THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA by Aisha Chado Muhammad

“…The results indicated; firm size has a consistent negative impact on both AEM and REM, with statistically significant results indicating that larger firms may face unique challenges related to financial reporting quality. Return on assets (ROA), have negative relationship with both AEM and REM which indicates Manager’s aggressive behavior to meet the benchmark has a significant positive association with both AEM and REM. …”
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Praćenje i uklanjanje pesticida iz otpadnih voda – pregled by Bruna Babić Visković, Silvia Morović, Danijela Ašperger, Krešimir Košutić

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Implementation of eco-control system by Indonesian manufacturing firms: Understanding the mediating role of organizational culture by Muhammad Try Dharsana, Andi Iqra Pradipta Natsir, Fakhrul Indra Hermansyah, Khaerunnisa Nur Fatimah Syahnur

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The Effect of Poverty on Rural Livelihoods in Uganda: A Case Study of Katooke Sub-County Kyenjojo District. by Mukabazaire, Mary

“…The respondents argued that People living in poverty don't have the means to weather the storms of life so when there is a drought, or conflict, or illness, there is little money saved or assets on hand to help. In Kyenjojo District repeated cycles of drought have caused harvest after harvest to fail. causing a widespread hunger crisis. …”
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Marketing Cooperatives and sustainable Agricultural development in Rulindo District, Rwanda by Nkubito, Habyarimana Jean Pierre

“…The most important of them were: limited Capacity on management of agricultural marketing cooperatives, inadequate initial capital, lack of transparency and accountability, low price of farm produces, high cost of production, low linkage with financial institution, small and fragmented farm holdings, lack of market structure, lack of storage and transportation facility, lack of access, usage and ownership of ICTs, climate change, inappropriate distribution of agricultural assets and population pressure on land resources. …”
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The Affirmative Action and Household Income Status of the Batwa Community Evicted From Bwindi Impenetrable Forest National Park, Kanungu District, Uganda by Saulo, Katariko

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Credit Monitoring, Recovery Strategies and Performance of Commercial Banks in Uganda: A Case Study of Centenary Bank Kabale Branch by Protase, Mubangizi

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A service ecosystems perspective to explore social prescribing value co-creation for vulnerable young people in NEET situation by Isabel Farina, Daniela Sangiorgi, Cristina Masella, Ilaria Simonelli, Regina Alves, Maria J. Marques, Sonia Dias, Carina Dantas, Sabrina Herzog, Sara Paternoster, Emanuele Torri, Marcello Bertotti

“…Results Findings are presented showing the ecosystem dynamics at each intervention phase: the referral process, co-production of an individualized action plan, and connection with and activation of community assets. Discussion This research illustrates how social prescribing is not a linear path but rather a complex intervention with multiple interacting elements across ecosystem layers. …”
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From resources to resilience: Understanding the impact of standard of living and energy consumption on natural resource rent in Asia by Muhammad Imran, Muhammad Tufail, Chen Mo, Salman Wahab, Muhammad Kamran Khan, Wong Chee Hoo, Zhu Ling

“…This study responds to this urgent need by examining the complex interplay between energy consumption, living standards, and natural resource rents—factors that will determine whether Asia can sustain its growth without depleting its ecological assets. Our analysis incorporates key variables such as standard of living, income inequality, renewable and nonrenewable energy consumption, CO₂ emissions, gross fixed capital formation, and foreign direct investment, all of which play crucial roles in shaping natural resource rents across Asian economies. …”
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The impact of the forced displacement of universities due to the occupation of certain territories of Ukraine on the effectiveness of their activities: “Top 200 Ukraine” universiti... by Tetiana Sych, Liubov Panchenko, Olga Saienko, Olga Ptakhina, Yevhen Ivanov

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A bibliometric analysis of the economic effects of using artificial intelligence and ChatGPT tools in higher education institutions by Anna Vorontsova, Svitlana Tarasenko, Wojciech Duranowski, Arkadiusz Durasiewicz, John Soss, Artem Bilovol

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Empowerment resources, decision-making and gender attitudes: which matter most to livestock keepers in the mixed and livestock-based systems in Ethiopia? by Wole Kinati, Derek Baker, Elizabeth C. Temple, Dina Najjar, Annet Abenakyo Mulema

“…More specifically, policies and intervention efforts to empower individuals or groups must begin by first building their psychological assets and consider contextual gendered perceptions of resources.…”
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Higher education for sustainable development in the digital era: Mapping the bibliometric analysis by Artur Zhavoronok, Nataliia Kholiavko, Olha Popelo, Maksym Dubyna, Liudmyla Verbivska, Maiia Fedyshyn

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Socio-economic determinants and spatial analysis of access to sanitation among older adults in Ghana by Ebenezer Nana Kwaku Boateng, Yvonne Ami Adjakloe, Addae Boateng Adu-Gyamfi, Amos Apraku, Simon Mariwah, Razak M. Gyasi

“…Individual-level factors such as sex, age, marital status, education, rural residence, religion, ownership of household assets, and disabilities significantly influence sanitation access. …”
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R&D Expenditure and Innovation in the EU and Selected Member States by Radka MacGregor Pelikánová

“…Innovations are typically the result of a financially demanding research process generating intellectual property assets, namely patented inventions or ideas for the digital setting and protected by copyright or otherwise. …”
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Announcement effect of tender offer share buyback around turmoil period – evidence from India by Suresha B., Kavitha Desai, Rejoice Thomas, Nijumon K John, Elizabeth Renju Koshy

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Solving the choice puzzle: Financial and non-financial stakeholders preferences in corporate disclosures by Oleh Pasko, Li Zhang, Alvina Oriekhova, Nataliia Gerasymenko, Olena Polishchuk

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Psychometric properties of the Dental Fear Schedule Subscale in a Portuguese pediatric population: exploratory study by Inês Esteves, Andreia Costa, Ana Coelho Canta, Sónia Mendes

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Local anesthesia with and without conscious sedation versus general anesthesia for oral surgical procedures in pediatric patients: a retrospective cross-sectional study by Ana López-Velasco, Francisco Javier Carrera-Hueso, Miguel Puche-Torres, Francisco Javier Silvestre, Pedro Vázquez-Ferreiro

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Factors creating favorable conditions for activating innovative entrepreneurship and startups in post-war Ukraine by Oksana Khymych, Enno Masurel

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