This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

The purpose of this study is to analyze issues related to the use of green technology and to provide a theoretical basis for how the application of green technology in agriculture can reduce inequality. Additionally, the study aims to explore policy alternatives based on the analysis of inequality reduction issues through farmer surveys. For this purpose, this study used survey data to analyze farmers’ perceptions, acceptance status, willingness to accept green technology, and perceptions of inequality. The quantitative analysis was performed to analyze the relationship between the acceptance of green technology and perceptions of inequality. The results confirmed that access to information, perception of climate change, and awareness of the need to reduce greenhouse gas emissions are major factors. In particular, the higher the satisfaction with policies regarding the introduction of green technology, the lower the perception of inequality. Specifically, the acceptance of green technology showed a significant positive correlation with access to information, perception of climate change, and awareness of the need to reduce greenhouse gas emissions, while perceptions of inequality showed a significant negative correlation with policy satisfaction. In conclusion, green technology in agriculture is vital for reducing climate change damage and inequality. However, targeted policy support for small-scale farmers is essential for successful adoption. This study provides policy implications related to the application of green technology in the agricultural sector, which can promote sustainable agricultural development.

This study aims to explain the design of policy strengthening in forest and land fire disaster mitigation governance, through the integration of ecotourism development in Siak Regency. Based on the research topic, this study employs a qualitative approach to describe governance conditions and the design of policy strengthening in ecotourism-based disaster mitigation governance. Data analysis is performed using Nvivo 12 Plus software. The results of this study indicate that forest and land fire disaster mitigation governance based on ecotourism development still has shortcomings that need to be addressed in the principles of conservation, economy, and community involvement. Then, the design of a policy to strengthen ecotourism-based disaster mitigation governance includes three crucial policy recommendations, namely: the need for special regulations related to forest and land fire disaster mitigation prevention based on the integration of ecotourism principle development, the need for a balance of roles between actors in determining and implementing ecotourism-based disaster mitigation policies, and the need for effective and efficient implementation of ecotourism-based disaster mitigation policies through increasing the involvement of strategic actors. Substantially, the handling of forest and land fire disasters in Siak Regency can be combined with ecotourism activities, especially in tourist village areas, by developing policies to strengthen the utilization of village-owned disaster mitigation facilities such as reservoirs, lakes, or ponds that are converted into water supplies during the dry season for forest and land fire disaster prevention activities and local economy-based tourist destinations. Our findings are a strategic effort to raise awareness among actors and highlight the need for policy-strengthening design in ecotourism-based disaster mitigation. These findings can also contribute to the literature that will be useful for all stakeholders in developing future long-term disaster mitigation governance policies. This study relies heavily on information from key informants, who represent only the perspectives and expertise of the stakeholders encountered. However, it still refers to important elements based on the informants’ knowledge capabilities in the disaster and tourism sectors. Therefore, we propose to conduct future studies on a comprehensive analysis of sustainable ecotourism-based disaster mitigation governance to promote and accelerate the idea of disaster and tourism in the future.

This paper analyzes the characteristics and influence mechanisms of financial support for China’s strategic emerging industries. Using a sample of 356 listed companies across nine major industries, we conduct an in-depth analysis of the efficiency of financial support and its influencing factors. In addition, this paper analyzes the influence mechanism of financial support for strategic emerging industries based on the relevant theory of financial support for industry development. It clarifies the internal and external influencing factors. Based on the theoretical analysis, a two-stage empirical investigation was conducted: The data of 356 listed companies in strategic emerging industries from 2010 to 2022 were selected as a sample, and the data envelopment analysis (DEA) method was applied to measure efficiency. The influencing factors were then analyzed using a Tobit regression and an intermediate effects test.

This study aims to explore the evolution of the human resources field in Western academia during the 1970s and 1980s, focusing on the trends in research topics across different decades. The analysis utilizes citation co-citation analysis, multivariate statistical analysis, and social network analysis. The research data were drawn from the Web of Science (WoS) database, comprising 1278 documents. By distinguishing between different time periods, the study identifies shifts in the field across two distinct time frames, visualized through multidimensional scaling maps. The results indicate that the 1970s were dominated by seven major research streams, while the 1980s introduced eight research streams, with “human resources” emerging for the first time as a prominent research frontier. The volume of literature, co-citation frequency, and citation counts all increased over time, reflecting the growing vibrancy and expanding scope of research in the field. Although citation co-citation analysis provides objective quantitative insights, issues such as the purpose of citations, the extent to which cited documents influence citing documents, and the varying layers of citation impact may introduce potential errors in the co-citation analysis results.

The objective of this study was to evaluate the growth of four lettuce cultivars in Southern Piauí to recommend the best ones for the region. The experiment was conducted in a greenhouse with randomized blocks, with evaluation in subdivided time plots, evaluated in six seasons (20, 24, 28, 32, 36, 40 days after sowing—DAS) and with treatments corresponding to four cultivars (Americana Rafaela^®, Grand Rapids TBR^®, Crespa Repolhuda^® and Repolhuda Todo ano^®) with five repetitions. Leaf area, number of leaves, collar diameter, aboveground fresh mass, aboveground dry mass, root dry mass and total and the physiological indices of growth analysis were evaluated. The lettuce cultivars interfered significantly in the studied parameters, being that Americana Rafaela^® and Repolhuda todo ano^®, in the conditions that they were submitted, presented better performances and bigger morphophysiological indexes, cultivated in pot. The cultivars Americana Rafaela^® and Repolhuda todo ano^® can be produced under the conditions of the south of Piauí.