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    CALL FOR PAPERSFOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) in 2026

    Published 2025-06-01
    “…We encourage papers that investigate:•new frameworks for internal accounting structures,•managerial information systems that embed sustainability and transparency,•methodologies that integrate environmental, social, and governance (ESG) dimensions into cost structures, variance analysis, and performance dashboards,•the use of digital tools (AI, big data analytics, predictive modeling, sustainability accounting platforms) that enhance interpretability and responsiveness in managerial reporting,•factors that affect the success of professional accountancy in terms of its social dimension,•the role of management accountants in sustainability reporting and addressing the Sustainable Development Goals (SDGs),•the relationship between strategic performance measurement systems and strategic data analysis,•the use of Beyond Budgeting in the development of accounting innovations.This special issue (SI) aims to build a bridge between theory and applied innovations. …”
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    HUMAN FACTOR IN THE RUSSIAN ECONOMIC CYCLE by V. A. Shalandin

    Published 2013-03-01
    “…The role of human factor and its peculiarity in the Russian economic cycle is defined in particular.…”
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    South Stream Project and the Ukrainian Factor by Roxana Ioana Banciu

    Published 2015-03-01
    “…We cannot put aside the internal factor as Ukraine is facing serious internal issues such as corruption and instability, therefore Russia’s invasion of Ukraine can not be simply ignored in this pipeline project. …”
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  7. 407

    The two-loop Higgs impact factor by Vittorio Del Duca, Giulio Falcioni

    Published 2025-07-01
    “…Finally, we determine for the first time the Higgs impact factor at two-loop accuracy.…”
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  8. 408

    Education as a Factor of Intercultural Communication by Grozdanka Gojkov

    Published 2018-01-01
    “…The paper considers alternative constructivism as a possibility of theoretical starting point regarding education as a factor of intercultural communication. The introductory part of the paper deals with Kelly’s personal construct theory permeating the arguments in favour of the theoretical research thesis referring to the issue of the extent the pluralism of European culture space interferes with national culture through education. …”
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    Education as a Factor of Intercultural Communication by Grozdanka Gojkov

    Published 2011-06-01
    “…The paper considers alternative constructivism as a possibility of theoretical starting point regarding education as a factor of intercultural communication. The introductory part of the paper deals with Kelly’s personal construct theory permeating the arguments in favour of the theoretical research thesis referring to the issue of the extent the pluralism of European culture space interferes with national culture through education. …”
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  10. 410

    Factor Investment or Feature Selection Analysis? by Jifang Mai, Shaohua Zhang, Haiqing Zhao, Lijun Pan

    Published 2024-12-01
    “…Firstly, by adopting the Lasso method and CPCA framework, we effectively addressed the problem of multicollinearity among feature indicators, with the Lasso method demonstrating superior performance in handling this issue, thus providing a new method for financial data processing. …”
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    The Mental Health of Refugees and Forcibly Displaced People: A Narrative Review by Samvel G. Sukiasyan

    Published 2024-12-01
    “…BACKGROUND: One of the pressing global issues today is the matter of refugees and forcibly displaced people migration. …”
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    The number, status and organizational aspects of Serbs in Zagreb by Župarić-Iljić Drago

    Published 2013-01-01
    “…Moreover, negative demographic trends together with a possibility of “false” national declaration in census, as well as the relentless process of assimilation are counted as specific factors in reducing the number of national minorities’ members. …”
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    SMEs’ digital maturity: analyzing influencing factors and the mediating role of environmental factors by Edwin Omol, Paul Abuonji, Lucy Mburu

    Published 2025-03-01
    “…A novel variable, namely SMEs' dependence level on environmental factors, is introduced to broaden the scope beyond traditional linear relationships, providing insights into the multifaceted nature of SME digital maturity. …”
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