Continuous Auditing as a Strategic Tool in Public Sector Internal Audit: The Turkish Case by Rasim Sarıkaya, Sezer Bozkuş Kahyaoğlu, Bahadır Topal

“…Secondly, brief background information about the internal audit in Turkish public sector is given and internal audit function of the Ministry of Agriculture and Forestry is introduced shortly. …”
Get full text

Analysis of the Stability of the Banking Sector of Azerbaijan in Conditions of Economic Crisis Based on the Econometric Model by S. M. Huseynova, T. Ja. Hajizada

“…Information was taken from a number of sources: 1) Official website of the Central Bank of Azerbaijan; 2) Official website of Ministry of Finance; 3) Official website of Azerbaijan State Statistics Committee; 4) Reports on the development of the banking sector and banking supervision. To analyze and estimating the values of the dependent variables of provisions for possible losses and return on assets, values for the banking sector as a whole are taken from annual reports on the development of the banking sector and banking supervision.Since the source data in the work is quarterly, our model will be a time series estimated using the ordinary least squares (OLS) method. …”
Get full text

Foreign direct investment and the agriculture sector performance in Tanzania: an autoregressive distributed lag approach by Lameck John Sangulla, William George, Lutengano Mwinuka

“…Tanzania’s economy heavily relies on agriculture, employing a large portion of the population, yet the sector still requires substantial funding. This study investigates the impact of Foreign Direct Investment (FDI) and other key factors on Tanzania’s agricultural sector from 1988 to 2022, using a quantitative research design and the Cobb-Douglas production function framework. …”
Get full text

Analysis of Price Bubbles in Borsa Istanbul (BIST) Liquid Banking Sector Stock Market by Topcu Murat

“…The study investigates the stock price bubbles of the liquid banking sector index (XLBNK) and its six constituent banks in the BIST primary sector. …”
Get full text

Analysis of current state and development trends of the tourism sector in the regions of the North Caucasus, Russia by L. Sh. Akhmedova, Z. I. Soltanmuradova, R. G. Dandamaeva, G. I. Idziev

“…In this regard, identifying the potential of the tourism sector in the North Caucasian Federal District as one of the promising areas is an urgent task under modern geopolitical conditions.To analyze the level of saturation of the tourist infrastructure of accommodation and the demand for its services in the North Caucasus Federal District, the following indices were calculated: the number of places for tourist accommodation per 1000 permanent residents; number of tourists staying in accommodation facilities per 1 sq. km of territory; number of tourists staying in accommodation facilities per 1000 permanent residents; number of places to accommodate tourists per 1 sq. km. territories.Based on the analysis of the state and development of the tourism sector, as well as the calculated values of tourism infrastructure indices, the main trends in the development of the tourism sector and the problems of its functioning have been identified, which will make it possible to more effectively manage the existing unique tourist, recreational and ethnocultural potential of the territory.The positive dynamics of the main indicators in recent years indicates an increase in the attractiveness and competitiveness of the North Caucasian Federal District as a tourist destination. …”
Get full text

Key Trends in Upgrading Finance Accounting of Public Sector in View of Using Ipsas Standards by L. B. Trofimova

“…It was found out that nature of asset acquisition by exchange and non-exchange operation can simplify the approaches to estimation of economic resource by using either just value or factual cost value. In the process of research the author specified characteristis of models for drawing up the report on results of finance operations by nature of costs and by their functional purpose depending on national specific features of conducting budget accounting in the concrete country.…”
Get full text

The role of artificial intelligence personalisation in e-commerce: Customer purchase decisions in the retail sector by Kebashnee Moodley, Lavina Sookhdeo

“…Conversely, relative advantage and voluntariness of use positively influenced purchase decisions, with customers valuing time savings and control over their data. …”
Get full text

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. …”
Get full text

Interaction Between Government and Ngos in Russia: a Value Dimension by Yu. V. Batalova

“…Such a reason for the ineffectiveness of the “gardener state” model is the de–ideologized liberalism of the late twentieth century, which leveled the role of the state in initiating, developing and implementing policies to support and regulate the third sector, including the ideological and value content of public-state interaction. …”
Get full text

Analysis of technology adoption and government policy in improving the financial performance of SMEs in the Indonesia agricultural sector by Lisa Hermawati, Ema Pusvita, Taufik Marwa, Anna Yulianita

“… Agriculture micro, small, and medium enterprises (MSMEs) have an important function but face problems in improving financial performance, including low net income of agricultural commodities per season, low yields per hectare, and low added value of processed agricultural products. …”
Get full text

The importance of socio-cultural factors as determinants of the attractiveness of the fintech sector offer for individual clients of banks by Krzysztof Świeszczak

“…The questionnaire survey was preceded by in-depth interviews with experts, representatives of the scientific community professionally involved in research on the functioning of FinTech enterprises as well as owners and co-owners of business entities belonging to the FinTech sector. …”
Get full text

A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security by Murat Çak, Erdem Yavuz

“…After examining the relationship between tax expenditures and the GDP from a functional point of view in this context, the study will evaluate tax facilities for the agricultural sector that are handled in the Turkish Tax System in line with Income Tax Law No. 193 and Value Added Tax Law No. 3065 by taking into account animal production statistics and plant production statistics. …”
Get full text

COVID-19 Implications on Global Value Chains in Bulgaria and Romania by ISKRA CHRISTOVA-BALKANSKA

“…New structures formed because of the globalisation of the international economy. Global value chains (GVCs) represent a stage in the development of international production, trade, and investments. …”
Get full text

A proposal for a methodology for the cocreation of an environmental analysis tool: application to the competitive sailing sector in Brittany by L. Jacquet, A. Le Duigou, O. Kerbrat

“…The cocreation framework comprises three steps. Three values cocreated in the competitive sailing sector have been illustrated: a choice of functional unit, a perimeter for the sector, and software specifications adapted to the sector. …”
Get full text

Toward a sustained recovery of the lodging sector: a management path to lessen the Corona Variants upshots by Ola Abdel Moneim Emara, Hazem Tawfik Halim, Mohamed Samy El-Deeb, Yasser Tawfik Halim

“…Henceforward, the study constructs a frame for sustained lodging sector recovery. The paper’s scientific value is that it functionalizes a broad inductive method of qualitative research in which a merge of the interpretation of management enabling factors and health enabling trends in the lodging sector and luxury hotel managers’ responses obtained through exploratory qualitative research is utilized to cluster the managers’ responses and thus generalize the information in the setting of a Framework for Health Crisis Management in the lodging sector. …”
Get full text

The development of the Republic of Slovenia in the post-pandemic period. Opportunities for economic cooperation with Kazakhstan in the agro-industrial sector by A.A. Lukianov, M.K. Baimyrzaeva, B.Sh. Gussenov

Get full text

REGIONAL CHAINS OF ADDED VALUE AS A TOOL OF INDUSTRIAL COOPERATION- COMPETITIVENESS by M. E. Guliyev

“…The countries of the EEU and the CIS have significant potential for developing cooperation in the field of  transition to a model of new economic growth, as well as in the  development and application of regional added value chains. As well  as the extractive sector of the economy of the EEU and CIS  countries, included in the regional added value chains, agriculture, chemical and textile industries, metallurgy, transport  engineering, and services sector have the potential to be key industries.…”
Get full text

PLANTAIN (MUSA ACUMINATA) VALUE CHAIN ANALYSIS IN ONDO STATE, NIGERIA by Similoluwa ADEWOLE

“…This paper analyzed the plantain value chain in Ondo State, Nigeria. It identified the various actors in the plantain value chain and their functions, mapped out the various segments, their linkages and the overall plantain value chain and identified the value added at each segment of the value chain. …”
Get full text

Rice bran as a sustainable source for value added materials: an overview by A. S. Nidhishree, Rachel Alveera Menezes, H. Venkatachalam, K. Subrahmanya Bhat

“…Rice bran, a byproduct of rice milling, holds immense potential for value-added materials due to its rich chemical composition and diverse functional properties. …”
Get full text

The integration of psychological education and moral dilemmas from a value perspective by XiaoFen Jia, WenQing Wu

“…Moreover, optimization functions pertinent to deep learning are examined, alongside their practical implications for enhancing educational practices. …”
Get full text