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Statistical Accounting and Classification of Water Resources

Article

Statistical Accounting and Classification of Water Resources

O. M. Motuzka · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853

The article examines the role of statistical accounting and classification of water resources in ensuring sustainable development, environmental balance, and economic security. Water is not only a fundamental component o...

LCC TENDOlN0YXRpc3RpY3M~Idioma English

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A Statistical Study of Water Resource Accounting in Ukraine in the Conditions of Martial Law

Article

A Statistical Study of Water Resource Accounting in Ukraine in the Conditions of Martial Law

O. M. Motuzka · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853

The article contains results of a statistical study of water resource accounting in Ukraine in the conditions of martial law. The regulatory framework of water use is shown: constitutional principles and provisions of th...

LCC TENDOlN0YXRpc3RpY3M~Idioma English

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How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation

Article

How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation

Radek Zdeněk et al · Faculty of Economics University of Rijeka · 2024 · ISSN 1331-8004

Our paper focuses on investment subsidies and the impact of accounting methods on financial ratios. Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards...

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Impact of Financial Technology (FinTech) on Accounting Efficiency and Supply Chain Performance in Nigeria’s Logistics Sector

Article

Impact of Financial Technology (FinTech) on Accounting Efficiency and Supply Chain Performance in Nigeria’s Logistics Sector

Akanbi Taibat Adenike et al · V. N. Karazin Kharkiv National University · 2025 · ISSN 2310-9513

This research examines how Financial Technology (FinTech) and accounting efficiency affect the performance of the supply chain in the Nigerian logistics industry. Using annual time-series data between 2000 and 2024, the ...

LCC LCC:International relationsIdioma English

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NEXUS BETWEEN FIRM ATTRIBUTES, ACCOUNTING REGULATIONS AND FINANCIAL REPORTING QUALITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Article

NEXUS BETWEEN FIRM ATTRIBUTES, ACCOUNTING REGULATIONS AND FINANCIAL REPORTING QUALITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Adesoji OKE et al · Department of Accounting and Finance, Federal University Gusau · 2025 · ISSN 2756-665X

This study investigates firm attributes, accounting regulations and financial reporting quality of non-financial firms in Nigeria. The study adopted an ex-post facto research design; with population of thirty-three (33) ...

LCC TENDOkZpbmFuY2U~Idioma English

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Plant-level carbon accounting of China's pulp and paper industry via multimodal fusion

Article

Plant-level carbon accounting of China's pulp and paper industry via multimodal fusion

Song Hu et al · Elsevier · 2026 · ISSN 2666-4984

Plant-scale industrial carbon accounting is critical for developing targeted emission-reduction policies. However, most assessments of carbon-intensive sectors rely on aggregate statistics, which obscure significant hete...

LCC TENDOkVudmlyb25tZW50YWwgc2NpZW5jZXM~; TENDOkVudmlyb25tZW50YWwgdGVjaG5vbG9neS4gU2FuaXRhcnkgZW5naW5lZXJpbmc~Idioma English

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Validação do teste Need For Cognition: um estudo em contabilidade comportamental Validación de la prueba need for cognition: un estudio en contabilidad comportamental Validation of the test need for cognition: a study in behavioral accounting

Article

Raimundo Nonato Lima Filho et al · Conselho Federal de Psicologia · 2013 · ISSN 1414-9893

Este estudo teve como objetivo validar a escala Need For Cognition (NFC) em estudos em Contabilidade comportamental. Ademais, buscou-se medir possíveis correlações entre o nível de necessidade de cognição e a exist...

LCC TENDOlBzeWNob2xvZ3k~Idioma English

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Antecedents of prospective accountants’ behaviour towards corruption: ethics education and ethical perception as evidence in Ghana

Article

Antecedents of prospective accountants’ behaviour towards corruption: ethics education and ethical perception as evidence in Ghana

Charles Omane-Adjekum · Taylor & Francis Group · 2026 · ISSN 2331-1975

Drawing from Kolberg’s Theory of Moral Development, the study investigated the effect of ethics education (EE) and ethical perception (EP) on prospective accountants’ behaviour towards corruption (BTC). The study emp...

LCC LCC:Business; TENDOk1hbmFnZW1lbnQuIEluZHVzdHJpYWwgbWFuYWdlbWVudA~~Idioma English

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Identification, measurement and recording of environmental costs: The case of companies in Serbia

Article

Identification, measurement and recording of environmental costs: The case of companies in Serbia

Dejan Jovanović et al · University of Kragujevac · 2026 · ISSN 1450-863X

LCC LCC:Business; TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma English

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Impact of the transition on the total factor productivity in Croatia

Article

Impact of the transition on the total factor productivity in Croatia

Irena Raguž Krištić et al · Faculty of Economics University of Rijeka · 2016 · ISSN 1331-8004

The goal of this paper is to determine the impact of transition on the total factor productivity (TFP) in Croatia. Hypothesis of our paper is that transition had a positive impact on the growth rate of TFP and its shar...

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Relationships Between the Beneish M-Score and Bankruptcy Models: Insights from Financial Models in Czech Manufacturing Firms

Article

Relationships Between the Beneish M-Score and Bankruptcy Models: Insights from Financial Models in Czech Manufacturing Firms

Jaroslav Svoboda et al · Faculty of Economics University of Rijeka · 2025 · ISSN 1331-8004

Many well-known cases worldwide demonstrate that even if companies appear financially strong, their actual accounting reality may differ. Uncovering fraudulent behaviour is difficult, so auditors, financial authorities, ...

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Active Surveillance for COVID-19 Vaccine Safety Using Sequential Analysis in Korea: Population-Based Retrospective Observational Study

Article

Active Surveillance for COVID-19 Vaccine Safety Using Sequential Analysis in Korea: Population-Based Retrospective Observational Study

Na-Young Jeong et al · JMIR Publications · 2026 · ISSN 2369-2960

Abstract BackgroundWith the advent of new vaccines, including the COVID-19 vaccines introduced during the recent pandemic, the need for near real-time active surveillance has increased to support timely regul...

LCC LCC:Public aspects of medicineIdioma English

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Analysis of the cognitive characteristics and consumption behaviors of prepared dish consumers

Article

Analysis of the cognitive characteristics and consumption behaviors of prepared dish consumers

ZHU Xiaobo et al · The Editorial Office of Chinese Journal of Food Hygiene · 2025 · ISSN 1004-8456

ObjectiveTo initially understand the current status of awareness and consumption behavior of prepared dish consumers， and to provide data support for the food safety risk assessment of prepared dishes.MethodsA question...

LCC TENDOkZvb2QgcHJvY2Vzc2luZyBhbmQgbWFudWZhY3R1cmU~; LCC:Nutrition. Foods and food supplyIdioma zho

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Anxiety and depression in war-displaced refugees: resilience as a moderating factor: a cross-sectional study

Article

Anxiety and depression in war-displaced refugees: resilience as a moderating factor: a cross-sectional study

Małgorzata Szkup et al · BMC · 2026 · ISSN 1471-2458

Abstract Background The full-scale Russian invasion of Ukraine in 2022 resulted in the largest refugee crisis in Europe since World War II, with Poland hosting the highest number of displaced Ukrainians. Although the adv...

LCC LCC:Public aspects of medicineIdioma English

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Changes in the Methodology of Socio-Economic Research under the Impact of Advanced Technologies

Article

Changes in the Methodology of Socio-Economic Research under the Impact of Advanced Technologies

О. S. Chmyr · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853

Selected aspects of methodological developments in socio-economic research are addressed from a conceptual perspective, with outlining the areas of transformations in methodology, and illustrating the feasibilities of it...

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Combining satellite and farm-collected data to assess ecosystem functions in family-run cocoa production systems: a case study from the Abras de Mantequilla Ramsar site in Ecuador

Article

Combining satellite and farm-collected data to assess ecosystem functions in family-run cocoa production systems: a case study from the Abras de Mantequilla Ramsar site in Ecuador

Malena Torres-Ulloa et al · Elsevier · 2026 · ISSN 2665-9727

Family farming systems are widespread in tropical cocoa production, supporting rural livelihoods while providing ecosystem services such as carbon storage and soil protection. However, farm structure and crop diversity a...

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Covariates influence optimal camera‐trap survey design for occupancy modelling

Article

Covariates influence optimal camera‐trap survey design for occupancy modelling

Owain Barton et al · Wiley · 2026 · ISSN 2056-3485

Abstract Motion‐activated cameras (‘camera‐traps’) have become indispensable for wildlife monitoring. Data from camera‐trap surveys can be used to make inferences about animal behaviour, space use and populatio...

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Detection and characterization of precipitation extremes and geohydrological hazards over a transboundary Alpine area based on different methods and climate datasets

Article

Detection and characterization of precipitation extremes and geohydrological hazards over a transboundary Alpine area based on different methods and climate datasets

A. Crespi et al · Copernicus Publications · 2026 · ISSN 1561-8633

Extreme hydrometeorological events are an increasing concern in Central Europe, particularly in the European Alps, where they pose significant threats to ecological and socio-economic systems. Risk assessment and managem...

LCC TENDOkVudmlyb25tZW50YWwgdGVjaG5vbG9neS4gU2FuaXRhcnkgZW5naW5lZXJpbmc~; LCC:Geography. Anthropology. Recreation; TENDOkVudIdioma English

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Digitalization of Customs Statistics of Ukraine in the Context of European Integration

Article

Digitalization of Customs Statistics of Ukraine in the Context of European Integration

V. V. Rudenko · National Academy of Statistics, Accounting and Audit · 2026 · ISSN 2519-1853

The article substantiates the need to modernize customs statistics of Ukraine as a key tool for forming foreign economic policy and ensuring international comparability of data in the context of European integration. The...

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Does suture number matter in transvaginal cervical cerclage? A propensity score-weighted cohort study

Article

Does suture number matter in transvaginal cervical cerclage? A propensity score-weighted cohort study

Edis Kahraman et al · Springer · 2026 · ISSN 1432-0711

Abstract Purpose To evaluate whether the number of sutures used during transvaginal cervical cerclage influences obstetric and neonatal outcomes when surgical technique, suture material, and perioperative management are ...

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Effect of male sexual dysfunction on the health related quality of life of persons with type 2 diabetes mellitus

Article

Effect of male sexual dysfunction on the health related quality of life of persons with type 2 diabetes mellitus

Unwana Osom et al · Springer Nature · 2026 · ISSN 3059-2682

Abstract Background Sexual function is an important component of a patient’s life and subjective well-being and is considered as one of the important indices of quality of life. Objective This study sought to assess th...

LCC LCC:Diseases of the endocrine glands. Clinical endocrinologyIdioma English

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Effectiveness and Cost‐Effectiveness of Ecosystem‐Based Disaster Risk Reduction Interventions in Low‐ and Middle‐Income Countries: A Rapid Systematic Review

Article

Effectiveness and Cost‐Effectiveness of Ecosystem‐Based Disaster Risk Reduction Interventions in Low‐ and Middle‐Income Countries: A Rapid Systematic Review

Suchi Kapoor Malhotra et al · SAGE Publishing · 2025 · ISSN 1891-1803

ABSTRACT Background: Climate change and widespread environmental degradation have increased the risk of natural hazards in recent decades. Hydrological, meteorological, and climatological disasters have become more frequ...

LCC TENDOlNvY2lhbCBTY2llbmNlcw~~Idioma English

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Enhancing the Robustness of Rib-Groove Filling and Strain Homogeneity in the Isothermal Forging of Titanium Alloy Multi-Rib Components

Article

Enhancing the Robustness of Rib-Groove Filling and Strain Homogeneity in the Isothermal Forging of Titanium Alloy Multi-Rib Components

Tong Ding et al · KeAi Communications Co., Ltd · 2024 · ISSN 2192-8258

Abstract Isothermal forging stands as an effective technology for the production of large-scale titanium alloy multi-rib components. However, challenges have persisted, including die underfilling and strain concentration...

LCC LCC:Ocean engineering; TENDOk1lY2hhbmljYWwgZW5naW5lZXJpbmcgYW5kIG1hY2hpbmVyeQ~~Idioma English

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Environmental, health and social externalities in Uganda's coffee value chain: the hidden cost of coffee

Article

Environmental, health and social externalities in Uganda's coffee value chain: the hidden cost of coffee

Prisca Atieno et al · Elsevier · 2026 · ISSN 2666-1543

Global coffee demand rises by about 2.3% annually, intensifying environmental, health and social externalities, particularly in producing countries. There is limited understanding of the magnitude of these externalities ...

LCC TENDOkFncmljdWx0dXJlIChHZW5lcmFsKQ~~; LCC:Nutrition. Foods and food supplyIdioma English

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