Changes In Economic Environment Research Articles

THE IMPACT OF APPLYING INTERNATIONAL STANDARD NINE ON THE QUALITY OF ACCOUNTING INFORMATION

There is an increasing need to find professional institutions that sponsor the work of companies in the financial and accounting fields due to the changes and developments taking place in the economic environments. Hence, the International Accounting Standards Board - IASB, which includes many other sub-boards like the Financial Accounting Standards Board - FASB, has issued many scientific publications in financial and accounting fields. Furthermore, the International Accounting Standards Board, through its sub-boards, including the Financial Accounting Standards Board, has formulated several International Financial Reporting Standards ( IFRS ) to improve the quality of financial reporting and the transparency of the information it contains in a globally applicable and accepted manner. This information would reflect the current situation of economic institutions in terms of performance and financial position in response to changes in economic environments, and to meet the needs of This framework will be applied consistently across transactions, industries, and capital markets to improve the comparability of financial data between economic institutions operating in the same sector globally and within a comprehensive, unified, and stable framework.

STRATEGIC MANAGEMENT AND SUSTAINABLE ECONOMIC DEVELOPMENT

The article is devoted to the search for conceptual solutions to the problem of ensuring sustainable economic growth in the new unstable economic conditions. This topic remains extremely relevant in the modern world, where various challenges are faced, such as climate change, resource depletion, population growth, increased social inequality and other problems. The authors explore the evolution of the concept of sustainable development, highlighting various essential aspects of understanding the category of sustainability. In different time periods, climate change and environmental challenges, social justice and efficiency, global cooperation and risk management, digitalization and technological innovation have consistently been at the center of the problem of sustainable development. As a result, strategies to reduce the negative impact on the environment and adapt to climate change have been replaced by strategies of green technologies, which, in turn, have been replaced by strategies of international cooperation and coordination of actions by all members of society to solve global problems of our time. The authors prove the importance of considering not only environmental, but also social aspects when developing sustainable development strategies to ensure social justice and improve the quality of life of all segments of society. In conclusion, the authors conclude that risk management related to economic instability, environmental changes and other factors requires new strategies for sustainable development, which in turn is impossible without effective public management, public involvement, and informed decision-making.

Employment rates for working-age patients receiving hemodialysis increasing: Changing economic environment.

This study explored employment trends among working-age patients undergoing hemodialysis using 5-year surveys from 1996 to 2021. Policy changes affecting individuals with disabilities, the economic environment, and employment status among the general population in Japan were considered. Differences in trends by gender and health status were examined. Employment status was categorized into employment and nonemployment; and regular, nonregular, and self. Analytical data with similar characteristics were generated over the six surveys using the propensity score method. The employment rate, especially among women, increased from 1996 to 2021. However, the employment rate ratio to the general population was approximately 80% for men and 50% for women, even in 2021. The employment rate increased with an expansion in nonregular employment. Women's employment trends could be explained by changes in real gross domestic product and employment quotas for individuals with disabilities. Employment trends differ by gender and by regular versus nonregular employment.

CMA Profession in India - A Perspective

The profession of Cost and Management Accountancy in India is facing today the twin challenges of relevant visibility and its position in the development of the economy. Governance in any aspect of human activities, macro and micro, needs cost perspective and this needs to be effectively appreciated and leveraged to sharpen the tools of management accountancy and the profession based on this. A dynamic program of the professional education, recognised professional competence of cost and management accountants, and continued upgradation of the professionals are the three broad requirements for the development of the Cost and Management Accounting Profession. Paradigm shifts in pedagogy adopted to impart the professional education, a continued link of the professionals with the changing economic environment and a rigorous monitoring of the responses of the profession would enable the profession to gain its position in the economy.

Проблемы и перспективы реализации проектного финансирования в России в условиях нарастающих экономических санкций

Relevance: In recent years, Russia has faced a number of economic sanctions that have had a significant impact on its economy. These sanctions have restricted access to international financial markets, making it difficult to attract investment and realise projects. Project finance plays a key role in economic development, enabling companies to raise the necessary resources to realise major investment projects. However, in the context of sanctions, the effective use of this instrument is becoming a challenge. In a changing economic environment, companies and organisations need to adapt and seek new approaches to financing their projects. Researching this topic can help in finding effective solutions, as well as understanding how sanctions affect project finance and what strategies can be used to overcome these challenges. The purpose of this article is to analyse the current state of project finance in Russia and the world and to determine its prospects in the context of growing economic sanctions. Research methods: Statistical, economic and comparative analyses were used to identify trends in the global and Russian project finance market, as well as to determine the main problems and potential areas of development, The results of the article are based on the analysis of works of domestic and foreign economists and professional organisations in the field of project finance and economics in general. The results obtained can be used to identify further directions of project finance development, as well as to study the experience of work and organisation of project finance under sanctions.

A multiplex network approach to the self-organizing bonding and bridging social capital fostered among local residents: A case study of community currency in Korea under the Hanbat LETS

A variety of community currency systems have been adopted, implemented, and terminated among the local communities of Korea over the last two decades. Despite its volatility due to the economic, social, and political environmental changes occurring in Korean society, the Hanbat local exchange trading system (LETS) is regarded as an innovative practice in grassroots community currency schemes based on trust and cooperation among local residents and plays a critical role in promoting community rebuilding and the formation of a sharing economy in this area. This study is aimed at empirically investigating the microprocesses underlying the formation of multiple types of social capital—bonding, bridging, and linking social capital—that were observed in the transactions among the Hanbat LETS members through inferential network analysis. The findings show that bonding and bridging social capital coexist in both a singular (or uniplex) type and in distinct (or multiplex) types of transactional tie developments among the participants through this community currency system. By examining the ways in which these multiple types of social capital are fostered through a bottom-up approach focused on a community currency system, the results of this study suggest the potential roles played by peer-to-peer support exchanges and the sharing economy in a local community.

텍스트마이닝 기법을 활용한 기업가정신 연구동향 분석

In order to analyze trends and trends in entrepreneurship research after the outbreak of COVID-19, this study used text mining techniques to examine changes by year and analyzed major keywords to identify the research area of entrepreneurship. We attempted to analyze the field of entrepreneurship research, which has not yet established a clear concept or independent academic field. In particular, entrepreneurship is highlighted as the most important solution in situations where economic and social issues arise, so it is one of the biggest economic and social events that has occurred recently. It was conducted with the purpose of analyzing the research field based on COVID-19, which was an issue. Based on this analysis, it is believed that it will be possible to discuss the direction and definition in which the field of entrepreneurship research will develop in new economic and social environmental changes.

Practice Briefing Market indications and property returns in the UK

PurposeThe intent of this Practice Briefing is to provide clarity on drivers of property pricing in a changing economic environment. The principal basis of this analysis is to investigate how properties have been priced relative to interest rates over the long haul. Such an insight may help investors navigate the world of property investment in a post zero interest-rate policy (ZIRP) world.Design/methodology/approachThis practice briefing is an overview of the role of economic drivers in pricing property in different economic eras pre- and post-ZIRP. It looks at returns over time relative to risk criteria and growth.FindingsThis briefing is a review of property pricing and its relationship to economic drivers and discusses the concept of return premiums as a market indicator to spot under/over-priced property assets in the market.Practical implicationsThis briefing considers the implications of identifying salient and pertinent market indicators over time as bellweathers for property pricing. Good property investment is grounded in understanding when assets are under and overpriced relative to investors’ expectations of growth and returns going forward. An understanding of markets and the current indicators thereof can provide investors with insights into those criteria.Originality/valueThis provides guidance on how to interpret markets and get an understanding of property pricing over time.

Research on the Construction Path of IBM’s Learning Team Enterprise

The foundation of a company's success lies in its internal management and team building. With the change in times and economic environment, the company also needs to establish different teams and construct different organizational cultures to adapt to the new environment. As an excellent team can bring more benefits to the company, the construction of an organizational culture is particularly important. However, the organizational culture cannot be established to fit the team at once; it should go through a series of attempts and innovations, constantly finding problems, solving problems, and creating new types that are more suitable for the company. In this article, through the case of how IBM built its learning team, we analyze the challenges IBM has faced and how IBM can solve these problems. Case studies can prove the correctness of the theory. This study is based on the path of IBM's team construction, trying to come up with solutions to problems facing the company. Firstly, introduce the current situation and analyze the challenges the company has faced, then give solutions to the problems in specific situations. There is no common structure that adapts to all organizations, every company should choose the structure that fits its strategy and environment.

Financial Challenges of Brick and Mortar Stalls with the Advent of E-commerce Businesses in and Around Bangalore

The explosive rise of e-commerce has led to a paradigm shift in the retail industry globally. This study looks at the specific economic difficulties faced by traditional brick and mortar shops in and around Bengaluru, India, as they discuss the changed market environment with the growth of e-commerce companies. This research provides complete knowledge about the economic challenges faced by the brick-and-mortar stalls by analysing key factors such as changing consumer behaviour, changing market trends and the generally increasing operating costs of the metropolitan setting of Bengaluru. The study examines the impact of low pedestrian traffic, changes in pricing strategies and rising maintenance costs, highlighting the complexity of these issues in the Bengaluru retail environment. The report examines various strategies and corrective measures that can help brick and mortar shops survive and compete in the face of the increasing dominance of e-commerce. The report provides robust guidance for traditional traders who want to thrive in this changing economic environment and provides comprehensive information about the regional market dynamics of Bengaluru. This research provides useful information for company owners, legislators and other stakeholders who want to maintain the life of traditional retail in the digital age. This will deepen our understanding of the complex interactions between brick-and-mortar shops and e-commerce in Bengaluru.

Effectiveness of constitutional review of economic reforms: Practices of different countries and ways of improvement

Relevance. The subject of the study on constitutional review of economic reforms is relevant, as it concerns the principal aspects of legal regulation of the economy and requires the search for modern approaches to harmonise constitutional principles with economic changes in the context of constant challenges of the global economic environment. Purpose. The purpose of this study was to analyse the practices of constitutional review of economic reforms in different countries to identify successful practices and develop proposals for their improvement. Methodology. The study employed analytical, functional methods, method of system analysis, deduction, synthesis, and method of comparison. Results. The study analysed the role of constitutional review in the context of economic reforms, examining its impact on protecting the fundamental rights and freedoms of citizens, ensuring the constitutionality of legislation, controlling the actions of the executive, and combating arbitrariness and corruption. The study compared different approaches to the organisation of constitutional review, identifying their effectiveness in addressing economic challenges. Cases of successful and unsuccessful cases of constitutional review in different countries were examined, identifying factors affecting its effectiveness. The study highlighted the significance of ensuring the independence of constitutional bodies, the introduction of technology to streamline procedures, and active engagement with international practices and international research projects. Conclusions. The study concluded by suggesting ways to improve constitutional review through the introduction of procedural improvements, educational programmes, international practices, and the strengthening of constitutional review institutions to better follow constitutional principles in a changing economic environment. The practical significance of this study lies in the fact that the proposed ways of improving the constitutional review of economic reforms can serve as a basis for the development of effective mechanisms that promote more flexible and adaptive regulation of economic policy.

Advancing Lifelong Learning in the Digital Age: A Narrative Review of Singapore’s SkillsFuture Programme

Amidst the fourth industrial revolution, marked by swift technological advancements and changing economic environments, lifelong learning has risen as an essential cornerstone for developing people and society. Adult education, with a particular focus on skills learning, is vital in equipping individuals with the necessary competencies to navigate the dynamic demands of the modern workforce. This paper provides a qualitative analysis and commentary on the case study of Singapore’s SkillsFuture movement, an exemplary national initiative to promote skills learning among adults. Intending to reach a wide audience in educational science, we investigate the effectiveness and impact of this comprehensive programme and its implications for other countries. This article contributes to educational science and policy development by illustrating the importance of investing in adult education and skills development. By comprehensively studying the SkillsFuture experience, we offer valuable insights into establishing effective and inclusive lifelong learning ecosystems to foster a culture of continuous learning, equipping individuals to adapt and thrive in a volatile, uncertain, complex, and ambiguous global landscape.

Fight for Customers - Correlations of Trade Organizations and Sales Promotionon the Hungarian FMCG Market

Tract of time after the millennial brought well definable changes in retailers’ trade organizations and marketing activity in the Hungarian three-pole FMCG market. Operation conditions of enterprises became more complicated which is also reflected in the variability of the number and intensity of relevant influencing factors as well as in the difficulties of forecasting them. Out of these the change of consumer/purchase behaviour, the growth of competition intensity, the swell of procurement marketing, changes in channel position, the innovation of informatics and info communication tools, the dominant change of economic environment, the stiffening legislation and the unexpected influence of ecological environment can be highlighted. An important starting point for exploring the impact of the changes focusing on market competition is that the number and activity of chain stores operating in Hungary has stabilized, which has shifted the direction of research to explore the relationship between trade organization and marketing, improving competitive advantages and management efficiency.JEL Code: M31

A Brief Analysis of the Historical Evolution of Design Ethical Thought

Design has evolved over time, continually adapting to changes in societal, economic, and cultural environments. In the 18th century, manufacturers considered the appearance and design of products to meet the expectations of different target groups. Design gradually separated from manufacturing, shifting its focus to the impact of aesthetics and visual appeal, significantly shaping subsequent design philosophy and practices. This paper analyzes the influence of machinery replacing manual labor during the Industrial Revolution and the evolution of American industrial design in consumer culture. After World War II, design became a symbol of international competition. The article concludes by discussing the design ethical thought of Papanek in the 20th century, emphasizing that responsible design should address social issues and sustainable development.

СПЕЦИФИКА РЕГИОНАЛЬНОЙ КОНКУРЕНТОСПОСОБНОСТИ, ПРОБЛЕМНЫЕ ВОПРОСЫ И ПУТИ ИХ РЕШЕНИЯ

Modern economic conditions are characterized by high dynamism and versatility of processes occurring at the macro and micro levels. In this context, the concept of the region’s competitive potential becomes especially relevant, since it determines the region’s ability to adapt to a changing economic environment and successfully compete in the market. Improving the competitiveness of regions is one of the key tasks of modern economic development. In the context of globalization and intensification of interregional competition, understanding and developing competitive potential are becoming crucial for ensuring sustainable growth and progress in the region.

Fight for Customers - Correlations of Trade Organizations and Sales Promotionon the Hungarian FMCG Market

Tract of time after the millennial brought well definable changes in retailers’ trade organizations and marketing activity in the Hungarian three-pole FMCG market. Operation conditions of enterprises became more complicated which is also reflected in the variability of the number and intensity of relevant influencing factors as well as in the difficulties of forecasting them. Out of these the change of consumer/purchase behaviour, the growth of competition intensity, the swell of procurement marketing, changes in channel position, the innovation of informatics and info communication tools, the dominant change of economic environment, the stiffening legislation and the unexpected influence of ecological environment can be highlighted. An important starting point for exploring the impact of the changes focusing on market competition is that the number and activity of chain stores operating in Hungary has stabilized, which has shifted the direction of research to explore the relationship between trade organization and marketing, improving competitive advantages and management efficiency.JEL Code: M31

The Peculiarities of Implementation of Strategic Planning for the Development of Production in Uzbekistan

This scientific work provides information on the peculiarities of implementation of strategic planning for the development of production in the regions. The unique socio–economic environment, cultural factors and geographical changes require a customized approach to strategic planning. In addition, this article analyzes the theoretical foundations, methodological approaches and actual practices specific to Uzbekistan, and informs about how strategic planning can be effectively used to encourage economic growth and sustainable development in the regions of the country.

An integrated zero-sum game and data envelopment analysis model for efficiency analysis and regional carbon emission allocation

As the global economic environment changes, the concept of green and sustainable development has become the international community’s consensus. As a participant in the worldwide emission reduction plan, China is also under great pressure to reduce carbon emissions. As an example, this study constructs an optimal scheme for regional carbon emission allowance allocation in Hunan Province, China. We first forecast the total carbon emissions in 2030 for each city, state, and major industry in Hunan Province through a scenario and then innovatively use the mass function allocation theory in marketing to sort out the logical ideas of the optimization model. More importantly, we combine the zero-sum game theory to build the zero-sum game-data envelopment analysis model to continuously reallocate the carbon emission allowances of each city and state and major industries in Hunan Province until the optimal allocation scheme is reached. From the perspective of each city and state, the initial carbon emission efficiency level of fourteen cities in Hunan is high, but there are still some differences. From the perspective of industries, the initial efficiency of carbon emission of six major industries in Hunan is lower, and the difference in efficiency values is evident.

AACP’s Strategic Commitment to Improving Pharmacy Education: Past, Present, and Future

Since its founding in 1900, the American Association of Colleges of Pharmacy (AACP) has been focused on quality pharmacy education. As the Association and its institutional and individual members now consider contemporary issues in education, such as competency-based education, it is important to continue their collective work in the context of AACP’s enduring mission: to advance pharmacy education, research, scholarship, practice, and service, in partnership with members and stakeholders, to improve health for all. While language, labels, and strategies evolve over time and across significant changes in social, economic, political, and health care environments, AACP’s commitment to quality in education has been and must continue to be unwavering. Constraints and challenges perceived in the short term should not deter deliberate and strategic quality improvement efforts over time and in the longer term. AACP’s 2021–2024 Strategic Plan, entitled Preparing Pharmacists and the Academy to Thrive in Challenging Times, acknowledges the need to prepare pharmacists for seemingly constant change in the health care environment.

Contemporary Health Crisis, the Nature of Property Rights, and the Correlation Between Earnings Value

The outbreak of the COVID-19 epidemic has caused major changes in Chinas economic environment. This paper takes the outbreak of the new crown epidemic in early 2020 as a node, and takes the annual reports of A-share listed companies from 2018 to 2021 as a sample, and uses the price model and income model to empirically test the impact of the new crown epidemic on and after the impact of accounting information and property rights. The moderating effect of structure on both. The research results show that the outbreak of the new crown epidemic has enhanced the correlation of surplus value, and in the normalization stage of the epidemic, the correlation of surplus value will return to the original state, while state-owned property rights can speed up the recovery of the correlation of surplus value, making it drop to the original state. There are levels.