Carbon sustainability reporting based on GHG protocol framework: A Malaysian practice towards net-zero carbon emissions by Hussein H. Sharaf-Addin, Ahmed Abdullah Saad Al-Dhubaibi

“…Policy implications suggest that regulatory bodies prioritize robust reporting standards and provide incentives for adopting comprehensive GHG accounting frameworks, ensuring alignment with Malaysia's net-zero ambitions.…”
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Application of specialised knowledge in the course of investigation of criminal offences committed in the field of consumer goods production by V. D. Pcholkin, A. I. Muradly

“…It has been concluded that in order to detect criminal offences in the field of consumer goods production and to collect evidence in criminal proceedings, not only legal knowledge is required, but also special knowledge in the field of finance, pricing, taxation, accounting and especially economic control.…”
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Impact of AI Applications on Corporate Financial Reporting Quality: Evidence from UAE Corporations by Ayman Abdalla Mohammed Abubakr, Faisal Khan, Ali Alhag Ali Mohammed, Yousif Abdelbagi Abdalla, Anwer Abd Alla Mohammed, Zaki Ahmad

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Natural resources heterogeneity and environmental sustainability in G20 nations: post-COP28 analysis by Abdulrahman Alomair, Ridwan Lanre Ibrahim, Ridwan Lanre Ibrahim, Abdulaziz S. Al Naim

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Residual Characteristics and Dietary Risk Assessment of Dinotefuran and Tolfenpyrad in Tea Processing by LI Chunyong, LÜ Ying, JIN Jing, WANG Xia, QIN Shu

“…The NEDI for STMR of tolfenpyrad adjusted with the drying factor in fresh tea leaves was 0.175 81 mg, accounting for 46.5% of the ADI, and the NEDI for STMR of tolfenpyrad in dried tea leaves was 0.189 25 mg, accounting for 50.1% of the ADI. …”
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Efficacy and safety of transanal endoscopic microsurgery for early rectal cancer: a meta-analysis by Chunqiang Wang, Tianye Huang, Xuebing Wang

“…The weighted complications rate was 11% (RD = 0.11, 95% CI = 0.10–0.12, I2 = 66%, P < 0.00001) for all stage patients, with Clavien-Dindo grade I accounting for 77.7%, Clavien-Dindo grade II accounting for 8%, and Clavien-Dindo grade III accounting for 14.3%.ConclusionThe results showed that TEM has a high postoperative survival rate, low recurrence rate, and low complication rate in the T0 stage, Tis stage, and T1 stage, indicating its good safety and efficacy. …”
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Quantitative accuracy of preclinical in ovo PET/MRI: influence of attenuation and quantification methods by Theresa Balber, Katarína Benčurová, Manuela Mayrhofer, Joachim Friske, Martin Haas, Claudia Kuntner, Thomas H. Helbich, Marcus Hacker, Markus Mitterhauser, Ivo Rausch

“…Accounting for all sources of attenuation allowed a proper quantification with global offsets of 2% from the true activity. …”
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THE OPTIMIZATION OF TRANSPORTATION, ITS ECONOMIC PRODUCT AND MARKETS by A. Kurbatova

“…The importance of government regulation of transport markets and the need to improve the infobase of the state accounting and control are emphasized. It also defines the main scientific problems of transport sector.…”
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Cryptocurrencies Transit to a Carbon Neutral Environment: From Fintech to Greentech Through Clean Energy and Eco-Efficiency Policies by Dimitrios Koemtzopoulos, Georgia Zournatzidou, Konstantina Ragazou, Nikolaos Sariannidis

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Prioritizing Available Islamic Finance Ways, Policies and Strategies in Iranian Commercial Banks (Case Study of Ayandeh Bank) by Seyed Safdar Hosseini, Hassan Mafee, Seyed Fakhreddin Fakhrhosseini

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Features of Carbon Regulation in the Republic of Belarus and the Russian Federation: Comparative Analysis and Trends by V. A. Liubchyk, V. E. Pinaev, V. N. Ukhova

“…The normative national regulation regarding the accounting of greenhouse gas emissions is considered, the categories of emission sources and greenhouse gases whose emissions are subject to accounting are identified. …”
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Sustainability Reporting and Assurance: A New Challenge for the Audit Profession in Europe by Darko DACHEVSKI, Barry ACKERS

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Internal Whistleblowing and Perceptions of Organizational Politics, Pressure, and Professional Commitment by Ilyona Risty, Aprilia Beta Suandi, Muhammad Ikhsan Alif

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Overview of integrated reporting: biliometric analysis by Nguyet Phan Minh, Tuan Le Anh, Hai Phan Thanh, Nhi Vo Van

“…Some research characteristics related to the topic of IR have also been pointed out such as the main type of documents are scientific articles (94%), some journals from reputable publishers have a large number of publications, the research fields related to IR are still business, management and accounting (93.8%). In addition, after using the techniques, there are 05 research directions that have been implemented related to integrated reporting: (1) Research on financial statements based on the aspects of capital costs and enterprise value, voluntary disclosure; (2) Research on financial statements based on agency theory, board of directors and financial statement disclosure risk; (3) Research on financial statements based on stakeholder theory and enterprise performance; (4) Research on financial statements based on financial statement templates and non-financial information; (5) Research on financial statements based on materiality and stakeholders. …”
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How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion by Kuo-Chih Cheng, Yuan-Sheng Lin, Tung-Chin Yang, Tsung-Fu Chuang, Hsiu-Mei Lai, Lan-Hui Lin, Shao-Hsi Chung

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Characteristics of public health emergencies in Jinhua City from 2014 to 2023 by ZHANG Tao, DU Zhiping, WANG Zuoyi, JIN Lühua

“…The three most counties (cities, districts) included Yiwu City, Wucheng District and Lanxi City, accounting for 24.28% (67 events), 18.48% (51 events) and 11.96% (33 events), respectively. …”
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Potential of environmental, social, and governance investment as a hedge in Indonesia during COVID-19 pandemic by Robiyanto Robiyanto, Frieska Dwi Agustina, Intiyas Utami, Budi Frensidy, Andrian Dolfriandra Huruta

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Entrepreneurial Framework Conditions and Economic Growth: Insights from Middle-Income Economies by Frank Ranganai Matenda, Justin Chirima, Mabutho Sibanda

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Planning and analysis methods of revenues and expenses by individual activities of railway transport companies by T. M. Rogulenko, A. A. Bondarenko

“…The possibilities of using “direct costing” in railway transport companies have been shown, by providing separate accounting of fixed and variable costs in the context of the most significant cost items in terms of the level of calculation, the formation of the nomenclature of costs directly related to the processes of creating specific products and the volume of activity of the allocated responsibility centers. …”
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Optimizing the Health of Type 2 Diabetes Mellitus Patients with Islamic Approaches and Volunteers by Muhamad Faizun, Mohammad Fanani, Achmad Arman Subijanto, Sapja Anantanyu, Fiki Amalia, Agus Dwianto

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