In Kazakhstan, for more than 20 years, the state policy on the formation of a single information space, aimed at reducing budgetary resources for the formation and maintenance of information resources of government agencies, as well as the creation of a unified communication environment. The relevance of the article is due to the following factors: the acceleration of digital modernization processes in Kazakhstan under the influence of global informatization and the consideration of the prospects of improving the efficiency of the Kazakh government through the introduction of information technology is not always recognized by society as an institutional advantage. As special methodological tools, the study used experimental, empirical and heuristic methods to analyze factors and identify problems in budget financing in the field of digitalization and E-Government in Kazakhstan. The main source of data is the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. The main conclusions: there is a need for further economic and political modernization of Kazakh society through the widespread use of information technology, and in our view, the practical approach to the use of public financing to create a real e-government and the prospects for its development in Kazakhstan is interesting.

The practice of ethical management has gained traction due to its role in enhancing stakeholder relations, which can have severe repercussions for organisations. By prioritising ethics, companies not only uphold moral principles but also gain a competitive advantage. This is particularly true in societies that value socially responsible business and give preference to companies that go beyond the requirements of the law. Understanding the significance of ethical management practices is therefore becoming key to creating a responsible and sustainable business environment that benefits both an organisation and its stakeholders, such as employees, consumers and society. The purpose of this article is to present a comprehensive exploration of the impact of selected aspects of ethical management in Slovak companies with foreign participation on the ethicality of their relationships with stakeholders. By examining a range of factors related to ethical management, the article seeks to identify statistically significant differences among companies with different approaches to managing business ethics. Employing this analysis, the article contributes to the understanding of ethical practices in Slovak companies and provides insights for academics and practitioners of business ethics. The data used for this analysis was collected through an online questionnaire survey, resulting in a sample size of 179 monitored subjects, all of whom are Slovak companies with foreign participation. The research design included two groups of factors: “general factors of business ethics” or “ethical management approaches” and “ethicality of company-stakeholder relationships.” The statistical analysis included the Shapiro-Wilk normality test, followed by the non-parametric Kruskal-Wallis H test, and post hoc analysis using the Bonferroni adjustment for previously identified significances. The results of the research presented in the article indicate a predominantly positive ethical stance towards employees, suppliers, customers and other stakeholders among Slovak companies. Statistically significant differences were found in the levels of ethicality in relation to legal form, with limited liability and joint-stock companies showing different perceptions towards supplier ethics. The research also proves that an ethical organisational climate is a major determinant of the ethicality of Slovak companies and suggests that a robust integration of ethics into strategic planning significantly improves their stakeholder relations. It can also be concluded that the scope of a code of ethics is particularly significant for community relations, whereas the frequency with which it is updated has less impact. This research holds significant value because it explores the impact of ethical management practices on stakeholder relations and ethical issues in Slovak companies with foreign participation. By focusing on the specific context of Slovak companies, the research offers unique insights into the relationship between ethical management factors and stakeholder dynamics. This research aims to bridge a gap by shedding light on the intricate dynamics between ethical management and stakeholder relations. The findings provide valuable guidance to organisational leaders, policymakers and stakeholders in fostering ethical behaviour and mitigating ethical risks within companies.

The main objective of this study was comparative advantages analysis at social price of Num-mango in the export channels. The examination of the domestic resource cost per shadow exchange rate (DRC/SER) ratio provides insights into the comparative advantage of the trading system in the Num-mango industry. A comprehensive study was conducted, with a total of 317 observations, with a specific emphasis on the significant individuals in Vinh Long, Vietnam. The comparative advantage of the Num-mango commerce system was inferred from a DRC/SER ratio below one, which may be attributed to the existence of two distinct export channels. The DRC/SER in export channel 1 exhibited values of 0.55, 0.67, and 0.53 over the three seasons. In season 1, export channel 2 had a score of 0.42, which then was 0.79 in season 2. The value of export channel 2 had a consistent upward trend during season 3, reaching its highest point of 0.3. It is recommended that regulators and governments provide export-focused incentives that prioritize the maximum comparative advantage. This study examines the concept of comparative advantage within export supply chains, specifically in relation to a diverse selection of tropical fruits and vegetables. Furthermore, it provides empirical evidence that supports the applicability and reliability of the Ricardian model.

This study seeks to explore the information value of free cash flow (FCF) on corporate sustainability and investigate the moderating effects of board gender diversity and firm size on the association between FCF and corporate sustainability of Thai listed companies. The dataset consists of companies listed on the Stock Exchange of Thailand (SET) in 2022. Multivariate regression analysis is executed in this study. Subsequently, PROCESS macro served to evaluate the proposed hypotheses. This study found that FCF has a significant positive relationship with corporate sustainability. As well, board gender diversity and firm size both moderate the relationship between FCF and corporate sustainability, such that the positive effect of FCF on corporate sustainability is stronger when the proportion of female boards diminishes, while firm size is smaller. However, when firms have a larger proportion of females on the boards of directors for all levels of firm size, free cash flow indicates that there is no statistically significant effect on corporate sustainability. This study contributes to FCF and sustainability literature by understanding the extent of corporate sustainability.

A metaverse is an environment where humans interact socially and economically as avatars in cyberspace, which acts as a metaphor for the real world but without its physical or economic limitations. Many people use this new technology to connect with others, exchange content or discover new hobbies. Unlike other virtual worlds, the metaverse offers an online world that can be shaped. For the ports of the Spanish port system, it is intended to determine the new virtual port ecosystem that could be developed in the short term through an affinity diagram, which is a diagram that is used for the organization of ideas provided by a group on a complex problem that is held in a specific area, in this case reaching meta ports in the port system. The main conclusion is that to advance on this concept the new operating models and customers and services, are the blocks where the greatest efforts will have to be made.

Cities are no longer viewed as creatures with a linear-climax-established cycle but as ecosystems with dynamic and complicated processes, with people as the primary component. Thus, we must understand urban ecology’s structure and function to create urban planning and appreciate the mechanisms, dynamics, and evolution that connect human and ecological processes. The ecological city (ecocity) is one of the city conceptions that has evolved with the perspective of urban ecology history. The concept of ecocity development within urban ecology systems pertains to recognizing cities as complex ecosystems primarily influenced by human activities. In this context, individuals actively engage in dynamic problem-solving approaches to address environmental challenges to ensure a sustainable and satisfactory quality of life for future generations. Therefore, it is necessary to study how ecocity has developed since it was initiated today and how it relates to the urban ecology perspective. This study aims to investigate the progression of scholarly publications on ecocity research from 1980 to 2023. Additionally, it intends to ascertain the trajectory of ecological city research trends, establish connections between scientific concepts, and construct an ecological city science network using keyword co-occurrence analysis from the urban ecology perspective. The present study used a descriptive bibliometric analysis and literature review methodology. The data was obtained by utilizing the Lens.org database, was conducted using the VOS (Visualization of Similarities) viewer software for data analysis. The urban ecology research area ecology of cities can be studied further from density visualization of ecosystem services and life cycle assessment. Finally, the challenges and future agenda of ecocity research include addressing humans by modeling functions or processes that connect humans with ecosystems (ecology of cities), urban design, ecological imperatives, integration research, and improving the contribution to environmental goals, spatial distribution, agriculture, natural resources, policy, economic development, and public health.

Background: The background and objectives of the research revolve around bureaucracy as a classic form of the modern division of labor, with Max Weber acknowledging its inevitability. However, the objective implications of the bureaucracy’s iron cage are evident in governance and management experiences. The mayors of Tehran’s districts exemplify how Iranian culture interacts with bureaucracy. This research seeks to establish principles and governance for district governors using an alternative bureaucracy, parallel to conventional bureaucracy. Methods: The methods employed include twenty strategically selected interviews, considering age, municipal area, and work experience for maximum variance. Grounded theory methodology, specifically the approach by Anselm Strauss and Barney Glaser, guides the research, employing open coding, axial coding, and selective coding. MaxQDA 2020 software enhances the qualitative data analysis, facilitating organization, coding, and collaboration within the research team. Results: Findings indicate “inevitable violations” as a common starting point for interviewees, leading to three axes: “preconditions,” “objectives,” and “strategies and mechanisms” of alternative bureaucracy. In conclusion, breaking through bureaucracy becomes necessary for governors to act. Alternative bureaucracy, rooted in experience yet considering the bureaucratic field, requires transcendent goals. Hybridity and ethical principles are crucial when transitioning from conventional bureaucracy to the alternative in urban governance.

This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.