively related to the trend of share price crash, and efficient internal control is positively related to the transparency of corporate information environment. The findings suggest the impact of internal control on the risk of stock price crash at the individual stock level and provide empirical support for listed companies to manage their risks. This study has practical value in guiding listed companies to strengthen internal control, improve information transparency, mitigate the risk of stock price crashes, and provide a decision-making basis for the healthy and stable development of the capital market.

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.