A practical model to implementing IFRS in the national accounting system: The case of Azerbaijan

The purpose of this article is to develop a methodological approach to substantiating the effective consolidation model of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) for Azerbaijan. Using the questionnaire method, the advantages, and obstructions of IFRS implementation in Azerbaijan have been assessed, depending on the practicing models of consolidation of NAS and IFRS. Using fuzzy sets made it possible to determine the levels of development of advantages and obstructions associated with the introduction of IFRS into national accounting practice in Azerbaijan. We determined the most effective model of consolidation of NAS and IFRS for the enterprises of Azerbaijan. The effectiveness of implementing models for the consolidation of NAS and IFRS has been assessed to provide a balance between advantages and destructive factors in the implementation of IFRS.

An assessment of the interrelations between country risk, economic growth and good governance: The case of the Visegrád four

nvestors assess the environment and the level of risk before they invest in a specific region or country. Several country risk indexes have been developed since the beginning of the 1990s, using risk factors such as politics, the economy and sovereign risk factors. This study aims to determine the relationships between the country risk index, economic performance and good governance. The study implemented a quantitative research methodology with panel data, focusing on the four Visegrad countries, using time-series data from 1996 to 2019. The results indicate both long- and short-run relationships. Both GDP and good governance significantly impact the country risk index with coefficients of between 0.17 to 0.31 and 0.02 to 0.15 according to different estimation models. The Granger causality results indicated that both GDP and good governance cause changes in the country risk indexes of the countries, and good governance causes increased economic performance. In conclusion, the study showed clear evidence that a lower country risk index is important to attract investment and sustained economic growth and good governance is critical in this process.

Economic dimensions and legal regulation of the recovery of alimony obligations for the support of minor children in Russia

The research aims to substantiate economic factors and legal regulation of alimony obligations for minors’ maintenance in Russia, referring to other countries’ experiences and applying a questionnaire, indicators of the parents’ well-being, the satisfaction of the child’s needs, and parents’ participation in raising a child after a divorce was determined as can be seen in Russia, the USA, Germany, and France. Regression models are built reflecting the influence of the number of alimony payments, the indicator of parent’s participation in raising a child, the opportunity costs associated with the choice made by each spouse in favor of the family and children, on the integral indicator of the effectiveness of alimony obligations and its particular indicators. The results obtained have determined the guidelines for forming legal regulation of alimony obligations in Russia, which will increase the legislative efficiency of the recovery of alimony payments

The rise in youth employment? Impact evaluation of COVID-19 consequences

The COVID-19 pandemic has significant consequences in many areas and has largely contributed to rising unemployment in almost all countries. The situation is similar in Slovakia, where various degrees of shut-down measures have caused an inflow of newly unemployed people in all age groups. This article focuses on unemployed youth as a vulnerable and disadvantaged group of the working population, as starting a career during a pandemic is complicated or even impossible in some industries under these conditions. In this study, the real situation in Slovakia in 2020-2021 is compared with the development of the job market before the pandemic. The main contribution of the study is the quantification of the extent of the pandemic impact on unemployed youth, but also on other age groups; this evaluation can be considered very accurate given the counterfactual approach used. The results of this study can be used in practice to identify the most affected groups of the population and to implement policy measures aimed at mitigating the effects of the pandemic, and then to adjust the intensity and amount of allocated funds that will be needed to be spent to support the placement of young people into the labor market.

Effective strategies to manage the teacher intellectual work productivity in distance learning

The article aims to empirically determine the effective strategies to manage intellectual work (IW) productivity (IWP) in distance learning (DL), for example, university teachers in Georgia. Based on the expert assessment methods, determining indicators for assessing the level of Teacher Intellectual Work Productivity (TIWP) of three large universities in Georgia and its current level was analyzed using the method of integral assessment. Using the ANOVA method, determined the main factors influencing the TIWP at DL. We use the decision tree to systematize the factors of influence to TIWP and substantiate effective management strategies, taking into account teachers' qualifications, age category, and competencies to ensure the continuity and quality of DL. The results allow flexibility in managing the TIWP in the DL conditions and determining the most effective management strategies, taking into account the characteristics of teachers and the current level of development of the TIWP.

A model for assessing the digital transformation readiness for Vietnamese SMEs

The paper aims to develop an econometric model for the routine diagnosis of enterprises' level of readiness for digital transformation (DT) on the example of small and medium-sized enterprises (SMEs) in Vietnam. The use of questionnaires allowed obtaining quantitative estimates of SMEs' level of readiness for DT in Vietnam. Factor analysis with the principal component method determines the list of factors of SMEs' readiness for DT. The ranges of the level of preparedness in Vietnam were determined, resulting in the classification of enterprises in the groups of "Newcomers," "Learners," and "Leaders" according to their use of digital technology and smart manufacturing. The integral index made it possible to quantify the impact of DT's readiness on SMEs' sustainability. The study results revealed that the nature of the impact depends on the level of SMEs' readiness for DT.

The impact of perceived organizational support on knowledge sharing: A meditation analysis through an SEM approach

Mobile cellular providers need to continuously upgrade their human resources capability to cope with market demand. In a high technology organization, knowledge is crucial to beating the competition. To accelerate knowledge dissemination, organizations can optimize their employees to share their experience and knowledge with others. This study examines the role of organizational support and affective commitment in enhancing knowledge-sharing willingness. We used a questionnaire to collect data from cellular companies in Jakarta, Indonesia, receiving 237 useable responses. The study reveals that if employees perceive that the organization provides adequate support, they become more willing to share their knowledge with others. Adequate support also increases emotional commitment, which in the end proves valuable to drive the willingness to share. Thus, affective commitment plays a mediating role in the relationship between perceived organizational support and knowledge sharing. These findings provide new insight into how to enhance the spirit of sharing between employees.

A study to investigate the impact of social research toward research productivity

The main purpose of this study is to investigate the relationship between demographic diversity and research productivity. The paper attempts to identify the influence of gender diversity, college diversity, and diversity in collaboration on the research productivity of faculty members. The paper is based on data collected from the Deanship of Scientific Research and the Office of Documentation, Al Ain University (AAU). The findings of the study showed significant differences in college diversity. Faculty members of the English instruction colleges dominated the leadership in research productivity. The independent variables appeared to predict 23% of the variation in research productivity. AAU faculty members should increase internal and external collaborations and network in scientific research. Similarly, AAU also should support and promote research collaboration and networking among faculty members through a comprehensive strategic plan and guidance for internal and external collaborations.

Relationship between Google search and the Vietcombank stock

The overall objective of this research is to analyze the financial condition of failing companies prior to bankruptcy, in comparison with non-failing companies, which are matched on the industry, size, and time-period. The sample consists of 168 SMEs from the wholesale and retail industry, whose financial statements were analyzed for the 2011-2015 period. The analysis is primarily based on the ratio analysis and the models developed for bankruptcy prediction and financial statement manipulation. Mann-Whitney U test is used to compare differences between failing and non-failing SMEs for a set of twenty variables. Research findings indicate that there is a significant difference between failing and non-failing SMEs, especially in accruals, asset quality, leverage, profitability, and liquidity. For the very first time in the transition economy of CEE Bosnia and Herzegovina, the pre-bankruptcy behavior of failing SMEs is analyzed, providing insights into potentially manipulated areas, which represent the main contribution of the research.

Assessing the perception of stakeholders regarding the impact of coastal tourism on the environment in the Romanian Black Sea coastal area

The coastal and marine area is one of an endlessly increasing number of human activities and provisions, the most significant of which are those associated with tourism. With the start of the MARSPLAN BS-II project in 2019, the planning of public participation actions of stakeholders to identify areas and important features for each maritime activity to develop and implement MSP has started. This study, using an appropriate exploratory approach, namely Grounded Theory, aims to assess stakeholders' perceptions of the environmental impact of tourism in the Romanian Black Sea coastal area to identify potential barriers that may arise from the perspective of implementing the Black Sea MSP. Even if the impact of tourism on the environment cannot be studied in-depth and fully proven, it is obvious, through our results, that tourism should fully enjoy the management and planning efforts.