Most countries have adopted a more liberal policy to socialize public relations under the influence of neoliberalism and lobbying by economic elites to strengthen the role of market mechanisms and citizens’ entrepreneurial activity. The nature, scale, sequence, and strategy of economic and social reforms in each country have their specifics. Today multi-vector and large-scale changes are taking place in social and labor policy, and they do not always have an internal logic. The study assesses prospects for the development of the labor market in the context of global transformations. Within the framework of this study, the collected information was processed gradually. Data processing was modified during the study phase. At the first stage, data processing results were used to determine total and non-farm self-employment for two groups of countries with developing economies and estimate the scale of vulnerable employment. At the second stage, indicators were identified that characterize various categories of economically active population that belong to the precariat. At the third stage, the authors analyzed data on non-standard forms of employment. The authors assumed that these forms have a right to exist and will be implemented more often. There is an imbalance between standard and non-standard forms of employment. Further research should consider the transformation of labor from material and intangible dominants to creativity.

The article presents the experience of formation and development of economic competences of non-economic specialty students. The modern world is quite complex, diverse, and multidimensional, in order to adapt to it, work effectively, it is necessary to have information about market relations, relations in the sphere of production, consumption, exchange, distribution, and also to be able to connect these areas, navigate the laws operating in these areas. It should be noted that the formation and development of a specialist’s economic competence occurs throughout his or her entire professional life. In our study, the process of forming economic competence is considered as its formation at the stage of mastering economic disciplines, relevant special courses and methodical support. Training in higher education should lead to the acquired knowledge being transferred into the activity of combining elements into an interconnected structure, into the skillful distribution of resources, into the activity that brings profit and has the form of capital investment, in other words, the individual, acquiring knowledge for himself, should be able to transform it into a socially significant value. This requires the search for and implementation of new approaches in the content and organization of the educational process at all levels of education. Research devoted to the role of education in the preparation of future non-economists for economic competence focuses on the preparation of an individual for the economic literacy of an entrepreneur. One of the main tasks of the education system should be preparation for successful socialization in the context of involvement in entrepreneurial relations. It is students and young specialists who have advantages in entrepreneurship in the current conditions: they have the opportunity to obtain specialized knowledge and skills in the field of economics; they can start their own business, relying on economic knowledge. Therefore, the role of higher education is increasing, since it helps to meet the needs of society and implement its socially significant goals. This poses new challenges for universities to transfer the necessary economic knowledge, skills and abilities to students, and to develop their economic competence. The development of basic economic competences in a student is a guarantee of his competitiveness in the labor market and the basis for making reasonable economic decisions in the daily life of every person.

This study aimed to explore university students’ awareness levels about entrepreneurship’s role in promoting entrepreneurship in acquiring social and economic balance within Emirati society. A descriptive-analytical method was used, with data gathered from 365 participants through a questionnaire. The findings revealed that university students demonstrated a strong awareness of the impact of entrepreneurship on achieving entrepreneurship in acquiring social and economic balance equilibrium in the UAE. In particular, students from Ajman University expressed highly positive views on the entrepreneurship in fostering this balance. Additionally, the results showed no significant statistical differences in awareness levels based on gender or academic year. However, there were notable differences between students in scientific and humanities colleges, with the significance level below 0.05. The study recommends supporting students in launching entrepreneurial initiatives that contribute to entrepreneurship in acquiring social and economic development. Moreover, efforts should be made to eliminate barriers that hinder the understanding and practice of entrepreneurship.

This study analyzes the role of innovation in the development of smart cities in Latin America. It focuses on how emerging technologies and sustainable strategies are being integrated into urban planning and urban development. In this sense, this study seeks to contribute to the smart city literature by answering the following research questions: (i) To what extent smart city innovative initiatives have been addressed in Latin America? and (ii) To what extent scholars have addressed sustainable innovation strategies in the smart city literature? To this end, this is the first comprehensive bibliometric analysis of smart city research in Latin America, with a structured and systematized review of the available literature. This methodological approach allows cluster visualization and detailed analysis of inter-node relationships using the VOSViewer software. The research comprises 4 stages: (a) search criteria; (b) selection of documents; (c) software and data extraction; and (d) analysis of results and trends. Results indicate that studies on the Latin America region began to develop in 2012, with Brazil as a leader in this field and the tourism sector as the most relevant. Nevertheless, strong international collaboration was identified in co-authoring studies, underscoring a cooperative approach to solving common urban problems. The most active research area is technological innovation and sustainability, with focus on solutions for urban mobility, quality of life and smart governance. Finally, this work underlines the need to continue exploring the integration of technology in urban development, suggesting an agenda to guide future research to evaluate the sustainability and long-term impacts of smart city initiatives in Latin America. From the policy perspective, smart city initiatives need to be human-centered to boost smart solutions adoption and to guarantee long term local impacts.

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.

The purpose of this research is to estimate the differences in sales levels between businesses owned by individuals who self-identify as Indigenous (IE) and those who do not (NIE), as well as between males (ME) and females (WE), and how this intersection may affect their sales levels. To accomplish this, an Analysis of Variance (ANOVA) is used to compare the means between the groups analyzed, and Tukey’s Honestly Significant Differences (HSD) is used to determine the magnitude and direction of these differences. The results of the study show that indigenous-owned businesses have sales that are 26% lower than the general average, while women-owned businesses have sales that are 70.6% lower in the same comparison. In addition, businesses run by indigenous women have sales that are 93.5% lower on average. These findings suggest that the challenges faced by entrepreneurs reflect the structural inequalities observed in other areas of society and highlight the need for public and private policies focused on reducing these gaps.