The article considers conceptual, methodical, and practical aspects of the target financial forecasting at the micro level (i.e., the company level) as a new instrument of anticrisis financial management for a company to overcome its financial difficulties and enhance its financial position within a time period of practically any length. The methodology of the research and the results being presented in the article are based on the concept of the financial ratio analysis, the concept of the company cash flows, and the concept of the balanced scorecard (in terms of its financial score). It is depicted that the procedure of the target financial forecasting comprises an appropriate information-accounting support, a target financial forecasting of the company financial position, a target forecasting of the company's cash flows, and a development of the specific events (managements' decisions) aimed at overcoming the company's financial difficulties and enhancing its financial position.

The article treats a concept of the formalized modeling of the dividend policy scores and company marketing performance scores derived (stock market position) within neutral dividend policy implementation approach conditions. It has been stated that a formalized approach of the dividend policy implementation presumes a construction of the basic relevant scores models characterizing the company dividend policy and its marketing performance. The formalized models of the scores mentioned are applicable for a forecast-analytical scores evaluation and their variances as well as by estimating an impact of the model-defining factors exercised by the appropriate factoring analysis method within the neutral dividend policy implementation approach conditions. The conclusion is drawn that the formalized models of the dividend policy scores and company marketing performance scores derived, having been developed, are an effective instrument for their forecasting and analysis so that proactive decisions to manage the company dividend policy implementation within neutral approach conditions can be made.

The article is dedicated to the problem of improving information and analytical support of innovation management. For that, the author proposes a conceptual and methodological framework of integrated management analysis of innovation which constitutes an absolutely new kind of management analysis aimed at providing the company's management and owners with full, accurate, and quality information about the effectiveness of its operation on the principles of innovation and about untapped resources and opportunities for their mobilization. The article shows that integrated management analysis of innovation implies an overall study of the entire set of processes of formation of relevant resources, costs, and results obtained in the course of innovation as well as the most important processes taking place on the consumer market and among the company's competitors. Its system of indicators includes the indicators of innovation, investment, and competitive and market analysis, which may be used for the study of innovation performance in its operational, tactical, and strategic aspects.

Global aspirations for stringent mercury regulations have not been translated effectively in Russia, largely due to the emergence of new domestic cinnabar mining ventures. These initiatives have increased locally sourced mercury, reducing its cost and undermining efforts to curtail its use. This study employs Stochastic Multicriteria Acceptability Analysis (SMAA) within an environmental finance framework to rigorously assess the challenges associated with mitigating mercury use in artisanal and small-scale gold mining (ASGM) in Russia. The sampling period for the research spans from June to September 2018 in the Krasnoyarsk Krai area, comprising Yeruda and Chebyzhek villages in the Kurakhinsky district and Abalatskoye village in the Minusinsky district. The paper investigated these complexities using SMAA to identify the multifaceted challenges in implementing the Minamata Agreement, a global treaty committed to regulating and curtailing mercury use. The findings revealed that mercury management is associated with various socioeconomic factors, labor relations, and power structures that have collectively hindered mercury-free practices in gold mining. Therefore, this study highlighted the critical need for a holistic, sustainable economic framework by incorporating new insights into the societal metabolic functions of dynamic mineral finance. Utilizing SMAA within the specific context of native employment conditions, the authors challenged the prevailing norms and offered robust, data-driven strategies aimed at reducing or eliminating mercury usage in ASGM.

We have introduced a sulfoximidation reaction initiated by visible light between α-phenyl vinyl azides and NH-sulfoximines. The cost-effective and readily accessible hypervalent iodine reagent (PIDA) easily promoted the oxidative sulfoximidation process to afford N-α-ketoacylated sulfoximines in good to high yields, involving the formation of two new C-O bonds and one C-N bond. Additionally, the protocol offers noteworthy advantages, including its metal-free and photocatalyst-free reaction and its broad substrate compatibility.

In this study, the casting prepration technique is applied to produce flexible CA/PANI composite films. The CA/PANI samples which are composed of polyaniline (PANI) and cellulose acetate (CA) are directed to applied in electrical storage devices. The XRD, FTIR, TEM, Ramman and SEM techniques were employed for analyzing the produced films. The TEM show the PANI were formed with the particle size less than 100 nm. Next, argon-ion beam with varying fluencies (4x1014, 8x1014 and 12x1014 ions/cm2) bombard the CA/PANI samples. In frequency of 20 Hz to 5.5 MHz, the dielectric properties of CA/PANI were significantly altered by argon beam treatment. The irradiated sample by 12x1014 ions/cm−2 at frequency 50 Hz resulted in an improvement in the dielectric constant ε′ from 36.4 for the unirradiated CA/PANI to 108.6. Additionally, the relaxation time decreased from 1.63x10−4 sec to 2.08x10−5 sec. The results of this work open the ways for using the irradiated CA/PANI in a number of devices, such as supercapacitors and batteries.

The objective of the research is to develop novel materials that are both inexpensive and have a low density, while also being able to endure the transportation of γ-photons with low-to-medium energy levels. The outcome consisted of four epoxy resins that were strengthened with different quantities of heavy metallic waste. The density of the formed composites improved from 1.134 ± 0.022 g/cm3 to 1.560 ± 0.0312 g/cm3 when the waste content was raised from 0 to 40 weight percent. The theoretical investigation was determined using Monte Carlo (MCNP) simulation software, and the results of linear attenuation coefficient were justified experimentally in a low and medium energy range of 15-662 keV. The mass attenuation coefficient results in a low gamma energy range (15-122 keV) varied in between 3.175 and 0.159 cm2/g (for E-MW0 composite) and in between 8.212 and 0.164 cm2/g (for E-MW40 composite). The decrease in mass attenuation coefficient was detected in a medium gamma photon energy range (122-662 keV) with 0.123-0.082 cm2/g (for E-MW0 composite) and 0.121-0.080 cm2/g (for E-MW40 composite). The density of the enhanced composites influenced these parameters. As the metallic waste composition increased, the fabricated composites' half-value thickness decreased. At 15 keV, the half-value thickness decreased from 0.19 to 0.05 cm. At 59 keV, it fell from 2.70 to 1.41 cm. At 122 keV, it fell from 3.90 to 2.72 cm. At 662 keV, it fell from 7.45 to 5.56 cm. This decrease occurred as the heavy metal waste concentration increased from 0 to 40 wt.%. The study indicates that as metallic waste concentrations rise, there is a rise in the effective atomic number and a decline in the buildup factors.

The concept of knowledge management formed at the end of the 20th century. At the same time, the vector of this concept is evolving due to the emergence of new business models, technologies, and the recognition of the “soft” components of success or the so-called “soft skills”, and changes in the strategies of organizations.The article is a systematic scientific review, the purpose of which is to identify the mainstream in the field of economics and knowledge management. The methodology of the article is based on a set of approaches, including the knowledgebased theory of the firm, the concepts of knowledge engineering, organizational learning, dynamic capabilities and knowledge transformation, etc., and the research methodology is based on taxonomic and cluster analysis of the most cited English-language publications using tools embedded in the VOSviewer software product. The information base consisted of articles for 2018–2024, selected according to the research topic and keywords “Knowledge Management”, and placed in the Dimensions database. As a result, we identified 6 clusters and formalized the directions of modern research in the field of knowledge management. In each cluster, a content analysis of the most cited articles was carried out. The research agenda is currently focused on two main issues: the impact of digitalization and digital technologies on the choice, generation and dissemination of knowledge in an organization; the impact of knowledge on innovation as a mediator of business performance, including its environmental and social aspects. In fact, a consensus has been found in understanding the basic postulates of the concept of knowledge management. However, the problem of finding the “good” metrics for assessing the knowledge of an organization and the impact of their level on business performance remains relevant. It is shown that among the theoretical frameworks in knowledge management, the most popular are knowledge engineering and knowledge-based theory of the firm. The results of the study will be useful to managers-practitioners and researchers in the development of effective knowledge management systems.

AbstractIn the present day, photocatalysis has become the primary and most promising technology to generate renewable energy and degrade environmental pollutants. Remarkable efforts have been made to improve photocatalytic efficiency. Among these, introducing an external magnetic field is considered a promising strategy to boost photocatalytic performance. This review explores the dynamic realm of improving photocatalytic efficiency, with a particular emphasis on the strategic integration of external magnetic fields. Examining recent breakthroughs, we reviewed the influence of magnetic fields on diverse catalyst materials, including both magnetic and nonmagnetic variants, 2D materials, and semiconductors. Comprehensive coverage is provided on the mechanisms governing photocatalytic dye degradation, materials utilized for catalysis, and the profound impact of magnetic fields on enhancing reaction kinetics. This review also focuses on recent advances in the application and effect of magnetic fields in the magnetic and nonmagnetic catalysts towards dye degradation. This review provides a forward‐looking view, highlighting the potential of magnetic field‐enhanced photocatalysis to play a central role in sustainable energy and environmental management.

This study proposes a home energy management system that uses the load-shifting technique for demand-side management as a way to improve the energy consumption patterns of a smart house. This system's goal is to optimize the energy of household appliances in order to effectively regulate load demand, with the end result being a reduction in the peak-to-average ratio (PAR) and a consequent minimization of electricity costs. This is accomplished while also keeping user comfort as a priority. Load scheduling based on both a next-day and real-time basis is what is used to meet the load demand requested by energy customers. In addition to providing a fitness criterion, utilizing a multi-objective hybrid optimization technique makes it easier to achieve an equitable distribution of workload between on-peak and off-peak hours. Moreover, the idea of developing coordination among home appliances in order to achieve real-time rescheduling is now being studied as a concept. Because of the inherent parallels between the two problems, the real-time rescheduling issue is framed as a knapsack problem and is solved using a dynamic programming strategy. The performance of the suggested methodology is evaluated in this study in relation to real-time pricing (RTP), time-of-use pricing (ToU), and crucial peak pricing (CPP). The simulation findings, which were assessed using a confidence interval that was set at 95 %, provide proof of the relevance that has been shown to be associated with the proposed optimization method. During scheduling RTP signal showcases a minimum PAR of 2.22 and a cost reduction of 24.06 % for HAG compared to the unscheduled case. Under the TOU tariff, HAG manages to reduce PAR by 46.14 % and cost by 20.44 %. Similarly, in the case of CPP, HAG outperforms by reducing PAR by up to 29.5 % and cost by up to 31.47 %.