Praxeology is the study of practice, i.e., human activity, primarily in the context of its rationality. The study of manager’s praxeological activity from the point of view of management theory is an important direction of modern science, since it contributes not only to improving the management effectiveness in an organization, but also to the development of new managerial concepts and techniques. In the article, the authors’ concept of praxeological managerial activity is proposed based on the analysis of existing scientific approaches to praxeology. An extended list of criteria for the manager’s praxeological activity efficiency was developed. These criteria include performance, productivity, accuracy of the decisions taken, purposefulness, reliability, innovativeness, quality, and ethics. The authors’ model of the manager’s praxeological activity includes the following elements: a subject (a manager), an object (a company, its staff and activities, etc.), motives (success, growth, profit, etc.), the goal (to ensure the effectiveness of the company’s activities), methods and tools (analysis, planning, organization, motivation, and control), process (praxeological activity), result (efficiency improvement), and reflexivity, correction and iteration. Within the framework of the model of praxeological managerial activity, the manager’s ability to influence the managed object (an organization, employees or the manager’s activities) is particularized. This influence should result in an increase in the employees’ performance, an increase in the managers’ performance, and an increase in the performance of the organization as a whole. The article will be of interest to specialists in the field of management, and corporate governance, as well as for anyone interested in the problems of effective management.

In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze the problems and prospects of methodological features of accounting and audit of import operations, as well as to develop recommendations for their improvement. The study examined the main methodological approaches, existing problems and challenges, and proposed solutions aimed at increasing the efficiency and reliability of accounting and auditing in a global economy. The improvement of methodological approaches to the accounting and auditing of import operations will improve the accuracy and reliability of financial reporting, reduce the risks of non-compliance with regulatory requirements, as well as improve management decision-making and the overall financial stability of companies. The development and implementation of effective accounting and auditing methods that comply with international standards and best practices will minimize financial risks and increase the competitiveness of enterprises in the global market. A study of the problems and prospects of methodological features of accounting and auditing of import operations has revealed a number of key issues that require attention and solutions. The main challenges are the complexity and diversity of regulatory requirements, currency fluctuations, the diversity of imported goods and services, difficulties in assessing and recognizing imported goods, and the lack of qualified specialists.

State support for agriculture is a crucial tool for adjusting the competitive advantages of agricultural producers to a volatile market environment. In countries with diverse natural conditions for agriculture, however, the allocation of subsidies often focuses on bridging spatial development gaps rather than maximizing the return on inputs. To improve the efficiency of resource use in agriculture, it is essential to tailor subsidy criteria to regional disparities in agricultural potential. Using the example of Russia’s 81 administrative regions, the authors have tested a five-stage methodology for determining the support-generated parameters of output, efficiency, impact, revenue, and profitability. This methodology takes into account both natural and economic factors that contribute to the competitive advantages of each region. The study aims to identify the parts of the performance indicators, such as gross agricultural output and revenue, that are influenced by the amount of subsidies in five different types of territories, which are categorized by the cadastral value of their farmland. It has been found that the allocation of subsidies is not entirely based on the return on the funds allocated. There is a discrepancy between the competitive advantages of these territories in agricultural production and the amount of funds they receive through government support programs. The efficiency of government support differs significantly depending on the type of agricultural product produced in each territory. The approach developed by the authors provides a tool that policy makers can use when tuning the allocation of subsidies based on the differences in the agricultural potential of each territory.

Introduction: In Central Europe, in Hungary, the state guarantees access to health care and basic health services partly through the Semmelweis Plan adopted in 2011. The primary objectives of the Semmelweis Plan include the optimisation and transformation of the health care system, starting with the integration of hospitals and the state control of previously municipally owned hospitals. The transformation of the health care system can have an impact on health services and thus on meeting the needs of the population. In addition to reducing health inequalities and costs, the relevant benefits include improving patients’ chances of recovery and increasing patient safety. The speciality under study is decubitus care. Our hypothesis is that integration will improve the chances of recovery for decubitus patients through access to smart dressings to promote patient safety. Objective: to investigate and demonstrate the effectiveness of integration in improving the chances of recovery for decubitus ulcer patients. Material and methods: The research compared two time periods in the municipality of Kalocsa, Bács-Kiskun County, Southern Hungary. We collected the number of decubitus patients arriving and leaving the hospital from the nursing records and compared the pre-integration period when decubitus patients were provided with conventional dressings (01.01.2006–2012.12.31) and the post-integration period, which entailed the introduction of smart dressings in decubitus care (01.01.2013–2012.12.31). The target population of the study was men and women aged 0–99 years who had developed some degree of decubitus. The sample size of the study was 4456. Independent samples t-test, Chow test and linear trend statistics were used to evaluate the results. Based on the empirical evidence, a SWOT analysis was conducted to further examine the effectiveness of integration. Results: The independent samples t-test model used was significant (for Phase I: t (166) = −16.872, p < 0.001; for Phase II: t (166) = −19.928, p < 0.001; for Phase III: t (166) = −19.928, p < 0.001; for Phase III: t (166) = −16.872, p < 0.001). For stage III: t (166) = −10.078, p < 0.001; for stage IV: t (166) = −10.078, p < 0.001; for stage III: t (166) = −10.078, p < 0.001). for stage III: t (166) = −14.066, p < 0.001). For the Chow test, the p-values were highly significant, indicating a structural break. Although the explanatory power of the regression models was variable (R-squared values ranged from 0.007 to 0.617), they generally supported the change in patient dynamics after integration. Both statistical analyses and SWOT analysis supported our hypothesis and showed that integration through access to smart dressings improves patients’ chances of recovery. Conclusions: Although only one segment of the evidence on the effectiveness of hospital integration was examined in this study, integration in the study area had a positive impact on the effective care of patients with decubitus ulcers, reduced inequalities in care and supported patient safety. In the context of the results obtained, these trends may reflect different systemic changes in patient management strategies in addition to efficient allocation of resources and quality of care.

Creating products and services that satisfy individual and community needs is impossible without raw materials. This study takes a novel approach by integrating the economic dynamics and raw material consumption indicators of the European Union (EU). The study uses different econometric methods to analyze the relationship between GDP (gross domestic product) and the EU’s raw material consumption (RMC) from 2014–2023. Among the results, the panel data analysis model shows that the resource productivity of the EU improved during the period under review, whereas the material intensity decreased significantly. These trends significantly contributed to the relative decoupling of material consumption from GDP in the last decade. The results of the K-means cluster analysis highlight the regional economic differences within the EU. According to the results of the correlation analysis, EU member countries differ significantly in the efficiency of raw material use. Nevertheless, five member countries are robustly vulnerable to large-scale raw material use. The divergence calculation results show that while some countries use raw materials extremely efficiently to produce GDP, others achieve low efficiency. This unique approach and the resulting findings provide a new perspective on the complex relationship between economic growth and raw material use in the EU.

The presented article focusses on the analysis of perception of the university social responsibility through the eyes of Slovak university students. The aim is to compare how the values, efficiency of the organisation (university), and the educational process influence the perception of social responsibility among university students themselves. The research is based on the application of quantitative methodology towards the evaluation of differences and similarities in perceptions using two types of tests for statistical analysis, comparative (Mann-Whitney U test) and correlational (bivariate correlation matrix of Spearman’s rho).The results of the research provide a deeper understanding of how universities can shape students’ approach to social responsibility through their values and educational processes, which has important implications for the development of university policies and practices.