Development Strategy of The Smallholder Plantation of The Sindang Community in Jukung Village, Lubuklinggau City, South Sumatra by Paisal Ansiska, Jati Batoro, Roedy Soelistyono

“…The element of chance is the support of the government and change the culture system to influence the value of 0.87; and the element of threat is the lack of cooperation between the farmer and the source of innovation and poor quality of production with a value of 1.87 influence. 2) Referrals development must focus on the strategy to overcome the weaknesses (internal) and threats (external) are the construction of smallholders with agricultural systems are environmentally friendly, doing planting agricultural crops are more diverse/strengthening of the functions of agricultural land, management of post harvest to give value adding, Conducting training/education about organizational management and farm management. …”
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Generative AI’s Impact on Customer Satisfaction: A FinTech Perspective by Israfilzade Khalil, Vlasenko Danylo

“…This paper examines the capacity of Generative Artificial Intelligence to improve customer satisfaction in the FinTech sector, concentrating on four essential value dimensions: functional, emotional, promotional, and innovative. …”
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Large charge meets semiclassics in $$\mathcal{N}$$ = 4 super Yang-Mills by Augustus Brown, Francesco Galvagno, Alba Grassi, Cristoforo Iossa, Congkao Wen

“…Abstract We study the large-charge sector of $$\mathcal{N}$$ = 4 super Yang-Mills theory (SYM) with SU(N) gauge group by constructing a special class of half-BPS heavy operators, termed “canonical operators”. …”
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Institutionalizing corporate social irresponsibility within the framework of corporate social responsibility: lessons of corporate advocacy by Ardhendu Shekhar Singh, Deepa Pillai, Trupti Bhosale

“…The study identifies the functional areas of corporate irresponsible actions that deter multi-stakeholder value. …”
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Market, Management and Profession. Social Business in the Polder. by Willem Blok

“…From a professional point of view the purpose and functions of professional care and welfare work are at stake. …”
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Indian hidden tuber “Ram Kand Mool” (Maerua oblongifolia A. Rich): Cultivation, phytochemistry and potential applications—A comprehensive review by Poornima Singh, Anurag Singh

“…It is useful in the kitchen, medical cabinet, and cosmetics sector. The information compiled indicates that Ram Kand Mool has enormous potential for utilization as a functional food and various other value‐added products. …”
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An Architectural Heritage: The Ganj-Ali Khan Bath by Kambiz Hadji-Ghasemi

“…Although the architectural design of these buildings were based on their function, the tastes of their traditional architects turned them into buildings of artistic value. …”
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Pectin from fruit peel: A comprehensive review on various extraction approaches and their potential applications in pharmaceutical and food industries by Snigdha Satabdi Dixit, L. Muruganandam, I. Ganesh Moorthy

“…Understanding pectin's physicochemical qualities and functional features necessitates an awareness of its structural characterization, which includes metrics such as degree of esterification, molecular weight, and functional groups. …”
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Analyzing Competitiveness of Small Business and Entrepreneurship of Textile Industry in the Namangan Region by Swot-Analysis by E. A. Aliyeva, O. S. Kazakov

“…The use of this potential and shaping a stable textile and clothing sector in the country is a priority line in the development of national economy. …”
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Management of capital renewal at machine-building enterprises by N.A. Yefimenko

“…A unified set of processes for the enrichment forecasting and strategic planning of the enterprises of mechanical restlessness has been proposed based on the algorithm of the functioning of the mechanism for controlling the enrichment renewal process, which is based on the division of the main workers and workers at work places, focusing on activating labor potential, health care provision of a system of rich coordination of individual actions and functions The industrial-state sector of mechanical engineering has a focus on achieving an integral economic effect in material and intellectual production. …”
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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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Valuasi Ekosistem Mangrove di Pesisir Kayong Utara, Kalimantan Barat by Ajeng Apriani, Aji Ali Akbar, Jumiati Jumiati

“…The mangrove ecosystem itself has various functions and benefits, some of which are benefits in the fisheries sector, tourism and as disaster mitigation such as coastal abrasion. …”
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Opportunities and threats for agrifood firms. The case of wineries applying Rasch analysis by Vanessa Yanes-Estévez, Ana María García-Pérez

“…Rasch analysis and its Differential Item Functioning (DIF) were used to process the information as novel competitive analysis tools. …”
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Analytical Review on Improving Coconut Production and Management Practices in Fiji by Shirlyn Vandana Lata, Tamara Osborne-Naikatini

“…One of the challenges foreseen is the breeding of Fiji Tall and Fiji Dwarf varieties only that limits genetic variability of coconut populations in Fiji. The coconut value chain is complex associating various players (farmers, processors, exporters, wholesalers, retailers, and consumers) to perform multiple functions to strengthen value-adding products and projected competition in the global market. …”
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Cellular Solutions: Evaluating Single-Cell Proteins as Sustainable Feed Alternatives in Aquaculture by Korale Kankanamge Dinuka Chamodi, Nguyen Thanh Vu, Jose A. Domingos, Jiun-Yan Loh

“…This review elucidates the nutritional value of SCPs, their potential for biofortification, and their emerging roles as functional feeds with immunomodulatory and nutrigenomic effects. …”
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Management of Own Investment Activity by Small Business Entities by M. A. Polyakova, A. V. Nosov

“…The study results proposed: to consider the financial capabilities and opportunities of small businesses in the agricultural production sector as an incentive for their own investment activity; when declaring the right to apply tax deductions [Tax on personal income (standard, social, property, investment, professional) and “input Value Added Tax”], to release their own funds from taxation and apply them, as well as to use the possibilities of attracting government (public) and private grants as investments in the production process.…”
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Predicting guest satisfaction and willingness to pay premium prices for green hotels by Jin Yang, Mohammad Nurul Hassan Reza, Abdullah Al Mamun, Muhammad Mehedi Masud, Mara Ridhuan Che Abdul Rahman

“…Expanding on the service quality-satisfaction-behavioral intention paradigm, this study investigates the influences of green emotional attachment, attitude towards green hotels, green image, green practice performance, word-of-mouth, guest satisfaction, functional value, and green experiential loyalty on green hotel premium payment. …”
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Place of health care system in social infrastructure by Taras Pogrebskyi

“…Balanced development of health care system is determined by its value in society. …”
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Public management of smart cities: European experience by S. A. Zakharova

“…The author considers these processes in comparison with the Russian scientists approaches, and focuses on the important conclusion of foreign scientists that technology alone will not make the city smarter: the construction of a smart city requires a political understanding of technology, a process approach to management, an emerging smart city, and a focus on both economic benefits and other public values. The second group of articles, considered by the author, presents a more comprehensive view of the concepts of smart cities, with smart governance, combining, presumably, innovative structures and new technologies, new communication channels aimed at the constant functioning of the city management system and the environment for cooperation and citizen engagement. …”
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Technical efficiency in agriculture: A decade-long meta-analysis of global research by Freddy Ruzhani, Abbyssinia Mushunje

“…The beta regression meta-analysis results indicate that the translog functional form leads to higher mean technical efficiency values than the cobb-Douglas and other functional forms, while panel data studies yield lower mean technical efficiency values than cross-sectional studies. …”
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