Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process by Mohammad Shahsavarzadeh, Hamidreza Shammakhi, Arezoo Khosravani

“…The participants in this study were experts in accounting knowledge to collect data from the qualitative sector and financial managers and accounting heads of capital market companies in the quantitative sector. …”
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Comparative analysis of the profit efficiency levels among the major actors in broiler value chain in Ghana by Bombason Kweku Tuoho, Samuel Kwesi Ndzebah Dadzie, Julius Kofi Hagan, Martin Bosompem, Edward Adu-Kyei

“…The Broiler value chain (BVC) is made up of activities that offer business opportunity to the private sector, stimulate economic growth, and provide animal protein for the populace. …”
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Liquidity and Leverage Impact on Islamic Bank Value: A Test on Multigroup Moderated Mediation Effect by Yusuf Falaqi Ahmad, Vivin Maharani Ekowati, Meldona

“…Factors such as liquidity, leverage, and dividend policy can influence firm value, particularly in the Islamic banking sector, which is characterized by distinct financial management principles. …”
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Measuring financial sector efficiency in China: A study based on an enhanced neoclassical production function. by Chuanzhen Zheng, Yuan Shan

“…Drawing upon the principles of general equilibrium theory, we establish a direct and strong association between the financial sector and the real sector by improving the neoclassical production function, indirectly unveiling insights into financial efficiency through the allocation structure of marginal capital output. …”
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The Value of Community Capitals in Sustainable Urban Development: A Qualitative Exploration of Urban Informal Workers by Ivy Chumo, Blessing Mberu, Caroline Kabaria

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TOURIST DECISION-MAKING WHEN SELECTING A DESTINATION: AN ANALYTICAL HIERARCHY PROCESS ANALYSIS OF CONSUMPTION VALUES by Bahar Türk, Tuğba Yıldız, Mehmet Tahir Dursun

“…Moreover, it was found that the following dimensions, namely functional value, i.e., "worth the money", emotional value, i.e., "feel secure", social value, i.e., "meet friendly and hospitable people", epistemic value, i.e., "providing novelty experiences", and conditional value, i.e., "personal safety" have also been given priority. …”
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An Analytical Overview of Book Publishing and Copyright Issues in Pakistan by Muhammad Asif, Liu Yang, Majid Ali, Muhammad Hashim

“…The study has used functionalism and value change theory; it indicates that an individual should get accurate knowledge about the subject before modifying their values. …”
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On the development of mechanisms and tools for expanding the value of full-cycle science and technology projects using the TPRL methodology by A. V. Komarov, D. A. Matveev, A. V. Filimonov, A. V. Sartory

“…The article proposes institutional tools for solving the problem of forming a competitive and well-functioning sector of applied research and development. …”
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Multifunctional Applications of Lactic Acid Bacteria: Enhancing Safety, Quality, and Nutritional Value in Foods and Fermented Beverages by Christian Kosisochukwu Anumudu, Taghi Miri, Helen Onyeaka

“…Lactic Acid Bacteria (LAB) have garnered significant attention in the food and beverage industry for their significant roles in enhancing safety, quality, and nutritional value. As starter cultures, probiotics, and bacteriocin producers, LAB contributes to the production of high-quality foods and beverages that meet the growing consumer demand for minimally processed functional and health-promoting food products. …”
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The effect of fuel prices on agri-food sector output in Ghana by Ramatu Ussif, Jamal Mohammed, Ussif Abdul-Aziz Sirin

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Statistical evaluation of creation and liquidation of organizations in Russia: sectoral and regional aspects by Yu. S. Pinkovetskaya

“…The  research  methodology  is based  on  the  consideration  of newly  created and  liquidated  organizations  formed by industry  and territorial characteristics. Modeling of values’ differentiation of specific weights of such organizations  in the total number  of the functioning organizations  was carried out with the use of functions of density of normal distribution.Results.  …”
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Agricultural Land-based Functional Model for Effective Rural Land Management in Türkiye by Orhan Ercan

“…This model encompasses components related to land ownership, value, use, development, and spatial data infrastructure. …”
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Unveiling the green transition and gender disparities in the energy industry: A value-based DEA cluster analysis approach by C.O. Henriques, M.C. Gouveia, C.P. Viseu, S.R. Sousa, V. Moutinho

“…Using a static, cross-sectional dataset from 2019, countries were categorized by their Green Transition Index (GTI) and assessed across five gender gap dimensions: employment, working hours, wages, inventor positions, and senior management roles in the energy sector. These dimensions were transformed into value functions inspired by Kahneman and Tversky, emphasizing the heightened sensitivity to the negative effects of gender disparities compared to the benefits of gender parity. …”
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Do Green Marketing and Perceived Value Impact Cosmetics Purchase Decisions? The Role of Brand Image as a Mediator by Salsa Jihan Fadilah, Muhartini Salim

“…Furthermore, we found that brand image functions as a mediating variable, enhancing the effects of green marketing and perceived value on purchasing behavior. …”
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SECTORAL STRUCTURE OF SMALL AND MEDIUM BUSINESS IN RUSSIA: STATISTICAL ANALYSIS by Yu. S. Pin’kovetskaya

“…Modeling of the values’ differentiation of the number of workers per enterprise based on the development of the density function of the normal distribution. …”
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Investments in the Transaction Sector and Financial Assets: Impact on Economic Growth by O. S. Sukharev

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Ensuring That Dual-Use Means Multi-Value: A Framework for the Co-Prioritization of Cattle Grazing and PV Energy Generation by Nick de Vries, Anna Clare Monlezun

“…Photovoltaics (PV) is the fastest growing portion of the energy sector and the lowest-cost form of renewable energy today. …”
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Pressurized Cyclic Solid–Liquid (PCSL) Extraction of Sea Buckthorn Leaves for Microbiologically Safe, Value-Added Kombucha Production by Jolita Jagelavičiūtė, Juozas Girtas, Ingrida Mažeikienė, Antanas Šarkinas, Karolina Almonaitytė

“…The aim of this study is to expand knowledge of the valorization of sea buckthorn secondary raw materials by applying an innovative pressure cyclic solid–liquid (PCSL) extraction method and to develop value-added functional food products. Extraction was performed in 20 and 60 cycles, each lasting from 2 to 10 min. …”
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Compositional and nutritional value of lupin cultivars: Identifying high-protein seeds for enhanced protein isolate production and phytochemical valorisation by Pau Taberner-Pibernat, Albert Ribas-Agustí, Gisela Quinteros, Gerard Sabeña, Miguel López-Gómez, Rubén Domínguez-Valencia, Ricard Bou

“…Beyond the high protein content, some phytochemicals in lupin seeds such as quinolizidine alkaloids (QAs), saponins, phytic acid, and total phenolic compounds (TPC) warrant further exploration due to their potential for valorisation following a seed protein isolation process, offering opportunities for their use in functional foods, nutraceuticals, or other high-value applications. …”
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Reference Intervals for Conventional Transthoracic Echocardiography and Two-Dimensional Speckle Tracking Echocardiography-Derived Strain Values in the Dutch Sheepdog (‘Schapendoes’... by Dinand Favier, Celine Brugada-Terradellas, Johannes Vernooij, Alma Hulsman, Giorgia Santarelli

“…Two-dimensional speckle tracking echocardiography (2-D STE) is an advanced imaging technique that enables the measurement of myocardial deformation parameters, contributing to the assessment of systolic function. The objective was to determine breed-specific RIs for 2-D, M-mode, and Doppler-derived echocardiographic parameters for Dutch Sheepdogs, and to obtain 2-D STE-derived strain and strain rate values in this breed. …”
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