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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...

This research aims to analyze the effect of earnings management on earning response among property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Earning...

Space heating and cooling account for approximately 15 % of the world’s energy consumption, underscoring the pressing need for improved thermal management. Macroscopic temperature regulation can be significantly opti...

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...

Land has a strategic role in national development from economic, social, and welfare perspectives. However, many lands in Indonesia remain categorized as abandoned because they are not utilized according to the purpose o...

University entrepreneurial ecosystems are key drivers of regional development and technological innovation in Latin America—a region still marked by poverty, unemployment, and inequality (Crespi & Tacsir, 2011). Innova...