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.

Urban planning is critical to managing rapid urban growth, particularly in African regions experiencing high urbanization rates. This study focuses on Bol, Lake Chad Province, a city facing significant challenges due to inadequate planning frameworks compounded by recurrent humanitarian and climate crises. It fills an empirical gap by analyzing how local planning mechanisms respond to these socio-environmental complexities, with a focus on the interplay between institutional structures, legislative frameworks, and resource allocation. The study assesses urban planning practices in Bol to identify challenges and opportunities, with the aim of improving institutional effectiveness, aligning policies with realities, and integrating climate resilience strategies. Using a qualitative methodology, it combines field surveys, stakeholder interviews, and document analysis, using SWOT (Strengths, Weaknesses, Opportunities, Threats) and PESTEL (Political, Economic, Sociocultural, Technological, Environmental, Legal) frameworks for data analysis. The findings reveal that ineffective institutions, poor inter-sectoral coordination, outdated legislative frameworks and resource constraints hamper sustainable urban development in Bol. To address these issues, the study proposes to strengthen local institutional capacities, foster stakeholder collaboration, and modernize urban planning policies through participatory approaches. The study highlights the need to integrate resilience strategies into urban settings to mitigate climate change impacts and improve governance. These measures not only address immediate challenges, but also advance urban planning theory and provide a basis for future research on adaptation strategies in crisis-prone regions. This study offers practical insights for policy makers and contributes to developing more sustainable and resilient urban planning systems in similar contexts.

Taking the west slope of Cangshan Mountain in Yangbi County, Dali as the research site, on the basis of investigating the local natural geographical conditions, topography and biodiversity status of Cangshan Mountain, the CAP protection action planning method was adopted, and the priority protection objects were determined to be native forest vegetation, rare and endangered flora and fauna, alpine vertical ecosystems, hard-leaf evergreen broad-leaved forests and cold-tempered coniferous forests; The main threat factors were commercial collection, tourism development and overgrazing. Biodiversity conservation on the western slope of Cangshan Mountain should take species as “point”, regional boundary as “line”, ecosystem and landscape system as “plane”, so as to realize the overall planning structure system combining “point—line—plane”, which can be divided into conservation core area, buffer zone and experimental area. The results can provide a reference for biodiversity conservation on the western slope of Cangshan Mountain.

This study evaluates the health and sustainability of higher education systems in nine countries: the USA, UK, Australia, Germany, Canada, China, Brazil, India, and South Africa. Using a multi-level analysis model and principal component analysis (PCA), nine key factors—such as international student numbers, academic levels, and graduate employment rates—were identified, capturing over 90% of the cumulative impact on higher education systems. India, scoring 6.2036 initially, shows significant room for improvement. The study proposes policies to increase graduate employment, promote international faculty collaboration, and enhance India’s educational expenditure, which surpasses 9.8% of GDP. Post-policy simulations suggest India’s score could rise to 8.7432. The paper also addresses the impact of COVID-19 on global education, recommending a hybrid model and increased graduate enrollment in China to reduce unemployment by 5.4%. The research aims to guide sustainable development in higher education globally.

The high demand for quality healthcare services in Portugal is generating concerns about meeting the optimum number of healthcare professionals in the private sector, such as doctors and clinicians. Critical interventions are currently in progress, aiming to provide quality healthcare that will be accessible and sustainable through actionable retention strategies such as investing and developing human capital, introducing better conditions of service to attract and retain talent in the private healthcare sector, and prioritizing the needs of patients. The objective of this study is to understand which factors promote the migration of physicians from the public to the private sector according to the theoretical assumptions of incentives. In this context, a phenomenological study was carried out, using semi-structured interviews with fifteen physicians working in the private health network. Content analysis was done using NVivo 12. The results indicate that performance evaluation in the private sector exists but has no alignment with incentives. The condition makes the private healthcare sector unattractive, however, other policies of remuneration remain promising. Current proposals that could revive the image of the sector include collective decision-making and strong labour relations advocacy for physicians in the private sector.

Nanoparticle drug delivery systems are engineered technologies that use nanoparticles for the targeted delivery and controlled release of therapeutic agents. Cisplatin-loaded nanoparticle formulations were optimized utilizing response surface methods and the central composite rotating design model. This study employed a central composite rotatable design with a three-factored factorial design with three tiers. Three independent variables namely drug polymer ratio, aqueous organic phase ration, and stabilizer concentration were used to examine the particle size, entrapment efficiency, and drug loading of cisplatin PLGA nanoparticles as responses. The results revealed that this response surface approach might be able to be used to find the best formulation for the cisplatin PLGA nanoparticles. A polymer ratio of 1:8.27, organic phase ratio of 1:6, and stabilizer concentration of 0.15 were found to be optimum for cisplatin PLGA nanoparticles. Nanoparticles made under the optimal conditions found yielded a 112 nm particle size and a 95.4 percent entrapment efficiency, as well as a drug loading of 9 percent. The cisplatin PLGA nanoparticles tailored for scanning electon microscopy displayed a spherical form. A series of in vitro tests showed that the nanoparticle delivered cisplatin progressively over time. According to this work, the Response Surface Methodology (RSM) employing the central composite rotatable design may be successfully used to simulate cisplatin-PLGA nanoparticles.