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.

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 objectives achieved in the Paris Agreement to reduce greenhouse gas emissions and reduce dependence on fossil fuels have caused, in recent years, a growing importance on sustainability in companies in order to reduce Environmental, social and economic impacts. This study is focused on understanding how the variation in West Texas Intermediate crude oil prices affects the Dow Jones Sustainability Index, and therefore the companies included in it, and vice versa. The research aims to examine the statistical properties of both indices, using fractional integration methods, the fractional cointegration vector autoregressive (FCVAR) approach and the continuous wavelet transform (CWT) technique. The results warn of a change in trend, with the application of extraordinary measures being necessary to return to the original trend, while the analysis of cointegration and wavelet analysis measures reflect that an increase in those adopted based on sustainability by the different companies that make up the index imply a drop in the price of crude oil.

This study delves into the dynamic landscape of pension funds in Colombia, examining both its current research status and practical implications. Understanding the state of pension systems is crucial for individuals' financial security and a country's overall economic stability, especially given factors such as an aging population and evolving socio-economic dynamics. By comprehensively analyzing scholarly publications on Colombian pension funds using the Scopus database, this research sheds light on key trends and contributors shaping policy formulation and financial planning. The analysis covers a period from 1987 to 2023, identifying 71 relevant articles through keyword searches and filters. Various metrics, including publication trends, citations, international collaboration, and authorship dynamics, were quantitatively assessed. The results reveal an annual growth rate of 5.37%, with research articles comprising 81.69%, review articles 7.04%, and other formats like books, book chapters, and conference papers making up 11.27% of the total documents. Notably, countries such as the UK, the USA, Spain, and Colombia emerge as key contributors to the literature. Among authors, Mesa-Lago, L., stands out as a significant figure, with one of the earliest publications on the topic. The findings underscore the growing importance of pension funds in Colombia, particularly in the context of fund performance research amid financial crises. The prevalence of international collaboration suggests a global interest in understanding and contributing to the development of Colombian pension systems. Furthermore, the study identifies research gaps, particularly in areas concerning the socio-economic impact of pension policies, providing a roadmap for future investigations. Policymakers, financial practitioners, and researchers can leverage these insights to inform strategic decision-making and address critical challenges in optimizing pension fund management in Colombia.

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.

This research aims to solve the research problems regarding the most important value of an object in the form of the wedangan phenomenon. This research objectives to expose the superiority of the communities’ food consumption tradition in the form of wedangan. This research belongs to a qualitative study and uses ethnomethodology as an initial approach. It is because the initial data findings are in the form of an indexical conversation that explicitly refers to the concept of wedangan. The concept refers to wedangan in real life, which is in the form of eating and drinking activities while chatting. The research findings are: 1) the most profound structure of wedangan’s tradition is food provision and food eating; 2) wedangan accommodates three forms (food stall, street food, and restaurant); 3) wedangan also accommodates three food values (delightful, useful, and meritorious); and 4) there is an egalitarian consumption pattern in wedangan, people regardless their social class visiting the same place, eat the same food, being simple and be ordinary (or usually we call it as food marriage). Wedangan is a social activity with advantages from a social, economic, and political perspective. Therefore, this phenomenon requires more serious attention from the government.

This paper aims to explore the relationship between corporate overinvestment and management incentives, focusing particularly on the influence of different ownership structures. Utilizing agency theory and ownership structure theory, this study constructs a theoretical framework and posits hypotheses on how management incentives might influence corporate overinvestment behaviors under different ownership structures. Listed companies from 2010 to 2020 were selected as the research sample, and the hypotheses were empirically tested using descriptive statistics, correlation analysis, and regression analysis. The findings suggest that a relatively concentrated ownership structure may encourage management to adopt more cautious investment strategies, thus reducing overinvestment behaviors; while under a dispersed ownership structure, the relationship between management incentives and overinvestment is more complex. This study provides new evidence on how management incentive mechanisms influence corporate decision-making in different ownership environments, offering significant theoretical and practical implications for improving internal control and incentive mechanisms.