Introduction: In Central Europe, in Hungary, the state guarantees access to health care and basic health services partly through the Semmelweis Plan adopted in 2011. The primary objectives of the Semmelweis Plan include the optimisation and transformation of the health care system, starting with the integration of hospitals and the state control of previously municipally owned hospitals. The transformation of the health care system can have an impact on health services and thus on meeting the needs of the population. In addition to reducing health inequalities and costs, the relevant benefits include improving patients’ chances of recovery and increasing patient safety. The speciality under study is decubitus care. Our hypothesis is that integration will improve the chances of recovery for decubitus patients through access to smart dressings to promote patient safety. Objective: to investigate and demonstrate the effectiveness of integration in improving the chances of recovery for decubitus ulcer patients. Material and methods: The research compared two time periods in the municipality of Kalocsa, Bács-Kiskun County, Southern Hungary. We collected the number of decubitus patients arriving and leaving the hospital from the nursing records and compared the pre-integration period when decubitus patients were provided with conventional dressings (01.01.2006–2012.12.31) and the post-integration period, which entailed the introduction of smart dressings in decubitus care (01.01.2013–2012.12.31). The target population of the study was men and women aged 0–99 years who had developed some degree of decubitus. The sample size of the study was 4456. Independent samples t-test, Chow test and linear trend statistics were used to evaluate the results. Based on the empirical evidence, a SWOT analysis was conducted to further examine the effectiveness of integration. Results: The independent samples t-test model used was significant (for Phase I: t (166) = −16.872, p < 0.001; for Phase II: t (166) = −19.928, p < 0.001; for Phase III: t (166) = −19.928, p < 0.001; for Phase III: t (166) = −16.872, p < 0.001). For stage III: t (166) = −10.078, p < 0.001; for stage IV: t (166) = −10.078, p < 0.001; for stage III: t (166) = −10.078, p < 0.001). for stage III: t (166) = −14.066, p < 0.001). For the Chow test, the p-values were highly significant, indicating a structural break. Although the explanatory power of the regression models was variable (R-squared values ranged from 0.007 to 0.617), they generally supported the change in patient dynamics after integration. Both statistical analyses and SWOT analysis supported our hypothesis and showed that integration through access to smart dressings improves patients’ chances of recovery. Conclusions: Although only one segment of the evidence on the effectiveness of hospital integration was examined in this study, integration in the study area had a positive impact on the effective care of patients with decubitus ulcers, reduced inequalities in care and supported patient safety. In the context of the results obtained, these trends may reflect different systemic changes in patient management strategies in addition to efficient allocation of resources and quality of care.

This study explores the advancement of ethical practices and environmental sustainability in Thai banking through an in-depth case analysis of Siam Commercial Bank (SCB), the country’s first indigenous bank founded in 1907. SCB has significantly influenced ethical banking practices and sustainability initiatives. The research provides a unique comparative analysis of SCB’s ethical frameworks and sustainability policies, assessing their impact on key stakeholders, including customers, employees, the community, and the environment. Employing a qualitative case study methodology, this study utilizes secondary data from SCB’s reports and CSR documents, analyzed through thematic analysis and descriptive statistics. The findings reveal SCB’s substantial progress in aligning ethical considerations with environmental sustainability, contributing new insights into ethical decision-making processes and the balance between profit and responsibility. Recommendations are provided to enhance ethical and sustainable practices in banking, adding to the discourse on corporate responsibility, environmental stewardship, and sustainable development.

This study evaluates the sustainability and ethical practices of Kerry Logistics Network Limited (KLN), a prominent logistics service provider headquartered in Hong Kong. Using normative ethical theories, stakeholder analysis, and the Circle of Sustainability framework, this research examines KLN’s alignment with global sustainability standards, particularly the United Nations Sustainable Development Goals (SDGs). The findings reveal that KLN has achieved significant milestones in environmental management, such as reducing greenhouse gas emissions by 11% from 2021 to 2022 through the deployment of electric trucks and incorporating renewable energy in warehouse operations. KLN has also enhanced social responsibility and governance practices by implementing fair labor policies and establishing a rigorous code of conduct, ensuring compliance with ethical guidelines across its supply chain. However, the study identifies areas for improvement, including biodiversity actions, battery recycling processes, and transparency in stakeholder engagement. Emphasizing the importance of third-party validation, this paper underscores KLN’s leadership in the logistics industry and provides insights for other companies aiming to improve sustainability performance through comprehensive, verifiable practices.

The issue of urban land management in the world in general and in Africa in particular has been exacerbated by the liberalization of land practices and the commodification of land, which has led to an increase in corrupt practices within land institutions in all cities. A mixed methodology was employed, combining a comparative case study of secondary towns with a quantitative survey of 559 landowners in the towns of Bohicon and Sokodé. In-depth interviews were conducted with 31 informants, who were surveyed on the land acquisition process, the individual determinants influencing corrupt practices, and the institutions most involved in these practices. The findings revealed that the acquisition of a formal title conferring property rights in both cities necessitates the completion of several steps. Corrupt practices are present at almost every stage of the transaction. The application of logistic regression models to the independent variables indicates that age and profession are highly significant in the sociodemographic characteristics of those most susceptible to engaging in these practices. Formal land administration institutions are the most involved in these types of everyday corruption. These practices are ultimately linked to people’s life paths and cannot therefore be combated without psychosociological education and the promotion of ethical behavior among all stakeholders, particularly among those who demand services.

The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.

Throughout the course of a project cycle, the many phases of project management—including planning, execution, control and monitoring, and ending—are integrated and executed. In modern firms, project management has become the dominant tool for managing change. Best practices have emerged due to global project management practices and company evolution. The primary goal was to investigate how project management approaches affected project performance of the Saudi Arabia Small and Medium Sized Enterprises (SMEs). This study investigated the impact of various project management practices including risk management, communication, leadership, and stakeholder management, on project performance in manufacturing SMEs in Riyadh, Saudi Arabia. A quantitative research methodology was employed, with data collected from 250 employees (i.e., supply chain, finance and R&D managers/supervisors) across 8 SMEs. The results revealed that risk management, leadership practices, and stakeholder management significantly contribute to project performance. Surprisingly, no significant relationship was found between communication practices and project performance. The findings of this study emphasize the importance of effective risk management, strong leadership, and efficient stakeholder management in achieving successful project outcomes. Finance managers and R&D managers in Saudi manufacturing SMEs should lead and engage stakeholders to improve project performance. Supply chain managers must manage risk and maintain stakeholder relationships to avoid disruptions. Communication improvements, despite their small impact, are essential for departmental coordination. Global project management strategies tailored to local culture and business will improve project success.