In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.

Continuous usage is crucial for ensuring the longevity of technological advancements. The success of e-government is contingent upon its ongoing use, rather than its initial acceptance. Nevertheless, there has been a dearth of scholarly research on the ongoing use of e-government services. The objective of this study was to identify the primary factors that influences the continued use of e-government services in Indonesia. The research model was created by integrating both Expectation Confirmation Model and Technology Acceptance Model, two theories that are frequently employed in the adoption of technology. The data was obtained by administering an online survey to 217 Indonesian citizens who had previously utilized the Online Citizen Aspiration and Complaints Service (LAPOR) e-Government services. The results indicate that perceived ease of use had a substantial impact on citizen satisfaction and perceived usefulness. In contrast to previous research conducted in the context of e-Government, it was found that perceived usefulness did not have a significant correlation with the intention to continue using the system. The most significant predictor of continued intention to use was citizen satisfaction. Surprisingly, satisfaction was more significantly influenced by perceived ease of use than perceived usefulness. The implications of these findings are elaborated upon.

This study aims to explore the perceptions of the Scholarship of Teaching and Learning (SoTL) of primary and secondary school teachers in C City, China, as well as the challenges they face in developing these abilities. Through narrative inquiry involving five current teachers, the research collected their personal experiences in the development of teaching and academic abilities, with data gathered through semi-structured interviews. The findings reveal that teachers are primarily driven by external forces, professional identity, personal growth, and the need to improve teaching quality in their efforts to enhance teaching and academic abilities. However, they also encounter challenges such as teaching pressures, time management difficulties, insufficient school support, and declining energy. To overcome these obstacles, teachers have adopted strategies such as time management, task allocation, and cognitive enhancement. The study concludes by recommending that through the combined efforts of teachers, schools, and society, a strong professional belief system should be established, and a supportive environment should be created to collaboratively promote the development of teaching and academic abilities among primary and secondary school teachers, thereby fostering their professional growth.

This study aimed to examine the impact of working conditions and sociopsychological factors on job satisfaction among office workers. Using data from the 2017–2018 Working Conditions Survey, exploring how workplace conditions and sociopsychological elements could impact job satisfaction. This study examined data from 9801 workers to explore the effects of working conditions and psychosocial environments on job enthusiasm, which subsequently impacts job satisfaction. Analyzing 1416 office workers, it found that fewer working hours, better work-life balance, improved work conditions, and lower depression levels enhance job enthusiasm, significantly affecting job satisfaction. The work environment had the most substantial impact, encompassing relationships with colleagues, task completion time, and confidence. Work-life imbalance and depression were also significant, with work-life balance being crucial for modern society, especially the younger generation. Poor working conditions and unstable psychosocial environments negatively affect job enthusiasm and satisfaction, with findings supporting previous research on job stress and turnover intentions in various industries. This study highlights the need for organizational policies that support these aspects to improve overall employee well-being and productivity.

In order to explore how hygiene factors and motivational factors indirectly affect job satisfaction through teacher self-efficacy. Based on the two factor theory and Teacher Job Satisfaction Survey (TJS), this study analyzes how hygiene factors and motivational factors indirectly affect job satisfaction through teacher self-efficacy. The study collects valid questionnaires from 120 teachers and conducts mediation analysis using structural equation modeling. From the results, teacher self-efficacy had obvious mediating effects between hygiene factors and job satisfaction (β > 0.6, P < 0.001), as well as between motivational factors and job satisfaction (β > 0.6, P < 0.001). This discovery not only provides new perspectives and strategies for improving teacher job satisfaction, but also emphasizes the importance of enhancing teacher self-efficacy in improving job satisfaction. In addition, the study provides strong empirical evidence for education management departments and school leaders to formulate more effective teacher development policies and management measures, which has positive theoretical and practical significance for improving education quality and promoting education reform.

The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.