The most important issue of economic development is the question of the real reasons for the growth of labor productivity based on innovative equipment and technologies or “closing technologies”, both directly and in the sphere of organization and management of economic systems. Organizational innovations can also be classified as “closing technologies”. For example, the creation of strategic institution, alliances and associations capable of changing the situation in the global economy, likely World Bank (WB), World Health Organization (WHO), International association Brazil, Russia, India, China, South Africa (BRICS) etc. This approach involves the formation of fundamental innovative solutions at all levels of the management hierarchy. The imperfection of the existing ideological and methodological paradigm, ignoring the mathematical constants of the Universe when designing economic supersystems or economic systems as integral distributed systems with complex dynamics similar to natural systems, the inefficiency of institutional intervention is the main reason for the impossibility of minimizing the structural and functional instability of the state economic system. The consequence of this is systemic violations and disproportions in the economy, risks associated with changes in the structure of the world economy and a colossal difference in the level of economic security of states and the phenomenon of crisis transfer.

Finding the right technique to optimize a complex problem is not an easy task. There are hundreds of methods, especially in the field of metaheuristics suitable for solving NP-hard problems. Most metaheuristic research is characterized by developing a new algorithm for a task, modifying or improving an existing technique. The overall rate of reuse of metaheuristics is small. Many problems in the field of logistics are complex and NP-hard, so metaheuristics can adequately solve them. The purpose of this paper is to promote more frequent reuse of algorithms in the field of logistics. For this, a framework is presented, where tasks are analyzed and categorized in a new way in terms of variables or based on the type of task. A lot of emphasis is placed on whether the nature of a task is discrete or continuous. Metaheuristics are also analyzed from a new approach: the focus of the study is that, based on literature, an algorithm has already effectively solved mostly discrete or continuous problems. An algorithm is not modified and adapted to a problem, but methods that provide a possible good solution for a task type are collected. A kind of reverse optimization is presented, which can help the reuse and industrial application of metaheuristics. The paper also contributes to providing proof of the difficulties in the applicability of metaheuristics. The revealed research difficulties can help improve the quality of the field and, by initiating many additional research questions, it can improve the real application of metaheuristic algorithms to specific problems. The paper helps with decision support in logistics in the selection of applied optimization methods. We tested the effectiveness of the selection method on a specific task, and it was proven that the functional structure can help the decision when choosing the appropriate algorithm.

Since 2019, Togo has resolutely engaged in the decentralization process marked by communalization and elections of municipal councilors. Financial autonomy constitutes an essential lever for the free administration of municipalities, allowing them to ensure decision-making and the implementation of development projects. However, despite a legal and regulatory framework defining taxation specific to local authorities, Togolese municipalities are often perceived as needing more financial resources. This study aims to map the financing mechanisms for decentralization in Togo and analyze their contribution to municipal budgets. By adopting a quantitative approach combining documentary analysis and interviews with 188 experts and practitioners of local finance from various Togolese structures, four main financing mechanisms were identified: local, national, Community, and international. Among these mechanisms, own resources (in particular from the sale of products and services, fiscal and non-fiscal taxes) and state transfers via the Support Fund for Local Authorities emerge as the primary sources of financing for municipalities. However, the study reveals that several instruments of local mechanisms, although institutionally defined, still need to be updated in many municipalities, thus limiting their effectiveness in resource mobilization. These results highlight the importance of optimizing the management of local mechanisms to strengthen municipalities’ financial autonomy and support territories’ sustainable development.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.