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Book part
Publication date: 1 July 2024

Aktam U. Burkhanov, Akram A. Yadgarov, Munisa E. Saidova and Malika S. Tugizova

Global climate change threatens world food security. This research raises the issues of priority agricultural development, increasing agricultural production, and expanding the…

Abstract

Global climate change threatens world food security. This research raises the issues of priority agricultural development, increasing agricultural production, and expanding the insurance coverage of the industry. The authors propose to implement insurance activities further to prevent the effects of climate change and economic support in the emphasizеd advancеment of food production in agriculture. The research relies on direct comparative analysis, statistical and economic analysis, and monographic observational data. To conduct deep research, the authors apply analysis and synthesis. The authors also use the questionnaire methods across the country and organization, monographic research, and other methods. Furthermore, the authors used international normative documents, research of scientists in scientific periodicals, and data from official websites. The authors conclude that to protect agricultural insurance and ensure the continuous development of agriculture, it is advisable to transition from administrative methods to the following recommendations for insurance against various financial and natural losses that may arise in agriculture due to the vagaries of nature. It is also recommended to introduce a mechanism of state subsidies to compensate for the costs and improve the efficiency of insurance agents in the insurance activities of agricultural enterprises.

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-669-0

Keywords

Book part
Publication date: 1 July 2024

Dono A. Sativaldiyeva, Nargiza A. Khaydarova and Ibrokhimjon U. Tursunaliev

This research focuses on determining the necessity of strategic cost management in manufacturing industries. Additionally, the research negates the need for its implementation in…

Abstract

This research focuses on determining the necessity of strategic cost management in manufacturing industries. Additionally, the research negates the need for its implementation in practice with the intention of strategic accounting for managing industrial enterprises. During the research, the authors used observation, data collection, generalization, grouping, comparison, and monographic observation. The focus is placed specifically on analyzing the cost management systems of steel industries in Uzbekistan. The problems of reducing the cost of manufactured products and improving cost accounting are one of the most urgent issues. In the conditions of limited resources, the prices of basic raw materials and energy sources are increasing daily. To achieve their ultimate goal, enterprises should first increase the selling price of products or lower their cost. Product sales prices cannot directly depend on the wishes of enterprises. After all, they change in the market according to the law of supply and demand. Expenses are formed within joint-stock companies. Control of their level depends on the enterprise's management. Currently, it is time to improve the calculation of production costs and use advanced management methods.

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-669-0

Keywords

Book part
Publication date: 1 July 2024

Olga B. Digilina and Alim S. Bishenov

The research aims to show the importance of considering the specific threats to economic security that arise in the context of digital transformation. The classification and…

Abstract

The research aims to show the importance of considering the specific threats to economic security that arise in the context of digital transformation. The classification and understanding of these threats allow us to develop the most effective public policy tools to overcome them. The research is based on content analysis of information from government documents and internet resources. According to the authors, economic security in the digital environment is the state of the subject of economic activity (individual, society, or state), which ensures its normal functioning in the virtual world and maintains the security, stability, and predictability of the relations in which this subject participates in the digital environment. Moreover, there should be no factors of the digital environment that can cause harm in the virtual and real world, or these factors should not affect the subject. The government plays a central role in solving the problem of ensuring economic security in the digital age because it concentrates on the social will and aspirations and sets the vector for the development of society, including in the digital environment. Simultaneously, the form that evolutionary processes take in a particular society has its own national, regional, and historical specifics.

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-666-9

Keywords

Book part
Publication date: 1 July 2024

Aida M. Saidakhmedova

Corporate governance is the system of rules, practices, and processes used to direct and control a company. It is important to ensure that companies are managed fairly and…

Abstract

Corporate governance is the system of rules, practices, and processes used to direct and control a company. It is important to ensure that companies are managed fairly and transparently, protecting all stakeholders' interests. Joint-stock companies (JSCs) are a type of business organization in which ownership is divided into shares. Shareholders are the company's owners; they have the right to vote on important company matters (e.g., electing the board of directors and approving major financial decisions). International standards for corporate governance have been developed by a number of organizations, including the World Bank, the Organization for Economic Cooperation and Development (OECD), and the International Finance Corporation (IFC). These standards provide guidance on how to establish and maintain effective corporate governance systems.

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-666-9

Keywords

Book part
Publication date: 1 July 2024

Shoh-Jakhon R. Khamdamov, Anvar S. Usmanov, Siddik N. Sayfullayev, Mavluda S. Xamitova and Shokhbozbek B. Adkhamjonov

The research explores the intricate relationship between the central bank's main rate and the gross domestic product (GDP) growth in Uzbekistan while also considering the…

Abstract

The research explores the intricate relationship between the central bank's main rate and the gross domestic product (GDP) growth in Uzbekistan while also considering the challenges and benefits associated with transitioning to International Financial Reporting Standards (IFRS). As an emerging economy, Uzbekistan has recently implemented significant economic reforms. This study investigates the role of the central bank's interest rate policy in shaping the country's economic growth and the impact of adopting IFRS on its financial transparency and investment climate. The Law of the Republic of Uzbekistan “On the Central Bank of the Republic of Uzbekistan” defines the task of developing and implementing monetary and credit policy of the Central Bank of the Republic of Uzbekistan, including currency policy. This research analyzes the effect of the refinancing rate of the Central Bank on the GDP of Uzbekistan. The authors applied the correlation methods of Tau-b Kendall and Spearman. During the research, the authors observed quarterly indicators from 2016 to 2022; the number of observations was 26. On this basis, the authors conclude that the Central Bank's policy of setting the main rate for the last seven years did not serve the GDP growth. The authors proposed establishing a scientific council to determine the Central Bank's refinancing rate and improve scientifically based monetary policy.

Details

Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS
Type: Book
ISBN: 978-1-83797-666-9

Keywords

Article
Publication date: 2 August 2024

Taofik Hidajat

This paper aims to highlight the corruption mode of village funds in Indonesia and provide recommendations to reduce such crime.

Abstract

Purpose

This paper aims to highlight the corruption mode of village funds in Indonesia and provide recommendations to reduce such crime.

Design/methodology/approach

This paper uses Diamond Fraud theory to explain why the mode of corruption continues, using secondary data from journal articles, research reports and websites.

Findings

Corruption mode is carried out through fund misuse, cover-up, fictional reports, fictitious activities and projects and budget markup.

Practical implications

Prevention and detection of fraud can be more effective when considering pressure, opportunities, rationalization and individual abilities.

Originality/value

The novelty of this paper is to provide a more comprehensive view of the factors that can lead to fraud or corruption using the Fraud Diamond Theory.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 29 July 2024

Taylor R. Casey and Gina M. Trask

The purpose of this paper is to review an existing graphic novel collection in the curriculum materials center of an academic library. The review would result in a clear identity…

Abstract

Purpose

The purpose of this paper is to review an existing graphic novel collection in the curriculum materials center of an academic library. The review would result in a clear identity for the collection and guide the creation of revised collection development, management and cataloging processes.

Design/methodology/approach

The physical and bibliographic identities of each individual graphic novel were reviewed and compared with collection development tools.

Findings

The review revealed a mismatch between the physical and bibliographic markers applied to some graphic novels and inconsistencies in the assignment of items based on audience and literature type. At the completion of the project, 43% of the graphic novels were reassigned based on audience, literature type or both.

Originality/value

There is limited research about the collection challenges and needs of graphic novels in juvenile and curriculum materials collections within academic libraries. This research details the process used to evaluate the collection and create a physical and bibliographic identity that fits the needs of the library’s users.

Details

Collection and Curation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9326

Keywords

Article
Publication date: 19 July 2024

A.K. Mahbubul Hye, Nurakmal Ahmad Ahmad and Md. Mamun Habib

This exploratory study illustrated an integrated academic library supply chain (IALSC) model to design the strategic planning management tool of the academic library. The supply…

Abstract

Purpose

This exploratory study illustrated an integrated academic library supply chain (IALSC) model to design the strategic planning management tool of the academic library. The supply chain (SC) model has been widely used in manufacturing industries and has also been applied in many service industries with the same objectives. However, very few studies for academic libraries, particularly the implementation of the integrated SC model, are being executed, although it has been proven that SC management in practice can enhance stakeholder satisfaction, increase revenues and decrease total costs. The academic library also needs to be successful in providing quality products, services and information to fulfil the library users’ needs within the library budget. This research aims to develop a verified model of the integrated SC for the academic library.

Design/methodology/approach

This research used both qualitative and quantitative approaches to achieve its objectives. The proposed conceptual SC model, named as IALSC, for the academic library has been developed using the system thinking method; eventually, it has been validated through the fuzzy Delphi method, an expert judgement technique.

Findings

The research findings could contribute to academic library management in planning and formulating a roadmap for the library to increase its quality services for all stakeholders.

Originality/value

The conceptual model would have a high potential to be proposed as the strategic decision-making tool for an academic library, i.e. the flow of funds through the operations of the library, the library stakeholders’ satisfaction measurement, the decision process currently made by the library management team on the purchase of new library resources, the library resource suppliers, etc.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Open Access
Article
Publication date: 5 July 2024

Hanna Varvne and Mariana Andrei

To address complex societal challenges, particularly in the context of climate change, there is a growing interest in employing interdisciplinary ethnographic research (IER). This…

Abstract

Purpose

To address complex societal challenges, particularly in the context of climate change, there is a growing interest in employing interdisciplinary ethnographic research (IER). This paper examines the experiences associated with participating in IER, drawing insights from a collaboration project that integrates organization studies with energy management research.

Design/methodology/approach

Within the context of a three-year interdisciplinary collaboration, the paper focuses on the performance of an interview and the analysis thereof. It draws from this example to highlight the difficulties in translating discipline-specific language and understanding failures in IER. Including an exploration of the process of recovery, involving analyzing research results and the subsequent collaborative writing of a paper.

Findings

The primary findings revolve around the challenges inherent in ethnography as an interdisciplinary method. These challenges include language barriers between disciplines and the complexities of comprehending and learning from failures in interdisciplinary research.

Originality/value

The contribution lies in its exploration of abductive reasoning in IER, shedding light on the complexities and opportunities associated with interdisciplinary collaboration in the making. By emphasizing the importance of going into the field before negotiating common ground, the approach presented provides a unique perspective that not only addresses challenges but also facilitates the development of involved disciplines and scholars through self-reflection.

Highlights

  1. The paper shows the importance of both expertise and experience knowledge in interdisciplinary ethnographic research.

  2. By using different writing styles, the importance of language and translations between disciplines is exemplified.

  3. The paper provides an example of how to engage in abductive reasoning in interdisciplinary ethnographic research.

  4. The paper calls for a broad understanding of failure and success in interdisciplinary ethnographic research.

The paper shows the importance of both expertise and experience knowledge in interdisciplinary ethnographic research.

By using different writing styles, the importance of language and translations between disciplines is exemplified.

The paper provides an example of how to engage in abductive reasoning in interdisciplinary ethnographic research.

The paper calls for a broad understanding of failure and success in interdisciplinary ethnographic research.

Details

Journal of Organizational Ethnography, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6749

Keywords

Book part
Publication date: 24 July 2024

Almaz Galimov

This chapter analyses the structure, content and development trends of the system of postgraduate teacher training in Russia. It is shown that the system of postgraduate training…

Abstract

This chapter analyses the structure, content and development trends of the system of postgraduate teacher training in Russia. It is shown that the system of postgraduate training in Russia has a long history and consists of postgraduate and doctoral levels. The trends that influenced the dynamics and essence of the modernisation processes of Russian postgraduate education are revealed. The content, logic and shortcomings of the not quite successful attempt to standardise the process of training higher-qualified personnel in postgraduate studies are substantiated. Changes in the nomenclature of scientific specialties, which are used to award academic degrees in pedagogy, are revealed.

The main part of the material is devoted to the general characteristics of the current pedagogical postgraduate programmes in Russia. It describes the peculiarities of the admission procedure and the organisation of training for graduate students, the nuances of the choice of supervisor, the definition of the thesis topic, and the current, intermediate, and final certification of graduate students. The essence of co-doctoral studies as a form of dissertation preparation is revealed. The requirements for the preparation, design and defence of candidate dissertations in pedagogy are outlined. The form of advanced training of scientific and pedagogical staff for the preparation of doctoral dissertations is briefly described.

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