International Practice Research Articles

Innovative Technology for Managing Biofuel Production from Timber Industry Waste

The relevance of this study is determined by the growing worldwide interest in renewable energy sources against the backdrop of depleting fossil fuel reserves. This study aims to develop an innovative technology for managing biofuel production from wood waste, including a set of interrelated economic and mathematical models focused on maximizing the fuel and energy efficiency of biofuels depending on the location of waste generation, feedstock moisture content, and distance to the biofuel production site. This technology should also combine the main directions of international research in the field of environmental responsibility of countries in terms of carbon dioxide (CO2) emissions and the Paris Climate Agreement. The methodological basis of the research comprises the authors’ innovative technology based on a set of interconnected economic and mathematical models and managerial decision-making systems, methods for nonlinear programming, system analysis, an information approach to the analysis of systems, accepted technological processes, norms, and standards established in the international practice of the timber industry. This innovative technology was implemented in practice using the capabilities of the MathCad and MS Excel software products. The article determines the optimal operating parameters of timber industry enterprises at which the specific thermal energy of the produced biofuel exceeds by at least 15% the thermal energy spent on processing this biofuel as an energy carrier. Wood waste biofuel production is profitable if the distance for feedstock transportation to the production site does not exceed 80 km and the relative humidity of the raw materials does not exceed 60%. Doi: 10.28991/ESJ-2024-08-03-03 Full Text: PDF

Introduction to the First Issue of 2024

Dear Readers,We proudly present the First Issue of the International Journal of Law in Changing World -IJLCW. We are delighted that this Issue is an example of international knowledge exchange. Authors worldwide presented their papers on current legal problems in Egypt, Indonesia, Hungary,and India. Our authors gave the Journal the honor of publishing highly relevant research papers devoted to different aspects of law and regulations that the modern world faces. This Issue presents the paper "Issues in Terms of Employment and Social Security in the Mirror of Industry 4.0". Professor Gabor Mélypataki (Hungary) explores the influence of digitalization and industry 4.0 on the employment and social security.The following paper is entitled "A Multi-Dimensional Approach to Impose Universal Jurisdiction in International Legal Practice" by Abdalla Abdelkarim (Egypt). Considering the international legal practice, author provides insights into the use of multi-dimensional approach to impose universal jurisdiction."Exploring The Essence of Indonesian Securities-Based Crowdfunding" by Nanin Koeswidi Astuti, Suhariningsih, Sukarmi, Siti Hamidah (Indonesia) devoted to identifying the peculiarities and legal nature of Securities-Based Crowdfunding in Indonesia.The paper "Legislative Gaps In The Collection Of Alimony For Minor Children" by Alexander Viktorovich Markovsky (Russia) refers to the legal and other issues related to collection of alimony for minor children. "Legal Protection for User Students e-Money as aNon-Cash Payment Tool In The Islamic Boarding School Environment" by Moh. Wahyu Al Waris, Dominikus Rato, Muarafa Nur Afif studies issues and peculiarities of protection of electronic money of the students in Islamic countries. The paper "Integration of the crisis rules created by COVID 19 into the European Common Agricultural Policy and Hungarian agricultural legislation" by István Olajos and Szilárd Pálfai (Hungary) aims to demonstrate how crisis rules caused by pandemic were integrated to agrarian law of Hungary.The Journal also contains the paper "Goodbye to Afghans: What is the Promise of Human Rights to Human RightslessnessAfghan Migrants in Pakistan?" written by Sayed Qudrat Hashimy (India), which analyses the situation in Afghanistan in the context of human rights. We truly hope you will find this Issue valuable and informative because that is the mission of the Journal –to find solutions to crucial legal issues that arise from the forever-changing world.We want to thank our authors, reviewers and editorial team members for their excellent job, support, and efforts to make the Second Issue possible. We hope the Journal can inspire academics and researchers to keep expanding their horizons and reducing the research distance between countries.Sincerely yoursEditors-in-Chief Elizaveta Gromova and Daniel Brantes Ferreira

A MULTI-DIMENSIONAL APPROACH TO IMPOSE UNIVERSAL JURISDICTION IN INTERNATIONAL LEGAL PRACTICE

The study introduces a multidimensional solution to impose universal jurisdiction by utilizing firm concepts in international law to enhance the functionality of this principle in international legal practice. Initially, it explores the current ‎classification of the principle of universal jurisdiction in international law to ‎determine its latest status quo. It is prominent to introduce a comprehensive presentation of the ‎structure of universal jurisdiction and its relevant concepts in international ‎law by ‎reviewing international jurisprudence on this principle. Thus, the study reviews its evolution in international legal instruments and how ‎international courts utilise them. In addition, the research analyzes the UN ‎relevant resolutions on universal jurisdiction to draw a global portrait of its ‎legal status in international law.‎ Because of the cosmopolitan humanitarian ends of universal jurisdiction, the research suggests employing the concept of humanness to justify imposing it. In addition, these ends, and the purpose of enhancing international justice, drive the study to introduce the theory of the responsibility to protect (R2P) to justify the utilization of domestic legal rules extra-territorially. Nevertheless, this utilisation might trigger the question of national judiciaries’ independence. The research analyzes this problem to establish the required foundations to strike a balance between the independence of national judiciaries and imposing universal jurisdiction to secure justice.

ESG disclosure standards: international and chinese case studies

This study is dedicated to revealing the implications of international ESG (Environmental, Social, Governance) disclosure standards and practices for China. The research task is to systematically sort out and analyze the current mainstream international ESG standards and their latest developments. At the same time, combined with China’s ESG disclosure policies and practices, it provides helpful references for formulating ESG disclosure standards and frameworks with Chinese characteristics. This paper is based on processing secondary data obtained through qualitative analysis of relevant literature and official government documents (plans, strategies, reports, and programs). The paper suggests that the current Chinese government needs to (1) formulate an ESG disclosure standard system with Chinese characteristics; (2) guide ESG market entities to jointly participate in the formulation and development of the ESG standard system; (3) create a mandatory ESG disclosure system.

Implementasi Program Magang Merdeka Belajar di Desa

This internship activity aims to understand and implement village accounting knowledge obtained in college. This program is run as part of the PPKM Dikti grant program. The placement of this MBKM internship program is located in Ulantha Village, Suwawa District, Bone Bolango Regency. Ulantha Village was chosen because the village was a village that received a certificate awarded as the village with the third best financial management. This internship activity was carried out from August 19, 2022 to September 19, 2022. The basic methods used in this internship activity are the investigation stage, the provision stage, the implementation stage and finally the evaluation stage. In financial management in this application, it starts from planning, implementation, administration, reporting and accountability. The results of the internship practice showed that student participants were able to carry out the village financial management process well and until completion. This program is still expected to be carried out continuously as a provision for students to carry out work practices in the village.

A Historical Perspective on Romania’s Military Infrastructure: The Evolution of Construction Regulations and Prospects for Updating

The article presents the evolution of the military infrastructure in Romania from the 19th century to the present, focusing on the transformations in military construction regulations and the organization of design and construction activities. With the establishment of the standing armed forces, the technical norms for the construction of buildings and the principles for the barracks layout were defined and architects developed standard projects to speed up construction and minimize costs. The regulations have been adapted over time, following the evolution of the armed forces and military technologies. In the context of the significant increase in the Ministry of National Defence real estate investments in recent years, in order to align with the best international practices, updating the technical infrastructure norms with specifications regarding all types of spaces in the barracks has become timely and necessary. This study is based on the analysis of military regulations and specialized literature to investigate the evolution of the military infrastructure in Romania, thereby contributing to a better understanding of the current context. In conclusion, the article proposes an action plan for updating the technical norms, as well as a list of objectives regarding the content of these norms.

O perspectivă istorică asupra infrastructurii cazărmilor din România: evoluția și actualizarea normelor de construcție

The article presents the evolution of the military infrastructure in Romania from the 19th century to the present, focusing on the transformations in military construction regulations and the organization of design and construction activities. With the establishment of the standing armed forces, the technical norms for the construction of buildings and the principles for the barracks layout were defined and architects developed standard projects to speed up construction and minimize costs. The regulations have been adapted over time, following the evolution of the armed forces and military technologies. In the context of the significant increase in the Ministry of National Defence real estate investments in recent years, in order to align with the best international practices, updating the technical infrastructure norms with specifications regarding all types of spaces in the barracks has become timely and necessary. This study is based on the analysis of military regulations and specialized literature to investigate the evolution of the military infrastructure in Romania, thereby contributing to a better understanding of the current context. In conclusion, the article proposes an action plan for updating the technical norms, as well as a list of objectives regarding the content of these norms.

«TECHNOLOGY OF LANDSCAPING EDUCATIONAL INSTITUTIONS» PROJECT AS A BASIS FOR ENVIRONMENTAL EDUCATION OF PHYSICS TEACHERS DURING THEIR FUNDAMENTAL TRAINING: ISRAELI EXPERIENCE

This article addresses the pressing issue of fundamental training for future physics teachers, emphasizing the need to bridge theory and practice, integrate natural sciences with environmental education, and develop students’ research and environmental competencies. The focus is on the importance of collaborative project activities between educators and future physics teachers as a cornerstone of comprehensive training. The author introduces the project “Technology of Landscaping Educational Institutions” as a key method for environmental education during the fundamental training of physics teachers at a pedagogical university. Key project tasks included: 1) identifying ecological foundations for creating green spaces in educational institutions; 2) describing functional zones within the institution for potential improvements; 3) substantiating the roles of green spaces in the educational yard; 4) developing landscaping technology for the institution’s courtyard; and 5) exploring international landscaping practices through the example of Ariel University in Israel. The project was carried out through partnership pedagogy, cross-cultural communication, and inter-university cooperation between V.G. Korolenko Poltava National Pedagogical University and Ariel University. During the project, students, who are future physics teachers from V.G. Korolenko Poltava National Pedagogical University, engaged with scientific sources and the website of Ariel University. They participated in virtual tours of Ariel University’s campus and attended online consultations to assist with project tasks. As a result, Ukrainian students developed and presented reports on the technology of environmentalization for educational institutions and proposed their own landscape design concepts for the Poltava National Pedagogical University’s grounds. The project “Technology of Landscaping Educational Institutions” is a paragon of partnership pedagogy, cross-cultural communication, and inter-university collaboration. Knowing the nature, students become harmoniously developed and comprehensively aware personalities, which is an important element of modern educational process.

Women, peace and insecurity: The risks of peacebuilding in everyday life for women in Sri Lanka and Nepal.

Truth telling processes, initiatives to prosecute war-time perpetrators, and ex-combatant reintegration are examples of common peacebuilding practices after war. Yet, little is known of how women are affected by peacebuilding initiatives such as these, or how they perceive these initiatives for peace. For many women, peace after war does not bring peace to everyday life; research shows that domestic violence increases during and after war. In addition, some peacebuilding measures have been found to increase risk and insecurity, not least for women. To better understand the interconnections between gender and post-conflict attitudes to peacebuilding, we asked 2,041 women and men in Sri Lanka and Nepal of their views on post-war peace initiatives. In line with our expectations, we find that women are more skeptical than men towards peacebuilding measures that involve increased risk in everyday life, such as truth-telling and coexisting with former adversaries and warring groups reintegrating in local communities. There are no gender differences pertaining to peacebuilding initiatives that take place far away at the national level, for example, concerning accountability or, in the case of Nepal, the peace agreement. Our findings suggest that international peacebuilding practice is blind to the everyday insecurities of women after war. That a basic gendered lens is missing from most peacebuilding designs is both alarming and deeply troubling, but identifying this critical aspect provides the opportunity for imperative change. By shedding light on the challenges women face after war, we hope this article contributes to finding ways to mitigate unknown and unintended side-effects of peacebuilding efforts, and thereby to the development of better, evidence-based peacebuilding practice-of benefit to both men and women.

Strategy planning and business performance: the moderating roles of market sensing and tolerance for failure

PurposeThis study aims to examine the relevance of strategic marketing planning in this agile era and its effect on firms’ international performance and explores conditions under which the influence of planning changes.Design/methodology/approachBased on contingency theory, a conceptual model is tested based on survey data from internationalizing firms. Data were analyzed using partial least squares -structural equation modeling.FindingsMarketing strategy planning is (still) associated with enhanced performance, and depends on external and internal contingencies. While the planning−performance relationship is amplified by market sensing (external contingency), surprisingly, it is decreased in presence of high tolerance for failure (internal contingency).Practical implicationsFindings seek to transform marketing planning in international business practice by requiring that its implementation receives the attention of senior management.Originality/valueMarketing strategy planning should not be deemphasized. While planning appears to be undergoing an identity crisis, practitioners’ attention to marketing planning is warranted.

Independence of Prosecutors and Judges in Criminal Proceedings in Ukraine and Foreign Countries in the Context of International Practices

The purpose of this study was to identify the main international standards for the application of the principle of independence in the judicial process and the specifics of its implementation in Ukraine. The main methods used for scientific cognition included analysis and synthesis, formal-logical, historical-formal, induction and deduction, specification and generalisation, comparison. The study identified the principal international standards for the implementation of the principle of independence of participants in criminal proceedings, including judges and prosecutors, which include proper legal regulation of the status of judges and prosecutors, direct prohibition of influence from other branches of power. The study found certain differences between the independence of judges and prosecutors, which include the following features: the independence of a judge means being subject to the law and impartiality in relation to any party to the trial, while a prosecutor cannot be independent in this sense, since they represent the prosecution.

International practices in diagnosing the level of functioning of children with cerebral palsy (literature review)

International practices in diagnosing the level of functioning of children with cerebral palsy (literature review)

LEGAL PROVISION OF TRAINING FOR CIVIL SERVANTS IN UKRAINE

In the context of globalization and intensified international cooperation, the efficiency of public administration significantly depends on the level of training of civil servants. The relevance of the topic is determined by the need to adapt the training system to modern requirements and challenges, as well as to harmonize domestic standards with international practices. The aim of the article is to study and analyze the existing mechanism of legal support for the training of civil servants in Ukraine, identify the main problems and challenges, and develop recommendations for their resolution. The research is based on the analysis of normative legal acts, comparative analysis with international experience, and the use of statistical data. The main results of the research include a detailed analysis of the normative legal base regulating the training of civil servants in Ukraine, identification of key problem aspects and gaps in the current system. The author provides a comparative review of international practices and recommendations for adapting successful models to improve the domestic training system. The conclusions emphasize the need for a comprehensive approach to reforming the training system for civil servants, including the update of the normative legal base, the introduction of innovative training methods and professional development, as well as strengthening cooperation with international organizations and institutions.

Professionalisation and convergence‐divergence of HRM: China, Hong Kong, and the United Kingdom compared

AbstractHRM has long claimed professional status. The global prevalence of national‐level people management associations (PMA) supports this claim. Aside from prescribing practices appropriate for differing national contexts, PMAs simultaneously claim to share international best practices. This divergence/convergence tension raises questions about whether common institutional circumstances trigger PMA formation and if universal associational features develop over time. This article addresses both concerns by extrapolating a reanalysis of two historical accounts of PMA formation in the United Kingdom (from 1913) and Hong Kong (from 1968) to commensurate developments in contemporary China (from 2001). Its application of a modified version of trait theory with institutional analysis finds that a family resemblance occurs between PMAs created by adapting to employment regulation from the state while promoting employers' substantive interests. A path‐dependent legacy of these tensions reflects the HR professionalisation project's broader institutional subordination to state and market forces.

Deterrence icons as status symbols: American forces in NATO’s eastern flank

How can a signal of extended deterrence, such as prepositioning of foreign military forces, signify status for the beneficiaries of the allied deterrence/reassurance chain? This article explores how the manifestation and communication of allied deterrence can concurrently constitute an affectively charged status symbol for the protégé states of this international security practice. It does so on the example of the Baltic states and Poland, probing the presence and functionality of the American forces as a status marker in North Atlantic Treaty Organization (NATO)’s eastern flank states after 2014. Engaging discourse analysis and expert interviews, the article shows (1) how the intersubjectively determined success of deterrence is dependent on historically potent symbols which have become emblematic of extended deterrence and (2) how deterrence icons can simultaneously serve as multifarious status symbols in intra-alliance politics. The self-identification of protégé states as worthy stakes to deter over emerges as an ambivalent status position defined by the shortage of attributes, rather than a function of their tally. The article contributes to the understanding of the symbolic form of (allied) deterrence and the multivocal status value ascribed to the American ‘boots on the ground’.

Between Donating and Alienating: Face Transplants and the Problem of Biomedical Objectification of Human Being

The paper addresses some philosophical aspects of face transplantation and starts with a brief overview of more or less successful surgeries in international clinical practice. Related discussions about medical and ethical risks are also brought into the picture. The issue of the ethical and axiological grounds and consequences of face allotransplantation is placed into the context of a broader problem of biomedical objectification. The author suggests understanding the biomedical objectification in that the patient is regarded as a clinical body taken out of the psychosocial context of her/his life, considered redundant for diagnostic and therapeutic tasks. This view finds expression in various practices that alienate the patient’s subjectivity, including the alienation of her/his name, face or body from her/his personality. Within the existent donation practices, two types of biomedical objectification can be outlined, such as instrumentalisation and alienation for protective purposes. In terms of face transplant, objectification as instrumentalisation consists in reducing the face to a collection of tissues and turning it into a biomedical artifact endowed with instrumental value. In this context, the distinction between the notions of “somatic face” (facial structures) and “psychosocial face” (subject identity) is introduced. As for alienation for protective purposes, the recipient who has to adjust to her/his new face is required to detach from the donor’s personality. The author concludes that face transplantation, similar to donation practices in general, may cause the tension between the rhetoric of gift-giving, essential for the development of transplantology, and the logic of alienation inherent in biomedicine.

"It's more than just a conversation about the heart": exploring barriers, enablers, and opportunities for improving the delivery and uptake of cardiac neurodevelopmental follow-up care.

Surveillance, screening, and evaluation for neurodevelopmental delays is a pivotal component of post-surgical care for children with congenital heart disease (CHD). However, challenges exist in implementing such neurodevelopmental follow-up care in international practice. This study aimed to characterise key barriers, enablers, and opportunities for implementing and delivering outpatient cardiac neurodevelopmental follow-up care in Australia. an exploratory descriptive qualitative study was conducted with healthcare professionals across Australia who had lived experience of designing, implementing, or delivering neurodevelopmental care for children with CHD. Online semi-structured interviews were conducted using a guide informed by the Consolidated Framework for Implementation Research to explore contextual influences. Interview transcripts were analysed using a rapid qualitative approach including templated summaries and hybrid deductive-inductive matrix analysis. fifty-two participants were interviewed. Perceived barriers and enablers were organised into six higher-order themes: factors in the broader environmental, economic, and political context; healthcare system factors; organisational-level factors; provider factors; patient and family factors; and care model factors. The largest number of barriers occurred at the healthcare system level (service accessibility, fragmentation, funding, workforce), while service providers demonstrated the most enabling factors (interprofessional relationships, skilled teams, personal characteristics). Strategies to improve practice included building partnerships; generating evidence; increasing funding; adapting for family-centred care; and integrating systems and data. Australia shares many similar barriers and enablers to cardiac neurodevelopmental care with other international contexts. However, due to unique geographical and health-system factors, care models and implementation strategies will require adaption to the local context to improve service provision.

The Moderating Effect of Internal Controls on the Relationship Between Supplier Pre-Qualification and Procurement Performance in Public Universities in Kenya

As publicly funded institutions, public universities are expected to follow a competitive and systematic tendering process when procuring goods or services. Despite legislation and regulations aimed at ensuring adherence to international best practices and promoting integrity and accountability, there have been instances of inefficiencies in the tendering process, particularly within public universities. The purpose of this study was to assess the moderating effect of internal controls on the relationship between supplier pre-qualification and procurement performance in public universities in Kenya. The study was anchored on stakeholder theory. A positivist research philosophy and a correlational research design was adopted. Target population of the study was 1,016 employees from the selected public universities. The study adopted stratified and simple random sampling to select a sample of 287 respondents. Primary data was obtained using a structured questionnaire, which was self-administered using a drop-and-pick later technique. The validity of the research instrument was ensured through an extensive literature review and consultation with subject experts and supervisors from the procurement department. The reliability of the instrument was examined through a pilot study involving 29 respondents from the University of Kabianga where a Cronbach alpha coefficient of 0.834 was obtained. The obtained quantitative data was analysed descriptively using means, frequencies, and standard deviation, and inferentially, correlation and regression analysis were used. The study established that internal controls had a positive moderating effect on the relationship between pre-qualification (R2, change of 0.075; p<0.05), and procurement performance. The study concluded that pre-qualification of suppliers, was an important factor in determining the procurement performance in public universities because it significantly explained the change in procurement performance. Therefore, the study recommends that public universities improve internal controls to ensure efficiency in the supplier pre-qualification process as well as the procurement performance in public universities in Kenya. The study findings could be significant to the management of public institutions and policymakers in public procurement, enhancing knowledge in academia and theory development in procurement activities

Assessment of products of anaerobic fermentation of organic raw material from poultry last by microbiological indicators

The product of anaerobic microbiological transformation of bird droppings is a liquid suspended product (digestate), the composition of which is characterized by new chemical features acquired due to the activity of anaerobic microorganisms. This process takes place in biogas plants, and as a result of methane fermentation of bird droppings, biogas and residues of organic raw materials are formed, which are used as fertilizer. The international practice of using digestate as an organic fertilizer or soil improver for the farm’s own needs is similar to classic composts and does not require sanitary and microbiological certification, but there are voluntary certification standards, as well as various industry guidelines on the quality of organic fertilizers. The work analyzes international and national sanitary microbiological standards regarding digestates, products of processing by-products of animal husbandry and organic substances for application to the soil, in particular Regulation (EU) 2019/1009 of the European Parliament and the Council of June 5, 2019 «On establishing rules for placing fertilizers on the market EU», DSTU 7527:2014 «Poultry droppings. Technologies of biological processing. General requirements», DSTU 7938:2015 «Organic fertilizers. Agronomic requirements for the quality of fertilizers for use in organic production». Information from scientific articles, standards of individual countries and guidelines of international voluntary certification bodies regarding the assessment of digestate applied to the soil as an organic fertilizer or soil improver is summarized. It has been established that mandatory sanitary microbiological characteristics for such substances are Salmonella bacteria (Salmonellas spp.) and Escherichia spp. bacteria, as well as the standards of some countries and scientific literature recommend determining Coliform bacteria and Streptococ-cus faecalis bacteria, the presence of which indicates the possible presence of potentially dangerous strains of microorganisms. With the use of laboratory equipment, the granulation conditions of the solid fraction of the digestate were optimized to obtain granulated organic fertilizer from the sludge of the biogas plant. A microbiological analysis of granulated digestate from a biogas plant on bird droppings was carried out in order to establish its compliance with the sanitarybacteriological requirements for organic fertilizers. The presence of pathogens of infectious diseases in poultry droppings and the presence of phytopathogens in grain, which is used for the preparation of premixes, increases their probable migration into the composition of organic fertilizer in case of improper methane fermentation with violation of temperature and exposure conditions. Microbiological analysis of granulated digestate showed the absence of Salmonellas spp. and Escherichia spp. bacteria in the studied samples, but a high number of mold fungi 1.2·104±7.25·102 CFU/g was found, which may be a consequence of storage wet raw materials. In order to prevent microbiological contamination during the storage and transportation of raw materials and organic fertilizers, a necessary condition is compliance with sanitary requirements for all technological processes, starting from the conditions of keeping and feeding animals to the conditions of storage of finished products and application to the soil. The content of harmful microorganisms in the digestate of biogas plants operating on bird droppings or animal manure without litter or the addition of plant residues and chemicals depends mainly on the quality of the droppings and water. The quality of raw materials affects the quality of the digestate and is determined by the sanitary-epidemiological condition of animals and premises, microbiological contamination of feed, pre-treatment of raw materials for loading to the biogas plant. It was established that the granular digestate from bird droppings meets the requirements of Ukrainian standards DSTU 7527:2014 regarding organic fertilizers from poultry droppings and DSTU 7938:2015 regarding organic farming, which allows for further substantiation of optimal application technologies. To control the secondary bacterial contamination of organic raw materials during the storage process, the effectiveness of the use of commercial biological preparations was evaluated. The perspective of using commercial microbial preparations, in particular MycoHelp, to control mold fungi of the genus Penicillum spp. in the technologies of processing by-products of agriculture into organic fertilizers and preventing spoilage of finished products during storage.

INTELLECTUAL CAPITAL AS A BASIC COMPONENT IN NON-FINANCIAL REPORTING OF UNIVERSITIES

The article substantiates the place of intellectual capital in non-financial reporting of Russian universities. Its publication demonstrates commitment Russian universities to the principles of sustainable development. The issue remains relevant even in conditions of current unfavorable geopolitical situation. The methodological basis of the study are the works of Russian and foreign scientists on various aspects of intellectual capital; the results of evaluating non-financial reporting of universities obtained by the rating agency RAEX, and the survey of non-financial reports of three leading Russian universities. The article reveals the financial and non-financial benefits received by a university that voluntarily publishes non-financial statements. As a result of comparing international and Russian approaches to assessing the quality of non-financial reporting, a conclusion is made about their methodological unity, while, unlike international practice, the RAEX rating agency does not expect Russian universities to disclose information about their business models and risks. The analysis of non-financial reports of Russian universities shows the dominant role of information on intellectual capital in them, which can be accumulated only in the university's management accounting system, as well as about the incompatibility of reports that differ both in the content of the information provided and in the quality of its disclosure. In order to bring the Russian practice closer to the international one, we adapt the definition of “business model” to the specifics of the universities' activities. We propose to supplement the non-financial reporting of universities with a “financial model of the university”, which discloses information about how the types of capital consumed through educational, scientific and international activities are transformed into educational and scientific products. We have developed a template for presenting the financial model of the university. The results of the work contribute to further development of theory and practice of non-financial reporting by Russian universities, which will increase their competitiveness and sustainability of development.