THE IMPORTANCE OF INDEBTEDNESS AND PROFITABILITY INDICATORS IN ASSESSING THE PERFORMANCE OF SMEs by Oana-Letitia CATUTOIU, Mariana MAN

“…The dynamics of the economy, the current social and economic conditions, the complexity of the activities of SMEs in competitive economic circumstances with major influences on managerial decisions, require the abandonment of routine and force the identification of new possibilities for increasing the relevance of financial and accounting information in the context of performance evaluation.…”
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The role of the state in managing scientific and technological development: from theory to practice by E. B. Lenchuk

“…The importance of taking into account modern trends in state participation in the sphere of scientific and technological development for Russia, which is growing in the context of external restrictions and the current high technological dependence, is substantiated. …”
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Design of an Integrated Approach to Industrial Logistics Information Based on Supply Chain Management by Yang Shang

“…In addition, with the globalization of the economic environment today, enterprises are facing increasingly fierce competition. In this context, most companies are taking logistics informatization as an important factor for their success. …”
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Рpinciples of developing the russian cultural identity of university students in foreign language classes by N. V. Ryapolova

“…Relevance. In the context of increasing geopolitical tensions in the world the development of Russian cultural identity of students in foreign language classes is of particular importance. …”
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Knowledge construction in blended learning and its impact on students' academic motivation and learning outcomes by Muhammad Younas, Dina Abdel Salam El-Dakhs, Yicun Jiang

“…Computer-Integrated Learning Assistance (CILA), which utilizes AI technologies, provides real-time support and guidance to learners in this context.ObjectiveThe current study analyzed the role of technological knowledge construction in blended learning and how it impacts students' academic motivation and learning outcomes.MethodThe study is qualitative in nature and participants were recruited using a purposive sampling technique. …”
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Regulatory framework for the formation of sustainability reporting by D.O. Seletska

“…This article is dedicated to the study of the regulatory framework for the formation of sustainability reporting, the relevance of which is determined by the increasing impact of enterprisesʼ activities on the environment, society, and the economy. …”
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Characteristics of the State Bureau of Investigation’s territorial departments’ powers by R. I. Bohdanov

“…It is argued that in the current context, the State Bureau of Investigation is beginning to play an increasingly important role in ensuring the proper functioning of all other state institutions. …”
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Critical Discourse Analysis of My Uncle Jamshid Khan: Whom the Wind Was Always Taking by Hamid Moradi, Mostafa Gorji, Osman Hedayat

“…The main theme of the novel is a critique of the current situation and the ruling ideologies in these two decades of Iraqi Kurdistan, as well as expressing the confusion of the Kurdish nation and subject.…”
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Pain therapy to reduce perioperative complications by Freys Stephan M., Pogatzki-Zahn Esther

“…In the times of Enhanced Recovery After Surgery (ERAS) programs, acute pain therapy became an increasingly well investigated and accepted aspect in almost all surgical subspecialties. …”
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Challenges of creativity education in the age of digital transformation through the lens of public high school principals and teachers in Egypt by Moussa Kenawy, Samir Elkhweet, Howida Elatrebi, Fayrouz Elwakil

“…Recognizing the significance of creativity in this context, educators have increasingly emphasized its integration into the classroom and school curriculum. …”
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Circular economy implementation in the electronics sector: a systematic literature review and future research directions by Harsahib Singh, Rashmi Aggarwal, Poonam Garg

“…The electronics sector (ES), characterised by increasing e-waste, resource scarcity and operational risks, is transitioning towards CE. …”
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Crisis, Identity, and Intoxication: Youth Drug Abuse and Socio-Economic Marginalization in Post-2000s Zimbabwe by Ruvimbo Nyatsanza, Farai Tendai Nyoni, Takudzwa Chiremba

“…Using a documentary survey method that draws on policy reports, media sources, and public records, the study investigates the strong link between acute socio-economic marginalization and the rise of increasingly creative yet hazardous substance consumption practices. …”
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Transforming Auditing in the AI Era: A Comprehensive Review by Nguyen Thi Thanh Binh

“…This study explores how auditing is evolving in the context of Artificial Intelligence (AI) by analyzing a dataset of 465 peer-reviewed publications from 1982 to 2024, sourced from Scopus and Web of Science. …”
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Enhancing digital literacy in primary education through augmented reality by Natalie Nevrelova, Lilla Korenova, Zsolt Lavicza, Nikola Bruzkova, Angelika Schmid

“…Currently, there is a need to develop digital competencies already because they are included in the new curriculum. …”
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THE WEEKEND TOUR AS THE PROSPECTIVE TREND OF RURAL DEVELOPMENT by О. В. Чайковська, О. В. Чайковський

“…The authors of the article are convinced that the study and adopting the best practices of European countries in the context of a weekend tour will contribute to an increase in income from domestic tourism. …”
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Assessing the impact of cryptocurrency usage on cybersecurity: the European Union experience by S.V., K.O.

“…The most negative impact on cybersecurity assessment is the increase in the number of active cryptocurrency users (those who use a mobile app to invest in crypto assets once a week or more). …”
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Reporting Together: Transactional Sociability, Digital Communities and Alternate Embodiments on the Road through the Use of Waze by Regner Ramos

“…The paper seeks to fill a gap in digital spatial theory by upholding that apps are made at a fast pace to help increase their commercial value, but their development, design, and research currently lacks critical study. …”
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The Assessment of Participatory Scenario Planning in Future-Study of the Environment in District 1, Tehran City by Aiub Maroofi, Jila Sajadi, Mohammadtaghi Razavian

“…Participatory scenario planning contributes to create common vision, common knowledge and increase collaboration between individuals and local communities (Palomo, 2011). …”
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Comprehensive Review and Analysis of Image Encryption Techniques by K. Mahalakshmi, Sivakumar Nagarajan

“…Through comparative analysis, this study highlights the strengths, weaknesses, and applicability of these methods in various contexts. The review concludes by discussing the current challenges and suggesting future research directions to improve the security, scalability, and real-time processing capabilities of image encryption systems.…”
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Development of management accounting functions in the corporate governance system by S. N. Grichkina, K. S. Chestnova

“…Problematic issues of the development of theory of management accounting in context of improving corporate governance and increasing requirements from various stakeholders to its information support are increasingly becoming the object of research by domestic and foreign scientists. …”
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