The study looks at Ghana’s mining industry’s audit culture and green mining practices about their social responsibility to the communities where their mines are located. Results: According to this study, the economic motivations of mines and green mining are inversely related. Even large mining companies incur significant costs associated with their green mining initiatives because they require a different budget each year, which has an impact on their ability to maximize wealth. Conversely, mines with strong green mining initiatives enjoy positive public perception, and vice versa. Ghanaian mines do not have pre- or during-mining strategies; instead, they only have post-social and post-environmental methods. The best method for evaluating mines’ environmental performance in the community in which they operate is, according to this study, social auditing. This is primarily influenced by the mine’s audit culture, but it is also influenced by the auditor’s compliance with audit processes, audit guidelines, and, ultimately, the audit firm’s experience. The analysis confirms that Ghana’s mine environmental performance is appallingly low since local audit firms are not used in favor of foreign auditors who lack experience or empathy for the problems encountered by these mining communities. Last but not least, corporate social responsibility (CSR) is connected to Ghana’s development of green mining, either directly or indirectly. Whether the mine adopts a technocrat, absolutist, or relativist perspective on mining will determine this. The study discovered that, in contrast to the later approach, the first two views generate work in a mechanistic manner with little to no consideration for CSR.

Organizational commitment (EOC) and employee loyalty are two critical constructs that contribute to organizational success. Understanding the intricate relationship between these factors is essential for organizations seeking to cultivate a loyal and committed workforce. This study delves into the mediating effect of EOC on employee loyalty, examining the mechanisms through which organizational culture fosters a loyal workforce. To investigate the mediating role of EOC, a sample of 300 employees from the Indonesian Port Corporation was surveyed. Path analysis, a statistical technique that assesses the strength and direction of relationships between multiple variables, was employed to test the study’s hypothesis. The findings revealed a strong association between organizational culture, EOC, and employee loyalty. Organizational culture dimensions, particularly teamwork, respect for individuals, stability, attention to detail, and outcome orientation, were positively related to EOC and employee loyalty. Furthermore, EOC was found to mediate the relationship between organizational culture and employee loyalty, indicating that EOC plays a crucial role in shaping employee loyalty within a supportive organizational culture context. These findings underscore the importance of fostering EOC to enhance employee loyalty and organizational success. Organizations seeking to cultivate a loyal workforce should create a supportive organizational culture that promotes teamwork, respect for individuals, stability, attention to detail, and outcome orientation. By nurturing these cultural traits, organizations can foster a strong sense of EOC among their employees, increasing employee loyalty, productivity, and organizational growth.

Agriculture is a determining factor regarding the development of the Romanian economy, noting its importance for population consumption and as a supplier of raw materials for the relaunch of other industries. Agricultural financing consists of credits granted to natural or legal persons for developing agricultural activities, expanding agricultural holdings, and commercializing agricultural production. The objective of this research is the statistical analysis of the determining factors in granting loans to Romanian farms. The study is based on the content analysis of the accounting reports of the 45 Romanian farms included in the research sample, based on which the profile of the farmer from the selected counties (Alba, Cluj, Mures, Sibiu, Dambovita and Prahova) is outlined. The obtained results highlight the fact that factors such as the requested amount (SUSO) are directly influenced by the worked area (TELU), by the turnover (CIAF), R = 0.6228, but also by the total value of the assets (TOTAL) R = 0.454. At the opposite pole, there is a weak correlation between SUSO and current liquidity (LICU), R = 0.2754, and the value of recorded expenses (CHEL), R = 0.3102. Implementing a credit policy that facilitates access to financing sources would support farms in modernization and development, increasing their competitiveness and general viability.

Cultural tourism, an important component of the wider tourism industry, has received significant attention due to the complex interplay between cultural heritage and tourism experiences. This form of tourism invites tourists to discover the arts, traditions, and lifestyles of diverse communities, thereby enriching intercultural encounters. Examining the rapidly evolving field of cultural tourism research, this article looks at its many facets, highlighting its growth, thematic focus, and global importance. In order to better understand the wealth and highlight the body of work, this study undertakes a bibliometric analysis of the concept of cultural tourism. This exploration employs bibliometric searching of journals indexed in the web of science database from 1996 to 2023, using the biblioshiny software in rstudio. This approach provides a global perspective, revealing a prolific and multidisciplinary production of the concept of cultural tourism. The study identifies a total of 369 articles published between 1996 and 2023, involving 781 authors and 244 journals. The results underline the widespread engagement with the subject across diverse scientific communities and geographical regions.

By referring to relevant literature, we will deeply study the development of school sports in the early Republic of China, the rise of the New Culture Movement, the advocates and advocates of new culture, actively promote "new sports", and strive to overthrow the dregs of military nationalism education ideas and change the impact of Japanese gymnastics on school sports. With the outbreak of the "May Fourth Movement", the New Culture Movement not only had a greater impact on education and culture, but also accelerated the domestic political game to a certain extent, which ultimately led to the transformation of school physical education and the realization of Pragmatism education. In view of this, this article will start from an overview of the characteristics of school sports in the early Republic of China, focus on the analysis of the impact of the May Fourth New Culture Movement on the transformation of school sports in the early Republic of China, and then explore the incentives for the transformation of school sports under the May Fourth New Culture Movement, hoping to play a certain reference role.