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Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process. In the search for the most accurate alternatives for allocating indirect costs, the Activity Based Costing (ABC) method has become more popular in recent decades and is increasingly used by companies. The ABC method has many advantages, but it also has disadvantages, which have led to further development of the method by proposing newer versions. These include Fuzzy Activity Based Costing (FABC), which reduces the risk of uncertainty in data collection conditions and inaccurate cost allocation. However, while the literature provides a theoretical model of the FABC approach, there is very little research focused on sector-specific companies. Given that the issue of indirect cost allocation is particularly relevant for manufacturing companies, this paper explores the possibilities of applying the FABC method in manufacturing companies, using the example of a paper and cardboard manufacturing company. The aim of the research: after revealing the principles of ABC and FABC implementation, to improve the indirect cost allocation process in a paper and cardboard manufacturing company using the FABC method. The methods used for the study were document analysis, observation, conversation, interview, and fuzzy set analysis. The results showed that the FABC method has lower cost drivers for some activities and higher cost drivers for others than the ABC method. The improvement path developed for the allocation of indirect costs using the FABC approach could serve as a good model for its implementation in other manufacturing sectors.

The existence of tax havens is an integral phenomenon of the modern stage of the world economy development. They compete with each other on the basis of tax rates, privacy level, quality and speed of the service offered. Determining the impact of tax havens is now a rather pressing issue, deepening which has largely contributed to leakages of information, particularly the Panama Papers. However, the leaks of information from tax havens are not sufficiently covered in the research of both domestic and foreign scholars. The article is aimed at examining the impact of tax havens and the Panama Papers information leak on the world economy. The definition of tax havens and their scale in modern conditions of globalization economy is considered. In the systematization of scientific works the relatively different leaks of information from tax havens were compared and the largest of them was identified. The essence of the activities of Mossack Fonseca, the company that was the victim of the data leak, is disclosed. The dynamics of registered offshore companies within the framework of the Panama Papers leak are substantiated. With the help of a mathematical model, the authors computed a trend vector of movement of the number of companies, which are using the services of offshore zones. As a result of regression trend analysis, it was defined that the number of companies registered by Mossack Fonseca tends to grow (an average of 292 units annually). This indicates that, despite the publication of classified information, the popularity of tax havens continues to increase. The main intermediary countries, which are most popular in tax speculation, are provided. It is determined that the simplicity of formalization and registration of companies, the lack of control over subsidiaries of multinational business groups are key attributes of the activities of tax havens that contribute to their use to avoid paying income taxes and money laundering. The consequences caused by the activities of tax havens and information leaks from them have been formulated. The most important among them are: sanctions provisions and monitoring of offshore activities.

ESG reporting has become a critical component of corporate transparency, driven by growing stakeholder demands and changing regulatory requirements. The article identifies critical problems, including the need for standardized reporting systems, the complexity of data collection, and the diversity of regulatory and legal acts in different countries. In addition, the article examines the theoretical foundations of ESG reporting: stakeholder theory, legitimacy theory, and signaling theory. The theoretical foundations emphasize the importance of aligning corporate practices with the expectations of a wide range of stakeholders. The paper examines industry practices and geographic differences in ESG reporting practices, highlighting how different sectors and regions prioritize different aspects of ESG performance. Despite the challenges, the paper argues that the future of ESG reporting is promising. The spread of ESG reporting practices depends on the support of global initiatives to harmonize reporting standards and the growing recognition of the importance of sustainable development. By addressing these challenges, companies can improve their ESG performance, contribute to sustainable development, and strengthen stakeholder relationships. The article provides a comprehensive analysis of the current state of ESG reporting and offers insight into its future direction. The research was carried out with the support of the Ministry of Education and Science of Ukraine within the framework of the project «Development of a Mechanism for Sustainable Development of Economic Systems in the Conditions of Military Actions and Post-War Economic Recovery» (registration number 0124U000463).

Purpose: This research aims to explore the integration of qualitative research methods with Root Cause Analysis (RCA) to enhance problem-solving by capturing both quantitative and qualitative data, providing a holistic understanding of complex issues. Design/Method/Approach (only for empirical papers): A systematic review of secondary data from academic journals, books, and reports was conducted, focusing on studies that discuss the use of RCA and qualitative research methods, either separately or in combination. Findings: Integrating qualitative methods with RCA uncovers human and contextual factors often missed by quantitative data, enhancing problem understanding and stakeholder engagement, leading to more comprehensive and sustainable solutions. Theoretical Implications: The research extends existing RCA frameworks by incorporating qualitative insights, bridging technical analysis with human-centered understanding. Practical Implications: Practitioners can use this integrated approach to address both technical and human aspects of problems, leading to more effective interventions. Originality/Value: This paper highlights the importance of combining qualitative methods with RCA, offering a more holistic problem-solving framework. Research Limitations/Future Research: Findings may vary in different contexts; future research should develop standardized frameworks for integration and explore long-term impacts.

Purpose: The article's purpose is to shed light on some indicators of the resident's quality of life in a specific modern building in the city of Kruja, Albania. Design/Method/Approach (only for empirical papers): A questionnaire with 30 questions was prepared for the inhabitance, and the Binary or Tobit probabilistic models were taken into consideration as part of the methodology, in order to conclude. The study will further analyze the implications of the inhabitants and their behavior in a specific contemporary building in the city of Kruja. It was examined the statistical significance of each variable (questions) in the models elaborated with Eviews 8 software. The stable models that are associated with the "Log-likelihood" statistic were statistically significant at a significance level of p < 5%, or with 95% confidence, based on the model tests. Findings: The study concluded that the most statistically significant quality of life indicators part of the questionnaire are questions P3, P8, P18, P19, P22, and P23, related to the typology of the apartments, methods of cooling during summer, present living conditions, apartment improvement, apartment orientation, and time spent in the living room. Furthermore, the study reveals that most of the quality of life indicators (part of the questionnaire) are not statistically important, so they will not be considered part of the models created in the article. Theoretical Implications: Gujarati’s (Basic Economics) theory was developed in the article. Practical Implications: This study will serve as an indicator to analyze the further improvements that might occur in the specific building (not just in the city of Kruja), considering the main quality of life indicators. Originality/Value: The article will serve as a base for further analysis of resident’s behavior and their social impact in the community in order to be aware of their needs for further developments in the construction field. Research Limitations/Future Research: The findings depend profoundly on the type of building the residents are living in. The research stream that can be inspired by the research is strongly related to mathematical regression models, statistics, and probability. Paper type – statistical

Purpose: This study aims to clarify the relationship between the leadership styles of primary school principals and their relationship to the cohesion of the educational group from the point of view of primary education teachers, Design/Method/Approach: The study is considered an experimental study in revealing the styles of administrative and educational leadership of a principal and their relationship to the cohesion of his group of professors, using the descriptive, relational approach. They also conducted a quantitative survey of the data through two questionnaires and ensured their validity and reliability, then applied them to 376 professors. Findings: The model provides a direct relationship between The democratic style of the principals of primary education in the city of Messaad and the cohesion of the educational group from the point of view of teachers, but the delegative Leadership style (Laissez-Faire)and authoritarian don’t affect the cohesion of the educational group from the point of view of teachers. Theoretical implications: This paper presented two important studies related to leadership styles and group dynamics and cohesion to compare them with the results of our current study. The study also indicated a full definition of the terms of the study. Originality/value: This research helps school principals and supervisors adopt the appropriate method in managing their institutions in accordance with the needs and requirements of subordinate teachers to work efficiently and provide the best performance. Research limitations/Future research: This research offers prospects for future research on factors that help maintain group cohesion. Paper type – empirical. Keywords: The democratic; the delegative; the authoritarian; cohesion. JEL Сlassіfіcatіon:, C93, D23, C92, M12

Purpose: The aim of this study is to examine how the integration of Emotional Intelligence (EI) and Artificial Intelligence (AI) in leadership can enhance leadership effectiveness and influence the development of future leaders. Design / Method / Approach: The research employs a mixed-methods approach, combining qualitative and quantitative analyses. The study utilizes secondary data sources, including scholarly articles, industry reports, and empirical studies, to analyze the interaction between EI and AI in leadership settings. Findings: The findings reveal that the integration of EI and AI significantly improves decision-making, strategic planning, talent management, and communication within organizations. Leaders who leverage both EI and AI experience higher employee satisfaction, improved team performance, and enhanced organizational outcomes. Theoretical implications: This study contributes to leadership theory by introducing a novel framework that demonstrates the complementary roles of EI and AI in leadership. Practical implications: The research offers practical guidelines for leadership development, emphasizing the need for future leaders to integrate EI and AI skills in order to navigate complex business environments successfully. Originality / Value: The paper provides an original framework for the integration of EI and AI in leadership, offering new insights into how these two elements can work together to improve leadership effectiveness. Research limitations / Future research: Future research should further explore the empirical impact of EI and AI integration in various industries and leadership levels to generalize findings across broader contexts. Paper type: Conceptual.

Purpose: The purpose of this study was to assess the effects of succession management practices on NGOs performance in Tanzania. The specific objectives of the study were to: examine the effects of talent management on NGO performance; determine the effects of career management on NGO performance; and evaluate the effects of compensation management on NGO performance. Design/Method/Approach (only for empirical papers): The study used quantitative approach. The targeted population was 124 employees working in both managerial and non-managerial positions. Simple random sampling was used to provide detailed information. Data was collected using questionnaires. The data were analyzed through descriptive and inferential analysis. Findings: The findings of the study showed that the majority of respondents, with an average mean of 3.7, 3.8, and 3.7, agreed that talent management, career management, and compensation management influence organizational performance in terms of efficiency and effectiveness, respectively. The results indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between talent management and employees’ performance. The results further indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between career development and employees’ performance. Moreover, the results indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between compensation practices and employees’ performance. Theoretical Implications: The study refines the succession management practices literature. The multiple dimensions of selected human resources practices have been explored. Practical Implications: The multiple dimensions of selected human resources practices have been explored, which might help managers improve employees' performance at work. Human resource scholars would benefit from this study during the course of training by ensuring this knowledge is intensified so as to produce better human resource management at work. Orig Purpose: The purpose of this study was to assess the effects of succession management practices on NGOs performance in Tanzania. The specific objectives of the study were to: examine the effects of talent management on NGO performance; determine the effects of career management on NGO performance; and evaluate the effects of compensation management on NGO performance. Design/Method/Approach (only for empirical papers): The study used quantitative approach. The targeted population was 124 employees working in both managerial and non-managerial positions. Simple random sampling was used to provide detailed information. Data was collected using questionnaires. The data were analyzed through descriptive and inferential analysis. Findings: The findings of the study showed that the majority of respondents, with an average mean of 3.7, 3.8, and 3.7, agreed that talent management, career management, and compensation management influence organizational performance in terms of efficiency and effectiveness, respectively. The results indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between talent management and employees’ performance. The results further indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between career development and employees’ performance. Moreover, the results indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between compensation practices and employees’ performance. Theoretical Implications: The study refines the succession management practices literature. The multiple dimensions of selected human resources practices have been explored. Practical Implications: The multiple dimensions of selected human resources practices have been explored, which might help managers improve employees' performance at work. Human resource scholars would benefit from this study during the course of training by ensuring this knowledge is intensified so as to produce better human resource management at work. Originality/Value: As per the existing empirical literature, it is the first study to be conducted in the Tanzanian context. Research Limitations/Future Research: This study concentrated on studying the relationship between selected succession management practices and organizational performance. Therefore, this study laid the foundation for other researchers to focus on other variables that may influence employees' performance. Nevertheless, researchers may also study the same relationship with other institutions. Also, other researchers may wish to expand their knowledge by conducting the same study through the use of different research methodologies, i.e., qualitative methods, in order to confirm whether different methods may produce similar findings or vice versa. Paper type – empirical. inality/Value: As per the existing empirical literature, it is the first study to be conducted in the Tanzanian context. Research Limitations/Future Research: This study concentrated on studying the relationship between selected succession management practices and organizational performance. Therefore, this study laid the foundation for other researchers to focus on other variables that may influence employees' performance. Nevertheless, researchers may also study the same relationship with other institutions. Also, other researchers may wish to expand their knowledge by conducting the same study through the use of different research methodologies, i.e., qualitative methods, in order to confirm whether different methods may produce similar findings or vice versa. Paper type – empirical.

This research paper explores the transformative potential of intelligent economic systems in the context of sustainable economic growth. This potential determines the impact of integrating artificial intelligence, data analytics, and automation into economic processes on key dimensions, including economic growth, resource efficiency, and environmental sustainability. Through a multidimensional approach, this research employs quantitative analyses, qualitative insights from stakeholder interviews and expert surveys, and cross-regional comparisons to provide a comprehensive perspective on the subject. The findings reveal a compelling positive relationship between the adoption of intelligent economic systems and economic expansion. Regions that have embraced these systems consistently outperform their non-adopting counterparts, demonstrating higher economic growth rates, enhanced resource efficiency, and improved environmental sustainability. Innovation emerges as a central driver of growth, while challenges related to workforce adaptation and data administration require careful consideration. This research paper not only underscores the significance of intelligent economic systems in shaping a more sustainable and prosperous future but also offers practical recommendations for policymakers, businesses, and individuals. It calls for a collaborative global effort to harness the transformative power of intelligent economic systems, highlighting the potential to create a harmonious balance between innovation, intelligence, and sustainability in the pursuit of economic prosperity. The research carries significant practical value for a wide range of stakeholders, including policymakers, business leaders, investors, and the broader community. By empirically examining how intelligent economic systems, characterized by the integration of technologies like artificial intelligence, big data analytics, and automation, impact economic growth, resource efficiency, and sustainability, the research offers actionable insights and recommendations that can guide decision-making in both the public and private sectors.

The socio-economic situation in the world and the Russian Federation in particular is characterized by increasing mobility in all spheres of public life and the expansion of economic ties. To maintain its competitive advantages, a territory should ensure effective communication lines and a highly developed transport system. The paper investigates the issues of transport infrastructure management in Russia at regional level. The theoretical framework includes the concepts of public management and digital transformation, as well as spatial development theory. The methods of synthesis, expert assessment, and min-max normalization were used. Statistical data were retrieved from the Russian Federal State Statistics Service (Rosstat) for 2016–2021. It was found that the current methodologies for assessing transport infrastructure are not in line with the global trends in the social development, including digital transformation. In the paper, we come up with a new methodology for assessing digital transport infrastructure (DTI) which suggests calculating a composite index of the region’s DTI based on four subindices: transport, education, information and communication, and innovation. The study provides composite indices for Russia’s all federal districts for the period from 2016 to 2021 indicating that the regions are seriously lagging behind the center, and the development level of innovation, ICT and education is insufficient.

Industry is the backbone of the economy of developed countries and individual regions. To optimize management processes in such a complex and multi-level sector, specific economic-mathematical models and practical tools have to be developed. The paper discusses the optimal architecture of the regional industrial complex management model on a modern theoretical-methodological and instrumental (program) basis. The classical management theory, optimization theory and game theory constitute the methodology of this study. Among the research methods applied are agent-based and minimax approaches. We substantiate the use of agent-based modelling to simulate administering the regional industrial complex. The paper presents a three-tiered management architecture consisting of federal, regional and company level authorities (united by type of activity). For each level, control agents are identified and a set of indicators formed, which cover the structure of the phase vector, including its attributes, key parameters, control actions used, risks, a model of the parameters’ dynamics, and a model of the data possessed by the object. We build a hierarchical structure of administration and information relationships in the model and, based on the minimax approach, create an algorithm of agents’ efforts to select optimal control actions. The proposed architecture will allow forming a flexible toolkit for assessing industrial development scenarios and producing the best step-by-step management pattern of the regional industrial complex.

A vast array of research works concentrates on such aspects of inflation processes as their essence, development factors, anti-inflationary regulation, etc., but precious few of them attempt to identify the factors of inflation in the strategic priorities of regional development. At the same time, economics and state policy at both national and regional levels recognise the significant effect of inflation on economic development. The paper deals with non-monetary factors of inflation in regions and develops a path for formulating regional policy on their regulation. The theories of regional economic development and inflation constitute the methodological framework of the study. The research methods include systematization, functional and comparative analysis, deduction. We identify the provisions of the socio-economic development strategies of the Ural macroregion’s member territories relating to the regulation of non-monetary factors in the development of inflationary processes. The identified aspects of inflation reflect the impact of its non-monetary factors on regional economic development and require anti-inflationary policy to be coupled with the areas of activity of regional authorities. We present a conceptual-logical model for framing regional policy on regulating non-monetary factors of inflation in an RF subject specifying the strategic priorities of economic development that influence regional factors of inflation. The model demonstrates that it is the state programmes of Russia’s constituent entities that are the main tool for regulating non-monetary factors of inflation in the regional government system. It coordinates price regulation measures in the regions with the goals and objectives of policy aimed at developing their economies. The findings contribute to the understanding of regional inflation factors and can be used by regional authorities when executing socio-economic development strategies.

Digitalization and globalization have radically affected work organization and interaction between workers in the course of performing job duties. Co-creation activity on digital labour platforms is a new phenomenon that has been little studied. The paper aims to explore collaboration as a driving force in the evolution of work organization patterns and investigates its main effects on the labour market. Theory of cooperation and organizational theory constitute the methodological basis of the study. The research methods used are evolutionary analysis, statistical and regression analysis. The empirical evidence is comprised of open data from the European Social Survey (ESS) Round 10 (2020/23). The study identifies the directions for altering the forms of collaborative activities: the key ones are associated with the enhancement of individual value, accumulation of human capital and a rise in worker autonomy. It is shown that organization of work, which is also undergoing significant changes, promotes flexible working practices. The empirical analysis indicates that high-frequency Internet use among self-employed workers significantly increases the probability of engaging in co-creation activities, particularly as education levels rise. The growing intrinsic motivation of participants to such activities leads to higher labour productivity. The findings highlight a critical issue regarding the lack of human resource management practices in platform employment. Designing a new (flexible) model of work organization aligned with the characteristics and effects of co-creation activities can serve as a promising direction for further research.

The article addresses the issues of the public service logic (PSL), one of the avenues of studying public and municipal administration. Developing this concept will contribute to the theory and practice of providing public services in the Russian system of state and municipal government. Methodologically, the paper rests on the provisions of public administration, as well as the concepts of service-dominant logic and public service-dominant logic. It follows the principles of methodological individualism and interdisciplinary approach that allows adding the findings of the existing economic studies to our analysis. Among the research methods applied are comparison, content analysis and systematization. We have identified the following theoretical gaps that need to be bridged to develop the PSL: first, the lack of a scientifically grounded definition of “public service value” as a form of service co-production involving the seller and the buyer, and, second, determining behavioural characteristics of employees of public (non-profit) organizations rendering credence goods-related services. Thus, the PSL outlines an important research area, namely studying value co-creation mechanisms in the public sector. The research findings can be utilized to refine public policy and produce strategic documents for the development of non-profit organizations providing public services.

In the context of the growing global concern for sustainable economic growth, the importance of managing limited natural resources and minimizing the impact on the environment is becoming increasingly evident. In this direction, joint efforts must focus on developing an economy that meets the needs of the present without jeopardizing the ability of future generations to meet their own needs. To achieve this goal, eco-innovation becomes essential, by promoting the development and implementation of innovative technologies aimed at supporting resource efficiency and reducing the negative impact on the environment. In this context, the paper aims to analyze the role of eco-innovation in resource efficiency, where the author presents and explains the interdependence between the 2 concepts in the context of sustainable economic growth. At the same time, the paper aims to analyze the activities undertaken by companies from the Republic of Moldova in terms of resource efficiency and the impact of climate change on strategies. The methodology is based on the survey method, methods of analysis and synthesis of data interpretation and relevant comparisons. The research results illustrate different ways in which companies are adapting to changes in their environment, including climate change, and various efforts to improve resource efficiency, which remain very modest. This underlines the importance of developing and implementing resource optimization strategies within companies, through eco-innovations, while monitoring the impact of these strategies, which is a way to respond to permanent challenges in the business environment and to contribute to strengthening a more sustainable economy.

As a technological powerhouse, Asia should not be overlooked. The region has been responsible for 87% of patent filings, 43% of startup investment, 51% of expenditures on research and development, and 52% of the global growth in tech company revenues during the past ten years. Within this framework, the current paper investigates the impact of fiscal policy and FDI on research and development in East Asian countries during the last 20 years. It further analyses the direction and shocks of these impacts. The methodological framework included theories of public policy and R&D management, the concept of absorptive capacity, etc. The database includes fiscal policy, FDI, domestic credit, and R&D data for 2000–2020. As a result, the paper adopted Autoregressive Distributed Lag (ARDL) and Granger causality tests to capture the short-run and long-run dynamic relationship among the variables. Next, we utilized Fully Modified Ordinary Least Square (FMOLS) and Dynamic Ordinary Least Square (DOLS) models to capture the cointegration between fiscal policy, FDI, domestic credit, and R&D. In light of this, the research revealed that the region’s fiscal policy and FDI outflows had a negative impact on the spending on R&D. Conversely, the results showed that FDI inflows and domestic loans provided to the private sector had a large favourable influence on research and development. It is also crucial to emphasize that the ARDL model produced results that were equivalent to the FMOLS and DOLS. Lastly, the Granger causality demonstrated a one-way causal relationship between fiscal policy and research and development. The study will help policymakers on how to promote R&D and enhance a country’s competitiveness in the global economy by paying enough attention to their fiscal policy. It will also assist policymakers to develop strategies to attract FDI that can benefit their R&D sector.

We attempt to answer the question that has persisted since the introduction of partial restrictions on access to international reference databases (IRDs) for Russian researchers: is it still reasonable for national scientific journals to strive to be indexed in these databases or does it make sense for them to tread their development path at the national level? The study tests the hypothesis that indexation of Russian academic journals in the Web of Science and Scopus databases affects their scientometric indicators. Scientometric management and data management approaches constitute the theoretical framework of the paper. The key research method is scientometric analysis of bibliographic data. An extensive list of journals’ scientometric indicators was addressed, including those used when compiling the Science Index ranking until 20232. The research data were retrieved from the scientific electronic library eLibrary and Scopus and the Web of Science databases. The sample of the study is comprised of Russian academic journals indexed in the IRDs and classified in the State Classifier of Scientific and Technical Information (GRNTI) as the socio-humanitarian block. The analysis of the sample indicates that the effect expected from journals’ indexation in the IRDs, which suggests expanding the international pool of authors and a growing global interest, is overestimated, since it is largely ensured by an increase in the national academic audience. We substantiate that, despite the positive correlation between the rise in scientometric indicators and journals’ indexation in the IRDs, the mere fact of entering these databases is not the primary condition for success and the ultimate goal of development. The paper formulates recommendations stating that interaction between journals and the IRDs should be organized in accordance with editors’ goals and plans for the development of periodicals.

This article examines the concept of integrated sustainability management and its relationship with corporate social responsibility (CSR) and environmental, social and corporate governance (ESG). Although CSR is a normative concept that requires companies to be responsible for their participation in society from an ethical perspective, ESG helps measure and quantify these efforts, primarily through investment criteria. The paper identifies that sustainability reporting (SDR) can bring financial, reputational, risk management and strategic benefits to companies, and more companies recognize the importance of sustainability reporting and making it a priority in their business practices. This study presented grouped classifications of the benefits of ESG disclosure in corporate reporting. The main problems faced by Ukrainian companies during the implementation of ESG criteria in their activities are highlighted, in particular: limited awareness and lack of understanding of ESG issues, lack of standardized ESG reporting, improper disclosure of ESG information, weak compliance with existing regulations, insufficient coverage of ESG issues in mass media information, etc. This article also suggests some measures that should be taken to solve the mentioned problems. The paper highlights the relationship between sustainability and financial performance, a widely debated topic. Some argue that implementing sustainability practices can have a positive impact on a company's financial performance in the long term, while others argue that sustainability practices can have a negative short-term impact on financial performance. In addition, the analysis of major meta-reviews that analyze and summarize research findings on the relationship between ESG reporting and financial performance is highlighted. These meta-reviews show that there is indeed a positive relationship between these metrics, although the strength of the relationship may vary depending on a number of factors, including industry, geographic location, and company size.

The paper aims to assess changes in the public perceptions of European Union values in Ukraine in the conditions of external aggression. It explores how conflict escalation affects the public views in different groups, and changes attitudes and beliefs regarding adopting European Union values in society. The paper analyses the concepts of value and demonstrates the devaluation of cultural and social values in some population groups. The methodology applies a survey based on online interviews and descriptive statistics methods. The Schwartz methodology in the World Values Survey 2020 is used to create a survey questionnaire. An online survey of Ukrainians’ worldviews of European Union values perceptions was conducted for Ukrainian citizens in all regions except for the territories, occupied in 2022. The survey results highlight the trend of commitment of a major part of Ukrainian citizens to European Union values. The research demonstrates the inconsistencies in the importance and satisfaction of social values and stereotypes, compliance with the law, personal freedom and human rights, level of economic freedom, and commitment to European integration. These contradictions will be resolved through the development of favorable conditions and of beliefs and convictions of people that support the adoption and dissemination of European values.

In the current conditions of globalisation of economic relations, it is important to study the impact of economic theories on the formation and development of customs and accounting of international transactions. Dynamic changes in the economic environment require constant analysis and evaluation of the impact of various economic concepts on the practical activities in the field of customs policy and accounting of international transactions. The article provides the in-depth analysis of the impact of various economic theories on the evolution of customs policy and international accounting. To achieve the goal of the article, the methods of system analysis, literature review and synthesis of scientific information were used. The paper provides a systematic review of the main economic concepts, such as mercantilism, the classical school of political economy, neoclassical and modern theories, in the context of their impact on the practical aspects of customs and accounting for international transactions. The results of the analysis indicate that economic theories have had a significant impact on the formation of customs tariffs, the development of international trade relations and the practice of accounting for international transactions in different historical periods. The study shows that different approaches of economic thought play a key role in determining international business strategies and shaping the economic policies of states. The article will help both students and researchers studying economic sciences and international business professionals to expand their knowledge and understand the importance of theoretical approaches in practical use. Takinginto account the diversity of views and concepts covered in the article, it is possible to gain an objective view of the evolution of customs and accounting in the international context and understand their potential impact on the economic development of a country.

An important target of the UN Sustainable Development Goals (SDGs) is the efficient use of the planet’s resources. In this study, the authors show a strong exponential relationship between the economic complexity index and the efficiency of resource use in a country. The economic complexity index is a characterization of the productive capacity of large economies. This index measures the level of knowledge accumulated by a society that enables production. Assessing the level of a country’s index also makes it possible to predict future trends in the region’s economy. The model of economic sophistication index proposed by the authors includes the service economy, retail trade and manufacturing. Thus, in the paper, the authors identify how the economic complexity index affects the product level by defining the product space for each country and identifying the main products that contribute to a high product complexity index and prospective scalability, indicating the potential to produce better products in the future. Policies focused on increasing economic complexity and investing in staple products appear to be a priority for achieving sustainable development.

In the context of population aging, it is increasingly important for researchers to analyse the specific behaviour of the so-called ‘silver consumers’, who, among other things, are quite reluctant to shop online. The study aims to assess the role of individual characteristics, perceived benefits and risks on online shopping behaviour of the elderly. Methodologically, the paper relies on the concept of perceived benefits and risks. Among the research methods used are qualitative interviews, quantitative survey, factor analysis, and structural equation modelling. The empirical data are obtained from 10 interviews and 244 questionnaires with consumers aged 50 years or older. The study reveals the significant predictors of older adults’ online purchases in Russia. So, for example, experience risk, performance risk and financial risk reduce the likelihood of making a purchase online, whereas variety of assortments stimulates the intention to shop on the Internet in the future. Additionally, experienced online shoppers are less perceptive to risks and more responsive to benefits. The significance of Internet skills is also proven: the stronger they are, the higher the likelihood of making a purchase online. They study demonstrates a positive relationship between biological and cognitive age: the younger an individual feels, the higher the likelihood of making purchases on the Internet. The results obtained allow online retailers to adjust their practices to the ‘silver’ consumer segment.

The issues of green marketing, its impact on consumer behaviour, and the evolution of retail chains’ private labels (PLs) are well-covered in scientific literature. However, there is a lack of comprehensive research addressing the interconnection of these three aspects. The paper explores the factors affecting consumer decisions to purchase green private labels and identifies what product attributes Russian consumers associate with being green, i.e., safe for both the consumer and the environment at all stages of production, sales and disposal. The methodological basis of the study resides in relationship marketing theory, consumer choice theory, value perception theory and the concept of sustainable development. The data for the empirical study were obtained from in-depth expert interviews with retail chains’ representatives and respondents’ survey. The data were processed using correlation and regression analysis, as well as content analysis. The research results indicate that the price of private labels is not the sole factor in consumer choice: it is influenced by both socio-demographic characteristics of respondents and additional properties of PLs, including a set of green attributes, informative packaging, social orientation of private labels, etc. The findings of the study are valuable for planning marketing campaigns to promote PLs of retail chains.

This paper describes the implementation of BEPS Action Plan 13: Definition, Benefit, Challenge, and Change. The research was conducted using qualitative. It used secondary data from OECD. Lyotard was used to analyzing the data. The research showed that BEPS Action Plan 13 significantly increased transfer pricing taxpayer compliance worldwide. However, amendments regarding materiality, competent authority agreement, time, and manner of information exchange are required. As a result, the policy can enhance the information that is made available, good, and consistent to the tax administration. The policy maker and tax consultant can use this research to create sufficient BEPS Action Plan 13 for taxpayers based on tax jurisdiction. Each jurisdiction has unique and different tax administrations to respond to the BEPS Action Plan 13. Especially in Indonesia, those concerned about BEPS Action Plan 13 must publish meta-narratives to speak up about the suitable policy for Indonesia’s taxpayers toward BEPS Action Plan 13. Publishing meta-narrative is available by using the Lyotard perspective. This paper presents descriptive guidance in managing transfer pricing documents, especially Country-by-Country Reporting (CbCR). The result served the idea from OECD as the guidance indicator and taxpayers or other stakeholders (who are interested in the Transfer Pricing Document). So, changes are needed to balance the requirement between OECD and stakeholders whenever the regulation could be implemented in each jurisdiction.

High-tech startups face a number of insurmountable problems that prevent them from turning innovative ideas into new products. The article investigates the managerial aspects of implementation and commercialization of high-tech startups in Russia using the case of an automated computer vision analytical system for industrial poultry farming. Entrepreneurship theory and the concept of strategic management constitute the theoretical basis of the study. Among the research methods used in the paper are the POCD framework in combination with SWOT analysis involved in the formation of startup management strategies, as well as Sandelovsky and Barroso’s Meta-Synthesis method applied to identify factors that determine the successful implementation of a startup. The empirical evidence of the work was a bank of video data collected at the VNITIP Federal Research Center of the Russian Academy of Sciences and covering the full life cycle of broiler chickens. The paper established three main sources of funding for high-tech start-ups to introduce machine vision systems in the poultry industry: the state, industrial corporations, and venture capital. At that, none of the enterprises, including the global leaders, has yet reached the IPO stage. We identify two central lines to launch and commercialize a Russian start-up in poultry farming, these are association with developers of integrated digital solutions and/or integration with poultry meat producers. Recommendations are formulated regarding the implementation of a high-tech start-up: to form a public-private partnership, actively interact with research centers and universities, cooperate with business angels, expand the entrepreneurial competencies of startupers, and clarify the business model of the project. The mass introduction of machine vision technology in the poultry industry is possible due to the acceleration of technological progress and the elimination of the main obstacle, i.e., the high cost of components for machine vision systems.

With economic and social progress, the focus of regional unbalanced development has evolved. In the new era of socialism with Chinese characteristics, people’s aspirations for a better life are no longer limited to material and cultural necessities; the notion of a better life has become increasingly diversified, transcending individual or family micro-level welfare to embrace a comprehensive perspective of societal development. Focusing on the ethnic regions of Southwest China, this paper examines the fundamental characteristics of their coordinated economic and social development and offers relevant policy recommendations that provide a theoretical framework for scholars studying balanced regional economic growth. This study describes the characteristics of balanced economic and social development in Southwest China’s ethnic regions in four dimensions: sustainable economic growth, social stability, ecological civilization construction, and people-centered development ideology. Through comparative analysis, it presents a synthesis of domestic and international research, and summarizes the theoretical foundations and practical experiences essential for the future development of Southwest China’s ethnic regions. This paper examines four key elements for the development of ethnic regions in Southwest China. First, it emphasizes high-quality economic growth, which increases total factor productivity through supply-side structural reform and promotes the establishment of a modern industrial system. Second, social stability, a crucial component in realizing a better life, requires strengthening social justice and strengthening the social security system while maintaining national unity. Third, the paper stresses the importance of building an ecological civilization and advocates green technology, green industry and green consumption to achieve sustainable development. Finally, a people-centered development ideology safeguards livelihoods and focuses on education, income distribution, employment, and other areas. This paper explores the basic characteristics of coordinated economic and social progress in Southwest China’s ethnic regions, and provides a theoretical framework for scholars to explore balanced regional economic development.

Introduction. This paper studies the role of the monetary policy in the economy of the state, as one of the main instruments to support it’s financial potential, both at the period of military conflict as well as in the period of recovery after it. Methodological bases are general and special methods of scientific research, including synthesis, analysis, modeling, comparison, etc. The main information sources were the resources of World Bank Open Data, the data of National Bank of Ukraine and state statistics service of Ukraine. Purpose. The main purpose of this paper is to study and analyse macroeconomic methods and instruments, which were used by different countries in the post-conflict recovery period and theoretical implementation of using these instruments in Ukrainian reality. Results: The strategy of synchronizing the actions of the central bank and the government must be adjusted according to the peculiarities of post-conflict economic recovery of each country separately. The studies of macroeconomic indicators of countries, that successfully overcame the consequences of military actions show the main role of the central bank in stimulating economic growth of the country. Conclusions: To further solve the problem of post-conflict recovery of state's economy, the perspective direction would be to build effective strategies of cooperation for the institutes, that perform monetary and fiscal policies, that would have a direct impact on the effectiveness of economic growth and the development of national security of the country.

. The absence or low level of trust in regional authorities hinder the development of the country’s economy. Building trust is a long-term objective and largely depends on the region’s educational environment, especially the university one, which should nurture human resources. The study aims to establish the level of trust in the institutions of higher education, healthcare and regional authorities in the educational environment of Chelyabinsk oblast (Russia). The theory of spatial development, cultural and institutional theories of trust constitute the theoretical framework of the study. The methods of ranging and grouping, as well as correlation analysis were applied. Empirical evidence is obtained through the survey of 382 respondents working in the field of higher education in Chelyabinsk oblast. In the paper, we determine the level of their trust in the institutions of education, healthcare, regional and municipal authorities. Among students, lecturers and other university employees, the highest and the lowest levels of trust were recorded in educational institutions and regional and municipal authorities, respectively. Correlation analysis revealed the relationship between trust and possible factors in its formation within each institution under study. It was found that this relationship was not universal either in the context of respondents’ categories or trust forms. The paper provides recommendations for regional and municipal authorities focused on increasing the confidence in their activities and, as a result, enhancing their effectiveness.

Purpose: The study analyzes the evolution of Business Model Innovation (BMI) in the IT sector, which is mentioned in many available scientific publications. The major output of this paper is concrete customer requirements that invite business model innovations to managed IT services and challenges to establish corresponding business model innovations. Design/Method/Approach: The study identified more than 200 journal articles and conference articles with BMI and IT service providers, and it conducted a mapping review of current research to identify relevant academic theories, implementation strategies, and BMI in the managed IT service sector while highlighting gaps in empirical research. Findings: Most applied are BMI and the framework of dynamic capabilities in business models of IT services. Early movers, who develop a comprehensive platform strategy, can achieve an invulnerable moat and establish a leading market position. Practical Implications: The insights of this study could be applied by large companies, small- and medium-sized companies and start-ups, researchers, etc. They can use the insights to innovate their current business models and improve tailored client solutions. Originality/Value: The study concludes that business model innovations and IT service providers develop areas for future success. Research Limitations/Future Research: The design of the study is based on a systematic literature review and limited to the areas of BMI research in the IT service sector. For further research projects, individual articles can be chosen to perform in-depth analysis. Our trend analysis shows the focus on main technologies. However, this can be compared with the technologies mentioned in the Gartner Hype Cycle. Further research could be conducted to overcome limitations and cover the uncertain content of this research. Paper Type: Conceptual.

The aim of the article is to highlight the importance and relevance of blockchain technology for the financial sector of the global economy, as well as to find out how blockchain technology affects security and reliability in the financial sector, simplifying the processes of exchanging assets and making transactions; emphasizing the importance of blockchain technology in improving the settlement system, reducing time, and increasing market liquidity. With rapid technological development, the role of blockchain technology is growing as a key factor determining new directions for the financial sector. Since its emergence as the foundation for cryptocurrencies, blockchain has quickly evolved from an alternative concept to a powerful tool that has the potential to change the paradigm of how financial services work. Outdated methods of providing financial services have long been in need of revision. Challenges such as data entry into various systems and manual processing of information are becoming increasingly common in the financial sector. The centralized model is becoming increasingly vulnerable to cyberattacks, as all data is concentrated in one place. Consequently, to date, outdated methods of information systems and the workload of paper documents in the financial sector have proven to be not only ineffective, but also vulnerable to security risks. These problems arise from deficiencies in centralized systems that store and process sensitive information. Lack of transparency, the possibility of errors, and suspicion about security are obstacles to the effective functioning of financial institutions. To solve these problems and improve processes, it is necessary to move towards digital innovations that promote collaboration, increase trust, independence and ensure a high level of security. One of the most promising technologies that meets these requirements is blockchain, which is based on a distributed data storage system and cryptographic principles, which can provide a high level of security, transparency, and authenticity of information. It avoids intermediaries by allowing direct collaboration between participants, and it also makes it possible to store and transmit data in a secure environment without the risk of their modification.

The transition to a digital model of providing the public service of conferring academic titles implies fundamental changes in this public institution, which are associated with both the need to make a technological map for digitizing the service and optimization of the very procedure for awarding academic titles. The paper discusses technological and institutional aspects of providing the public service of conferring academic titles in a digital form. The theories of public administration and public services, digitalization, jurisprudence and project management constitute the methodological framework of the article. The classical research methods, such as analysis and synthesis, are used. The empirical data are obtained through integration of the legal acts regulating the principles and mechanisms for rendering public services and conferring academic titles with the project documents of the Department of Scientific and Scientific-Pedagogical Workers Certification of the Ministry of Science and Higher Education of the Russian Federation. We indicate the need to legalize the procedures for initiating the nomination of an applicant for academic titles and justify the attribution of academic titles to the academic rights of scientific and scientific-pedagogical workers. Special focus of the study is on the reorganization of the academic titles institution and its role in assessing scientific qualifications and developing academic career. We address the controversial issue of granting the leading universities the right to independently confer academic titles (transition to a hybrid format) and emphasize the importance of balance between local and centralized regulation. In prospect the initiative to update the quantitative requirements and criteria for applicants for academic titles should be a key tool in revising the content of academic titles.

Knowledge management in universities is a dual process combining continuous learning and development of academic staff with the simultaneous transfer of knowledge to students. Collective capabilities and motivation of university employees to absorb and effectively apply knowledge underlie the so-called university absorptive capacity. However, characteristics perceived by workers and the level of absorptive capacity may contrast with the assessments based on university performance standards. The paper proposes and tests a dual method for judging on university absorptive capacity based on normative and perceived assessments. Methodologically, the study rests on knowledge management, the fundamental theoretical framework that covers the concept of absorptive capacity of an organization. Among the research methods are comparative analysis of university performance indicators and economic statistics. Empirical evidence includes data from the survey of 187 academic staff members of Ural Federal University (Ekaterinburg, Russia) and the Monitoring of Efficiency of Higher Educational Institutions in the RF in 2022–2023. Having performed content analysis, we identified the following evaluation parameters: the current level of employees’ knowledge and the potential for knowledge absorption in the organization. The first part of the methodology presents an algorithm for comparing the growth rates of normative performance indicators of the university in question with those of analogous universities. The second part deals with assessing absorptive capacity based on academic staff’s perceptions. The testing results indicate that there is a discrepancy between the normative and perceived assessments, which allowed us to propose a set of measures for adjusting the HR management model in a university.

Customer service is a significant factor in creating brand value, however it is still poorly understood how it relates to customer behaviour and efficiency of a company’s marketing funnel. The paper attempts to examine this relationship within the Fintech industry. Methodologically, the study rests on the postulates of marketing theory on customer experience management and a company’s brand value co-creation. Among the research methods is primary data statistical processing through the A/B testing. Empirical data come from a Nigerian fintech company’s internal reports on customer behaviour and cover information collected by customer support. The A/B testing on a sample of 1,964 customers showed a 14.2% conversion in the test group provided with a tailored customer service, which is 3.96 percentage points in absolute terms, or 38.7% in relative terms, higher than in the control group with a conversion of 10.2%. Our experiment demonstrated a statistically significant difference (97.7%) between the groups, thus demonstrating the effectiveness of the targeted customer service in improving customer conversion metrics. The theoretical and practical findings confirm the hypothesis that customer service is a co-creator of brand value, and this impact can be utilized to enhance the efficiency of the company’s marketing funnel. The authors plan further research into the applicability of the methodology to customers in other countries and sectors.

The article studies the problems of digitalization of accounting of stocks of material values of state reserves and information about places of their storage as one of the most important factors of reforming and adaptation of state reserves to the conditions of today. Conducting operational (management) and accounting in paper form significantly slows down the process of managing stocks of material assets of the state reserve, increases the risks of obtaining false information and complicates the control over the storage of material assets of the state reserve, which has an extremely negative impact on the state of reserves and the functioning of the entire system of the state reserve.Modern achievements of scientific and technical progress, the introduction of electronic document management in government and business entities create the basis and necessary conditions for the use of accounting stocks of material values of the state reserve in electronic form. Minimizing costs, increasing the efficiency and productivity of the accounting process itself, faster, more efficient decision-making in real time are far from the only advantages of introducing and operating a single register of state reserves. Based on the results of the study, the main steps of the roadmap for the development and implementation of accounting for the availability and movement of state reserves, as well as the accumulation of information on the availability and use of warehouse and production facilities of responsible custodians and reservists, were proposed.

This article examines the importance of proper financial accounting for individual entrepreneurs and highlights the need to adapt the legal and tax environment to the needs of this specific category of business. Accounting for individual entrepreneurship consists of accounting for income and accounting for goods, which include services provided or the sale of goods. The mandatory details of primary documents required for the correct accounting of individual entrepreneurs in accordance with the Law of Ukraine «On Accounting and Financial Reporting in Ukraine» are considered. The features of compiling and signing primary documents, which can be created both in paper and electronic form, are allocated. Additional details are also considered, which may be included depending on the nature of the business operation and the requirements of the law. In the context of modern technologies, an overview of the electronic exchange of documents and the requirements for electronic signatures for their recognition is also provided. The issue of insignificant deficiencies in documents containing information on business operations and their impact on the recognition of such operations is studied. Deficiencies that do not interfere with the identification of the participants in the operation and contain important details, such as the date of preparation, the name of the enterprise, etc., are not considered grounds for non-recognition of the operation. It is underlined that each situation will be checked individually by the supervisory authority, so it is recommended to carefully monitor the availability and accuracy of all details of the document. In particular, minor deficiencies are considered on the example of an invoice, pointing out those details, the absence of which is a minor drawback. The article examines in detail the accounting of incomes of individual entrepreneurs and identifies its important aspects. The authors focus on the fact that income accounting can be carried out in any form, but specify that individual entrepreneurs are subject to financial responsibility for failure to ensure the safekeeping of primary documents.

The aim of the article is to study the current state of financial security of domestic households in the conditions of wartime. The study of the financial security of households during the wartime period is a relevant topic due to the increased financial difficulties under the influence of hostilities. This paper considers the issue of assessing the financial security of households in the context of wartime. Assessing financial security in conflict settings is crucial for effective financial management and maintaining the financial stability of households. Analyzing, systematizing and summarizing the scientific works of many scholars, the essence of the concept of «financial security of households» was considered, as well as a list of external and internal threats to the financial security of households in the current conditions of wartime along with economic and political instability was provided. The publication uses a variety of methods and tools to assess the financial condition of households. The analysis of such financial indicators as: real GDP, GDP per capita at PPP, HDI, average and minimum wages, the level of pensions, as well as the relationship between them, household income and expenditure, unemployment rate, is carried out. The impact of the ongoing war on the financial capabilities and stability of households is studied. The results obtained allow us to conclude that there is a need to improve financial planning and financial management at the household level during the wartime. This will help ensure financial stability and an appropriate response to the negative impact of the military conflict on the financial well-being of families, and most importantly, increase the level of financial security of domestic households. Prospects for further research in this direction are the study of foreign experience in ensuring the financial stability of households, where much attention is paid to personal finance planning as an effective method of ensuring financial security.

In today’s business environment, it is important to have effective tools to develop and maintain a successful online marketing enterprise. Strategic use of online resources can significantly increase sales, increase brand awareness, and improve interaction with the audience. Tools for analyzing, planning, and implementing online marketing strategies are becoming key factors in ensuring the competitiveness and sustainability of enterprises in the digital age. This article explores the modern tools of the Internet marketing strategy, highlighting its key components and impact on the successful operation of enterprises in the modern digital world. The article demonstrates the use of Internet marketing on the example of a company specializing in the production of modern facing and insulation materials for facade and interior decoration. It is highlighted that the use of marketing in the Internet environment cannot be a universal template strategy, since each enterprise forms its own strategy by analyzing the target audience, assessing the competitive landscape and taking into account its own business goals. It is found that the definition of an effective Internet marketing strategy is the result of a unique approach of each enterprise to solving its own tasks and meets its specific needs and conditions. In addition, this paper examines the essence of the concept of "Internet marketing", considers various options for interpreting this definition offered in scientific sources. The importance of continuous improvement of marketing strategies for the successful operation of an enterprise in a rapidly changing information environment, introduction of new technologies and increased competition for consumer attention is emphasized. It is noted that this process is continuous and critical for achieving success in modern business.

The article is devoted to the development of a theoretical model that allows to optimize the interaction of organizational elements to stimulate innovation: resources, finance, innovation, management. The purpose of the study is to develop a conceptual model of organizational support for the formation of innovative strategies by business structures in the context of globalization. The general scientific research methods used to achieve this goal include literature analysis, information synthesis, modeling, induction and deduction methods. The paper examines the essence of organizational processes, reviews business resources and defines the essence of organizational support. This definition is interpreted in the context of innovative development, which resulted in a set of data for modeling the organizational support of the innovation strategy. The novelty of the study lies in the development of a conceptual model of organizational support for the formation of a strategy for innovative development of business structures. It is an integrated approach that takes into account the need to integrate various resources and processes to stimulate innovation activity in companies. The model is based on a balanced combination of tangible and intangible assets and requires effective management of financial resources, development of innovation policy and efficient management of organizational processes. The interaction between different elements of the system is central to this model, which contributes to the generation of innovative ideas and their implementation. An innovation strategy aimed at ensuring business success considers financial resources as a key factor in supporting innovation activities. Optimization of equity capital, attraction of credit programs and cooperation with investors require flexibility in financial planning and the ability to adapt to changes in the market. The practical significance of the article lies in the fact that it provides business structures with tools and methods for the effective formation of an innovation development strategy. This helps to increase competitiveness, ensure stability and market promotion through the creation and implementation of innovative products and services.

The article presents the results of a study on the problems of innovation in public administration. For this purpose, the dynamics of publications on the subject of innovations in public administration, the activity of publications with account of educational institutions are analyzed; the researchers who have published the largest number of papers have been identified; clustering has been carried out and the main directions of research have been identified for each of the clusters of publications on the subject of innovations in the field of public administration. The study was carried out using bibliometric and cluster analysis based on the data of the OpenAlex scientometric database, using the WOSviewer program. As a result of the analysis of publication activity and the thematic direction of the publications, the relevance and significance of the issues of innovation in public administration are justified, a wide range of opportunities for further research and practical application in this direction is identified. Based on a study of 1398 articles from 2015–2023, it is concluded that there is a stable interest of the scientific community in the issues of innovation in the field of public administration. The results of the carried out analysis showed the active participation of universities and scientists in the study of the problems of innovation in public administration. It is specified that the topics of the articles include consideration of issues of co-creation in the public sector, joint innovative developments of economic entities of the both private and public sectors, motivation of civil servants. It is shown that the problems of innovation in the sphere of public administration are of multiaspectual nature. Nine thematic clusters have been identified, covering a wide range of issues, including data management, strategic management, and citizen involvement in social initiatives. A significant number of publications and the active use of terms related to digital technologies have testified to the high relevance of digitalization in the field of public administration.

The purpose of the study is to reflect the relationship between economic development and environmental pollution. To achieve this goal, a simulation model of ecological and economic processes has been built. The article discusses general economic reforms that lead to unforeseen damage to the environment. Therefore, the existence of outdated policies, market imperfections, and organizational structures elsewhere in the economy can interact in unpredictable ways with broader economic reforms and create incentives for overuse of natural resources and environmental degradation. That is why the correction of such a situation usually does not require the abandonment of the original economic policy. When conducting simulation experiments, the whole range of possible pictures of the model’s behavior is obtained by varying the coefficient of choice of the strategy, which is a managerial one. The built model reflects the ecological and economic processes associated with air pollution and purification in a certain area based on the specified initial conditions and time series that describe the dynamics of exogenous variables. The model proposed in the study allows predicting the dynamics of endogenous variables (qualitatively and quantitatively), and this behavior is possible with the unchanged structure of the system, and quantitative estimates are reliable until 2040 (further, the dynamics of the main variables is provided to demonstrate the possible S-shaped behavior of the system). The model presented in the paper reflects the relationship between different subsystems (sectors of the economy) with the help of feedback loops and allows to consider the influence of selected subsystems (one on the other), which cannot be done with the help of classical methods used in economics. The built model makes it clear that in order to maintain the ecological balance in the world, the situation will require a serious increase in investments in the development of environmental technologies and reduction of environmental damage from existing production technologies.

Unexpected and negative factors such as pandemics, crises, etc. have a profound effect on business environment and entail a paradigm shift in the classical concept of work schedule. The paper aims to explore the phenomenon of telework as a dynamic capability of firms to ensure business continuity in the face of all kinds of unpredictable events and delves into the factors behind telework applications that contribute to increasing the resilience of SMEs to chaotic business shifts. Dynamic capabilities theory constitutes the methodological basis of the study. For the purpose of the research, the qualitative method was used, which has a detailed and exploratory approach with inductive questions and enables a holistic picture of the phenomenon under investigation to be revealed. The multi-site case study design was preferred, and the data collected were analysed using content analysis. In July–August 2022, 13 semi-structured interviews were conducted with the owners, top and mid-level managers of SMEs operating in the service sector in Turkey. MAXQDA 2020 programme was used to analyse the data obtained. As a result of the research, the structure of the telework theme consisting of three dimensions (technological infrastructure, culture, and work attributes) and ten sub-dimensions (working order, trust, implementation history, business strategy, etc.) was discovered. For telework to be carried out healthily, firms should establish working order, work to be done, time spent by employees in front of the computer, etc., be more flexible and receptive to changes in work practices, create an appropriate culture and establish manager-employee trust.

Entrepreneurial orientation (EO) has become a critical characteristic for individual career advancement and the development of corporate entrepreneurship. Nevertheless, the connection between personal-organizational fit regarding EO and the working attitudes of employees remains underexplored in the existing literature. This paper explores the impact of alignment between organizational entrepreneurial orientation (OEO) and individual entrepreneurial orientation (IEO) on employee’s positive work attitudes, focusing on affective commitment (AC) and organizational identity (OI). The foundation of research resides in the personal-organization fit theory, as well as social information processing theory. To rigorously evaluate our proposed hypotheses, we implemented a research design that incorporates polynomial regression with surface response analysis, sourcing our data from 292 valid survey replies gathered from personnel employed by private sector organizations in China. Results reveal a positive correlation between entrepreneurial orientation and positive work attitudes, but also a “too-much-of-a-good-thing” effect, where excessive alignment between IEO and OEO can lead to diminished positive work attitudes. These findings highlight the need for a balanced approach to aligning entrepreneurial values during recruitment and underscore the importance of supporting entrepreneurial employees in highly entrepreneurial organizations.

Methodological and practical aspects of guiding the socio-economic development of Russia’s new regions are being actively conceptualized. The study attempts to identify the strategic avenue for governing one of Russia’s regions, namely the Republic of Crimea, in the context of moral imperatives. Methodologically, the work relies on a set of scientific concepts, such as state (regional) governance and new public management, as well as the provisions of humanistic, evolutionary, institutional and economic theories. The research methods are systematization, content analysis, analogical reasoning, and comparativeanalytical approach. The empirical evidence covers regulations and governmental programmes by the RF Government, executive authorities of the Republic of Crimea, and materials of the Simferopol and Crimea Diocese of the Russian Orthodox Church for 2005–2023. The paper presents a scientific explication of the moral paradigm in the context of state (regional) governance. We have substantiated a strategic direction of Crimea’s socio-economic development based on moral principles, including: dominance of the recreation sector generating a multiplier effect for related industries in the region; transformation of the functions and structure of the Crimean economy due to the special military operation in Ukraine and the rise in the moral component; the growing importance of healthcare and tourism industries in Crimea’s economic space. The findings of the research contribute to the development of theoretical and methodological provisions of state and municipal governance.

Declining contribution to employment of the steel industry, which used to be the number-one sector in the city of Durgapur (India), leads to a search for alternative employment sources. The article aims to identify the criteria and sub-criteria to reveal the business competence through Porter’s model and ranking of business competence of each industry through the analytical hierarchy process (AHP) for Durgapur. Porter’s Five Forces Framework is used as the methodological basis to find the best alternate industry option based on their competitive position and provides the framework and subsequent criteria to analyse competitiveness. The key research method is the analytical hierarchy process that helps to measure the criteria qualitatively. The empirical evidence comes from the survey of 126 respondents: 36 experts who are well-versed in the industrial development of the city and fixed the weightage of the criteria through the AHP, and 90 industry-specific experts provide the range value for each criterion for each industry, which is used to generate the final value. The paper demonstrates the quantitative framework to establish the competition level of major industries in Durgapur, the strategic framework to support the industrial transition, and a brief about their dual nature of competition. We have figured out nine employment-generating industrial sectors within the city of Durgapur, among which are steel production, information technology (IT), education, healthcare, etc. The IT industry was found to be the most competitive sector that provided additional employment opportunities; it was followed by non-metal production, healthcare, and education.

The increasing impact of scientometrics and formal approaches to science management distorts employee motivation, which, in turn, impedes the growth and accumulation of scientific knowledge. The paper aims to gauge public opinion on the paternalistic state activity in the field of science using the results of a sociological survey. The methodological basis includes the principles of paternalism and scientometric management. The study uses the results of the survey of the economic community held by the New Economic Association in 2022. The methods of regression analysis and factor analysis modified for multiway data were applied. Formalization and bureaucratization of science management processes are viewed within the framework of the well-known conflict between the Higher Attestation Commission and the RSCI, which created numerous barriers for researchers who prepared candidate and doctoral dissertations. To assess the attitude of experts to the current situation, it is necessary to obtain a constant sociological cross-section of opinions, if possible. Public monitoring of economic journals and the MW-analysis methodology made it possible to rank journals for the year of 2022. The compiled private and aggregate rankings contain information about the preferences of the economic community and are markedly different from the RSCI scientometric-based indicators. The paper also presents an expert assessment of the proposals for reforming the journal activity, in particular, the proposal of creating material incentives by research periodicals for scientists to prepare high-quality articles.

Numerous publishers view the Open Access (OA) model as one of the ways to strengthen journals’ position. Enhancing the visibility of publications is believed to increase research productivity. The paper explores the impact of OA on scientometric indicators of Russian economic journals. The theoretical basis is comprised of the data management approaches and scientometric management. The methods of scientometrics, bibliometrics and comparative analysis were applied. The paper looks at the main scientometric indicators used in the Science Index ranking: journal impact factor, self-citation rate, authors’ h-index, and the share of downloads. The data for analysis were retrieved from the eLibrary platform. The sample of the study includes open and closed access Russian economic journals from the list of the Higher Attestation Commission (HAC). The results obtained indicate that scientometric indicators of OA journals are higher than those of subscription-based journals, while there are no significant differences between periodicals with paid and free publications. We have found that the OA model does not guarantee an increase in scientometric indicators: most of the titles in the sample are characterised by unstable scientific positions. The research demonstrates the opportunities for using scientometric and bibliometric analyses in the strategic management system of a scientific journal aimed at improving its academic reputation.

In this paper, earnings management is analyzed in the light of stakeholder theory in order to evaluate earnings management ethics. The main reasons for using earnings management are studied and systematically arranged in the context of stakeholder theory. An assumption is made that together with other motives mentioned in the literature, perceived role of ethics and social responsibility may not only influence ethical evaluation of earnings management, but also impact use of earnings management in accounting practice. The results of a study on impact of perceived roles of ethics and social responsibility on ethical evaluation of earnings management, carried out among accountants providing professional services in Lithuania, are presented in this paper. The ethical evaluation of earnings management has been found to depend on its type. Accrual-based earnings management is seen as more unethical than real earnings management. It also reveals that accountants' belief that business ethics and social responsibility are less important is a motivation for the use of manipulative accounting.

Purpose: Values and emotions conveyed via stories may show the contrasts and similarities between people's life experiences. Personal experiences must be shared to be understood, which may aid in forming connections and support networks. Design/Method/Approach (only for empirical papers): This study used a secondary research strategy. Findings: Throughout this study, the author makes the case that narrative is critical to effective organisational management and leadership. However, meaningful and creative in developing qualitative research in management, the growth of story methods has resulted in a lack of consistency in the field. Practical implications: Although the literature acknowledges the significant emotional and psychological advantages associated with using storytelling in studies, there has been no evidence of a link between improving human adaptability and using storytelling in research. Throughout this study, the author makes the case that narrative is critical to effective organisational management and leadership. Although essential and creative in developing qualitative management research, the growth of storey methods has resulted in a lack of consistency in the field. Originality/Value: This paper addresses the application of storytelling to organisation management and how storytelling is used as a tool for qualitative research. Research limitations: The research was primarily focused on secondary research and, therefore, could be limited to previous research findings.

Purpose: the main purpose of the study was to uncover the hidden dynamics of HRM's role in supporting the health and safety of healthcare workers in the current world of work. It specifically focuses on an integrative review conducted in Durban, Republic of South Africa. Design/Method/Approach (only for empirical papers): A comprehensive literature review was performed on 26 research articles and journals across reputable platforms which includes Google Scholar, Ebsco-host. The specific topic of interest was "COVID-19, human resource management, and the well-being of health care workers." Findings: Finding revealed that healthcare workers encounter numerous challenges the requires HR role to mitigate or help managed yet they continue to deliver exceptional patient care. Some of the identified challenges are but not limited to depression, suicidality, and long-term psychological effect. Theoretical Implications: Did you develop an existing theory? Did you reject any of existing theories? Which theoretical framework did you alter? Practical Implications: the practical implication for this study is that it has helped postulate and affirm the critical role of hrm in managing challenges associated with health work in a time crisis such as the Covid pandemic both post and during such events. Originality/Value: the study helps in illuminating and reinforcing the role of hrm as an important stakeholder in workforce operation and it is therefore important for organizational management to recognise such designation this is evident based on the fact the 6C,s of hrm was recommended as one of the path way to the effective management of the health and safety of health workers. Research Limitations/Future Research: The study is noteworthy as it reinforces the importance of HRM in organizations during a pandemic or crisis. However, it is crucial to acknowledge the need for additional research utilizing quantitative or mixed methods to gain a more comprehensive understanding of the role of HRM in effectively addressing and managing health workers during such challenging circumstances.

Purpose: Currently, the country's economic security is under constant attack, and organic production development is restrained by both pre-war and new factors. Given the need to speed it up, identifying problems and finding mechanisms to solve them will contribute to achieving sustainable development goals and strengthening economic security. Design / Method / Approach: Based on the data of the Research Institute of Organic Agriculture (FiBL), Diia Business, OrganicInfo, and World Bank, we used economic and statistical methods: average, relative values of dynamics, structure, coordination, non-parametric criterion for assessing the tightness of the connection (Spearman's rank correlation coefficient) and graphically depicted the obtained results. Findings: The production of Ukrainian organic products is characterized by imbalance and weak diversification: in 2021, 96.85% of crop areas were devoted to the cultivation of grain and oil crops. In 2022, the volume of sales of organic products on the domestic market almost doubled (-48%). Organic products are not a priority for retail trade in Ukraine, which is the driving force of sales in European countries. The hypothesis about the non-randomness of the correlation between the consumption of organic products and GDP per capita was confirmed: with a probability of 99.9%, there is a direct and strong (0.87) correlation between the indicators. Theoretical Implications: The work identifies the problems of organic production development, possible ways to solve them, the mechanisms of its stimulation by the state based on European experience, and and strengthen economic security. Practical Implications: Calculations prove that the reorientation of the Ukrainian producer to the domestic consumer is not a solution to the problems associated with blocking the export of Ukrainian agricultural products until the level of GDP per capita is similar to European indicators. Originality / Value: Work on a topic that includes the development of a priority for the EU and promising for Ukraine's direction of the agricultural sector against the background of the ongoing Russian invasion. Research Limitations / Future Research: In further research, it is advisable to compare the development trends of Ukrainian organic production with European ones since this article focuses on internal problems. Paper type: Empirical JEL Classification: Q01, Q14, Q18