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Objectives. This paper delves into the intersection of mathematical modelling and learning theory, exploring how mathematical frameworks have been instrumental in advancing our understanding of educational processes and pedagogical practices with the aid of Artificial Intelligence (AI). Material and methods. Advancing learning theories through mathematical modelling offers several significant benefits and opportunities. This is because mathematical models provide a precise and systematic framework for representing complex educational phenomena, allowing researchers to formalize theoretical concepts, relationships, and mechanisms in a clear and rigorous manner. Results and Conclusions. This paper focused on such learning theories as cooperative learning theory, Maslow motivation theory, and social learning theory. By employing mathematical models, researchers have been able to dissect complex educational phenomena, elucidate underlying mechanisms, and predict outcomes with a level of precision that traditional qualitative approaches often struggle to achieve.

Accounting and finance are intricately intertwined with the global quest for environmental sustainability by applying accounting and finance tools for carbon reduction initiatives. Clean energy financial investment is one of the many alternative tools through which accounting contributes to carbon reduction. Accordingly, this paper analysed the impact of separate and integrated clean energy investment alternatives on carbon reduction. Data on clean energy financial investment and carbon emission per capita were collected from the International Energy Agency (IEA) and Our World in Data archives, respectively. Data was analysed by using multiple pooled OLS to evaluate the impact of individual clean energy financial investments on carbon reduction and the impact of integrating the various clean energy financial investment alternatives on carbon reduction separately. Findings show that individual clean energy financial investments may not separately offer desired carbon reduction, hence, albeit some negative coefficients, individual clean investments showed no significant impact on carbon reduction. However, furthering the test by pooling all the clean energy financial investment alternatives shows a significant negative effect of clean energy financial investment on carbon reduction at a P-value of 0.05. This shows that an integration of different alternatives of clean energy financial investment may offer an enhanced reduction of carbon emission, which outweighs the effect of relying on a single clean energy investment alternative. The findings offer significant insight for policy makers’ future strategies towards a combination of multiple clean energy financial investments. Furthermore, the findings from this paper are a further testament that accounting and finance are connected with the global quest for environmental sustainability through the application of accounting and financial investment tools in conducting clean energy financial investment.

Objectives This paper focuses on recognising and addressing the challenges of ADHD in early childhood girls. The paper aims to fill a gap in the scientific literature by focusing on the specificity of ADHD in girls, which differs from symptoms in boys. It also aims to raise awareness of the issue of ADHD among parents and teachers and to provide practical therapeutic guidance and educational support that is tailored to the needs of girls with ADHD. Material and methods The source materials for this publication will be various monographs and articles by special educators. The collected material will allow the analytical-critical method to synthetically realise the indicated aim of the work. Results Parents should learn to anticipate potential conflict situations, to exclude them or to plan in such a way that the child can cope with them. It is the parents' task to plan the day in such a way as to introduce a ritual and a daily routine of repetitive activities. Children with Attention Deficit Hyperactivity Disorder need to acquire skills to deal with conflict, emotional labile, anxiety and stress. Conclusions Often undiagnosed girls suffer alone together with their disorder. Close cooperation between parents and teachers is an indispensable element in the treatment of ADHD. A child with ADHD should be allowed to participate in the educational and educational process. It is important to get to know the peer group so that girls with ADHD can learn to recognise themselves and their own reactions and abilities.

This paper indicates significance of generational diversity management in modern business. Due to certain social, political and economic circumstances each generation is specific, with its own skills, interactions and expectations. What is common for all of them is the willingness to find the right employer. The one open to human needs and aware of their work commitment; the one to offer appropriate work surroundings, self- development and adequate gratification. The paper is aimed at presenting those generational disparities, for awareness of them is crucial in efficient human resources management. Worksite is the natural environment, where such age-related experiences and opinions clash, enabling to gain the right perspective and choose the most effective and innovative directing solution. Generationally diverse team brings multilevel benefits for both sites and aids enterprise development.

In the modern world, mortgage plays an important role in the life of the citizens of the country due to its important role in providing their housing needs. Thus, it is important to find the most effective model of mortgage lending for the country to maximize the living standards of its citizens. The aim of the work is to choose the most effective model of mortgage lending that can be used in the country and bring the greatest benefit to it. The main methods used in the research were analysis, deduction, induction, and abstraction. The paper examined various aspects of mortgage lending, focusing on the different payment models and their implications for borrowers. Two types of mortgage loans were considered: with annuity and differentiated payments, their main differences in terms of payment rates were described, and mathematical formulae for their calculation were specified. To illustrate the impact on the borrower of each of them, a theoretical example was provided, on the basis of which the differences between the two systems were described. The paper also describes three models for organizing mortgage lending systems: a closed (stand-alone) mortgage system, a truncated open model and an extended open model. The suitability of these models for the development of the Kyrgyz mortgage market was assessed based on their characteristics and features, positive and negative components. The work brings new knowledge in the context of studying the peculiarities of mortgage lending as a whole, as well as allows finding opportunities for improving its functioning in the Kyrgyz Republic

The policy of “double reduction” has been applied by the Chinese government, and therefore, an assessment of its impact on various components of economic and social development in this and other countries is relevant. The purpose of this paper was to determine how the outflow of students abroad (due to the use of the “double reduction” policy) affects the economic development of local economies. The main methods used in the study were analysis, abstraction and forecasting. The article presents a survey of Chinese students studying abroad, which shows differences in satisfaction, cost of living and employment rates in different countries. The essence of the “double reduction” policy, which was aimed at solving various problems in the education system, was also considered. It describes the purpose of the policy and the actual impact it had on students and teachers. In addition, it was noted how the policy was related to the out-migration of students, and the negative and positive effects of the policy on the country were also discussed in detail. The correlation between these factors and the gross domestic product was also explored, highlighting the potential interaction between these indicators. In particular, it was shown that the level of satisfaction with education was diverse and did not have a significant correlation with other factors, such as unemployment and living costs. In turn, other indicators that did influence the level of study satisfaction were noted. This paper brings new knowledge to the assessment of the development of China’s economy and its education sector. It also provides a better understanding of how the trends in student out-migration affect the economic development of other countries

Conducting a study on this topic is becoming relevant due to the rapid introduction of digital technologies in the agricultural sector, which requires urgent study to effectively address current challenges in agriculture. The purpose of this paper is to analyse innovative approaches to improving the efficiency of economic activity in the agri-food sector. The methods used include the analytical method, classification method, functional method, statistical method, synthesis method, and others. The study found that the use of innovative approaches has significantly improved the productivity and sustainability of the agricultural sector. The use of blockchain technologies has increased trust in the supply chain by providing verified and transparent information on product quality. The analysis of large volumes of data has made it possible to develop specialized solutions and strategies tailored to specific business conditions in different regions. The results show an increase in the resilience of the agricultural sector to changes in economic and climate conditions. The findings of the study highlight the potential of digital transformation as a strategic tool for innovative and sustainable development of the agricultural sector. The study identified key strategies for the future implementation of digital technologies, taking into account the needs of the agricultural sector. The conclusion emphasizes the importance of introducing digital technologies to increase efficiency, improve management and ensure the sustainability of the industry in today’s digital economy. The practical significance of the paper is to analyse and highlight the factors that affect productivity and resource management in agriculture, which serves as a basis for further research and development of specific strategies and recommendations to improve the efficiency of the sector

This paper analyze the nuanced relationship between corporate income tax (CIT ) rate reductions as a tax incentive and foreign direct investments (FDI) across the Western Balkan countries. Additionally, it examines the extent to which they have progressed with their achievements during two decades (2000-2022). The transition of the Western Balkans from a closed and controlled economy to an open market economy has been challenging, but despite this, they have implemented certain policies to compete in the global market. For instance, they have reduced tax rates and offered tax incentives to attract foreign investors. This has had the effect of lowering the average tax rate, specifically in the year 2000, the average tax rate in corporate income tax was around 17%, while in 2023 the average tax rate in corporate income tax is 11%, or 6% lower. However, despite taking measures, the expected results have not been achieved. Privatization of public enterprises has been one of the main investments that these countries have attracted. The paper addresses the problems that have led to poor results and the inability of countries to convince investors for larger investments. In Kosovo, the issue of progress in this area is being overlooked by the government. It is important for Kosovo to recognize that neighboring countries are making significant progress, and therefore, it is critical to conduct research that not only highlights the current situation but also identifies potential solutions for the future.

The need to develop new systems for detecting and counteracting malware remains relevant. In addition to malware detection methods, the need to develop new systems for detecting and counteracting malware has become increasingly important. The use of various detection systems and the formation of a variable architecture in them significantly improves the effectiveness of detection, since both for attackers in computer attacks and for malware, understanding the system is significantly complicated. In addition, such systems may contain baits, traps, and, accordingly, modifiable operating environments to deceptively execute programs for research. This paper develops a conceptual model of multicomputer systems, which is designed to ensure the functioning of antivirus bait and traps to detect malware and computer attacks in corporate networks. The proposed approach is intended to prevent and counteract metamorphic virus penetration. This paper presents the conceptual model of multicomputer systems and introduces a defining characteristic responsible for the control of decisions and other defining characteristics of the system. Methods for detecting metamorphic viruses with the possibility of their implementation in the architecture of multi-computer systems with bait and traps are developed so that the system directly joins the detection procedure through its components and decides on the presence of metamorphic code in the executable file. An implementation of a multi-computer malware detection system with metamorphic functionality was developed to prove the feasibility of the proposed conceptual architecture model and the developed methods for detecting metamorphic viruses. An experiment on the functioning of a multi-computer malware detection system was set up, and experimental studies were conducted. The conducted experiments included metamorphic virus detection. In addition, an experiment on the effectiveness of detecting the metamorphic code of viruses was conducted. The efficiency of detecting metamorphic virus code using the developed multi-computer system was also investigated, and the presence of improved detection was established. The directions of further work are to extend the results of this work to new types of malware.

The article assesses the development of retail e-commerce under the influence of global digitalization processes. The authors prove that current trends in the global economy reflect key aspects of the development of the digital economy and, accordingly, retail e-commerce. Under their influence, significant changes are taking place in the living conditions of society, market conditions and in the scientific sphere, and there is an increasing demand for highly qualified workers. The paper emphasizes that under the influence of profound and extensive changes brought about by digital technologies, conceptual models of business development and social communication are transforming, and the role of the state in the new digitalized environment is being reconsidered. These transformations require participants to be highly adaptable, develop new skills and competencies, and be ready to take advantage of digital transformation. The paper emphasizes that there are potential risks of negative impact of digital transformation, which are manifested primarily in the need to adapt to new conditions, such as the inevitability of displacement of outdated professions by new technologies or artificial intelligence systems, the disappearance of traditional markets, as well as the threats of personal data leakage and the need to protect copyrights and other aspects. The authors prove that e-commerce encompasses more than just online advertising or launching a virtual retail store. Successful enterprises in this area are based on reliable technologies of interaction with consumers, which arise from the experience gained in the early stages, sound business schemes and a carefully developed infrastructure for servicing business processes. The main advantage of using digital technologies in the field of online retail is the ability to predict demand and thoroughly study consumer needs.