Procedure for Handling 4-H Accounts: Duties of the 4-H Unit Treasurer by Marilyn Norman, Joy C. Jordan

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Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025 by Lucian CERNUȘCA

“…The article presents a series of conceptual and practical issues regarding the tax regime of income obtained from renting real estate in 2025, in the context of those regulations, and also their accounting treatment.…”
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Board Interlocking and Accounting Choices in Brazilian Electric Energy Companies with Stock Exchange by Flávio Ribeiro, Ademir Clemente

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Evaluation of Comprehensive Ability of Accounting Applied Talents Based on GFAHP-Cloud Model by Qingyang Zhang

“…Through the objective and fair evaluation of the comprehensive ability of accounting talents cultivated in colleges and universities, on the one hand, it is beneficial to provide direction for cultivating accounting applied talents in colleges and universities, and on the other hand, it can also provide reference for enterprises to select talents. …”
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Specifics of costs classification as a key object of managerial accounting in hotel industry by I. Rogova

Subjects: “…managerial accounting…”
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Defining Price Stability: Public Accountability of the European Central Bank’s Goal Independence by Mattias Vermeiren

“…Drawing on a reputational perspective on public accountability, I elaborate two arguments. First, the ECB decided to engage in a strategy review and revise its inflation target to restore its performative and technical reputation in the face of its persistent undershooting of its inflation target in the decade after the great financial and euro crisis. …”
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The Influence of Budgeting and Financial Reporting on Financial Accountability in Primary Education Programs in Uganda by John Nakabago, Costa Hofisi

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From Biophysical Calculation to Financial Risk Assessment: Three Worlds of Accounting for Nature by Sylvain Maechler, Valérie Boisvert

Subjects: “…accounting…”
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Procedure for Handling 4-H Accounts: Duties of the 4-H Unit Treasurer by Marilyn Norman, Joy C. Jordan

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The PJSC “Novatek” activity efficiency reserves identification based on the economic and accounting analysis by D. V. Lysenko, L. Akgün

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Analyzing the Effect of Badminton on Physical Health and Emotion Recognition on the account of Smart Sensors by Chun Chang, Kaihua Chen, Jianjun Cao, Qian Wu, Hemu Chen

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RELEVANT INFORMATION ACCOUNTING AND CONTROL PROPERTIES IN ORDER TO ENSURE SUSTAINABLE ENVIRONMENTAL MANAGEMENT by I. Komissarova

“…Ways of solving the problem of forming of relevant information of accounting and control property for eco-friendly environmental management are offered.…”
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Travel Choice Behavior Model Based on Mental Accounting of Travel Time and Cost by Shixu Liu, Jianchao Zhu, Said M. Easa, Lidan Guo, Shuyu Wang, Haoyu Wang, Yijian Xu

“…This paper analyzes the utility calculation principle of travelers from the perspective of mental accounting and proposes a travel choice behavior model that considers travel time and cost (MA-TC model). …”
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Sovereignty of natural resources and accountability. The case of the Bolivian hydrocarbon policy, 2006-2018 by César Augusto Camacho-Soliz

“…This article analyzes the Bolivian hydrocarbon public policy of the 2006-2018 period, drawing from the analytical framework of public policy designs and the methodological accounts of tracing processes. This research seeks to understand the formulation and implementation of specific types of extractivist public policies in democratic contexts. …”
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How overconfidence and mental accounting influence investments? The moderating role of financial literacy by Johny Budiman, Jason Yodiputra, Candy Candy, Isnaini Nuzula Agustin

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Cost management in technological processes taking into account the implementation of the resource saving policy by A. I. Shinkevich, O. V. Antipova

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Conservation data infrastructures: From carbon accounting to multiple biodiversity and social measures by Danilo Urzedo, Nikki P. Dumbrell, Catherine J. Robinson

“…Drawing on major carbon conservation programs in Australia and Brazil, we assess how data‐driven investment planning and project assessments set what is valued, how it is measured, and whose interests are accounted for. Both case studies reveal how technological innovations expand carbon accounting methods by integrating ecological and social data with advanced analytical models to encompass a wide range of place‐based impacts. …”
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Using informative priors to account for identifiability issues in occupancy models with identification errors by Monchy, Célian, Etienne, Marie-Pierre, Gimenez, Olivier

“…We propose an extended occupancy model that accounts for the identification process in addition to detection. …”
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Accounting for racial bias and social determinants of health in a model of hypertension control by Yang Hu, Nicholas Cordella, Rebecca G. Mishuris, Ioannis Ch. Paschalidis

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ANALYSIS OF RELIABILITY OF NONRECTORABLE REDUNDANT POWER SYSTEMS TAKING INTO ACCOUNT COMMON FAILURES by V. A. Anischenko, A. N. Ivanova, E. L. Mislo

“…There were discussed two problems  of conditionally optimization of  systems’  reservation choice, taking into account their reliability and cost. The first problem is solved due to criterion of minimum cost of system providing mean probability of no-failure operation, the second problem is solved due to criterion of maximum of mean probability of no-failure operation with cost limitation of system.…”
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