scholarly journals Social business as a component of controlling’s accounting support in trade enterprises

2021 ◽  
Vol 111 ◽  
pp. 01015
Author(s):  
Valentyna Kostyuchenko ◽  
Anastasiia Kamil ◽  
Pavlo Petrov ◽  
Liubov Kolot
Keyword(s):  
Sustainable Development ◽  
Statistical Methods ◽  
Systemic Risk ◽  
Research Process ◽  
Brand Value ◽  
Social Business ◽  
Social Challenges ◽  
Risk Increase ◽  
Disclosure Of Information ◽  
Theoretical Foundations

The disclosure of information about social business of trade enterprises is usually associated with some issues like alternative formats of presenting information (non-financial GRI reporting, managerial report, integrated report), lack of unified requirements for recognition of social business, their evaluation, scope and analytical disclosure of information, formation of data about social business in the system of controlling’s accounting support in trade enterprise. The purpose is to deepen the theoretical foundations and substantiate the proposals for the formation of controlling’s accounting support in trade enterprise by creating a strategic map in the context of social business. The dialectical method, methods of induction and deduction, scientific abstraction, comparative characteristics, economic and statistical methods were used in the research process. The formation of controlling’s accounting support in the trade enterprises in accordance with the goals of sustainable development will solve problems related to new social challenges, reduce systemic risk, increase brand value, increase sales and will build the trust of customers and society.

scholarly journals Towards a Transdisciplinary Theoretical Framework of Citizen Science: Results from a Meta-Review Analysis

2021 ◽  
Vol 13 (14) ◽  
pp. 7904
Author(s):  
Andrea Spasiano ◽  
Salvatore Grimaldi ◽  
Alessio Maria Braccini ◽  
Fernando Nardi
Keyword(s):  
Citizen Science ◽  
Information Technologies ◽  
Research Process ◽  
Theoretical Framework ◽  
Organizational Studies ◽  
Digital Platforms ◽  
Social Challenges ◽  
Review Analysis ◽  
Meta Review ◽  
Application Fields

This work intends to lay the foundations for a theoretical framework of citizen science combining social and organizational implications with the support of information technologies. The proposed theoretical framework moves towards a shared and common research process between experts and citizens to deal with environmental and social challenges. The role and capacity of online communities is explored and their engagement capacity by means of web-based digital platforms supporting crowdsourcing activities. In this contribution, authors highlight the most common practices, methods and issues of citizen science approaches adopted from multidisciplinary application fields to obtain insights for designing a new participative approach for organizational studies. To reach this goal, authors illustrate the results of a systematic meta-review analysis, consisting of an accurate selection and revision of journal review articles in order to highlight concepts, methods, research design approaches and tools adopted in citizen science approaches.

scholarly journals Promotion of Social Innovation through Fab Labs. The Case of ProteinLab UTEM in Chile

2021 ◽  
Vol 13 (16) ◽  
pp. 8790
Author(s):  
Macarena Valenzuela-Zubiaur ◽  
Héctor Torres Bustos ◽  
Mónica Arroyo-Vázquez ◽  
Pablo Ferrer-Gisbert
Keyword(s):  
Sustainable Development ◽  
Social Innovation ◽  
Research Question ◽  
Quadruple Helix ◽  
Third Mission ◽  
The Sustainable Development ◽  
Social Challenges ◽  
Mixed Analysis ◽  
Development Goals ◽  
Effective Instrument

Fab Labs as manufacturing laboratories that stimulate innovation and collaboration are nowadays proliferating within universities. Given the new social challenges, framed within the Sustainable Development Goals (SDG), we formulate the following research question: Are Fab Labs an effective tool for the promotion of social innovation from universities? To answer this question, a mixed analysis has been carried out focusing on the case of ProteinLab UTEM. The approach aims to generate a model for the promotion of social innovation from universities through Fab Labs, linking the quadruple helix actors. The objective of this model is to show how Fab Labs can become an effective instrument to promote social innovation from universities. The contribution of this article lies in linking Fab Labs with social innovation through the university’s third mission. Our approach considers Fab Labs as an instrument for the development of social innovations within the university, which contribute, through the third mission, to the social and sustainable development of its environment. As a result of this research, a model is presented for the development of social innovation from universities through Fab Labs. Our research concludes that Fab Labs are an effective instrument for the promotion of social innovation from universities.

scholarly journals Ensuring Sustainable Development of the National Financial Market Based on Digital Financial Services

2021 ◽  
Vol 93 ◽  
pp. 02029
Author(s):  
Mikhail Loginov ◽  
Natalia Usova ◽  
Aigerim Baigotanova
Keyword(s):  
Sustainable Development ◽  
Financial Market ◽  
National Economy ◽  
Financial Services ◽  
Current Situation ◽  
Digital Transformation ◽  
Financial Assets ◽  
Medium Term ◽  
Mechanism Of Interaction ◽  
Theoretical Foundations

The article is devoted to the development of the national financial market and ensuring its stability on the basis of digital transformation. Subject of research: digitalization of the financial market. The aim of the study is to study the theoretical foundations of the financial market and determine the priorities of its development based on the digitalization of services to ensure sustainable development in the medium term. Method of research. in the process of writing, the authors used such methods as analysis, grouping, comparison, and synthesis. Results: 1. The features of digitalization of services provided in the national financial market are disclosed. 2. The mechanism of interaction of the main participants in the digital financial assets market is presented and their characteristics are given. 3. Measures for digital transformation of the national financial services market are proposed, taking into account the current situation in the national economy. Scientific novelty: the mechanism of interaction of the main participants in the digital financial services market was determined, measures for the digital transformation of the financial services market were proposed.

scholarly journals PLACING OF PRODUCTIVE FORCES AS AN INSTRUMENT OF POLICY FOR SUSTAINABLE DEVELOPMENT OF THE REGION

2021 ◽  
Author(s):  
Svitlana Mashchenko ◽  
◽  
Katerina Goncharova ◽  
Vladyslav Hrebennikov ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Research Process ◽  
Development Programs ◽  
Balanced Development ◽  
Regional Strategies ◽  
Effective Policy ◽  
The Subject ◽  
Definition Of ◽  
Goals And Objectives ◽  
Determining Factor

A systematization of approaches to the definition of «sustainable development» has been provided in this article. It has been concluded that there is no unambiguous definition of sustainable development. This term is interpreted by scholars from the standpoint of their own subjective judgments. The definition given in the national strategy of sustainable development of Ukraine until 2030 can be considered as the most acceptable. It has been noted that in the implementation of the concept of sustainable development, the regional (subnational) level should be the determining factor. This is due to the fact that the region is the subject of integration relations, where the goals of sustainable development are most adequate to its position in the system of management of the national economy and regional association. It has been noted that the implementation of sustainable development tasks at the regional level requires: development of socio-economic and environmental development programs; formation of local budgets taking into account the priority of goals and objectives of sustainable development; implementation of a set of measures for balanced development of regions. It has been determined that for further implementation of the concept of sustainable development in the regional dimension, it is necessary to develop a new methodology taking into account the effective allocation of productive forces. It has been emphasized that the deployment of productive forces is a tool to achieve effective implementation of the concept of sustainable development. A scheme to ensure sustainable development of the regions, taking into account the factors of the APF has been suggested by the authors. There are three main areas: development of sustainable development strategies for each region; the formation of local budgets taking into account the priorities and goals of sustainable development and the formation of an effective policy of the APF in the context of sustainable development. It has been noted that the last area is the main one and needs the most attention in the research process. It has been concluded that sustainable development in the region is possible through the development and implementation of regional strategies and programs of sustainable development, as well as in the development of coordinated regional development policy in the context of sustainable development and local budgets taking into account the priority of sustainable development.

scholarly journals PROSPECTS FOR EXPANSION OF THE INSURANCE MARKET THROUGH THE PRISENCE OF FINANCIAL ACTIVATION OF SUSTAINABLE DEVELOPMENT IN THE REGION

2021 ◽  
Vol 1 (36) ◽  
pp. 330-340
Author(s):  
L. Ishchuk ◽  
A. Nikolaeva ◽  
V. Polishchuk
Keyword(s):  
Sustainable Development ◽  
Mutual Influence ◽  
Insurance Market ◽  
The Sustainable Development ◽  
Scientific Discussion ◽  
Stage Of Development ◽  
Logical Sequence ◽  
Literary Sources ◽  
The Social ◽  
Theoretical Foundations

This article summarizes the arguments and counterarguments in the scientific discussion on the main prospects for expanding the insurance market through the lens of the financial activation of the sustainable development of the region. The main aim of the study is the theoretical foundations of the insurance market in the context of financial activation of the region’s sustainable development. Systematization of literary sources and approaches to solving the problem of expanding the insurance market through the prism of financial activation of the region’s sustainable development showed that the majority of Ukrainian scientists who dealt with this issue considered certain instruments of activating influence on the social, economic and environmental spheres of the regions. The urgency of solving this scientific problem lies in the fact that the domestic insurance market is at the stage of its formation, in many cases it does not allow to use it as an effective tool for implementing state policy. Considering that sustainable development and insurance as a subsystem of a common economic space exert mutual influence on each other, the lack of a theoretical and methodological substantiation of the strategy for the development of the insurance market negatively affects the consistency and consistency of the sustainable development of society. The study of the problem of the implementation of insurance activities in Ukraine in the article is carried out in the following logical sequence: determining the sustainable development of the region and its revitalization; research of the insurance market at the present stage of development; setting priorities for the development of the insurance market in terms of ensuring the sustainable development of the region. The object of the research is the sustainable development of the region and its activation, as well as the insurance market of Ukraine. The article presents the results of an empirical analysis of the insurance market of Ukraine, showed that the insurance market has a tendency to develop. The main directions of the integration of insurance activities in the system of sustainable development of the region from the standpoint of its activation are proposed. The study empirically confirms and theoretically proves that the existing prospects for expanding the insurance market through the prism of financial activation of the sustainable development of the region. The results of the study can be useful for practitioners, academics, students, anyone interested in the concept of sustainable development.

Perceived Impacts of Running Events in Protected Areas

2020 ◽  
pp. 347-363 ◽  
Author(s):  
Goretti Silva ◽  
Alexandra I. Correia ◽  
Elvira Vieira ◽  
Luís André Soares
Keyword(s):  
Sustainable Development ◽  
Natural Resources ◽  
Protected Areas ◽  
Research Process ◽  
Sustainable Tourism Development ◽  
Outdoor Sports ◽  
Sports Events ◽  
Perceived Impacts ◽  
And Behavior ◽  
Development Perspective

This chapter reflects upon the reality associated with running sports events in protected areas, in particular at the Peneda Gerês National Park (PNPG), with a particular focus on the Trans Peneda-Gerês (TPG), and understands its impacts within a sustainable tourism development perspective. With the diversity of landscapes and natural resources, and its characteristic villages, PNPG, as many other protected areas in Portugal, has a strong potential for Outdoor Sports/Tourism, offering some of Portugal's best running trails. As such, a considerable number of running events are currently being hosted. Based on a research process which includes both questionnaires and interviews, the authors propose to identify the profile and behavior of 2019 TPG edition's participants, and to assess local stakeholders' perception of economic, environmental, and social impacts, and to contribute to the discussion from a sustainable development perspective of the creation and management of tourism-related sports events, namely running, in protected areas.

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