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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...

Increasingly, unipolar quantum optoelectronic devices such as quantum cascade lasers are employed for the targeted generation of dynamic waveforms in the mid-infrared and terahertz regime. These include for example short...

In recent years, the frequency and complexity of financial fraud have been rising and have become an urgent challenge for the global financial system. Traditional rule-based detection methods struggle to cope with new ty...

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...

The purpose of the article is to investigate the application of financial analysis as a tool for ensuring the economic security of small agricultural enterprises in Ukraine, identify existing problems and define prospect...

BackgroundAtaxia-telangiectasia (A-T) is a rare autosomal recessive disorder caused by pathogenic variants in the ATM gene and characterized by genomic instability, immunodeficiency, and a markedly increased risk of canc...

Background: Planting tested forest reproductive material is crucial to ensure the increased resilience of intensively managed productive stands for timber and wood product markets under climate change scenarios. Single-s...

Glyphosate is the most used herbicide in Argentina, accounting for 62% of the commercialized pesticides in the market. It is used as a weed controller in no-till systems, and it is also applied in various genetically mod...

Abstract Background Climate change has caused more frequent and severe extreme weather events, threatening health system resilience worldwide. In April and May 2024, Kenya experienced unprecedented extensive floods with ...

Forest ecosystems play a fundamental role in sustaining global water cycles and ecological security, and accurate modeling of their eco-hydrological processes is essential for forest management, watershed regulation, and...

In the ecologically fragile karst region of Hechi City, Guangxi, unique landforms and human activities have increased demand for multiple ecosystem services (ES), degrading ecological functions, weakening ecological netw...

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...

Abstract Immunisation is one of the most cost‐effective interventions to prevent and control life‐threatening infectious diseases. Nonetheless, rates of routine vaccination of children in low‐ and middle‐income c...

Entrepreneurship as a field of study has different sub-dimensions due to its usefulness in society, which makes it difficult to gain a holistic understanding of its key due to practical applications. A shift in generatio...

Cloud computing has become a major driver for innovation in this technological age. All sectors around the world have increasingly moved towards cloud adoption including the healthcare sector. However, cloud computing pr...

The article examines the state and dynamics of academic freedom in the context of contemporary global challenges. The existing methodological toolkit for assessing university freedoms is analyzed, specifically the Academ...

Blockchain technology in higher education institutions (HEIs) can revolutionize academic administration by improving data security, increasing transparency, and boosting operational efficiency. However, blockchain adopti...

This article presents a statistical analysis of the relationship between the development of the circular economy and climate change in Ukraine during the period 2010–2024. The circular economy, as an alternative model ...

The Ukrainian Ministry of Finance has recently intensified efforts in attempting to amend, once again, the legal regulation of auditing in Ukraine. Many amendments to the Law of Ukraine on Audit of Financial Reporting an...

One bond type that can lower financing costs for the issuer is a convertible bond. Additionally, its characteristic with option value gives investors access to high-yielding, low-drawdown, and superior investment instrum...

In developing countries, inadequate insurance and financial planning have led experts to call for government intervention to avoid potential financial crises. In Malaysia, where increasing insurance uptake is a national ...

Workplace incivility, characterised by low-intensity, ambiguous behaviour such as disrespect, rudeness, and discourtesy, disrupts workplace harmony and erodes organisational culture. Although these behaviours may appear ...

Financial institutions worldwide face significant challenges in detecting and preventing illicit financial activities, such as money laundering and terrorism financing. Traditional rule-based methods often generate high ...

The article is devoted to the topical issues of state support for scientific, technical and innovative activities in order to create a favorable environment for the development and implementation of new technologies and ...