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.

Perceptions of women’s roles and leadership in urban governance vary from country to country and culture to culture. While women are represented and participate fully in political decision-making in some countries, in Togo women’s participation in local governance is still limited. The aim of this research is to analyse perceptions of women’s leadership in urban governance in the communes of greater Lomé. Specifically, the study of the influence of general perceptions of the role of women on the development of their leadership in the urban governance of greater Lomé (i) and the implications of these perceptions on the participation of women in the urban governance of greater Lomé (ii). Semi-structured interviews were conducted in all the town halls of the thirteen greater Lomé autonomous district communes with 222 women and 162 men, i.e., a total of 384 people. The corpus created from the interviews, which were transcribed in their entirety, was analyzed using the theory of social dominance developed by Sidanius and Pratto to explain power relations and inequalities between social groups. The results show that perceptions of women’s participation in urban governance vary and are generally associated with several significant implications. The general perception is that women are not as competent or legitimate as men in political and administrative leadership roles. However, there is a growing recognition of the value of gender diversity in urban governance, with a growing awareness of the importance of including women in decision-making processes. From the point of view of the significant implications of perceptions, positive perceptions favor increased representation of women, innovation, and creativity, strengthening legitimacy, reducing inequalities, and presenting women as positive role models in urban governance.

This quasi-experimental study examined the effect of a mechanics course delivered through a Learning Management System (LMS) on the creativity of prospective physics teachers at a teacher training college in Mataram, Indonesia. The study was conducted in the post-pandemic era. Using a pretest-posttest one-group design, the researchers evaluated changes in creativity across three domains: figural, numeric, and verbal. The results showed significant improvements in overall creativity, with the most critical gains observed in the figural domain. Further analysis revealed that fluency was the creative indicator with the most enhancement. In contrast, other indicators displayed varying degrees of improvement. These findings highlight the potential of LMS-based instruction in fostering creativity among future physics educators, particularly in the figural, numeric, and verbal domains. This study adds to the growing body of evidence supporting technology integration into teacher education, especially during times of crisis. Future research should explore more targeted instructional strategies within LMS environments and utilize comprehensive creativity assessment methods further to enhance creative learning experiences for prospective physics teachers.

Climate change is a pressing global challenge that requires immediate action. To address this issue effectively, it is essential to engage and empower the younger generation who will shape the future. This abstract presents the experience of Mohamed Bin Zayed University for Humanities (MBZUH) in UAE in promoting climate action through youth empowerment and environmental education.MBZUH has recognized the significance of incorporating environmental education into its curriculum to foster a generation of environmentally conscious individuals. Through a multidimensional approach, the university has developed innovative strategies to empower students, enabling them to become active participants in addressing climate change. These strategies encompass both formal and informal education, leveraging various platforms and partnerships to create a comprehensive learning environment.This study delves into the initiatives undertaken by MBZUH to empower youth in climate action. It explores the incorporation of environmental education across disciplines, integrating sustainability principles into existing courses, and offering specialized programs focused on environmental science and climate studies. Additionally, it highlights the university's efforts in promoting hands-on learning experiences, such as field trips, research projects, and community engagement, to deepen students' understanding of climate issues and inspire practical action.Furthermore, the study examines the role of MBZUH's collaboration with local and international organizations, governmental bodies, and the wider community in fostering youth empowerment and climate action. It showcases successful partnerships that have resulted in impactful initiatives, including awareness campaigns, capacity-building workshops, and youth-led environmental projects.By sharing the experience of MBZUH, this study aims to provide valuable insights and best practices for promoting climate action through youth empowerment and environmental education. It underscores the importance of empowering the next generation with the knowledge, skills, and motivation to become effective agents of change in addressing climate challenges.

In recent years, the construction of Jiafeng (家风)has become an important research topic in the field of street-level governance. A systematic literature review method is used to review 504 journal articles sourced from China National Knowledge Infrastructure (CNKI). The research overview is presented from the perspectives of overall research characteristics, highly cited literature, theoretical foundations, and research methods. The research systematically elaborates on the results of literature analysis from the perspective of the connotation and extension of Jiafeng, the practical mechanisms and related suggestions for Jiafeng construction. The research has found that the practical mechanisms of Jiafeng construction includes institutional support mechanism, theoretical consolidation mechanism, collaborative mechanism, social education mechanism, application innovation mechanism, and efficiency evaluation mechanism. On the basis of constructing a framework for the study of Jiafeng, this article provides prospects for future research: consolidating the theoretical foundation of Jiafeng construction, defining the connotation and extension of Jiafeng, refining the practical mechanism of Jiafeng construction, enriching the research methods of Jiafeng and measuring tools for governance effectiveness.

Exploring the development path of badminton with Chinese characteristics is a key area in advancing the reform of China’s sports system and a crucial theoretical support for transitioning from a sports power to a sports powerhouse. This article reviews the overall situation of the development of badminton in China since the founding of the People’s Republic of China, and based on this, puts forward the basic connotations and directions of the development path of badminton with Chinese characteristics. It discusses the opportunities and challenges faced in aspects such as badminton management system and mechanism, accelerated optimization and upgrading of sports industry and brands, substantial breakthroughs in competitive level, cultivation of reserve talents, and diversified development of sports culture. It explores the future direction of the development path of badminton with Chinese characteristics from five aspects: system, management, talent, industry, and culture.

This article focuses on studying how transportation connectivity affects Vietnam’s trade with Association of Southeast Asian Nations (ASEAN) countries. By using a gravity model, the article applies fixed effects (FE) and random effects (RE) to analyze panel data on trade, GDP, tariffs, border effects, and indicators. The number represents Vietnam’s transport connectivity with ASEAN countries from 2004 to 2021. Research results show that transport connectivity hurts Vietnam’s trade with other countries. ASEAN. The article proposes solutions for the Government and Vietnamese export enterprises to promote intra-ASEAN trade in the direction of increasing the added value of Vietnam’s imported and exported goods within ASEAN countries and balancing between Developing intra-ASEAN and foreign trade.

In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze the problems and prospects of methodological features of accounting and audit of import operations, as well as to develop recommendations for their improvement. The study examined the main methodological approaches, existing problems and challenges, and proposed solutions aimed at increasing the efficiency and reliability of accounting and auditing in a global economy. The improvement of methodological approaches to the accounting and auditing of import operations will improve the accuracy and reliability of financial reporting, reduce the risks of non-compliance with regulatory requirements, as well as improve management decision-making and the overall financial stability of companies. The development and implementation of effective accounting and auditing methods that comply with international standards and best practices will minimize financial risks and increase the competitiveness of enterprises in the global market. A study of the problems and prospects of methodological features of accounting and auditing of import operations has revealed a number of key issues that require attention and solutions. The main challenges are the complexity and diversity of regulatory requirements, currency fluctuations, the diversity of imported goods and services, difficulties in assessing and recognizing imported goods, and the lack of qualified specialists.