У статті досліджено теоретичні засади сучасної трансформації звітності зі сталого розвитку крізь призму інституційної теорії. Обґрунтовано, що перехід нефінансового звітування від добровільних ініціатив окремих компаній до глобально визнаної норми та регуляторної вимоги зумовлений дією інституційних механізмів. Особливу увагу приділено концепції ізоморфізму, що пояснює процеси гармонізації та уніфікації розкриття компаніями інформації зі сталого розвитку під впливом примусового, міметичного та нормативного тиску. Проаналізовано прояви інституційного ізоморфізму в контексті запровадження Європейських стандартів звітності зі сталого розвитку (ESRS) та Міжнародних стандартів IFRS S1, S2. Виявлено критичні проблеми, пов’язані з явищем відокремлення (декаплінгу), запропоновано комплексний підхід до їх подолання.
"Viajar al Futuro" de Walter Sosa Escudero es un libro divulgativo que explora la ciencia detrás de los pronósticos, equilibrando rigor científico y anécdotas. El autor, experto en estadística y big data, destaca la importancia de entender la estadística en un mundo incierto y cómo su aplicación consciente impacta decisiones personales y políticas públicas.
Economic growth, development, planning, Economic history and conditions
The article is dedicated to exploring data analytics approaches within the context of business digital transformation. The role of data in enhancing the efficiency of enterprises is highlighted, as data facilitates informed managerial decision–making and strengthens competitive advantages. It is emphasized that the effective use of data requires not only advanced infrastructure and personnel competencies but also a systematic approach that integrates various methods of data analysis and justifies the transition to specific business analytics strategies. A comparative analysis of three primary data analytics approaches – analog, digital, and big data – is conducted. A data analytics model is presented, reflecting the evolution and synergetic integration of these approaches. The study identifies a unified orientation in data analytics, aimed at improving business efficiency through the application and value of business analytics. The distinct characteristics of the transition from analog to digital approaches and from digital to big data analytics are determined, with a focus on changes in infrastructure, personnel competency requirements, and the applicability of data analysis methods. The study concludes with the recognition of the necessity of applying synergetic and systematic approaches to data analytics in the context of digital transformation, which contributes to maximizing the effectiveness of business analytics.
The aim of this paper is to provide a systematic insight into the socio-economic aspects of the last two economic crises in Slovenia: the Economic crisis between 2009 and 2013, and the COVID-19 crisis in 2020. A three-stage territorial model was developed as a theoretical tool for this study. The data for the analyses came from various statistical sources and from the available literature. The socio-economic aspects of both economic crises were analysed in 11 categories and at three territorial levels: macro (national), meso (regional) and micro (locational). Both economic crises differ fundamentally in many aspects. Compared to the Economic crisis, the COVID-19 crisis was much shorter and less severe, and had relatively little impact on the socio-economic structure of Slovenia and its regions. Both economic crises had some common features: reduction of interregional disparities and different development paths of regions during the crisis, as well as strong economic growth in the first year of recovery. The proposed model can be extended by additional territorial levels and by adding additional social and political-geographical aspects.
Recently, there has been a lot of debate on the issues of earnings management practices. Most of these arguments have been confirmed by past studies in developed economies, where their regulations and institutional settings of corporate governance varied from those of emerging markets. Accordingly, corporate governance best practice has been considered an effective monitoring mechanism for strengthening the credibility and reliability of financial reporting. This study examines the effectiveness of risk management committee (RMC) attributes in mitigating earnings management (EM) practices in Nigeria. The study used a sample of 365 firm-year observations of listed non-financial companies from 2018 to 2022. Driscoll and Kraay’s fixed effect standard error regression model was used to test the hypotheses. The study finds that RMC size and expertise have a negative effect on both AEM and REM. However, RMC independence is found to negative effect on REM only. Moreover, additional test validates that RMC scores (effectiveness) are significantly associated with lower EM practices. Our results are robust under alternative regression and measurements for endogeneity. The findings provide enormous insight to regulators, policymakers, and investors on the ongoing debate surrounding the effectiveness of the RMC attributes in mitigating EM practices, and the effectiveness of the revised NCCG 2018. Besides, the findings will provide important intuition to shareholders, financial analysts, and academia about the effective role of stand-alone RMC
Roberta Arbolino, Raffaele Boffardi, Konstantinos Kounetas
et al.
This paper investigates the impact in the short/medium term of M&As made by 14 Italian banks quoted on the stock exchange for the period 1999–2016. After dividing the banks into two groups by size and degree of internationalisation, we sought to ascertain whether different initial conditions produce different final effects. Based on three assumptions, supported by three separate econometric approaches, our empirical analysis shows that the stronger banks increased their competitiveness while the weaker banks did not achieve the same results since they were motivated to grow “by desperation”.
У статті проаналізовано розвиток економічної думки України в сучасних умовах. Досліджено еволюцію поглядів українських науковців стосовно низки економічних процесів і категорій, а також доведено значимість сучасної економічної теорії для розвитку суспільства та економіки держави. Визначено основні критерії, які характеризують сучасну економічну теорію. Встановлено, що сучасна економічна теорія розвивається як динамічна наука. Предмет її вивчення адаптується до трансформаційних змін господарського розвитку та життя суспільства, а методологія постійно удосконалюється за рахунок залучення нових методів економічного й соціологічного аналізу. Досліджено сутність та різні види синтезу економічних концепцій, напрямів та шкіл. Встановлено, що перспективним напрямом подальших досліджень у сфері економічної теорії є визначення шляхів синтезу різних економічних шкіл, течій і підходів задля удосконалення методології аналізу, глибинного пізнання особливостей суспільного розвитку й економіки держави.
Maintaining political stability and unity of the territory of the state is an important
task for any government. It becomes especially relevant in cases where different
territories of the state have ethnically different populations. Areas with mixed
populations, especially those driven by migration, are potential areas of stress.
Reasonable implementation of the rights and freedoms of citizens in economic and
cultural terms, freedom of movement, is a guarantee of stable development or at
least peaceful migration.
An analysis of the history of the creation of German national regions in the USSR
shows a picture of the gradual assimilation of the German population or its migration
outside the country. The article discusses the creation of a Azovsky Nemetsky
(German) National District to ensure economic and cultural rights. The work is
carried out on the basis of multifaceted sources.
As a result of the fulfillment of the goal of the study — the reconstruction of the
history of the region’s reconstruction against the background of the development
of the German national movement and the influence of its international obligations
on the country’s leadership, the following conclusions can be drawn. The creation
of the Azovsky Nemetsky (German) National District is culturally, economically
and politically expedient. Of interest there are also the conclusions about the
possibilities within the framework of the Azovsky Nemetsky (German) National
District to resolve the problems of emigration and migration, as well as the issues
of raising the standard of living of the population.
History (General) and history of Europe, Economics as a science
The ANTARES collaboration, A. Albert, S. Alves
et al.
For several decades, the origin of ultra-high-energy cosmic rays (UHECRs) has been an unsolved question of high-energy astrophysics. One approach for solving this puzzle is to correlate UHECRs with high-energy neutrinos, since neutrinos are a direct probe of hadronic interactions of cosmic rays and are not deflected by magnetic fields. In this paper, we present three different approaches for correlating the arrival directions of neutrinos with the arrival directions of UHECRs. The neutrino data is provided by the IceCube Neutrino Observatory and ANTARES, while the UHECR data with energies above $\sim$50 EeV is provided by the Pierre Auger Observatory and the Telescope Array. All experiments provide increased statistics and improved reconstructions with respect to our previous results reported in 2015. The first analysis uses a high-statistics neutrino sample optimized for point-source searches to search for excesses of neutrinos clustering in the vicinity of UHECR directions. The second analysis searches for an excess of UHECRs in the direction of the highest-energy neutrinos. The third analysis searches for an excess of pairs of UHECRs and highest-energy neutrinos on different angular scales. None of the analyses has found a significant excess, and previously reported over-fluctuations are reduced in significance. Based on these results, we further constrain the neutrino flux spatially correlated with UHECRs.
Yu. Yu. Petukhova, E. V. Eliseeva, M. V. Volkov
et al.
Objective: to perform a pharmacoeconomic evaluation of the effectiveness of therapies for metastatic colorectal cancer (mCRC) based on real practical data on medical help for patients with this disease.Material and methods. The authors performed a comparative cost-effectiveness analysis and the calculation of resource consumption in the application of several options of chemotherapy for mCRC: FOLFOX, FOLFIRI, and FOLFOXIRI; targeted therapy: FOLFOX + bevacizumab, FOLFOX + panitumumab, FOLFIRI + cetuximab, FOLFIRI + aflibercept, regorafenib monotherapy.Results. The cost-effectiveness parameter, calculated as a ratio of the cost of therapy to the median survival without progression, for chemotherapeutic schemes varied from 108 to 167 thousand rubles and for the targeted therapy schemes – from 223 to 930 thousand rubles. The calculation of resource consumption showed that in the case of a limited budget, 100% of patients can be treated by FOLFOX scheme, or 26% of patients by FOLFOX + panitumumab, or 47% of patients by FOLFOX + bevacizumab; and 100% of patients by FOLFIRI scheme or 11.5% of patients by FOLFIRI + cetuximab (aflibercept). Besides, it was established that in the case of a similar budget, 100% of patients with mCRC can be treated by chemotherapy schemes or a limited number of patients with regorafenib.Conclusion. The cost of targeted therapy significantly exceeds the cost of chemotherapeutic schemes. Still, considering the gross domestic product per capita in the Russian Federation, they can be an economically feasible investment and the optimum option of therapy
Therapeutics. Pharmacology, Economics as a science
The article shows the relevance of the development of information technology in Ukraine. The purpose of the article is to find the most effective sources of search for personnel of different skills in the field of information technology in order to meet the needs of IT companies and the growth of this field in the foreign economic activity of the country as a factor of overall growth of the Ukrainian economy.
The sources and ways of finding personnel in the IT sphere were analyzed. It is found that the most effective sources of search for IT professionals are job search sites; social networks; Freelancer sites; recruitment agencies.
Marketing research has been conducted on websites and social networks to search for IT personnel, and the best sources for finding future candidates have been selected and analyzed. In the course of the marketing research, the work with the candidates for the position took place in three stages and lasted for 5 weeks. The results were obtained as a function of the search results of the required specialist from the initial number of potential candidates interested in obtaining the relevant position.
The terms of the search of personnel in different social networks are defined. Comparisons were made between major search platforms for different specialists in terms of search duration and job closure rate.
The probability of finding the right candidates from different job search sources is analyzed.
The relationship between the specifics of the work to be done and the source of the search for IT specialists is established. To perform one-off projects, the most effective way to find IT personnel is to find freelance professionals on relevant websites.
It is justified that in order to find a highly qualified candidate, the method of headhunting is most suitable, where the HR manager independently searches and closes the corresponding vacancy. The most effective sites for this are Linkedin, Facebook and Twitter.
LHCb Collaboration, R. Aaij, C. Abellán Beteta
et al.
The radiative decay $Λ_{b}^{0} \to Λγ$ is observed for the first time using a data sample of proton-proton collisions corresponding to an integrated luminosity of $1.7\,fb^{-1}$ collected by the LHCb experiment at a center-of-mass energy of $13\,TeV$. Its branching fraction is measured exploiting the $B^{0} \to K^{*0} γ$ decay as a normalization mode and is found to be $\mathcal{B}(Λ_{b}^{0} \to Λγ)= (7.1 \pm 1.5 \pm 0.6 \pm 0.7) \times 10^{-6}$, where the quoted uncertainties are statistical, systematic and systematic from external inputs, respectively. This is the first observation of a radiative decay of a beauty baryon.
LHCb Collaboration, R. Aaij, C. Abellán Beteta
et al.
We report a measurement of the mass difference between neutral charm-meson eigenstates using a novel approach that enhances sensitivity to this parameter. We use $2.3\times 10^6$ $D^0\to K_S^0π^+π^-$ decays reconstructed in proton-proton collisions collected by the \lhcb experiment in 2011 and 2012. Allowing for $CP$ violation in mixing and in the interference between mixing and decay, we measure the $CP$-averaged normalized mass difference $x_{CP} = \left[2.7\pm1.6\text{(stat)}\pm0.4\text{(syst)}\right]\times10^{-3}$ and the $CP$-violating parameter $Δx = \left[-0.53\pm0.70\text{(stat)}\pm0.22\text{(syst)}\right]\times10^{-3}$. The results are consistent with $CP$ symmetry. These determinations are the most precise from a single experiment and, combined with current world-average results, yield the first evidence that the masses of the neutral charm-meson eigenstates differ.
LHCb Collaboration, R. Aaij, C. Abellán Beteta
et al.
Decays of $B_{s}^{0}$ and $\overline{B}{}_{s}^{0}$ mesons into $J/ψπ^+π^-$ final states are studied in a data sample corresponding to 1.9 fb$^{-1}$ of integrated luminosity collected with the LHCb detector in 13 TeV $pp$ collisions. A time-dependent amplitude analysis is used to determine the final-state resonance contributions, the $CP$-violating phase $φ_s=-0.057\pm 0.060\pm 0.011$ rad, the decay-width difference between the heavier mass $B_{s}^{0}$ eigenstate and the $B^{0}$ meson of $-0.050\pm 0.004\pm 0.004$ ps$^{-1}$, and the $CP$-violating parameter $|λ|=1.01_{-0.06}^{+0.08}\pm0.03$, where the first uncertainty is statistical and the second systematic. These results are combined with previous LHCb measurements in the same decay channel using 7 TeV and 8 TeV $pp$ collisions obtaining $φ_s =0.002\pm0.044\pm0.012$ rad, and $|λ| =0.949\pm0.036\pm0.019$.
LHCb Collaboration, R. Aaij, C. Abellán Beteta
et al.
The production of $B^+$, $B^0$ and $Λ_b^0$ hadrons is studied in proton-lead collisions at a centre-of-mass energy per nucleon pair of $\sqrt{s_\mathrm{NN}}=8.16\,{\rm TeV}$ recorded with the LHCb detector at the LHC. The measurement uses a dataset corresponding to an integrated luminosity of $12.2\pm0.3\,\mathrm{nb}^{-1}$ for the case where the proton beam is projected into the LHCb detector (corresponding to measuring hadron production at positive rapidity) and $18.6\pm0.5\,\mathrm{nb}^{-1}$ for the lead beam projected into the LHCb detector (corresponding to measuring hadron production at negative rapidity). Nuclear effects are probed through double-differential cross-sections, forward-to-backward cross-section ratios and nuclear modification factors of the beauty hadrons. The double-differential cross-sections are measured as a function of the beauty-hadron transverse momentum and rapidity in the nucleon-nucleon centre-of-mass frame. Forward-to-backward cross-section ratios and nuclear modification factors indicate a significant nuclear suppression at positive rapidity. The ratio of $Λ_b^0$ over $B^0$ production cross-sections is reported and is consistent with the corresponding measurement in $pp$~collisions.
LHCb collaboration, R. Aaij, C. Abellán Beteta
et al.
The cross-sections of $ψ(2S)$ meson production in proton-proton collisions at $\sqrt{s}=13~\mathrm{TeV}$ are measured with a data sample collected by the LHCb detector corresponding to an integrated luminosity of $275~p\mathrm{b}^{-1}$. The production cross-sections for prompt $ψ(2S)$ mesons and those for $ψ(2S)$ mesons from $b$-hadron decays ($ψ{(2S)}\mathrm{-from-}b$) are determined as functions of the transverse momentum, $p_{\mathrm{T}}$, and the rapidity, $y$, of the $ψ(2S)$ meson in the kinematic range $2<p_{\mathrm{T}}<20~\mathrm{GeV}/c$ and $2.0<y<4.5$. The production cross-sections integrated over this kinematic region are \begin{equation*} \begin{split} σ(\mbox{prompt }ψ(2S),13~\mathrm{TeV}) &= {1.430 \pm 0.005(\mathrm{stat}) \pm 0.099 (\mathrm{syst})μ\mathrm{b}},\\ σ(ψ(2S)\mathrm{-from-}b,13~\mathrm{TeV})&={0.426 \pm 0.002(\mathrm{stat}) \pm0.030 (\mathrm{syst})μ\mathrm{b}}. \end{split} \end{equation*} A new measurement of $ψ(2S)$ production cross-sections in $pp$ collisions at $\sqrt{s}=7~\mathrm{TeV}$ is also performed using data collected in 2011, corresponding to an integrated luminosity of $614~{p\mathrm{b}^{-1}}$.The integrated production cross-sections in the kinematic range $3.5<p_{\mathrm{T}}<14~\mathrm{GeV}/c$ and $2.0<y<4.5$ are \begin{equation*} \begin{split} σ(\mbox{prompt }ψ(2S),7~\mathrm{TeV}) &={0.471 \pm0.001 (\mathrm{stat}) \pm 0.025 (\mathrm{syst})μ\mathrm{b}},\\ σ(ψ(2S)\mathrm{-from-}b,7~\mathrm{TeV}) &={0.126\pm0.001 (\mathrm{stat}) \pm0.008 (\mathrm{syst})μ\mathrm{b}}. \end{split} \end{equation*} All results show reasonable agreement with theoretical calculations.
LHCb Collaboration, R. Aaij, C. Abellán Beteta
et al.
The first untagged decay-time-integrated amplitude analysis of $B^{0}_{s} \rightarrow K^{0}_{\textrm{S}} K^{\pm}π^{\mp}$ decays is performed using a sample corresponding to $3.0\,$fb$^{-1}$ of $pp$ collision data recorded with the LHCb detector during 2011 and 2012. The data are described with an amplitude model that contains contributions from the intermediate resonances $K^{*}(892)^{0,+}$, $K^*_2(1430)^{0,+}$ and $K^*_0(1430)^{0,+}$, and their charge conjugates. Measurements of the branching fractions of the decay modes $B^{0}_{s} \rightarrow K^{*}(892)^{\pm}K^{\mp}$ and $B^{0}_{s} \rightarrow K^{*}(892)^{0}\kern 0.2em\overline{\kern -0.2em K}{}^{0}, \kern 0.2em\overline{\kern -0.2em K}{}^{*}(892)^{0}K^{0}$ are in agreement with, and more precise than, previous results. The decays $B^{0}_{s} \rightarrow K^*_0(1430)^{\pm} K^{\mp}$ and $B^{0}_{s} \rightarrow K^{*}_{0}(1430)^{0}\kern 0.2em\overline{\kern -0.2em K}{}^{0}, \kern 0.2em\overline{\kern -0.2em K}{}^{*}_{0}(1430)^{0}K^{0}$ are observed for the first time, each with significance over 10 standard deviations.
LHCb Collaboration, R. Aaij, C. Abellán Beteta
et al.
The production fractions of $\overline{B}_s^0$ and $Λ_b^0$ hadrons, normalized to the sum of $B^-$ and $\overline{B}^0$ fractions, are measured in 13 TeV pp collisions using data collected by the LHCb experiment, corresponding to an integrated luminosity of 1.67/fb. These ratios, averaged over the $b$-hadron transverse momenta from 4 to 25 GeV and pseudorapidity from 2 to 5, are $0.122 \pm 0.006$ for $\overline{B}_s^0$, and $0.259 \pm 0.018$ for $Λ_b^0$, where the uncertainties arise from both statistical and systematic sources. The $Λ_b^0$ ratio depends strongly on transverse momentum, while the $\overline{B}_s^0$ ratio shows a mild dependence. Neither ratio shows variations with pseudorapidity. The measurements are made using semileptonic decays to minimize theoretical uncertainties. In addition, the ratio of $D^+$ to $D^0$ mesons produced in the sum of $\overline{B}^0$ and $B^-$ semileptonic decays is determined as $0.359\pm0.006\pm 0.009$, where the uncertainties are statistical and systematic.