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Materias / palabras clave: Accounting; Accounts current; Economics; Contabilidad; Cuentas; Economía

Hundreds of thousands of companies all over the world use computers, with different software products and other useful applications. Nowadays, businesses need these modern tools. In the current digital economy, where ...

Abstract Expectations for the industrialization of cultured meat are growing due to the increasing support from various sectors, such as the food industry, animal welfare organizations, and consumers, particularly vegeta...

The article elaborates on current practices involved in the implementation of management accounting in the management control system at enterprise level, with outlining its prospective areas. The research theme is topica...

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. ...

This paper concentrates on the current trend in companies reporting concerning the publication of a satellite report on CSR and the possibilities of its inclusion into XBRL system as one of the principal issues decisive ...

The relevance of this study is determined by the growing role of sports tourism, which is one of the most dynamic segments of the global tourism industry, in shaping the economic potential of regions, strengthening inter...

Abstract Background Sickle cell retinopathy (SCR) is a well-documented and potentially vision-threatening presentation of sickle cell disease (SCD). In this article, we provide a comprehensive review of the management op...

The study aimed to analyse the effectiveness of traditional, innovative, and digital approaches to individualising the educational process and student adaptation within the educational systems of Bulgaria, Kyrgyzstan, an...

ABSTRACT Background and Aim Serious injuries are harmful actions and conduct that can contribute to serious health problems among adolescents in schools. Serious injuries account for a significant proportion of the globa...

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...

Drawing on institutional theory, this study examines the extent to which foreign multinational enterprises (MNEs) contribute to women’s representation in top management teams (TMTs) in Mexico. The empirical analysis is...

Over the last two decades, the Sun has been observed to be depleted in refractory elements as a function of elemental condensation temperature ( T _cond ) relative to ∼80% of its counterparts. We assess the impact of G...

ObjectiveThe aim of this study was to analyze the concentrations of eugenol residues in live freshwater fish and shrimp， and to evaluate potential human health risks associated with their consumption in Chongqing City....

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...

This study aims to analyse the content and frequency of civic competence components found in the main textbook (Buku Teks Utama/BTU) for Grade IX Pancasila Education, published in 2023 by the Ministry of Education, Cultu...

Abstract Background Polycyclic aromatic hydrocarbons (PAHs) comprise a group of persistent carcinogenic pollutants whose transfer from air to soil via the atmospheric deposition represents a major chronic exposure pathwa...

This study presents a comparative analysis of the effectiveness of various regression models for estimating forest stand phytomass stocks in spruce forests developed on Al-Fe-humic podzols at the northern tree line in th...

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...

ObjectivesSince its inception in 2017, China’s National Drug Price Negotiation (NDPN) has served as a crucial mechanism for the strategic procurement of innovative medicines, with pediatric medicines representing a key...

Abstract Actinidia rufa is a valuable species for hybridization and introgressive breeding of new kiwifruit cultivars due to its exceptional tolerance to waterlogging. In this study, a chromosome-level genome of A. rufa ...

In 2000, Cleide Costa published a paper presenting the state of knowledge of the Neotropical Coleopte ra, with a focus on the Brazilian fauna. Twenty-four years later, thanks to the development of the Coleoptera section ...

Abstract Energy activities are the primary source of carbon dioxide emissions. Real-time and accurate monitoring of their carbon emission dynamics is a crucial foundation for governments and enterprises in formulating ca...

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...