Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

The article is devoted to highlighting of the results of scientific and practical research aimed at solving the problem of ensuring the comparability of enterprises' non-financial reporting data. The issues of current stage of non-financial reporting implementation are identified, including the lack of comparability of data disclosed in such reporting between companies, undustries and countries. These caused the difficulties with the monitoring of Sustainable Development Goals attainment. The results presented in the article is a part of the global overall countries’ case study of companies non-financial reporting practice in terms of SDGs’ attainment managed by UNCTAD. The ways and solutions to ensure the comparability of non-financial reporting data are suggested. The objective of the study is to determine the possility to align the company's core indicators with macro-indicators of SDGs attainment in appropriate areas. Case of Ukraine in the field of aggregation statistical data on progress in SDGs attainment and assessment of the private sector contribution to this process. The study was based on data from non-financial reporting of Ukrainian company for 2017-2018. This project was conducted in accordance with the requirements of the Guidance on core indicators for entity reporting on contribution towards implementation of SDGs, developed by ISAR-UNCTAD.

This study is part of the context of the Research Project signed between the Ministry of Agriculture, Livestock and Supply (MAPA) and the Federal Institute of Education, Science and Technology Goiano (IF Goiano) for the development of methodologies with a view to implement and operate an agreement monitoring center. Its objective is to present the tool (software) developed via web to organize the structure of the chain of value of the Ministry of Agriculture's system of agreements, map performance indicators and classify process optimization priorities, based on parameters of efficiency and effectiveness of the reengineering processes. This is applied research in the empirical scenario of the Agreements Sector of MAPA, which uses the case study procedure to achieve its objective. The software development is based on the theoretical framework of Business Process Management (BPM) and Lean Six Sigma, with the application of the GUT Matrix tool and the Eisenhower Matrix for decision making. The primary data were collected through unstructured interviews with nine key informants working in the macro-processes of formalization, execution and monitoring and rendering of accounts of agreements. The results contain the characterization of the MAPA agreement area, highlighting the main activities carried out in the three macroprocesses, the description of the modelling characteristics and functionalities of the developed software and the discussion of benefits arising from the application of information technologies to the Business Process Management (BPM).  It can be inferred that the Lean methodology is plausible as a logical “production line”, since it is adaptable to a structured algorithm, which provides an orderly solution of problems focused on continuous improvement.

In the era of e-commerce and atomization, the expectations of customers have increased multi-fold. The customers want virtual displays of the products, automatic billings, electronic customer relationship management and much more. They want to be informed about the offers and benefits available at the store timely. However, at the same time they are not compromising with the quality and price. The basic consumer behaviour in the time of technology driven businesses is still same. The present paper is about checking out and impact of all these customer expectations on purchase intention in the form of marketing strategies by the consumer goods retailers in Vietnam. The present study is exploratory cum descriptive in nature. The dependent variable in the study is purchase intention and the independent variables are ‘ease and convenience’, ‘price and discounts’, ‘product quality’ and ‘use of Technology’. Retailers have been characterized by the respondents in the light of four independent variables stated above and then a relationship of these variables has been established with customers' intent to purchase. The sample size of this study is 408 respondents who used to purchase from the retailers in Vietnam. Structured questionnaire was distributed to all the respondents for collecting their responses. Total 550 questionnaires for distributed out of which 408 questionnaires for found fit for analysis. Statistical tools such as ‘confirmatory factor analysis’ and ‘structural equation modeling’ have been used to analyze the data. It was found from the results that all the four independent variables have significant impact on the Purchase intention of consumers. This reflects that the consumer goods retailers in Vietnam have to maintain with the Expectations of consumers for better sales performance.

Changes in innovation and technology, globalization processes, increasing competition determine changes in the activities of learning organizations (educational institutions). Effective management helps manage these changes and meet emerging challenges. The concept of learning organizations is closely related to future perspectives, perceptions of an institution that is constantly evolving and changing. Those changes affect not only the institution itself but also its employees who need to change, improve, and meet the challenges that arise with it. In order to overcome such changes, not only the purposeful lifelong learning is important, but also the self-directed learning. In both cases, this can only be achieved with innovative and focused leadership that facilitates a variety of forms of employee learning. The essence of effective management in learning organizations is related to the goals pursued jointly both by the organization itself and its employees because otherwise it will be difficult to improve and change. With this in mind, the aim of the article is to identify effective management solutions that help to improve the self-learning of employees in this case the teachers. To achieve the goal, the tasks are formulated to discuss the concepts of effective management and learning organization, to describe the theoretical aspects of self-learning; to reveal the self-learning strategies of the learning organization which is the school. Thus, the research highlighted the opportunities provided by the effective management of learning organizations, reflected in self-learning, for the development of employees so that their skills and knowledge are constantly updated. Emphasized self-learning strategies - practical work, observation, communication and collaboration, reflection, reading - are preliminary guidelines for creating a suitable learning environment within the organization.

In the study, the technology of work with cases in quasi-professional training of prospective teachers was designed and the results of academic progress were monitored. The designed technology of work on cases was based on the principles of the competent education. The diagnostic methods were chosen in accordance with the goals of the study experiment that allowed monitoring the dynamics of the researched qualities. The expert evaluation was based on the developed scale of 10 in accordance with the cognitive levels: knowledge, understanding, application, analysis, synthesis and evaluation. The experiment has proved that forming and control the competencies with the help of designed technology are more productive that allows making a conclusion about its productivity as well as the effectiveness of created pedagogical conditions. The technology of work with cases in quasi-professional training of prospective teachers includes methods and forms of studying, the description of students’ and teacher’s activity, and has the following components: a target, tasks, the organizational and pedagogical conditions, the informative component, the diagnostics and control, the structure of interaction, the technological component, and the effectiveness. The realization of case technology can be presented at three stages: the preparatory stage, the executive stage, the reflexive stages, which are described by the target, methods and forms, the students’ activity, forming competencies, the teacher’s activity, and control of results. The experimental study of implementing technology of using the case method in the educational process was conducted on the basis of Vinnytsia Mykhailo Kotsiubynsky State Pedagogical University among pre-service teachers (96 participants) during two semesters while studying the course of Pedagogics.

The internal service quality in an organization is a particularly important factor that determines not only the internal users (employee) satisfaction, but also their loyalty to the organization and their performance. The aim of the study is to determine the internal service quality in "Kaunas Žalgiris" football club. Methods: A qualitative methodological approach, semi-structured indepth interviews (non-probabilistic targeting). The study showed that different recipients of internal services receive services of different quality. Coaches, men's football team players, administration and service staff receive the highest quality internal services. The lowest quality internal services are received by those who do not generate income for the club - women's and youth football teams. The club should ensure that all resources are available to all football teams belonging to the club. Although "Kaunas Žalgiris" football club has created an entire pyramid for the education of young footballers, it faces a lack of loyalty from them due to quality problems of internal services provided. It is recommended that "Kaunas Žalgiris" football club solve the problems of internal service quality and develop a strategy aimed at promoting the loyalty and pride of youth teams in belonging to "Kaunas Žalgiris" organization.

Entrance to a university depends on the acquisition of skill sets to enhance transition success. A case study of secondary schools of the scientific branch about their quality of education to discover which students skills are needed for students to succeed in the transition phase between high schools and universities. 220 participants from three different schools: public school, private school, and elite public school were examined. The skills were classified into six categories:  literacy and numeracy skills, critical thinking skills, leadership skills, Interpersonal skills, information technology skills, and school ethic skills with different items according to the type of skill. Univariate-ANOVAs were performed to explore differences in skills among demographics. Also hypothesizes that there is no difference between the different secondary schools in the six skills. The results show that there is a significant difference among the students’ perceptions of four of the six skills. Also revealed that the attitudes of elite public-school teachers were the highest, followed by the private school and, finally, the public school. This study Highlighted skills items of students’ scientific branch that should be emphasized in the secondary curriculum to enhance the transitions to universities.

Food product labels have a crucial role as they provide the main source of information about the products. The purpose of this study is to analyze the difference and the influence of knowledge, perception, attitude, subjective norms, and behavioral control toward the intention of reading the composition labels using the Theory of Planned Behavior. This study used a survey method with a total of 400 respondents selected using multistage random sampling. The statistical analyses used were independent t-test and logistic regression. The findings showed that most respondents did not have the intention to read the composition labels. Knowledge, perception, and the subjective norms of the female respondents regarding the composition labels were better than that of the male respondents and were statistically different at p<0.05. However, attitudes toward behavior, behavioral control, and intention in reading the composition label tended to be similar for both genders. Intention was influenced by perception (p<0.05), behavioral control (p<0.01) and subjective norms (p<0.01). The better the perception, behavioral control, and subjective norms, the greater the intention of reading the composition label. The results revealed that the three components could be used to predict a person’s intention toward an object and also composition labels reading behavior.

Recently, reconfigurable systems based on field programmable logic devices (FPLDs) have been widely used in high-performance computing. The paper discusses issues related to the experimental research of a shared memory subsystem with a limited queue length of specialized reconfigurable multiprocessor systems using the developed mathematical modelling method. The paper presents the results of the method proposed by the authors for modelling multiprocessor systems based on open queuing networks with limited queue lengths. Based on these conditions, as well as the architectural features of the investigated processor-memory subsystem, expressions are calculated to estimate the exchange time and the resulting delays at each exchange stage. During the research, the main attention was paid to the dependence of the increase in the number of processor nodes in the processor-memory subsystem. As a result, the data obtained showed that the processor growth significantly affects the exchange time, creating a significant load on the common bus, as well as increasing delays at the stages when request transfer operation from the processor to the memory is performed. At the same time, the inadequate behaviour of experimental results and inaccuracy of their values when using the basic modelling method are explicitly tracked, which is reflected in the obtained graphs. Computational experiments were carried out to calculate the probabilistic-temporal characteristics of the "processor-memory" subsystem using the developed mathematical modelling methods. Based on the experimental results, it was determined that the delays occurring in subsystem's nodes and the time of exchange between the processor and memory modules depend on the query parameters and the processor-memory subsystem’s architectural characteristics.

Over the last few years, the concept of corporate governance in relation to Russian economic realities has been used relatively recently. The concept of corporate governance in the economic practice of Russia was synonymous with production management in 1990-2000 At the same time, "good corporate governance" is a set of activities of public companies in order to ensure high demand for their shares and debt securities from portfolio investors. Corporate governance is a means of trust development both in individual companies and in the stock market of the country as a whole, which is of great importance for long-term investment attraction.  According to various global ratings of the countries (for example, to the rating of the financial conglomerate Morgan Stanley, the Russian stock market is classified as an emerging market that provides increased investment returns. The article attempts to determine the main priorities of institutional investors for corporate governance in Russia. The authors come to the conclusion that the development of the corporate governance system is one of the key factors increasing the investment attractiveness of Russian companies. Government regulators take measures to create corporate governance standards, one example of which is the recommendation to use the Corporate Governance Code approved by the Board of Directors of the Bank of Russia in 2014. In fact, the article highlights both positive and negative trends in the Russian practice of corporate governance. It provides the results of opinion polls among investors, which reveal their motivation to make investment decisions in the Russian market.