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The article examines threats to the financial and innovative security of hospitality enterprises at the micro and macro levels. The relevance of the topic is due to the fact that the functioning of enterprises in this se...

The purpose of the article is to substantiate the role and determine the significance of controlling as an effective tool for managing entrepreneurial activities in the context of implementing the principles of corporate...

The article is devoted to the issue of economic justification for management decisions on tax planning at Ukrainian enterprises. The research objective is to elaborate an approach to comparative analysis of tax alternati...

Grasslands are being replaced by urbanization and more profitable agricultural activities around the world. Producers may be faced with land constraints and need to consider intensification of the remaining grasslands as...

Rainwater harvesting systems (RWHS) play a vital role in water resource management, particularly in developing countries such as Iran. Amid declining rainfall and increasing drought conditions, these systems offer a sust...

The article provides a characterization of the current performance of the sustainability reporting in the Ukrainian business sector and outlines the features specific to its implementation by domestic business entities. ...

The mode of teaching and learning had been drastically changed over the decades. Therefore, one approach might not fit into all scenarios. Collaborative learning promotes collaboration between the students in completing ...

The purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and...

The article is devoted to the problem of using the methods of statistical analysis in the financial management processes in the conditions of uncertainty. A review of theoretical studies showed that efficiency of decisio...

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...

Nitrogen (N) is essential for global food production, yet its inefficient use leads to widespread environmental degradation and contributes significantly to climate change. This focus issue of Environmental Research Lett...

The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...

The article develops a methodological toolkit for assessing the financial condition of a territorial community as an information basis for implementing risk-based control of local budgets. The relevance of the study stem...

Purpose - This study aims to explore Kuntowijoyo's prophetic social thinking to make mauquf ‘alaih the main focus of waqf accountability. Method - This research is a conceptual paper that attempts to construct the conc...

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...

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 ...

ObjectiveTo analyze the epidemiological characteristics of the occurrence of Salmonella food poisoning in China and to provide a basis for the development of preventive and control measures.MethodsFood poisoning events c...

This study examines the timeliness of mandatory pre-adoption (Staff Accounting Bulletin [SAB] 74) disclosures related to the new revenue recognition standard, ASC 606. It aims to understand managerial incentives that aff...

The integration of Artificial Intelligence (AI) in higher education presents both opportunities and ethical challenges. In Malaysia, private universities are adopting AI at a pace that often outshines the development of ...

Self-reports figure prominently in organizational and management research, but there are several problems associated with their use. This article identifies six categories of self-reports and discusses such problems as c...

Materias / palabras clave: accounting, management information systems, sustainability reporting, accounting profession, financial analysis, corporate governance; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materias / palabras clave: accounting, management, finance, entrepreneurship, behaviour, tax; Social Sciences: Finance; Social Sciences: Commerce: Business

Materias / palabras clave: accounting, finance, economics, administration, management, taxation; Social Sciences: Commerce: Business: Accounting. Bookkeeping; Social Sciences: Economic theory. Demography