Editorial by Pieter Vanhuysse, Antony Mason, Jörg Tremmel, Markus Rutsche, Maria Lenk

“…The first article is a general overview essay on Generational Accounting, authored by Laurence Kotlikoff, a founding father of this methodology. …”
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Designing and Modeling Digital Transformation in the Automotive Industry: Leveraging the Fourth Industrial Revolution by Mohammad Saeed Mozafari Mehr, Mohammad Taghi Taghavifard

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Presenting the professional thinking model of employees based on the dimensions of ambivalence and psychological empowermen by Abdolmajid Kord, Mansur Garkaz, Alireza Maetoofi, Ali khuzin, Alireza Hasan Maleki

“…The statistical population of the research includes 1100 people from the public accountant's community of Iran, 297 of whom were selected as a sample using Morgan's table, and the sampling method is available. …”
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DIVERSITY MANAGEMENT AND PERFORMANCE: EVIDENCE FROM NIGERIAN MULTINATIONAL COMPANIES by Samuel Olufemi Omoyele, Jayeola Olabisi

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Modeling of copper ions adsorption onto oxidative-modified activated carbons by LM Grishchenko, VE Diyuk, OP Konoplitska, VV Lisnyak, RT Maryichuk

“…The analysis of adsorption modeling results accounting for the surface heterogeneity effect was provided. …”
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Technical Approach to Laparoscopic Examination of the Small Bowel in Gallstone Ileus by Sarah Assali, John Mourany, Brendan Jones, Lauren Dudas, Nova Szoka

“…Gallstone ileus is an infrequent cause of small bowel obstructions (SBO), accounting for only 0.1-5% of SBOs and 25% of nonstrangulating causes of SBO in the elderly population. …”
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Development Assessment of Higher Education System Based on TOPSIS-Entropy, Hopfield Neural Network, and Cobweb Model by Xian-Bei Liu, Yu-Jing Zhang, Wen-Kai Cui, Li-Ting Wang, Jia-Ming Zhu

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Oscar, Derrida’s Cat, and Other Knowing Animals by Wendy Harding, Jacky Martin

“…Other forms of knowledge have to be taken into account. The case of Oscar, the cat who predicts patients’ death in a Rhode Island hospital, indicates that animals know things that are concealed from us. …”
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Current Status of Norovirus Infections in Children in Sub-Saharan Africa by Samuel Munalula Munjita

“…Genogroup II (GII) was the most prevalent genogroup accounting for 76.4% of all the reported norovirus infections. …”
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Selective Segmentation for Global Optimization of Depth Estimation in Complex Scenes by Sheng Liu, Haiqiang Jin, Xiaojun Mao, Binbin Zhai, Ye Zhan, Xiaofei Feng

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Digital transformation, green technology innovation and corporate value by Lijuan Zhang, Zirui Song

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Um Estudo do Disclosure do Passivo à Luz dos Padrões Internacionais de Contabilidade by Ivone Gonçalves Luiz, Luciene Santana, Álvaro Augusto Ricardino Filho

“…Este artigo objetiva verificar o nível de utilização dos conceitos de evidenciação do passivo, nos moldes dos padrões introduzidos pelo Intergovernamental Working Group of Experts on International Standards of Accounting and Reporting (UN-ISAR), em 1997. Para tanto, o estudo analisou as demonstrações contábeis das dez primeiras empresas classificadas pelo Prêmio Transparência ANEFAC/FIPECAFI/SERASA 2003, consideradas por uma comissão de especialistas como as melhores publicações contábeis nacionais daquele exercício. …”
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Key aspects of human resources capacity management of enterprises and organizations: experience in implementing the «Presidential Program» by A. L. Denisova, A. S. Bunkin

“…The article considers the key aspects of managing the human resources capacity of enterprises and organizations, the analysis and accounting of which will increase the efficiency of the management system, ensuring the balance and integrity of the organization’s business system as well as raise the involvement of employees in the processes of activity. …”
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El debate de los principios y reglas en la normatividad contable internacional* by Enrique Jorge Agreda-Moreno, Carlos Augusto Rincón-Soto, Francisco Ricardo Molina-Mora

“…El análisis conceptual de los estándares de información financiera internacional trae implícita una discusión jurídica, que se puede remontar al debate entre el pensamiento iuspositivista - iusnaturalista del derecho, debate que puede dar pautas para dilucidar si los estándares del International Accounting Standards Board (lASB) están basados en principios o reglas, así como también, aportar en la conceptualización del marco teórico de las políticas contables. …”
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THE PROVISION OF ENVIRONMENTAL BENEFITS BY SMALL FARMS FROM A REGIONAL PERSPECTIVE – SELECTED PROBLEMS by Agnieszka Ginter

“…The data for the analysis was obtained from the System of Collection and Use of Farm Accounting Data (Polish FADN) from three years (2017, 2018 and 2019). …”
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Resistance of Reinforced Concrete Frames to Progressive Collapse at Catenary Action of Beams by V. I. Kolchunov, S. Yu. Savin

“…It is advisable to use specific modeling methods, such as accounting for additional rotations of sections at crack formation.…”
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Dividend policies and managerial ability beyond financial constraints: insights from China by Dan Hou, Ziyan Yuan, Alina Taran-Bozbay, R. M. Ammar Zahid

“…This study builds on the contradictory literature arguments related to dividend policies and analyses the influence of managerial ability and financial constraints on cash dividends, considering a comprehensive perspective of dividends expressed as both accounting and market measures of payout, yield, and growth in the context of the Chinese financial market. …”
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Does gambling preference level affect occupational fraud behavior?—Evidence from a survey study in China by Shihua Huang, Yizao Chen, Baitong Li

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Limiting the Carbon Footprint of an Enterprise: Calculation Methods and Solutions by Svetlana Ivanova, Elena Zhidkova, Alexander Prosekov

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Thermoelectric Characterization of IGBT Power Modules: An Approach by Static and Dynamic Methods by Deivid F. de Souza, Diego S. Greff

“…The study also addresses the importance of accounting for non-linearity in thermal conductance due to temperature dependency, which is essential for accurate thermal characterization. …”
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