This paper utilizes an advanced Network Data Envelopment Analysis (DEA) model to examine the impact of mobile payment on the efficiency of Taiwan banking industry. Inheriting the literature, we separate the banking operation process into two stages, namely profitability and marketability. Mobile payment is then considered as the core factor in the second stage. Our paper discovers network DEA model can effectively enhance the analysis of banking industry’s efficiency, and mobile payment has a notable impact on Taiwan banking industry. Regarding the profitability stage, there is only one efficient bank in 2019 and 2022, respectively. These banks also perform better in terms of “mobile payment production”. In the marketability stage, there is also only one bank in 2021 and one bank in 2022, that can reach to unique efficiency score. This indicates many banks attempt to increase earnings per share through investing in mobile payment services. However, the achievement still needs more wait. This leads to the fact that no bank can reach the ultimate overall efficiency. Within our sample, we also find that regarding promoting mobile payment services, Private Banks outperform Government Banks.

The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

2050 building stock might be buildings that already exist today. A large percentage of these buildings fail today’s energy performance standards. Highly inefficient buildings delay progress toward a zero-carbon-building goal (SDGs 7 and 13) and can lead to investments in renewable energy infrastructure. The study aims to investigate how bioclimatic design strategies enhance energy efficiency in selected orthopaedic hospitals in Nigeria. The study objective includes Identifying the bioclimatic design strategies that improve energy efficiency in orthopaedic hospitals, assessing the energy efficiency requirements in an orthopaedic hospital in Nigeria and analysing the effects of bioclimatic design strategies in enhancing energy efficiency in an orthopaedic hospital in Nigeria. The study engaged a mixed (qualitative and quantitative) research method. The investigators used case study research as a research design and a deductive approach as the research paradigm. The research employed a questionnaire survey for quantitative data while the in-depth Interview (IDI) guide and observation schedule for qualitative data. The findings present a relationship between bioclimatic design strategies and energy conservation practices in an orthopaedic hospital building. Therefore, implementing bioclimatic design strategies might enhance energy efficiency in hospital buildings. The result of the study revealed that bioclimatic hospital designs may cost the same amount to build but can save a great deal on energy costs. Despite the challenges, healthcare designers and owners are finding new ways to integrate bioclimatic design strategies into new healthcare construction to accelerate patient and planet healing.

The purpose of the study is to create proposals and recommendations to improve the system evaluating the quality of governance and efficient use of budget funds in order to improve public welfare and sustainable development. The research methodology included application of statistical methods to review scientific articles, legislative acts and other documents, study models for evaluating the quality of governance and efficient use of budget funds. Mathematical modeling and forecasting methods were also used to assess aspects of governance and predict the results when changes are made, including building a trend model and determining the forecast values of accrued taxes and mandatory payments for 2024–2026. The conclusions highlight there is a positive correlation between the accrued taxes and mandatory payments to the budget of the Republic of Kazakhstan, and an economic growth and changes in tax legislation. The key factors influencing the quality of governance and efficient use of budget funds were identified. Recommendations were developed to improve the quality assessment system and governance of budget funds in order to increase efficiency and responsibility in financial management. The results of the study can be used by public administration bodies and financial institutions to optimize the governance of budget funds.