Exploration of the ecology and ex-situ conservation of Betula utilis D. Don: Insights from topography, edaphic factors, and nursery management practices by P.A. Sofi, T.H. Masoodi, Nazir A. Pala, Muhammad Waheed, Saud Alamri, Shaista Khan, Khaled A. Alakeel, Shiekh Marifatul Haq, Rainer W. Bussmann

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

“…The following thematic areas are of particular interest in the light of the presented challenges:•Redesigning financial and managerial accounting systems to better assess how effectively tasks are carried out and how value is derived from these tasks •Developing sustainability-oriented managerial dashboards•Integrating AI and big data into financial and managerial reporting practices•The ethical responsibilities of financial and managerial accountants in the digital age•Managerial accounting education: redefining curricula for new roles•Case studies of organizational transformation in management accounting departments•Cross-functional collaboration between accountants and sustainability officers•The challenges of measuring social and environmental impacts in cost systems•The implications of fluid organizational boundaries on internal control and reporting•Strategic performance measurement in disruptive times•The development of accounting innovation through advanced budgeting techniquesThe issues mentioned above are not exhaustive in terms of the scope and complexity of research into accounting expanded horizons. …”
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Ecological succession of fishes in a large Amazonian off river reservoir by Friedrich Wolfgang Keppeler, Marcos Augusto Mendes Rocha, Paulo Arthur de Abreu Trindade, Eurico Mesquita Noleto-Filho, José Amorim Reis-Filho, Jenny J. Morales-Parrado, Valter M. Azevedo-Santos, Ronaldo Angelini, Tommaso Giarrizzo

“…Abstract Converting river flows into reservoirs is a major disturbance that triggers ecological succession, altering the functional and phylogenetic structure of aquatic communities. …”
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FINANCING OF INSTITUTIONS OF INNOVATIVE DEVELOPMENT ON THE CONDITIONS OF PUBLIC-PRIVATE PARTNERSHIP by Nataliia O. Riazanova

“…Forms of financing of institutes of innovative development on the conditions of PPP are defined, possible ways of increase of efficiency of functioning of institutes of innovative development on the conditions of PPP are analyzed. …”
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Challenges in Exercising the Right to Appeal – The Case of Slovenian Administrative Consultation by Polonca Kovač

“…Findings: Administrative appeal serves multiple functions, from protecting the rights of the parties to ensuring consistent sector-specific legislation implementation. …”
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Life cycle assessment of construction and demolition waste upcycling: A critical review of studies from 2010 to 2025 by Ying Chen, Yifu Ou, M. Shadi Mohamed, Zhikang Bao

“…Upcycling construction and demolition waste (CDW) not only enhances material performance and functional value, but also offers environmental co-benefits, thereby promoting a circular economy within the construction industry. …”
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Optimization of Preparation Technology and Component Analysis of Ziziphi spinosae semen Formula Beverage by Yaonan CHEN, Lulu DONG, Yiran HENG, Hongyu LI, Yan YAN, Chenhui DU

“…To explore the nutritional value of Ziziphi spinosae semen (ZSS), the preparation process of a ZSS formula beverage was optimized, and a component analysis of the optimized formula was conducted to enhance the quality and functionality of the beverage. …”
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Key directions of the Russian economy innovative development with the innovative activity practice of the integrated corporate structures by F. I. Shamhalov, R. V. Sizov

“…ARTICLE RETRACTEDThe article deals with the problems and the key directions of The article deals with the problems and key directions of innovative development of the Russian industry in connection with the need to reduce the dependence of the national economy on the situation on world commodity markets, as well as to create the conditions and incentives for the introduction and modern technologies development, improving energy and environmental efficiency of the economy and productivity for the development of economic sectors and industries, producing goods with high added value for the implementation of innovative projects and in general - to upgrade the socio-economic system of the country.The following statement is given: the development of innovative high-tech and knowledge-intensive industries must ensure import substitution products at the first stage, primarily in the militaryindustrial complex, and in the future - export-oriented competitive product.The article analyzes the experience of innovative activity of the integrated corporate structures with the participation of the state in the following areas: the integration of the industrial and financial capital; the concentration of capital (through the merger and acquisition of enterprises, strategic alliances); diversification of forms and fields of activity; globalization of activities (creation of subsidiaries in the most attractive countries and working on promising markets); capital internationalization (through the creation of transnational companies).On the basis of generalization of global corporate management experience in the state corporations the article analyzes key conditions and factors that determine the efficiency of the state-owned companies as a whole: a clear statement of goals and objectives of the state as the owner, whose interests go beyond the usual business purposes; fixing of these goals and objectives in the regulations, in the concepts and programs of long-term socioeconomic development of the country, in special agreements between the government and public sector enterprises, as well as in the statutes, in the policy and budgetary documents of state corporations; the creation of state corporations administration system that allows to carry out the separation of the control and management functions, to ensure coherence and consistency of the implementation of the asset management policy, the uniformity of the rules of management of state property on the basis of common rules; harmonization of interests of the state and private investors, their documentary fixation (for corporate plans, agreements between the parties, etc.) in order to limit undue state interference in the activities of state-owned companies, on the one hand, and protection from lobbying strain - on the other hand; increasing business transparency, which is the foundation of good governance; the establishment of effective operational management systems, including goal setting and planning, reporting, monitoring, control and evaluation of companies, risk management and information disclosure.…”
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Explaining the Comprehensive Human-To-Human Marketig System in the Health Tourism Industry by Ali Pourang, Meysam Shirkhodaie, Mahmood Yahyazadeh far, Mohsen Alizadeh San, Masoomeh Tavangar

“…Micro-Level Management At the micro level, the system prioritizes operational excellence and customer experience at the service provider level. Key functions include: Value Network Transformation: Embedding human-centricity, empathy, and co-creation in organizational culture, countering dehumanization from digitalization to maintain meaningful interactions. …”
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Multiparametric Investigation of Chemically Treated and Untreated Sugarcane Bagasse Fiber-Reinforced Epoxy Composites With Wood Apple Shell as Filler: From Waste to Green Composite by Vinita Sharma, null Priyanka, Minakshi Verma, Deepak Kumar, Anu Gupta

“…These findings have the potential to bring value-added applications in sectors of automation, interior designing, and packaging.…”
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Growth Propagation of Liquid Spawn on Non-Woven Hemp Mats to Inform Digital Biofabrication of Mycelium-Based Composites by Andreas Biront, Mart Sillen, Patrick Van Dijck, Jan Wurm

“…Mycelium-based composites (MBCs) are highly valued for their ability to transform low-value organic materials into sustainable building materials, offering significant potential for decarbonizing the construction sector. …”
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First-principles calculations to investigate the bulk, electronic, optical and thermoelectric properties of BaGe2As2 and BaGe2P2 alloys by Debora Nameme, George S. Manyali, Michael Nakitare Waswa, Job W. Wafula

“…Therefore, both materials are appropriate for use in the electronics sector, notably in temperature control applications. …”
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Fatty Acid Composition and Bioactive Profiles in the Aerial Parts of <i>Cannabis sativa</i> by Weronika Jacuńska, Wioletta Biel, Grzegorz Tokarczyk, Patrycja Biernacka, Grzegorz Bienkiewicz, Katarzyna Janda-Milczarek

“…Compared to inflorescence samples, leaves typically contain higher proportions of SFAs, MUFAs, PUFAs, and n-3 fatty acids, along with a more favorable n-6/n-3 ratio, which may significantly impact nutritional value. Phytol-rich leaves can suggest its potential application as a functional feed or even a nutraceutical. …”
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Navigating Fragmented Globalization: Local Content Policies in a New Trade Order by Yudan Whulanza, Eny Kusrini, Akhmad Hidayatno, Teuku Yuri M. Zagloel

“…This advancement sets the stage for greater growth in the electronics sector. Likewise, in India, the Production Linked Incentive (PLI) scheme connects financial support to local value addition, encouraging companies to establish local supplier networks and strengthen backward linkages (Cherian et al., 2021). …”
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Electrical Tortuosities of Porous Structures Based on Triply Periodic Minimal Surfaces and Honeycombs for Power-to-Heat Systems by Thorsten Ott, Volker Dreißigacker

“…It was found that the electrical tortuosities of the investigated TPMS structures are nearly identical, while honeycomb structures show slightly higher values. Furthermore, the electrical tortuosity is mainly a function of the void fraction and does not change with the specific surface when the void fraction is kept constant. …”
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A Swap-Integrated Procurement Model for Supply Chains: Coordinating with Long-Term Wholesale Contracts by Min-Yeong Ryu, Pyung-Hoi Koo

“…These findings highlight the potential of swap-integrated procurement strategies as practical coordination mechanisms across both private and public sectors, offering strategic value in contexts such as vaccine distribution, fresh produce, and other critical products.…”
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GLOBALIZATION OF SOCIETY AS ONE OF THE MAIN FACTORS OF THE NEW BUSINESS COMMUNICATION DISCOURSE FORMATION by Olena M. Turchak

“…Now we can observe the rapprochement of different countries and peoples, which has a significant impact on their culture, values, language and speech elements. This process is called “globalization”. …”
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Transforming Biomass Waste into Hydrochars and Porous Activated Carbon: A Characterization Study by Suhas, Monika Chaudhary, Shubham Chaudhary, Shivangi Chaubey, Isabel Pestana da Paixão Cansado, Mohammad Hadi Dehghani, Inderjeet Tyagi, Rama Gaur

“…The prepared hydrochars were rich in oxygenated functional groups. The optimized hydrochar, HC-230-4 (prepared at 230 °C, for 4 h), presented a ratio of H/C = 0.95 and O/C = 0.29, an improved degree of coalification, and a high heating value (26.53 MJ kg⁻¹), which can replace bituminous coals in the power sector. …”
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What is the evidence for the impact of gardens and gardening on health and well-being: a scoping review and evidence-based logic model to guide healthcare strategy decision making... by Michelle Maden, Michelle Howarth, Alison Brettle, Michael Hardman

“…Over 35 validated health, well-being and functional biometric outcome measures were reported. …”
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PERAN DIVIDEND POLICY SEBAGAI MODERASI PADA HUBUNGAN FAKTOR KEUANGAN DENGAN RETURN SAHAM by Nur Alimah, Mohamad Agus Salim Monoarfa, Meriyana Franssisca Dungga

“…These findings make a practical contribution to the company's management in formulating financial policies, especially related to dividend policies, to increase value for shareholders.…”
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