Quality management is an evergreen research theme in the contemporary world. Given the dominance of technological and turbulent environment with unprecedented customer expectations, the aim of this special issue to explore the developments in quality management in the era of Industry 4.0. In particular, our focus is to unravel the advancements in quality and their implications in terms of economics, decision models, business models, human and technological perspectives. This call for papers for the special issue of IJPE ended up in attracting ten high-quality studies covering the above perspectives. In addition, the special issue recommends potential unattended future research pathways such as the importance of human issues in quality management as per industry revolution and the alignment between technological revolution over time and involvement of human aspects in quality management.
To run a competitive advantage, small and medium enterprises need special strategic capabilities and technical skills. Thus, this study explores the influence of total quality management on service quality via the mediating role of organizational agility, i.e. sensing agility, decision-making, and acting agility in small and medium enterprises. The study targets top- and medium-level management in the gulf cooperation council countries. Using a convenient sampling approach, the study administers a designed survey questionnaire among the respondents. Smart Partial Least Square-Structural Equation Modelling was employed to test the proposed research hypotheses. The study proposes that total quality management significantly and positively influences organizational sensing agility, decision-making agility, acting agility, and service quality. Additionally, the study proposes that two dimensions of organizational agility (i.e. sensing agility and acting agility) significantly and positively influence service quality. Still, decision-making agility failed to enhance service quality. Additionally, both sensing agility and acting agility mediate the relationship between total quality management and service quality, and there were partial mediations. The study provides practical implications for the managers to ensure an approved system of total quality management so that organizational agility support it to enhance service quality, but they need to focus more on decision-making skills and capabilities.
Aim. The work aimed to study the conceptual content of the digital transformation of industrial enterprises, as well as to identify and systematize the characteristics of digital transformation as an innovation distinct from traditional types of innovation. Objectives. The work seeks to analyze the approaches to interpreting the concept of “digital transformation”; to substantiate the need to identify a special type of innovation, namely digital innovation, for classification purposes; and to identify the elements and stages of implementing digital transformation as a digital innovation. Methods. The study employed comparison and classification, analysis and synthesis, and structural modeling within a systems approach. Results. Digital transformation implies the widespread adoption of digital technologies. It differs from digitalization in the scale and depth of changes, since digital transformation encompasses all aspects of activity and is comprehensive and radical in nature, while digitalization can be targeted. Digital transformation of an industrial enterprise, which contains an element of novelty, is a type of innovation. However, within the traditional classification scheme, it is difficult to determine the type to which it can be classified. It is proposed to consider digital transformation of enterprises as a special type of innovation, that is as digital innovation. The key difference between digital innovation and traditional innovation is its reliance on new digital technologies, while digital innovation can also be involved in the creation or improvement of products and processes, as well as the transformation of business models in general. Conclusions. Digital transformation cannot be examined only from a technological perspective. It involves changes to the organization’s overall management system (organizational structure and management mechanisms, business processes, corporate culture, employee engagement, and competencies). Due to this composite nature, applying traditional innovation classifications to digital transformation is challenging. Therefore, it seems rational to identify a specific type of innovation, namely digital innovation, that can be associated with both individual products and processes and the business model as a whole. An innovative business model for an industrial enterprise has more capabilities for success than a single innovative product or process. Incremental improvements do not yield radically new solutions for meeting customer needs and the methods for achieving them. Digital transformation has the potential for such change.
This article discusses the key aspects of developing process flowcharts for risk-based maintenance and repair (MRO) systems. The main attention is paid to the study of the methodology for creating such schemes that take into account various types of risks associated with the operation of equipment and its maintenance. The paper presents the results of an analysis of existing approaches to risk management in MRO systems, as well as recommendations for optimizing processes based on identified risks. The authors propose a structured approach to the development of flowcharts, which includes the identification of critical control points, the choice of optimal methods for monitoring the condition of equipment and the development of corrective action plans in case of deviations from the norm. Examples of the application of the proposed methodology in real mining facilities are considered, which makes it possible to assess its effectiveness and practical significance. The main stages of creating such a scheme are described, starting with the analysis of existing processes and the identification of key risks associated with the operation of equipment. Special attention is paid to the methods of risk identification and assessment, as well as their impact on the reliability and safety of production systems. The principles of building flowcharts are described, which make it possible to integrate risk management methods into the daily activities of enterprises. Attention is paid to the practical aspects of applying the developed solutions in real-world operating conditions of industrial equipment.
Background: West Java ranks the highest Province with Human Immunodeficiency Virus (HIV) case in 2023. An estimated 1.648 patients estimated receive antiretroviral therapy (ART). Kidney disease contributes mortality amongst people living with HIV/AIDS (PLWH). Tenofovir disoproxil fumarate (TDF)-based ART was associated as risk factor of kidney disorders, indicate by declining glomerular filtration rate (GFR). However, there is limited study whether kidney disease among PLWH were related to ART use in Indonesia.
Aims: To determine correlation between duration of antiretroviral therapy and glomerular filtration rate (GFR) in people living with HIV/AIDS.
Methods: This is an observational study with cross-sectional design. Eighty-nine HIV patients on antiretroviral therapy for at least three months with normal baseline GFR were studied. Estimated GFR calculated using the Cockcroft-Gault equation. Data obtained were analyzed with spearman correlation test.
Results: Among 89 subjects, as many as 38 patients (42.7%) on therapy less than 12 months, 29 patients (32.6%) were on ART more than 24 months, and 22 patients (24.7%) 12-24 months. ART with normal kidney function were 62 patients (69.7%). Whereas 29.2% were mildly decrease GFR, and only 1.1% were mild to moderate decrease GFR. The analytical statistic showed a no significant between duration of antiretroviral therapy and GFR in PLWH with a p-value of 0.199 and Spearman’s r of 0.137.
Conclusion: There was no significant correlation between duration of antiretroviral therapy and glomerular filtration rate in PLWH.
Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary research trends in accounting. This Special Issue, titled Contemporary challenges, conditions and directions of development of accounting, gathers 13 studies that explore the ongoing transformation of the accounting discipline driven by technological advancements, sustainability demands, and evolving expectations from professionals and educators. The featured articles reflect a diverse range of approaches, from theoretical modelling and comparative analysis to bibliometric synthesis and empirical evaluation, offering a comprehensive perspective on the accounting field as it advances into a new digital and regulatory era.At the intersection of behavioural finance and accounting communication, Adeel Ali Qureshi and Mateusz Lemańczyk present a comprehensive literature review in their paper Attention metrics and stock market reactions to accounting events: A literature review. By combining bibliometric analysis with the TCCM frame- work, they investigate how investor attention, measured by media coverage, online search activity, and textual complexity, influences market reactions to accounting disclosures. Their findings highlight the increasing significance of behavioural insights and data analytics in understanding how financial information is perceived, processed, and priced.The paper by Mateja Brozović, Sanja Sever Mališ, and Dominik Piršić, titled Financial accounting analysis of leverage and profitability: Evidence from Croatian SMEs, expands the discussion to corporate financial performance. Using key financial ratios from small and medium-sized enterprises in Croatia, the authors analyse the relationship between leverage and profitability, providing empirical evidence that enhances understanding of the financial resilience and risk structures of SMEs, a vital yet often overlooked segment of the European economy.Renáta Hornická and Renáta Pakšiová examine the development of non-financial disclosure in their paper Scope of sustainability reporting in the largest companies in Slovakia in 2017 and 2022. By analysing textual data from the annual and sustainability reports of major Slovak firms, they document a noticeable growth in the scope and depth of ESG reporting following the introduction of the Non-Financial Reporting Directive. Their findings offer timely insight into how regulatory pressure drives increased corporate accountability and the institutionalisation of sustainability reporting in Central and Eastern Europe.A broader institutional and regulatory perspective on sustainability assurance is examined by Tanja Laković, Daniel Zdolšek, and Milica Vukčević in their paper Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro. This comparative study highlights the challenges and opportunities of implementing the new EU Corporate Sustainability Reporting Directive in Montenegro, a non-EU member state. It highlights differences in readiness and institutional adaptation between EU member and candidate countries.From a theoretical perspective, Serhii Lehenchuk and Viktoriia Makarovych offer an innovative conceptual discussion in Theoretical foundations of accounting for intellectual investment property: Towards standard setting. Their paper develops a framework for recognising and measuring intellectual investment property, bridging gaps between traditional accounting and emerging forms of intangible capital. By proposing theoretical principles for potential standardisation, the study adds a significant perspective to debates on accounting for knowledge-based assets in the digital economy.The linguistic and communicative aspects of accountability are examined in Raili Lilo, Elina Paemurru, and Ülle Pärl’s paper, Accountability through linguistic features: A holistic theoretical framework for sustainability reports. Through a meta- -analysis of previous empirical studies, the authors incorporate insights from legitimacy, stakeholder, signalling, and institutional theories to illustrate how language can both promote and conceal accountability in sustainability reporting. Their comprehensive framework offers a valuable basis for analysing how textual choices such as tone, clarity, and structure can influence stakeholders’ perceptions of corporate responsibility and transparency.The public sector perspective is presented by Diana Papradanova and Ventsislav Vechev in their paper An evaluation of the accounting model for reporting public sector entities’ revenues in Bulgaria in the context of the International Public Sector Accounting Standards. The authors carry out a detailed comparative analysis of Bulgarian regulations and IPSAS provisions, highlighting conceptual differences and gaps that impede transparency and comparability. Their findings offer practical recommendations for aligning public-sector accounting practices with international standards and fiscal accountability principles.The human factor and digital transformation in accounting are central themes in Katarzyna Prędkiewicz and Krzysztof Biegun’s article, Factors that influence accountants’ acceptance of Artificial Intelligence: An extended Technology Acceptance Model, which incorporates technology anxiety and experience. The authors empirically expand the Technology Acceptance Model by including variables related to technological anxiety and professional experience, offering fresh insights into how accountants view, accept, and adopt AI tools in their work. Their findings emphasise both the opportunities and psychological barriers in the move towards automation and intelligent systems in accounting practice.The contribution by Ana Rep Romić, Marzena Remlein, and Sanja Sever Mališ, titled Information technology in accounting education: A bibliometric-systematic literature review (2006–2025), focuses on the intersection of pedagogy and digitalisation. Drawing on a bibliometric and systematic literature review spanning two decades of research, the authors map global trends in the integration of IT into accounting education. Their study identifies emerging competencies, evolving educational technologies, and the changing role of educators in developing digitally literate accounting professionals capable of responding to sustainability and AI-driven challenges.Kristina Rudžionienė, Aušrinė Tamulevičiūtė, and Aurelija Kustienė’s study, The relationship between CSR and earnings management in Lithuanian listed companies, explores how sustainability efforts relate to financial behaviour in a small, transitional economy. Contrary to prior expectations, their results indicate a positive link between corporate social responsibility and both accrual- and real-activity earnings management. This surprising outcome suggests that, in some cases, CSR initiatives might be strategically used to hide opportunistic actions. The study offers new empirical insights into ethical authenticity and transparency in financial reporting across Central and Eastern Europe.The intersection of family business and accounting research is explored in Amin Soheili’s paper Family business and accounting research: A structured literature review. Through a systematic review of seventy peer-reviewed papers published between 2000 and 2024, the author maps the theoretical and methodological development of accounting research within family business contexts. Using a SWOT framework, the study highlights the underrepresentation of socioemotional and qualitative dimensions. The review advocates a broader investigation into private and emerging-market family firms, emphasising the need for interdisciplinary approaches that account for the behavioural and relational dynamics of family-owned enterprises.Gintarė Špogienė, Daiva Tamulevičienė, and Kristina Rudžionienė analyse five leading Lithuanian retail chains in their paper Integrating corporate social responsibility into internal decision-making in leading retail chains in Lithuania: A responsibility accounting perspectiveThey highlight a gap between publicly disclosed CSR and the information that genuinely influences managerial decisions. To reduce “informational noise” and enhance accountability, they suggest adapting responsibility accounting and reporting (RAR) to incorporate stakeholder-impact assessment and to categorise decisions as financial, philanthropic, or socially responsible, aligning internal controls with public CSR commitments and fostering more transparent, ethics-based governance.Finally, considering preparedness for the EU’s sustainability regime, Aleksandra Sulik-Górecka, Marzena Strojek-Filus, and Daniel Iskra, in their article Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers, explore Polish companies’ readiness through a nationwide survey and non-parametric inference. Most respondents rated themselves as only moderately prepared, with preparedness significantly linked to firm size (but not industry), about 70% viewing ESG reporting as complex, and they highlight a need for investment in personnel and reporting technologies. The study places these findings in the context of the roll-out of CSRD/ESRS and presents them as a baseline for more in-depth quality analysis.Taken together, the articles in this Special Issue reflect the complexity of modern accounting as a discipline that is simultaneously technological, behavioural, regulatory, and ethical. The contributions show how accounting continues to broaden beyond its traditional financial scope, including data analytics, artificial intelligence, linguistic transparency, and sustainability assurance. Each paper not only advances academic discussion but also provides valuable insights for practitioners, educators, and policymakers, enhancing the quality, relevance, and integrity of accounting information.The Editorial Team extends its gratitude to all authors and reviewers for their valuable contributions and diligent work in preparing this issue. We also thank our readers for their continued interest and engagement with the journal. We hope that the studies presented here will inspire further discussion, research, and innovation in the ever-evolving field of accounting.Marzena Remlein* Ana Rep Romić**The Editorial Team of ZTR is pleased to announce that in ZTR’s 49th year of publication, its four quarterly issues contained 39 articles: 25 in English and 14 in Polish. Their authors come from eleven countries (Bulgaria, Estonia, Croatia, Montenegro, Lithuania, Poland, the Czech Republic, Slovakia, Slovenia, Sweden, and Ukraine). We thank all the authors for their cooperation with the Editorial Team and the reviewers of their articles. The manuscripts submitted to ZTR were reviewed in 2025 by 73 reviewers, including 52 from Poland and 21 from abroad. The Editorial Team would like to thank all specialists who provided anonymous reviews and insightful feedback. The list of Polish and foreign reviewers is included in this issue of ZTR and on our journal’s website at https://ztr.skwp.pl/ cms/reviewers. We encourage authors and readers to visit ZTR’s website at https://ztr.skwp.pl/, which contains extensive information about ZTR, including its presence in databases (including Scopus, Web of Science, BazEkon, EBSCO Business Source Ulti-mate, Erich Plus, CEEOL, Cejsh, CROSSREF, DOAJ, and ICI Journals Master List), as well as an invitation to a thematic issue of ZTR in 2026 titled Accounting’s Expanded Horizon: Redefining Internal Practices for Organizational Flourishing (for more, see Call for papers published in ZTR, Vol. 49, No. 2 and at https://ztr.skwp.pl/cms/CMS:647). On behalf of the entire ZTR Editorial Team, I wish all authors, reviewers, members of the Editorial Board, and readers of ZTR a lot of health, happi-ness, and peace, as well as numerous professional successes in 2026. Yours sincerely,Anna Szychta
As enterprises face increasing competitive pressures, financial crises can significantly impact on their capital operations, potentially leading to operational difficulties and, ultimately, market exclusion. Consequently, many enterprises have begun to utilize financial early-warning systems to guide and control risks. Currently, there is neither a universal nor comprehensive enterprise financial risk management model in China, nor a unified classification standard for enterprise financial risk management levels. This article takes financial data on A-share listed companies in 2020 as the data sample, including those with special treatment (represented by ST) or non-ST status. We establish an independent indicator system within the framework of profitability, solvency, operational capability, development potential, shareholders’ retained earnings, cash flow, and asset growth. The model is constructed employing the factor–logistic fusion algorithm. The factor part addresses the issue of collinearity among risk indicators, and the logistic part presents the results in probabilistic form, enhancing the interpretability of the model. The prediction accuracy of this model exceeds 89%. Finally, by applying the principles of interval estimation theory to statistical hypothesis testing, we categorize the risk levels into Grade A, representing significant risk; Grade B, representing moderate risk; Grade C, representing minor risk; and Grade D, representing no risk. This article aims to provide a comprehensive definition of a universal financial risk management early-warning model applicable to all enterprises in China.
THE PURPOSE OF THE ARTICLE is to establish the importance and relevance of marketing innovations in the company's activities and to determine their impact on managing the competitiveness of business entities as a whole. RESEARCH METHODS. Various methods were used to research marketing innovations and competitiveness: analysis of special literature and views of scientists; methods of empirical research; method of abstraction, grouping and illustration; method of system analysis, etc. The use of these methods can be comprehensive for the best study of marketing innovations and management of competitiveness in the activities of various enterprises. PRESENTING MAIN MATERIAL. It has been established that the relevance and importance of marketing innovations is constantly growing in the conditions of a rapidly changing business environment, where new technologies, changes in consumer habits, competitive pressure and other factors require stakeholders to constantly adapt and introduce innovations into the marketing strategies of business entities. In the conditions of rapid changes in the market and the growing complexity of the business environment, marketing innovation is becoming a key tool for achieving success and sustainability of companies. Companies that actively innovate in their marketing usually have a better chance of attracting consumer attention and staying competitive. Marketing innovations are innovative approaches and strategies in the field of marketing aimed at attracting the attention of consumers, improving the competitiveness of a product or brand, as well as optimizing marketing processes. Marketing innovations can vary depending on the industry, the market and the specifics of the business, helping the company to take a stronger position in the market and provide a competitive advantage. Competitiveness management requires continuous improvement of products, processes, communications and strategies to meet changes in demand, technology and consumer preferences. The importance of marketing innovations in managing the competitiveness of the enterprise is manifested in the following positive aspects: understanding of the market and customers; development of products and services; effective marketing; increasing the efficiency of operations; interaction with clients; adaptation to changes in market conditions. CONCLUSIONS. Because of the conducted theoretical research, we established that marketing innovations are the introduction of innovative approaches, strategies, tools or technologies into the marketing activities of the enterprise with the aim of improving performance, attracting the attention of customers and ensuring competitive advantages. The main goal of marketing innovation is to introduce innovations in marketing, meet the changing needs of consumers and optimize interaction with the audience. Marketing innovation has been found to be an important factor in a competitive environment, as it allows companies to adapt to a rapidly changing market and provide sustainable competitive advantages. The ability to adapt to new trends and implement innovations can be a key element of success in modern business and increasing the competitiveness of an enterprise. Effective implementation of marketing innovations allows you to adapt to dynamic market changes, satisfy customer needs as much as possible and manage the competitiveness of the enterprise more effectively. It was established that it is important for the enterprise not only to introduce new ideas, but also to constantly adapt its strategy in accordance with changes in market conditions and customer requirements. It was determined that the effectiveness of marketing innovations for the enterprise depends on: the growth of profitability; customer satisfaction; market share; innovative competitiveness; investments in marketing; speed of implementation; employee engagement. KEYWORDS: marketing innovations; competitiveness management; business environment; company success; consumers; optimization of marketing processes; competitive advantages; innovative approaches; adaptation to changes.
Sri Marfuati, Hikmah Fitriani, Mustika Weni
et al.
Background: With 10 million cases around the world, pulmonary tuberculosis (TB) has been classified as a highly contagious disease and mostly affecting low and middle countries. Having the second highest incident cases in West Java of Indonesia, Cirebon becomes a challenging city in order to reduce the number of TB cases in the country.
Aims: This study aims to identify the patients’ knowledge and treatment phases, and how the two factors encourage patients to comply with their medication.
Methods : This cross-sectional observational study was conducted among 91 new pulmonary tuberculosis patients at the Cirebon City Community Lung Health Centre, selected using random sampling. Not only respondent characteristics, but also data on the patients' knowledge levels, treatment phases, and medication adherence were collected using a questionnaire and medical records. To assess the relationship between these variables, the collected data was then analyzed using the Spearman Correlation test. Ethical clearance was obtained from the Health Research Ethics Commission, and informed consent was gathered from all participants.
Results: This study reveals the most updated characteristics of the Tuberculosis patients at the Cirebon City Community Lung Health Center aged 15-64 years old with treatment duration ranged 1-6 months. The majority have insufficient knowledge about tuberculosis (45.1%), and 75.8% of patients adhered to their prescribed medication regimen, regardless of their knowledge level. The data indicates a significant positive correlation between knowledge level and medication adherence (p = 0.015), with 95% of patients with good knowledge adhering to treatment compared to only 34% with poor knowledge. Furthermore, there is a significant relationship between adherence and treatment duration (p = 0.002), as 85% of patients who adhered to treatment did so for more than two months.
Conclusion: The study shows that patients with better knowledge of tuberculosis are more likely to stick to their medication, which also leads to longer treatment durations. Given the high incidence of TB in the region, these findings suggest the need for targeted educational programs to enhance patients' understanding of TB, thereby improving adherence to treatment protocols.
Received: 20 May 2024, Reviewed: 09 June 2024, Revised: 26 August 2024, Accepted: 30 August 2024.
The work is devoted to the study of the problems of forming a full-fledged set of competencies of engineers, contributing to their professional implementation and ensuring the personnel sovereignty of domestic enterprises. The necessity of participation in the training of engineering personnel of enterprises of the real sector of the economy, especially the high-tech sector, is substantiated. The role of integration of technical universities and enterprises in the process of personnel training to ensure technological and personnel sovereignty of the Russian industry is shown. The personnel sovereignty of the Russian economy is impossible without attracting a sufficient number of highly qualified specialists who have received education in relevant, practice-oriented programs that include not only basic knowledge, skills and training skills, but also "soft" skills that allow you to choose and apply successful behavioral and communication strategies in various production situations. The main factors that need to be guided by when building an effective system for training engineers are identified. Underestimation of these factors, leading to the exclusion of disciplines such as business planning, resource management, and business communications from the educational programs of technical universities, reduces the effectiveness of training graduates who replenish the personnel corps of enterprises, therefore, special attention is paid in the article to the problem of forming a set of competencies of engineers that contribute to their professional implementation and, ultimately, ensuring human resources the sovereignty of the high-tech sector of the economy.
Education (General), Theory and practice of education
Abdolmajid Amirzadeh Ghasri, Saeideh Kalantari, Mahdi Tazeh
et al.
Extended Abstract IntroductionToday, erosion is a major factor in land degradation in Iran. Since a large portion of Iran is located in arid and semi-arid climates, wind erosion can be an effective means of destroying and causing damage in these areas. Nabkhas have distinct morphometric components from other erosional forms, but some of these parameters can affect the amount of wind sediment transfer. Identifying and measuring the relationship between these parameters and examining the process of changes in certain physical and chemical characteristics of sediments can have a significant impact on planning operations to reduce wind sand transfer and improve the analysis of sediment characteristics. The phenomenon of sand entering human centers in the southeast of Kerman province and Rigan city is considered a problem. This research aims to investigate the impact of the morphology of the species Tamarix, Calligonum, and Iranian mesquite on the morphometrics of the nabkhas in Rigan city and analyzing the measured parameters of the Nabkhas morphometry and their correlations using statistical methods. Material and MethodsThe city of Rigan, which covers 8600 square kilometers, is located south of Kerman. This city is one of the most important centers with the highest priority. Aerial photographs and Google Earth images were used to determine the area of Nabkhas, and a field visit was conducted to assess the development of Nebkas' territory.This area is a major source of wind erosion in Kerman province and even in the country. The severity of erosion is such that date trees with a height of more than 5 meters are buried under sand sediments. The first step was to measure the morphometric characteristics of Nabkhas along 6 one-kilometer transects. The characteristics of the Nabkhas of each of the Calligonum, Iranian mesquite, and Tamarix plants were measured separately. To investigate the characteristics of Nabkhas, the morphological characteristics of Nabkhas including height and diameter of the base were measured. The characteristics of the vegetation that forms Nabkhas were studied by measuring plant morphological factors, such as crown diameter and plant height. Statistics were collected from 44 farms that use Tamarix plants, 51 farms that use Iranian mesquite plants, and 38 farms that use Calligonum plants in total.Results The regression analysis between plant height and Nabkhas height indicates that the slope of changes in Nabkhas height compared to changes in vegetation height is higher in sedge and mesquite plants than in Calligonum. The height of Nebka is more affected by Tamarix changes than the other two plants. Based on the evaluation of the regression results between the canopy diameter and the canopy height, it can be concluded that the slope of the canopy height changes is greater than the slope of the canopy diameter changes in Calligonum and Iranian mesquite plants, respectively. It can be concluded that the Calligonum plant's crown diameter has a greater effect on Nabkhas' height changes than the other two plants. The regression results between plant height and root diameter indicate that the slope of root diameter changes is greater than that of plant height changes, respectively. It can be concluded that the height changes of the Tamarix plant are more significant in influencing the diameter changes of the Nabkhas base than the other two plants. The slope of diameter changes of the base compared to the changes of diameter of the plant crown, respectively, is higher in calligonum and mesquite plants than in Tamarix. Changes in the diameter of the crown of the Calligonum plant have a greater effect than the changes in the diameter of the other two plants on the changes in the diameter of the base of Nabkhas. Results and DiscussionNabkhas with Iranian mesquite have a longer base length in proportion to height than Nebkhas with Tamarix and Calligonum. The geomorphological characteristics of four plant species in Lut Plain's western region were examined, and it was found that the nebkhas with Tamarix have an average height of 1.5 meters and an average base of 4.2 meters. The Nabkhas' Iranian mesquite has an average height of 1.5 meters and an average base of 1.6 meters. Thus, their research results are in accord with the results of this research. According to the correlation results, the morphology of Tamarix, Calligonum, and Iranian mesquite species is significant compared to the morphometric characteristics of Nabkhas, which is consistent with the results (2 and 16). According to the regression results, Tamarix plant has a higher slope of changes in height compared to vegetation. The Calligonum plant has a higher slope of changes in height compared to diameter of plant canopy compared to the other two plants. On the other hand, the slope of changes in the diameter of the Nabkhas base compared to the changes in plant height of Tamarix is greater than that of the other two plants. The slope of the changes in the diameter of the base compared to the changes in the diameter of the plant crown is greater than that of the other two plants. The morphological characteristics of the sediments in the studied area indicate that storms are extremely strong throughout the year, causing a significant movement of sand in the area.
Objective: The purpose of the research is to investigate the concept of system sustainability in the framework of inter-organizational management accounting with particular attention to the environmental sustainability of agricultural enterprises. The study is aimed at researching the factors affecting the stability of the cooperative, understanding the mechanism for achieving sustainability, and developing an adaptive system of management accounting for environmental costs. Methods: The research relies primarily on conceptual and theoretical analysis. In addition, it attempts to develop an adaptive system of management accounting with a special emphasis on environmental costs. Results: A form for reporting on environmental costs adapted for companies with an active environmental stance and participants in inter-organizational cooperation is developed. The form is designed to account for environmental costs by type of activity, an example of which is livestock production. The study also emphasizes the need to adapt the range of products to the changing requirements for organic food, diversification of production activities, and a focus on green investments. Conclusion: Responding to the requirements of global trends and progress, producers should diversify their production activities and develop fundamentally new products. Agricultural producers should become a promising industry for investment with an emphasis on green investment.
This article examines modern approaches and innovations in risk management at food industry enterprises. The focus is on the development of a comprehensive, multi-level risk management mechanism that combines both traditional and advanced methods of risk analysis, assessment, and minimization. The study emphasizes the importance of a comprehensive approach to identifying both external and internal risks, including monitoring market trends, political and environmental changes, and operational processes. Special attention is given to the development of flexible and adaptive risk management strategies capable of rapid modification in response to changes in the external environment and encompassing various response scenarios. The article highlights the significance of integrating modern technologies and analytical tools into the risk management process, including the use of big data, artificial intelligence, and machine learning for accurate forecasting and risk assessment. The author of the article points to the need to enhance the culture of risk management at all levels of the enterprise, including regular training and increasing employee awareness. The article underlines the importance of regular monitoring and evaluation of the effectiveness of the risk management system, as well as maintaining open communication with stakeholders and regular reporting on the state of risks and measures taken. Particular attention is paid to continuous improvement and integration of innovations to enhance the effectiveness of the risk management system, defining the significance and innovation of the integrated approach. The research results present significant interest for forming the theoretical basis of risk management, as well as for practical application in a real business environment, contributing to the formation of more resilient and innovative enterprises in the food industry. Keywords: adaptive management, enterprise, food industry, crisis management, economic instability, risk, integrated approach, strategy, innovation, risk management mechanism.
The article focuses on the need to take into account digital competences in the strategic management of the company's human resources. The purpose of the article is to systematize the main elements of the human resources management strategy of enterprises based on digital competencies. The methodological basis of the research was the use of general scientific methods: comparison (when studying research terminology), analysis and synthesis (to study the main directions of research in previous publications), modeling (to present a model of strategic management of human resources of an enterprise based on digital competencies), as well as special methods : grouping methods (to create a digital competence assessment pyramid) and a graphic method. The article examines a number of scientific works devoted to the concepts of "human resources", "strategic management", "strategic management of human resources" and "digital competences of personnel". This made it possible to propose the author's concept of "strategic management of human resources based on digital competences", under which we propose to understand the model of perspective management of the enterprise by harmonizing the strategic goals of development with its capabilities and interests of employees in the conditions of digitalization of the economy. The article proposes a model of strategic management of human resources based on digital competencies, the main elements of which include: purpose, tasks, prerequisites, principles, functions, objects, subjects, methodology for evaluating the human resources of an enterprise based on digital competencies, motivation of human resources to the acquisition of digital competences, the main consequences of the implementation of the company's human resources management strategy based on digital competences. A "pyramid for evaluating digital competencies" is proposed, the use of which will contribute to the step-by-step identification of digital competencies in all business processes of the enterprise, which will contribute to the development of an effective human resources management strategy. It is emphasized the need to use in-house training, which is based on the use of the strategy of anticipatory training of specialists during their entire professional activity.
The development is impossible without ups and downs, as a result the stability is disrupted. It is hypothesized that development cannot occur continuously, and therefore it does not exclude the possibility of unstable states. The enterprise unsustainable development is characterized by its financial failure, which is identified with its bankruptcy. At the same time, bankruptcy and liquidation of enterprises in Ukraine is currently a fairly common phenomenon. The purpose of the article is to systematize the methods of financial risk management of enterprises as an ingredient prevention of their financial instability and bankruptcy for achieving sustainable development. A set of general scientific and special research methods were used to solve the set tasks, in particular: generalization and comparison - to establish similarities and differences between the results of research by other authors regarding their understanding of the essence of the categories "development", "sustainable development" and "risk"; grouping of indicators - to operate with information of the kinds and types of risks existing in the scientific literature and to operate with statistical data of the initiated bankruptcy procedures number of legal entities in Ukraine; mathematical - to develop a model for determining the maximum allowable value of lost cash flow of the enterprise, graphic - to visualize the presentation of information, etc. It is substantiated that the prevention of bankruptcy of enterprises is a tool for the sustainable development ensuring. An economic and legal tool is the plan of sustainable development of the enterprise that helps to solve the problem. Its component should be an economic analysis of the company's financial condition. At the same time, any enterprise carries risks related with its business activities. Scientists mostly recommend to use the minimum cost criterion for measures to reduce risk to its acceptable level as the main criterion for risk management. However, the question arises: what risk is considered to be acceptable? For the determination it is advisable to model the movement of the company's cash flows and to identify the limits that lead to unacceptable results for the company, For example, that can lead to the deterioration of the company's financial condition as well as to its bankruptcy and even liquidation. It is taken into account that the economic activity of the enterprise can take place both under normal operating conditions and burdened by certain extraordinary events. The method of determining the maximum permissible risks for enterprises of two groups is substantiated: for the ones, which violation of the bankruptcy procedure in general is possible; for the ones, which violation of the bankruptcy procedure is unlikely. The events that determine the risks during the export of products are considered.
The article clarifies the essence and outlines the role of risk management of enterprises of territorial communities of Ukraine in conditions of full-scale war. The authors considered the essence of the concept of «risk», compared the main features of the old and new paradigms of enterprise risk management, in particular: fragmented and integrated, special and continuous, limited and extended risk management. The regulatory and legal framework for the functioning and development of territorial communities and their enterprises, ensuring the restoration of regions and territories affected by armed aggression against Ukraine is specified. The ranking of the regions of Ukraine by the number of active enterprises was carried out, taking into account the distribution of territorial communities by region. The dynamics of business registrations in the regions of Ukraine during the full-scale war were analyzed. Areas of application of risk management of enterprises of territorial communities are highlighted. The relationship between the level of development of territorial communities and the quality of risk management of their enterprises, taking into account limiting endogenous and exogenous factors, was revealed. The need to ensure the rationality of making effective management decisions based on reliable and relevant information is substantiated. The stages of risk management at enterprises are considered: definition of the concept; development and approval of the risk management algorithm; participation of senior management in risk management; establishment of those responsible for the organization and implementation of risk management at the enterprise; identification of risks; risk analysis; risk assessment; adoption and implementation of a risky management decision; monitoring of the risk management process. Ways to improve the organization and implementation of risk management of the enterprises of the territorial communities of Ukraine, taking into account the peculiarities of their functioning in the conditions of a full-scale war, are proposed. Areas of strengthening the competitive advantages of territorial communities based on the effective use of their resource potential and ensuring high-quality risk management are highlighted. Emphasis is placed on the expediency of observing the main stages of enterprise risk management with constant monitoring of the implementation of planned tactical and strategic measures and ensuring the development of Ukraine's regions.
The article is devoted to the study of the prerequisites for the introduction of innovative management approaches for the foreign economic activity of industrial enterprises, taking into account the aggravation of the situation in the foreign economic processes of Ukraine due to military aggression, which fundamentally changed the economic space of the functioning of domestic enterprises. The authors stated that under the conditions of martial law, the management of foreign economic activities of enterprises requires special attention in the context of ensuring competitive exports and realization of opportunities for stable cooperation with international partners. The article defines the prerequisites that will form the foundation for the effective restoration of foreign economic activity of industrial enterprises using innovative approaches. The authors include the following as key prerequisites for innovative management of the foreign economic activity of industrial enterprises: a deep understanding of the current state of the world economy and trade trends, the ability of the enterprise to adapt to changes in foreign markets, the development of its own innovative capacities, the establishment of an effective system of communication and cooperation with all interested parties, including state bodies, business partners, customers and other structures. Particular attention in the article is devoted to highlighting the prerequisites for the implementation of innovative management of foreign economic activities of industrial enterprises, which include the development of innovative culture in the organization, analysis and forecasting of foreign markets, innovative technologies and processes, knowledge management and training, partnership and cooperation networks. The systematization of the prerequisites for the implementation of innovative management of foreign economic activity enabled the authors of the article to form a number of promising directions for updating the management systems of foreign economic activity of enterprises of the Ukrainian machine-building industry during the war and post-war period. Considered in the article, the prerequisites of innovative management of foreign economic activity of industrial enterprises provide an opportunity to determine further directions of transformation of foreign economic activity management systems with the necessary further detailing of innovative management methods.
Purpose: of the study is to substantiate the possibility of carrying out structural, spatial and technological modernization of the economy of the macroregion.Methods: the study used a systematic approach and the postulates of the modernization theory. The trend analysis was carried out with the help of statistical data. The predictive analytics methods were used to predict possible changes.Results: external shocks (economic crises and sanctions measures) to which the regions are exposed force them to adapt to a new condition and necessitate structural, spatial and technological modernization. The assessment of the structural state of the economy of the district based on the use of various statistical indicators revealed that the largest contribution to the creation of the regional domestic product is made by industries that belong to the non-manufacturing sector. There is nothing critical in this fact, but for lagging and problem regions, including the study district, it is most acceptable to ensure the dominance of industries in the manufacturing sector. It is possible to implement such an approach through structural, spatial and technological modernization.Many problems associated with changes in the structure of the economy are not solved due to the low technological base of enterprises in the real sector. Possible solutions to such problems are in the field of technological modernization and improving the quality of fixed capital. An important role in the implementation of these processes is assigned to the use of advanced technologies and special software products. To a greater extent, this applies to economic entities of the real sector, which form the framework of the economy.Conclusions and Relevance: the implementation of the modernization approach for the district is associated with certain problems. To solve them, it is possible to use various tools, including plans, strategies, programs, program-target management methods, and others. To carry out structural, spatial and technological modernization of the economy of the district, the most effective is the use of project management methods. The peculiarity of project management is that its methods can be adapted to the conditions of different regions, which differ in the parameters of socio-economic development.
IntroductionHarsh ecological conditions, including water scarcity, have limited vegetation life in desert areas. Consequently, the cultivation of drought-resistant plants compatible with desert areas and their expansion, while creating suitable vegetation, increases biodiversity, controls desertification and is oriented towards the sustainability of desert ecosystems. Cannabis is a drought-tolerant plant which, because of its great genetic diversity, has the ability to grow in different climates, particularly in semi-desert areas. Appropriate agricultural management enhances the vegetation, production and productivity of agricultural products. In this context, it is important to study planting date and plant density as factors impacting production. Planting dates must be chosen to allow sufficient time for each stage of growth and development. The use of optimal plant density may improve plant growth and increase plant yield by reducing intra-plant competition. Results of search on two densities of cannabis plants of 8 and 16 plants per m-2 in Birjand, the highest seed yield was obtained from a density of 16 plants per m-2. Finding on densities of 50, 150, and 250 plants per m-2 in Mashhad, and 30, 90, and 150 plants per m-2 in Shirvan reported that as the density of cannabis plants increased, the flowering date decreased in both regions. Given the arid and semi-arid climate of South Khorasan, planting plants compatible with the climate of the region, such as cannabis, can increase vegetation cover while producing an acceptable yield. The objectives of the current research are to study the effect of agricultural management on the growth characteristics of the forgotten cannabis plant in semi-arid climate of Birjand. Material and MethodsThe current research was carried out in Center of Agriculture and Natural Resources Research if South Khorasan, located at 59′ 13° east longitude and 53° 32′north latitude, and 1491m above sea level. South Khorasan province has a desert and semi-desert climate. Before preparing the soil to determine the required amount of chemical and organic fertilizers, the soil in the field was analyzed. Data on temperature changes and the total number of sunny hours of various months during the cannabis growing period were received from the Birjand weather station. The experiment was conducted as a split plot based on a randomized complete block design with three replications. Treatments investigated included planting date on three levels of May 12, May 27 and June 11 as the main plot and plant density at three levels of 22.2, 11.1 and 7.4 plants per m-2 as the sub plot. In this research, the phenological characteristics including the number of days to emergency, days to flowering, days to seed filling, days to physiological maturity, length of vegetative period, length of reproductive period, length of flowering period, and morphological characteristics including plant height, number of main stem branches, stem diameter and seed yield were investigated. Statistical analysis of the data was done using SAS software and the comparison of averages was done based on Duncan's 5% multiple range test. Results and DiscussionThe results showed that the impact of planting date on all morphophenological traits was significant, with the exception of stem diameter. The delay in planting between May 12 and June 11 significantly reduced the length of phenological stages, and vegetative growth of cannabis, and ultimately caused a 48% decrease in seed yield. Late cultivation, due to the increase in temperature, the plant completes its vegetative growth faster. The delay in planting by shortening the period of effective growth, reducing the photosynthetic potential of the plant, and coinciding with the period of seed filling with low temperatures and shortening of the day has led to a decrease in the quantity and the filling speed of the seeds, and subsequently the yield of the seeds decreases. It has been reported that a 20-day delay in seeding from 10 May led to a 46% decrease in seed yield under climatic conditions in Azerbaijan. The effect of plant density on morphological traits, number of days until flowering of female plants, days until seed set, days until physiological maturity, length of vegetative period, length of flowering period and seed yield were significant. The increase in density from 7.4 to 22.2 plants per m-2, while delaying flowering, increased seed yield by 15.4%. Increased plant density due to higher plant height and increased number of plants per unit area increased seed yield. Results of search on two densities of cannabis plants of 8 and 16 plants per m-2 in Birjand, the highest seed yield was obtained from a density of 16 plants per m-2. To achieve proper yield performance, and develop cannabis cultivation- as a plant compatible with the semi-desert region- the planting date of May 12 and the density of 22.2 plants per m-2 can be used.
Yana Ishchenko, N. Semenyshena, N. Yevdokymova
et al.
The publication is devoted to the development of recommendations for agricultural enterprises on the accounting of special operations to ensure the management function under martial law. The main problems of business production, which are the result of Russia's military aggression against Ukraine, are highlighted. The article summarizes the features of information support for the needs of management in martial law. The expediency of liberalizing the requirements for primary accounting for the special period is substantiated, which will allow adapting the documentation system to the specifics of organizing business processes under martial law. The main changes in the organization of labor relations and accounting for payments to employees are indicated. The procedure for taxation of charitable assistance is reflected, considering changes in the current legislation, the procedure for assessing charitable assistance, and a methodology for its accounting when providing and receiving is proposed. An algorithm for providing state assistance to small and medium-sized agricultural producers through the compensation of the interest rate on attracted loans has been studied, and a method for accounting for such assistance has been proposed. It is singled out as a specific object of accounting, the property of enterprises, which, due to its territorial location in the zone of active hostilities, in the zone of temporary occupation or other negative factors of the influence of the war, has become unuseful. It is concluded that the procedure for determining the amount of the expected recovery of an asset and losses from reducing its applicability, which is given in NSA No 28, cannot be applied in the event of the destruction of property (full or partial) and due to other negative factors of war impact. Such an assessment procedure should be determined by the state centrally, considering current wastage and losses from lost profits in the future; the procedure for accounting for the loss of utility of such property is proposed. The possibilities of tax management of agricultural enterprises to change the taxation system under martial law have been studied and methodological modes of reflection in the accounting of calculations for a single tax of payers of the 3rd group are offered.