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• Development sustainability of economic entities in the modern global universe: stakeholder approach.

• The model of strategy implementation in the field of sustainable development.

• The system of key performance indicators (KPI) in the field of sustainable development.

Development sustainability of economic entities in the modern global universe: stakeholder approach.

The model of strategy implementation in the field of sustainable development.

The system of key performance indicators (KPI) in the field of sustainable development.

This paper aims to propose an entity-based scientific metadata schema, i.e. Scientific Knowledge Object (SKO) Types. During the past 50 years, many metadata schemas have been developed in a variety of disciplines. However, current scientific metadata schemas focus on describing data, but not entities. They are descriptive, but few of them are structural and administrative.

To describe entities in scientific knowledge, the theory of SKO Types is proposed. SKO Types is an entity-based theory for representing and linking SKOs. It defines entities, relationships between entities and attributes of each entity in the scientific domain.

In scientific knowledge management, SKO Types serves as the basis for relating entities, entity components, aggregated entities, relationships and attributes to various tasks, e.g. linked entity, rhetorical structuring, strategic reading, semantic annotating, etc., that users may perform when consulting ubiquitous SKOs.

SKO Types can be widely applied in various digital libraries and scientific knowledge management systems, while for the existing legacy of scientific publications and their associated metadata schemas.

Describes issues relevant to multilevel systems and, as a particular case, living systems analysed from the entities point of view. As attributes, behaviours, sub‐systems, etc., entities are primitive terms. For this reason, in examining issues such as the influences between entities, look indirectly at issues referring to different levels in the system. This notion was also extended in considering the environment system and analysing the different relationships between the system and the environment system.

We believe that live studies in which individuals, organisms, ecosystems and human societies appear are flawed due to the inadequacy of conceptual structures with which their quantitative results should relate in order to generate new hypotheses which can be examined.

The entities that make up systems and the connections between them will be determined by all existing binary relations. These binary relations may in some cases be replaced by functions, for which we may use tools inherent to differential calculus to calculate the dependence and independence relations between entities. Dependence and independence between entities have been developed using a few mathematical tools such as partial derivatives, the Wronskian and the Chain Rule.

From a representation of the entities via mathematical functions we have analysed functional dependence. In this paper, we will present issues relevant to systems, analysing the causal structure of entities (systems, subsystems, variables) from a functional point of view.

This paper is an attempt to approximate the concept of causality to a numerical study of partial derivatives with implications that range from the foundations of the system, in other words entry, state and response variables. We believe that subsequent work may be carried out along these lines.

The composition of author teams is a significant factor affecting the novelty of academic papers. Existing research lacks studies focusing on institutional types and measures of novelty remained at a general level, making it difficult to analyse the types of novelty in papers and to provide a detailed explanation of novelty. This study aims to take the field of natural language processing (NLP) as an example to analyse the relationship between team institutional composition and the fine-grained novelty of academic papers.

Firstly, author teams are categorized into three types: academic institutions, industrial institutions and mixed academic and industrial institutions. Next, the authors extract four types of entities from the full paper: methods, data sets, tools and metric. The novelty of papers is evaluated using entity combination measurement methods. Additionally, pairwise combinations of different types of fine-grained entities are analysed to assess their contributions to novel papers.

The results of the study found that in the field of NLP, for industrial institutions, collaboration with academic institutions has a higher probability of producing novel papers. From the contribution rate of different types of fine-grained knowledge entities, the mixed academic and industrial institutions pay more attention to the novelty of the combination of method indicators, and the industrial institutions pay more attention to the novelty of the combination of method tools.

This paper explores the relationship between the team institutional composition and the novelty of academic papers and reveals the importance of cooperation between industry and academia through fine-grained novelty measurement, which provides key guidance for improving the quality of papers and promoting industry–university–research cooperation.

In the era of artificial intelligence (AI), algorithms have gained unprecedented importance. Scientific studies have shown that algorithms are frequently mentioned in papers, making mention frequency a classical indicator of their popularity and influence. However, contemporary methods for evaluating influence tend to focus solely on individual algorithms, disregarding the collective impact resulting from the interconnectedness of these algorithms, which can provide a new way to reveal their roles and importance within algorithm clusters. This paper aims to build the co-occurrence network of algorithms in the natural language processing field based on the full-text content of academic papers and analyze the academic influence of algorithms in the group based on the features of the network.

We use deep learning models to extract algorithm entities from articles and construct the whole, cumulative and annual co-occurrence networks. We first analyze the characteristics of algorithm networks and then use various centrality metrics to obtain the score and ranking of group influence for each algorithm in the whole domain and each year. Finally, we analyze the influence evolution of different representative algorithms.

The results indicate that algorithm networks also have the characteristics of complex networks, with tight connections between nodes developing over approximately four decades. For different algorithms, algorithms that are classic, high-performing and appear at the junctions of different eras can possess high popularity, control, central position and balanced influence in the network. As an algorithm gradually diminishes its sway within the group, it typically loses its core position first, followed by a dwindling association with other algorithms.

To the best of the authors’ knowledge, this paper is the first large-scale analysis of algorithm networks. The extensive temporal coverage, spanning over four decades of academic publications, ensures the depth and integrity of the network. Our results serve as a cornerstone for constructing multifaceted networks interlinking algorithms, scholars and tasks, facilitating future exploration of their scientific roles and semantic relations.

This study delves into the determinants and praxis of derivative hedging instruments (DHIs) usage of Malta, a small island state. Empirical evidence is also provided in relation to the impact of DHI usage and the adoption of a hedge accounting (HA) model in entities’ financial statements. A mixed methodology design is deployed involving: (1) a series of statistical models and tests and (2) seven semi-structured interviews with senior professionals.

The data collected comprise proxy variable values collected from the financial statements of 568 firm-years from 107 Maltese entities between the years 2009 and 2014. Greater likelihood of financial distress, decreasing investment efficiency and increased levels of gearing, are identified as being significant determinants for the use of DHIs. Although DHI usage is low in comparison to larger states, it has been increasing over the period under study.

HA is evidenced to be less popular in Malta, but the study evidences correlation between certain DHIs and HA usage. The quantitative statistical model results in evidence with no significant earnings volatility (EV) or cash flow volatility (CFV) reduction effects through the application of HA. Albeit, the study finds a significant CFV reduction effect emanating from DHI usage, but no corresponding EV reduction effect.

Better education and dissemination of the HA treatment by auditors and regulatory bodies could help propagate the HA treatment, potentially enhancing the EV reduction effectiveness of DHI use. This research provides empirical evidence to substantiate the rationale behind utilising DHIs in smaller island states, especially when coupled with a sound risk management culture.

In this paper, I compare Theodore Schatzki’s practice theory, the existential phenomenology of Martin Heidegger upon whom Schatzki drew in its formation, and my own theory of institutional logics which I have sought to develop as a religious sociology of institution. I examine how Schatzki and I both differently locate our thinking at the level of practice. In this essay I also explore the possibility of appropriating Heidegger’s religious ontology of worldhood, which Schatzki rejects, in that project. My institutional logical position is an atheological religious one, poly-onto-teleological. Institutional logics are grounded in ultimate goods which are praiseworthy “objects” of striving and practice, signifieds to which elements of an institutional logic have a non-arbitrary relation, sources of and references for practical norms about how one should have, make, do or be that good, and a basis of knowing the world of practice as ordered around such goods. Institutional logics are constellations co-constituted by substances, not fields animated by values, interests or powers.

Because we are speaking against “values,” people are horrified at a philosophy that ostensibly dares to despise humanity’s best qualities. For what is more “logical” than that a thinking that denies values must necessarily pronounce everything valueless? Martin Heidegger, “Letter on Humanism” (2008a, p. 249).

Considering in one side, the differences between the non-profits and profits entities and, in other side, given the importance of governance to monitoring the protection of the interests of the different stakeholders, this literature review aims to identify the special features of the social economy entities and its effects in the principles and guidelines of an adequate governance model for these entities.

An important conclusion after the analysis of several frameworks is that the latest approaches place less importance on formal aspects such as the governing body roles or composition. Nowadays the concerns are increasingly focused in the best ways to adopt viable strategies and business models that will ensure survival and growth of non-profit entities.

In Portugal we identified the specificities of the Portuguese third sector that is limited to the fulfilment of the legally imposed requirements to these organizations. Regarding governance aspects, Portuguese organizations are not subject to codes of good practice or if they follow them, they are designed for the for-profit sector and do not address the main concerns of the non-profit sector.

Purpose/Aim: Over the last quarter of a century, several voluntary frameworks and non-financial reporting standards have been developed by various initiatives and organisations. Especially after the 2008 financial crisis, which deepened into values crises, the need for evaluating social, environmental, and economic consequences and herein for non-financial disclosures accrued. This chapter aims to outline the current state in the ecosystem for non-financial reporting and its projected future developments and suggests further developments in this field. Since financial institutions played a negative role in the crises and will be important in future responsible investing, the authors also addressed some financial institutions’ specific non-financial issues.

Method: In search of an answer to our questions about whether existing non-financial reporting pronouncements meet (various) stakeholders’ expectations and whether international pronouncements are needed, we rely on triangulation. We start with the identification of phenomena of non-financial reporting. Description of phenomena is further on supplemented with a literate overview. Based on a review of prior research and study of the current framework’s pros and cons, we present a possible path of further development in non-financial reporting. Making that mixed-methodological approach is used (i.e. deductive and inductive reasoning).

Results/Findings: The authors deduce that there has been a substantial increase in demand for non-financial information, social responsibility ratings and other non-financial information services on behalf of preparers, users of such reports and the public. The authors particularly highlight the shortcomings that currently exist and outline the characteristics that future international non-financial reporting frameworks would have to meet with the awareness that such framework or standards will have their advantages and disadvantages. As seen by the authors, the main problem is how to achieve political consensus and then general acceptance by users.

Originality/Significance: The International Financial Reporting Standards (IFRS) Foundation has become active in the field of non-financial reporting and started a project to become an internationally recognised standard-setter. However, with many mandatory or voluntary initiatives being started in this field, IFRS Foundation will need to address many challenges and ambiguities to become a leading organisation in non-financial reporting. Therefore, the research question is whether a new board, comparable to the International Accounting Standards Board, with the straightforward task of setting non-financial reporting standards would be needed in the future.