Static atomic charges affect key ground-state parameters of quasi-planar boron clusters B_n, n ≤ 20, which serve as building blocks of borophenes and other two-dimensional boron-based materials promising for various advanced applications. Assuming that the outer valence shells partial electron density of the constituent B atoms are shared between them proportionally to their coordination numbers, the static atomic charges in small planar boron clusters in the electrically neutral and positively and negatively singly charged states are estimated to be in the ranges of –0.750e (B₇⁰) to +0.535e (B₂₀⁰), –0.500e (B₇⁺, B₈⁺, and B₉⁺) to +0.556e (B₁₇⁺), and –1.000e (B₇^–) to +0.512e (B₂₀^–), respectively.

This paper highlights the complex relationship between entrepreneurship, sustainable development, and economic growth in 41 European countries, using a reliable K-Means cluster analysis. The research thoroughly evaluates three key factors: the SDG Index for sustainable development, GDP per capita for economic well-being, and the New Business Density Rate for entrepreneurial activity. Our methodology reveals three distinct narratives that embody varying degrees of economic vitality and sustainability. Cluster 1 comprises the financially stable and sustainability-oriented countries of Western and Northern Europe. Cluster 2 showcases the variegated economic and sustainability initiatives in Central and Southern Europe. Cluster 3 envelopes the economic titans with noteworthy business expansion but with the potential for better sustainable practices. The analysis reveals a favourable association between economic prosperity and sustainable development within clusters, although with nonlinear intricacies. The research concludes with a series of strategic imperatives specifically crafted for each cluster, promoting economic variation, increased sustainability, invention, and worldwide collaboration. The resulting findings highlight the crucial need for policy-making that considers the specific context and the potential for combined European resilience and sustainability.

This multiple case study qualitative research examined the impact of adoption and diffusion of innovation on Small and Medium Enterprises (SME’s) growth in the hostile business landscape of Khyber-Pakhtunkhwa, Pakistan. This research is intended to investigate research data and consequent findings based on an interview protocol that was purposefully developed from extant literature, complemented by an initial pilot study of two pharmaceutical SMEs. The researcher conducted 20 interviews, guided by the semi-structured interview protocol offered to the respondents beforehand after sorting their informed consent. The 20 participants represented the different hierarchal levels of the 08 case study of pharmaceutical from the two industrial clusters of Khyber Pakhtunkhwa, Pakistan, located at the Hayatabad Industrial Estate, Peshawar, and the Rashkai Industrial Estate, Nowshera. The analysis of the data presented findings and corroborated the research propositions that those SMEs that are structurally entrepreneurial and adopt innovation amenably, are open to mobility and tourism, yield satisfactory results in terms of their growth as compared to those that are inertial and unentrepreneurial. Similarly, the results offer confirmation that the effectiveness of government agencies that are explicitly formed to address the problems of small businesses is insufficient. They rather create hindrances than assistance due to the excessive delays in approving innovative ideas and conceptions by these related organizations and ministries. Moreover, the proposed framework offers pragmatic recommendations to contextualize entrepreneurial culture and innovative structures in SMEs and their essential factors in critical environmental circumstances.

The research aims to map environmental protection strategies and the related control tools and to identify the links among companies with the largest number of employees and sites in Hungary. The research questions were answered using a questionnaire survey method. The authors used cluster analysis to classify the 205 company strategies into the identified strategy clusters: Leaders, Awakeners, and Laggards. Then, the examined 21 environmental management control tools in the sample were divided into four groups: strategic, administrative, methodological and economic. Economic and strategic methods were the most common in the sample. The authors used cross-tabulation analysis to examine whether there is a statistically proven relationship between belonging to environmental strategy clusters and specific control tools. The analysis showed significant but weak to moderate relationships. According to Cramer’s V and the contingency coefficient, the closest relationship between the tested environmental management control tools and membership in environmental strategy clusters is shown by evaluating investments, assessing the economic viability of environmental strategies, and running an environmental training program for employees. In case of the robust lambda indicator, a significant relationship was found by examining the economics of environmental strategies and identifying environmental success factors and eco-balances. It can be concluded that the companies under examination follow a set of environmental goals, which they have incorporated into their strategic objectives. They use the available environmental management control toolbox to develop their strategies and to monitor their implementation to varying degrees.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

Shipbuilding industry is characterized by high price competition, as well as tight deadlines for product design and production. The dominant positions in the civil shipbuilding market are occupied by the countries of Southeast Asia, and for a number of reasons, participants from other countries are uncompetitive. Thus, in order to ensure the sustainable development of companies in the global civil shipbuilding market, it is necessary to identify and analyze the main factors that provided the competitive advantages of industry leaders. Assessment of further directions of shipbuilding development is a necessary condition for the formation of competitive advantages of new market participants. The article analyzes the main directions of development of the world civil shipbuilding in the period after World War II, as well as prospects for the future. As a result of the analysis of the latest organizational management concepts, the concept of modular production in shipbuilding is proposed, and directions for further research are determined.