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.

In the current competitive global marketplace, innovation is key for high-tech firms to thrive. Open innovation offers a promising approach, but its effectiveness remains unclear. Therefore, this research explored the connection between open innovation, knowledge management capability, and innovation performance within high-tech firms. We used a mediation approach to highlight the central role of knowledge management capability in the relationship between open innovation and innovation performance. We used a survey questionnaire approach to collect data from the 462 employees of high-tech firms on open innovation, knowledge management capability, and innovation performance using a convenient sampling technique. We used partial least square structural equations modeling through PLS-SEM statistics. Results indicated that open innovation has a direct, positive and significant connection with innovation performance. Similarly, the current research serves as a pioneering exploration into mediation analysis, highlighting the mediating role of knowledge management capability that influences the relationship between open innovation and innovation performance. Empirical studies offer valuable insights for leaders of high-tech firms, guiding them to identify effective knowledge management practices and determine the ideal extent of open innovation to boost innovation performance. The current study reveals novel insights into the benefits of knowledge management capability in enhancing open innovation efforts within firms. This research provides valuable implications and future research directions.

Transportation projects are crucial for the overall success of major urban, metropolitan, regional, and national development according to their capacity by bringing significant changes in socio-economic and territorial aspects. In this context, sustaining and developing economic and social activities depend on having sufficient Water Resources Management. This research helps to manage transport project planning and construction phases to analyze the surface water flow, high-level streams, and wetland sites for the development of transportation infrastructure planning, implementation, maintenance, monitoring, and long-term evaluations to better face the challenges and solutions associated with effective management and enhancement to deal with Low, Medium, High levels of impact. A case study was carried out using the Arc Hydro extension within ArcGIS for processing and presenting the spatially referenced Stream Model. Geographical information systems have the potential to improve water resource planning and management. The study framework would be useful for solving water resource problems by enabling decision makers to collect qualitative data more effectively and gather it into the water management process through a systematic framework.

Conflicts are inevitable in any human community, despite the fact that they are never desirable. One of the characteristics of the contemporary world is conflict. Different parties participate in disputes (individuals, organizations, and states). When disputes arise, interventionist methods are put into action. Conflicts arise in a variety of ways, such as disagreement, rage, quarrelling, hatred, destruction, killing, or war, because human requirements are diverse. Conflict takes many different shapes, and so do interventions. Individuals, groups (both local and foreign), and governments can all intervene in a conflict. The media and its functions are up for debate among those who mediate disputes. Can the media be seen as intervening in a dispute, or are they merely performing their mandated duties? The diversity of opinions is what drives conversations in peace journalism. In addition, peace journalism promotes media engagement and intervention in conflict situations in order to lessen and end conflict. Media intervention, according to some critics, is not objective journalism because those in charge of educational information management and journalists are not expected to make decisions about the news; rather, they should just tell it as they see it. Therefore, the purpose of this article is to examine the idea of conflict, the stages of conflict development, interventions in conflicts, and the contentious position of the media in conflicts from an educational information management perspective. Hence, this paper will contribute to the role of educational information management via social media and other new media platforms, which have occasionally been used to hold governments responsible, unite people in protest of violence, plan relief operations, empower people, dissipate tensions via knowledge sharing, and create understanding across boundaries.

Paraffin wax is the most common phase change material (PCM) that has been broadly studied, leading to a reliable optimal for thermal energy storage in solar energy applications. The main advantages of paraffin are its high latent heat of fusion and low melting point that appropriate solar thermal energy application. In addition to its accessibility, ease of use, and ability to be stored at room temperature for extended periods of time, Nevertheless, improving its low thermal conductivity is still a big, noticeable challenge in recently published work. In this work, the effect of adding nano-Cu₂O, nano-Al₂O₃ and hybrid nano-Cu₂O-Al₂O₃ (1:1) at different mass concentrations (1, 3, and 5 wt%) on the thermal characteristics of paraffin wax is investigated. The measured results showed that the peak values of thermal conductivity and diffusivity are achieved at a wight concentration of 3% when nano-Cu₂O and nano-Al₂O₃ are added to paraffin wax with significant superiority for nano-Cu₂O. While both of those thermal properties are negatively affected by increasing the concentration beyond this value. The results also showed the excellence of the proposed hybrid nanoparticles compared to nano-Cu₂O and nano-Al₂O₃ as they achieve the highest values of thermal conductivity and diffusivity at a weight concentration of 5.0 wt%.

The present study demonstrates the fabrication of heterogeneous ternary composite photocatalysts consisting of TiO₂, kaolinite, and cement (TKCe),which is essential to overcome the practical barriers that are inherent to currently available photocatalysts. TKCe is prepared via a cost-effective method, which involves mechanical compression and thermal activation as major fabrication steps. The clay-cement ratio primarily determines TKCe mechanical strength and photocatalytic efficiency, where TKCe with the optimum clay-cement ratio, which is 1:1, results in a uniform matrix with fewer surface defects. The composites that have a clay-cement ratio below or above the optimum ratio account for comparatively low mechanical strength and photocatalytic activity due to inhomogeneous surfaces with more defects, including particle agglomeration and cracks. The TKCe mechanical strength comes mainly from clay-TiO₂ interactions and TiO₂-cement interactions. TiO₂-cement interactions result in CaTiO₃ formation, which significantly increases matrix interactions; however, the maximum composite performance is observed at the optimum titanate level; anything above or below this level deteriorates composite performance. Over 90% degradation rates are characteristic of all TKCe, which follow pseudo-first-order kinetics in methylene blue decontamination. The highest rate constant is observed with TKCe 1-1, which is 1.57 h⁻¹ and is the highest among all the binary composite photocatalysts that were fabricated previously. The TKCe 1-1 accounts for the highest mechanical strength, which is 6.97 MPa, while the lowest is observed with TKCe 3-1, indicating that the clay-cement ratio has a direct relation to composite strength. TKCe is a potential photocatalyst that can be obtained in variable sizes and shapes, complying with real industrial wastewater treatment requirements.