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83 resultados encontrados.

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Statistical Accounting and Classification of Water Resources
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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 eng
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Statistical Assessment of the Effect, Efficiency and Intensity of the Hotel & Tourism Industry in Ukraine
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Statistical Assessment of the Effect, Efficiency and Intensity of the Hotel & Tourism Industry in Ukraine
V. B. Zakhozhai et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article is devoted to methodological and practical dimensions of statistical assessment of the effect, efficiency, and intensity of the hotel & tourism industry in Ukraine. The aggravated social and economic crisis,...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Statistical Assessment of the Effectiveness of Public Capital Investments in the Development of Ukraine’s Regions
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Statistical Assessment of the Effectiveness of Public Capital Investments in the Development of Ukraine’s Regions
S. S. Gerasymenko et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
This article analyzes statistical approaches to evaluating the effectiveness of state capital investments in the context of socio-economic development in Ukrainian regions. It identifies the need for a quantitative analy...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Statistical Analysis of Structural Change of Registered Unemployment in Ukraine
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Statistical Analysis of Structural Change of Registered Unemployment in Ukraine
M. O. Khobta et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article examines structural characteristics of registered unemployment in Ukraine in 2021–2024 in conditions of socio-economic instability and martial law. The relevance of the study is due to the need to assess ch...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Statistical Analysis of the Financial Sector of Ukraine in the Conditions of War
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Statistical Analysis of the Financial Sector of Ukraine in the Conditions of War
R. M. Motoryn et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article examines the impact of the war on the financial sector of Ukraine, systematizes the mechanisms of manifestation of this impact. The features of the impact of the war on the financial sector of Ukraine are rev...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Statistical Assessment of Ukraine’s Agricultural Exports in the Conditions of the Russian-Ukrainian War
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Statistical Assessment of Ukraine’s Agricultural Exports in the Conditions of the Russian-Ukrainian War
L. Yо. Sozanskyy · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
Agricultural exports are one of the most important sources of foreign exchange in Ukraine, the adequacy of which in the conditions of modern challenges significantly depends on the socio-economic stability of the country...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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A Statistical Study of Water Resource Accounting in Ukraine in the Conditions of Martial Law
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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 eng
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How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation
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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...
LCC TENDOkVjb25vbWljIHRoZW9yeS4gRGVtb2dyYXBoeQ~~Idioma eng
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Impact of Financial Technology (FinTech) on Accounting Efficiency and Supply Chain Performance in Nigeria’s Logistics Sector
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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 eng
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Plant-level carbon accounting of China's pulp and paper industry via multimodal fusion
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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 eng
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The Global Wellness Economy: Statistical Measurement and Development Modelling
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The Global Wellness Economy: Statistical Measurement and Development Modelling
T. Ye. Trubnik et al · National Academy of Statistics, Accounting and Audit · 2026 · ISSN 2519-1853
The increasing role of health and quality of life factors in shaping modern socio-economic development models, along with the transformation of consumer behavior, contributes to the growing scale of the wellness economy....
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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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
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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
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 eng
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A GIS and statistical based approach to assessing citizen awareness of the energy transition and climate change across algerian climatic zones
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A GIS and statistical based approach to assessing citizen awareness of the energy transition and climate change across algerian climatic zones
Kahina Ouazar et al · Nature Portfolio · 2026 · ISSN 2045-2322
Abstract This study analyses how citizens’ perceptions, behaviours, and socio-economic characteristics shape awareness of energy-transition and climate-change issues across Algeria’s main climatic zones. A mixed-meth...
LCC LCC:Medicine; TENDOlNjaWVuY2U~Idioma eng
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Circular Economy and Climate Change in Ukraine: A Statistical Analysis of Emissions, Waste, and Environmental Investments
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Circular Economy and Climate Change in Ukraine: A Statistical Analysis of Emissions, Waste, and Environmental Investments
N. А. Hrynchak et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
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 ...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Professional Pre-Higher Education in the European Union Countries: A Review, a Statistical Analysis, and Best Practices
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Professional Pre-Higher Education in the European Union Countries: A Review, a Statistical Analysis, and Best Practices
М. V. Liesnikova et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article elaborates on peculiar features of the operation of the professional pre-higher education in EU countries. As the relevance of this study stems from intensive processes of integration of the Ukrainian educati...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Role of the Statistical Analysis in the Financial Management System Under Uncertainty
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Role of the Statistical Analysis in the Financial Management System Under Uncertainty
Ya. О. Mishchenko et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
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...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Theoretical and Methodological Approaches to the Statistical Support of the Structural Transformations in the Economy
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Theoretical and Methodological Approaches to the Statistical Support of the Structural Transformations in the Economy
V. B. Zakhozhai et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
challenges of today caused by the aggravating economic crisis in Ukraine, numerous threats to the national security, in particular the ones resulting from invasion and occupation of the Ukrainian territory by the Russian...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Antecedents of prospective accountants’ behaviour towards corruption: ethics education and ethical perception as evidence in Ghana
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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 eng
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Identification, measurement and recording of environmental costs: The case of companies in Serbia
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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 eng
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Analysis of player heart rate and stroke success in tennis drill scenarios
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Analysis of player heart rate and stroke success in tennis drill scenarios
Ibrahim Cem Balci et al · Frontiers Media S.A · 2026 · ISSN 1664-042X
Heart rate (HR) is a practical indicator of physiological load and arousal, yet its shot by shot relationship with tennis performance remains insufficiently characterized. We quantified associations between HR and stroke...
LCC TENDOlBoeXNpb2xvZ3k~Idioma eng
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COBT: a gene-based rare variant burden test for case-only study designs using aggregated genotypes from public reference cohorts
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COBT: a gene-based rare variant burden test for case-only study designs using aggregated genotypes from public reference cohorts
Antoine Favier et al · BMC · 2026 · ISSN 1756-994X
Abstract Rare disease gene discovery is limited by small cohorts and the frequent absence of matched controls. We present the Case-Only Burden Test (COBT), a gene-based burden test for case-only designs accounting for mu...
LCC LCC:Medicine; LCC:GeneticsIdioma eng
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Constraining exotrojans in hot-Jupiter systems using transit timing variation observations from TESS
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Constraining exotrojans in hot-Jupiter systems using transit timing variation observations from TESS
Zhang Zixin et al · EDP Sciences · 2026 · ISSN 0004-6361
Context. Co-orbital objects, also known as Trojans, are celestial bodies that share a 1:1 mean motion resonance orbit with a planet. Many planets in our Solar System hold Trojans, yet none has been confirmed in exoplanet...
LCC TENDOkFzdHJvbm9teQ~~Idioma eng
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Demographic-Labour Atrophy in Ukraine: Security Implications and Spatial Constraints of Development
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Demographic-Labour Atrophy in Ukraine: Security Implications and Spatial Constraints of Development
V. V. Mykytenko et al · National Academy of Statistics, Accounting and Audit · 2026 · ISSN 2519-1853
The article reveals the demographic-labor atrophy of Ukraine as an integral socio-economic phenomenon, which, under conditions of prolonged polycrisis (military actions, demographic depletion, labor market distortions, s...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Digitalization of the EU Manufacturing Sector: The Use of Artificial Intelligence
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Digitalization of the EU Manufacturing Sector: The Use of Artificial Intelligence
M. M. Salikhov · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
This paper analyzes the statistical toolkit of Eurostat for collecting and processing data on the implementation of Artificial Intelligence (AI) in enterprises across European Union (EU) countries. The study defines the ...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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