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Облік і фінанси, Iss 1(107), Pp 15-23 (2025)
ISSN 2307-9878 · Institute of Accounting and Finance · 429 artikel di indeks
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Artikel Jurnal Teks lengkap
Documentation of Transfer Pricing Transactions in the Accounting System of Multinational Enterprise Groups
External factors and the complexity of the internal organizational structure can significantly affect the collection of evidence (information), which is the basis for assessing the compliance of controlled transactions with the arm's length principle by participants in multinational enterprise…
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Artikel Jurnal Teks lengkap
Building of Wealth in the Cyber World: Secrets of Digital Investment
Over the past decade, digital assets have transformed from a niche technological experiment into a mainstream financial instrument, attracting institutional investors, governments, and retail traders. With the increasing adoption of blockchain technology, cryptocurrencies are reshaping traditional…
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What Factors Affecting Information Disclosure? The Case of Indonesian Universities
Sustainability disclosure can be used as a tool for measurable impact, risk reduction, and long-term progress – potentially turning it into a competitive advantage. Meanwhile, in Indonesia, sustainability disclosures made by universities are still relatively low. Based on the legitimacy theoretical…
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The Effect of Shifting to Renewables on Social Welfare in Azerbaijan in the Context of Sustainable Economic Development
The transition of the energy sector in Azerbaijan from oil and gas to renewable energy has significant implications for social welfare and sustainable development. Traditionally, oil and gas revenues have underpinned Azerbaijan’s economy and public budgets, improving living standards and reducing…
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Artikel Jurnal Teks lengkap
Theoretical and Methodical Bases for Integrating Online Advertising and SEO in the Internet Communication System of an Agricultural Enterprise
Increasing the level of digitalization in the agricultural sector of Ukraine creates prospects for more active use of digital marketing tools by small and medium-sized agricultural enterprises. Along with this, the lack of unified approaches to combining online advertising and search engine…
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Funding Processes for Strengthening Global Food Security: Challenges and Innovative Solutions
The issue of hunger persists globally: in 2023, over 710 million people suffered from hunger, and 2.33 billion people experienced some degree of food insecurity. It is projected that by 2030, the situation may worsen unless comprehensive measures are taken. This article aims to analyze the unique…
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Scientific Trends in Reputation Management and Its Accounting and Analytical Support: A Bibliometric Analysis
The globalization of the business environment and the growing importance of intangible assets make a company’s reputation a strategic resource that affects its competitiveness, financial stability, and attractiveness to investors. However, implementing a systematic approach to reputation management…
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The Efficiency of Resource Use by Higher Education Institutions in the Dnipropetrovsk Region
Each institution seeks to maintain its independence in the process of reorganization of higher education institutions (HEI) in Ukraine. Therefore, an important question is how effectively a higher education institution uses its available resources. The article aims to assess the efficiency of…
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Reorganization and Bankruptcy of Credit Unions: National Characteristics and Experience of Economically Developed Countries
The COVID-19 pandemic and full-scale war have led to numerous challenges in the activities of credit unions, among which the dominant ones are the risk of bankruptcy, the search for sources of financing for reorganization, the problem of painless exit from the market and the effective…
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The Impact of Behavioural Economics Concepts on Accounting Science
The formation of information in the accounting system often depends not only on objective data but also on the subjective perception, psychological characteristics and cognitive characteristics of decision-makers. The purpose of the article is a comprehensive analysis of the influence of behavioral…
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The Impact of Gender Diversity and Political Connections on Sustainability Reporting Disclosure
Today, society demands greater accountability from companies to control their impact on the environment. Sustainability reporting disclosure helps investors, civil society organizations, consumers, and other stakeholders evaluate companies' sustainability performance. This study aims to determine…
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The New Partnership for Africa's Development: Differential Effect on the Development of Sub-Saharan Africa
African leaders have undertaken several initiatives to put the African continent back on the path of sustainable development. Among these initiatives, the New Partnership for Africa's Development (NEPAD) was established as a catalyst for alleviating the challenges of African development. This paper…
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The Impact of Macroeconomic Policy on the Liquidity and Financial Stability of SMEs through the Prism of Banking Activities
Unlike large companies, small and medium-sized enterprises (SMEs) are more sensitive to the influence of external factors, such as changes in market conditions, competition, and economic crises. Therefore, the development of such enterprises depends significantly on the state's macroeconomic policy…
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Building Cost-Effective and Affordable Medical Solutions Using the Design Thinking Approach
Nowadays, healthcare innovation is the main tool that improves the provision of medical care in developing countries, especially in countries with low resources. This research case presents the innovation journey of Goliath Robotics, a startup company in sub-Saharan Africa, specifically Ghana that…
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Factors Affecting the Effectiveness of Bank Management
The effectiveness of bank management is determined by the ability of bank managers to influence and achieve the realization of the interests of bank owners and planned goals, to increase the profitability and value of the bank with optimal use of resources, risk reduction and implementation of…
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The Role of Financial Forecasting in the Formation of Optimal Loan Portfolios of Ukrainian Banks
The variability of social, economic and military factors over time reduces the efficiency of the banking institution. In this regard, managing the bank's loan portfolio, as the primary source of bank profits, should be carried out using progressive approaches to forecasting. The article aims to…
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Cultural Spending as a Fiscal Policy Indicator: An Empirical Study of Budgetary Constraints and Public Debt Dynamics in European Nations
Public expenditure on cultural services reflects a society’s dedication to preserving heritage, fostering creativity, and promoting social cohesion. Despite its importance, cultural spending often becomes a target for reductions during periods of fiscal stress or economic downturns as governments…
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Formation of Money Supply, Taking into Account the Role of Virtual Assets
The introduction of such tools as Initial Coin Offerings (ICO), Decentralized Finance (DeFi) platforms and smart contracts creates new opportunities for raising capital. However, this segment of the digital economy requires a comprehensive approach to understanding the principles of its…
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Criteria for Assessing the Effectiveness of Digital Tax Administration
Digital technologies are rapidly entering all public administration areas, transforming how information is collected and processed, allowing faster and more effective decisions. Digitalization of tax administration is not only about technical aspects but also about the managerial and strategic…
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Forensic Economic Research in Tax Dispute Resolution
Numerous contradictions in tax legislation lead to a large number of tax disputes. In such conditions, independent specialists need to be involved who, thanks to their qualifications and special knowledge, can research the documentary confirmation and disclosure of business transactions in tax…