Journal articles on the topic 'Airlines – Zimbabwe – Economic aspects'

AbstractThis paper analyzes the role of religious faith in the work of two Christian NGOs involved in economic development in Zimbabwe, World Vision and Christian Care. While economic development is rarely analyzed in terms of religious ideas, this essay explores the religious aspects of development for employees of Christian NGOs and recipients of their development assistance. Uniting development and evangelism, employees of Christian NGOs articulate faith through concepts of 'holism', 'lifestyle evangelism', and prayer. These ideas and practices permeate institutional directives, the experiences of NGO workers, and the communities they serve. The essay compares what faith means to communities being 'developed' at project sites in rural Zimbabwe with faith as it is exercised alongside administrative power in NGO offices. It demonstrates how faith structures the initiatives and interpretation of economic development, and traces what is religious about development for NGO employees and for the rural communities they assist.

Based on the results of the world practice in the field of cooperation of civil aviation enterprises, the most promising methods of potentially ensuring the efficiency of operation are the merger or amalgamation of airlines in the form of an aviation alliance or aviation pool. The analysis of research on the application of aspects of business planning in the creation of an aviation pool or aviation alliance showed that, despite the need and demand of practice, this aspect in the theoretical, methodological and scientific direction is not given enough attention. An analysis of the literature showed that aspects of the use of the business plan as an element in determining the effectiveness of mergers of civil aviation enterprises in the context of European integration were not carried out. Referring to the above aspects, the ways of perspective development of Ukrainian airlines in the process of overcoming the conditions of competition and financial crisis by joining aviation alliances and creating pools are clarified. It was found that the main tool for determining the effectiveness of the reorganization of the airline and its financial recovery through cooperation is a business plan as a program of long-term development and assessment of economic feasibility. To achieve the goal of the study, the following tasks were performed: summarized and analyzed current areas of reorganization and financial recovery of Ukrainian airlines - the creation of aviation alliances and pools and opportunities for their development in modern conditions of the air transport market of Ukraine; the methodical approach to improvement of process of substantiation of reorganization and its economic results which is seen in development of the business plan of an estimation of commercial prospects is proved; developed recommendations for taking into account and reflecting in the business plan the features of the processes of creating an aviation alliance or pool. The prospect of further research, given the above, is to develop recommendations for management (management) of the process of reorganization of the airline in the implementation of the business plan to create an aviation alliance or pool.

The Covid-19 pandemic has continued to cause socio-economic damages which will take a long time to recover from while there is no vaccine in sight. The impacts are affecting the social well-being of global citizens which triggers the need to investigate the psychosocial effects. In order to achieve and to provide the missing African context, the study was done in Zimbabwe. Due to lockdown restrictions, samples were obtained using online survey and social media platforms. Analysis was done to determine the effects, so far, of the virus on the general economy, psychological and social aspects as well as religious values of the citizens qualitatively and quantitatively. The findings indicated that economic loses were recorded at household, corporate and national levels. Indicators included increases in prices and exchange rate which eroded the buying power of local currency and increased the cost of basic commodities. Economic pressures, Covid-19 trends and restrictions imposed caused psychological damages which included fear, feeling of uncertainty and loss of hope. The study recommended increased awareness and psychological support to help the citizens to overcome mental displeasures. The study has potential to assist policy makers, health practitioners and development partners in developing strategies to eliminate Covid-19 related psychosocial pressures in Zimbabwe and globally.

The main aspects of the market of aviation services of Ukraine considered in the article. An assessment of the characteristics of the service. The factors influencing the components of the cost of services substantiated. The interdependence of value and value of services taking into account risks revealed. The purpose of the study is to assess the characteristics of air services and identify the interdependence of value and value of air services, taking into account the risks that will ensure future growth in traffic, which will positively affect the quality of service, financial stability of enterprises, and at the same time. The study of literature sources and approaches to solving the problem showed that given the significant changes in the market of transport airlines, determining the components of the cost of the service requires further study and research. The research in the article carried out in the following logical sequence: the interdependence of the value and cost of air services revealed, taking into account the risks of civil aviation enterprisesю. The substantiation of the economic model of the cost of the service provided by the enterprises of the aviation industry carried out, taking into account the specifics of the activity and the influence of factors. The methodological tools of the study were: the method of questionnaires, the method of expert assessments, systematic analysis and statistical analysis to identify trends and patterns, the study period selected years from 2017 to 2019. The object of study selected aviation services of Ukraine, as the effectiveness of aviation services a decisive factor in ensuring the competitiveness of airlines. The article evaluates the characteristics of services of civil aviation enterprises by harmonizing the value and cost of the service taking into account the risks, which revealed the presence of the following interdependent values and the cost of the service, in particular, components of the cost of service provided by civil aviation enterprises. Cargo characteristics cost of loading and unloading works, fixed costs, variable costs, insurance, tax-on-cargo and profit. The results of the study can be useful for the management structures of airlines involved in the restoration and development of national aviation.

Purpose In tourism literature, policy is synonymous with the involvement of the government in terms of planning, developing and organising the destination. In the case of the airline industry, policy is verified by a supranational body, the European Union, which sets outs guidelines for all member states. This paper aims to examine how the tourism policy and planning in Cyprus is formulated in an attempt to understand the strategic response of the airlines in the way they fulfil the aims of the tourism strategy. Design/methodology/approach The primary data are based on the results of 25 semi-structured, in-depth interviews with powerful and elite tourism and airline decision makers in Cyprus. Findings The results of the research suggest that the tourism policy should take into more consideration and develop strategic synergies and have tighter links with airlines companies in terms of planning and policy formation. This will enable the destination and the government to provide more realistic targets in tourism policies especially in islands. The airline network can both increase the number of arrival and diversify the demand all year round and offer more economic opportunities. Originality/value The study addresses two important aspects in terms of tourism development. The first is the policy initiative and the second is the role of the airlines’ for the purpose of tourism. Interrelation between tourism policies and airline developments are rather neglected in the tourism literature. Thus, this study highlights the point that in destination planning especially on islands, the airline decision-makers should participate in the policy making process and set more realistic targets. Additionally, airlines play an important role for destinations reaching numerical targets.

The studies of the relations between China and Zimbabwe, as with other studies of Chinese relations with African states, have focused largely on the socio-economic and political aspects thereof. There has not been a discussion on the socio-legal perspectives of the relationship. The point of departure is that any relations between China and Zimbabwe must be legally sustainable. The socio-economic consequences of the relations are identified and analysed from a legal perspective, which leads to the conclusion that the ‘look East’ policy adopted by the Zimbabwean government as a way to counter sanctions imposed by the West is an intermestic policy. Based on national and international laws or standards of conduct expected of states, the Zimbabwean government’s failure to protect industries, the environment, labour rights and the trade in armaments at critical moments indicates an abdication of its duties.

Purpose: This article aims to apply to the case of Avianca Airlines the Analytical Model for the Assessment of Airline Expansion Strategies developed by Moreira (2014) in order to explain the rationale of the expansion strategy followed by this airline and indicate other possible expansion strategies. Design/methodology/approach: This article is a case study in the sense that it aims to arrive to broad generalizations based on the collected evidences, focusing on one of the most traditional airlines in the world. This article is a positivist case study, based in the positivist understanding; because it is supported by objective facts of the situation which are informed by the researcher’s interpretive understanding according to it is recommended for this type of study.Findings: The application of the Analytical Model for the Assessment of Airline Expansion Strategies above referred was successful, considering that the model was able to explain a wide range of complex aspects of the Avianca’s development. Thus, being one of the oldest airlines in continued operation in the world, the expansion process of this airline is connected to many political, sociological and economic facets - ie., its general environment - of its mother country, Colombia. The analytical model offered the opportunity to explore these issues in a detailed manner, adding a broader comprehension of this airline that goes beyond its operating and economic analysis.Originality/value: They reside on the fact that this is the first time that this analytical model is applied to study extensively an actual situation. Besides, airlines in Latin America have not been widely covered by the academia and this is an opportunity to begin to fill this gap. Furthermore, the referred analytical model is applicable to organizations or firms that operate in other industries if the proper adjustments are made.Implications: The implications for the academic research are to understand that the reasons for the success or failure of an airline in an expansion process may be explained by the suitability between the expansion strategy followed by this airline, its business model, its operating environment and its general environment. Moreover, this article demonstrates that the analysis of the suitability of the expansion strategy followed by a specific airline may be made in the light of a solidly founded analytical framework.

The quest for relevance of social work in Third world countries in the context of mounting socio-economic challenges has necessitated the need to consider transforming social work from social control to social change. Prominent social work academics and practitioners have argued in support of the need for such transformation. This article analyses this transition in the context of the new global definition of social work and how its various aspects can be applied in transforming social work education and practice in Zimbabwe. Key conclusions are that, social work curriculum be re-oriented toward the developmental social work thrust, advocacy and indigenous knowledge be integrated into social work practice.

The article analyses the current practice of economic regulation of airport activities of the member states of the Eurasian Economic Union (EAEU). The author concludes, that the demand management tools available to the air transport market entities of the EAEU member states are limited. In order to eliminate this limitation, the paper proposes the idea of an integrated information management platform for marketing management in public-private partnership with a shift in focus towards the demand for transport services. The study formulates the main tasks, that such a platform should solve, as follows: 1) managing the flight schedule of airlines and the work of railway and bus operators at the airports of the EAEU member states; 2) the management of a database on the demand for air transport services from tourist operators, as well as enterprises involved in the organization and holding of exhibitions, conferences, cultural events; 3) the management of an integrated system for offering air transport services for cargo and mail delivery. The paper gives recommendations for the formation of a single transport space of the EAEU member states through a digital decision-making system for assessing the economic potential of airports. In the course of the study, the author clarifies the concepts of "natural monopoly" and "competitive market".

Purpose The purpose of this paper is to draw lessons from the important contributions of appreciative inquiry leadership in shaping the future people aspects to police leadership. A practice model of the Zimbabwe Republic Police Women Network (ZRP WN) illuminates how the future of policing in a context of mutually reinforcing confluence of increasing rate of crime, state decay, and economic decline is contingent upon shifting from the current preoccupation of “what works” to “what is important.” Design/methodology/approach Guided by the organising principles of the 4-D cycle involving discovery, dream, design and destiny/delivery, the appreciative inquiry leadership model illuminates a sustainable future-oriented policing. Findings The case study of ZRP WN reveals the resilience and adaptability of female police officers to policing challenges as they constantly designed people-oriented policing operations and activities. Practical implications Of importance is the exponential influence of communis and phronesis in rethinking and redesigning police roles in decades to come. Originality/value The ZRP WN, through its shared vision of values, gives us a leaf on how to respond to the ever-changing values of justice and police leadership altering contexts.

Abstract This article explores the relationship between economic and social aspects of differential inclusion in South Africa as well as migrants’ notions and practices of home and belonging. It is based on narratives provided by Zimbabweans in Johannesburg, and considers what this relationship might imply for how we understand circular migration. It finds that, differential inclusion – emanating from migrants’ experiences of deportability, insecure residence, marginal economic practices, uncertain futurity and temporal disruptions, that punctuated their post-arrival everyday life – shapes migrants’ perceptions of home as a concrete site left behind to which migrants strive to return. Conversely, negative evaluations of livelihood opportunities in Zimbabwe fuel an orientation towards an imminent yet continually deferred eventual return.

This article explores the interplay between individual decisions and wider collective pressures over return migration among Zimbabweans in the UK. What was perceived as a transitional moment in Zimbabwe opened up the possibility of return after exile, and has been characterized not only by hope but also uncertainty, fear and ambivalence about return. As such, it is a particularly interesting time to study return considerations, which are not simply personal, but are influenced by moral obligations and collective pressures, both within the diaspora and transnationally. The article analyses the intersection between the personal and communal domains in matters of return in relation to three aspects of the anticipated transition; economic change and uncertainty in Zimbabwe, the politics of asylum, and identity politics. I argue that emotions and decisions about settlement and return are complicated by collective influences on personal considerations and that questions of return are partly questions of identity.

Feeding a growing global population using conventional agricultural practices is leading toadverse environmental impacts. There is a call for alternative forms of agriculture that address social,economic, and environmental aspects of sustainability. Permaculture is a holistic design frameworkthat incorporates sustainable agricultural practices, potentially improving livelihoods. This studylooked at the challenges and benefits of permaculture in improving rural livelihoods in Zimbabweand South Africa. We used semi-structured interviews to collect data. Permaculture contributed over40% to total income for participants in both countries. However, permaculture was not the dominantsource of income and periodically straddled multiple livelihood strategies. The main benefits ofpermaculture were identified as improved human health, increased resilience to environmentalchanges, and reduction of input costs. The key challenges included high labour input, infestationof pests and diseases, and lack of knowledge on permaculture practices. Although permaculturepresents significant challenges, its integration with other forms of sustainable agricultural practicescan contribute to improved rural livelihoods.

This article discusses various aspects and need for gas turbine disc resurrection. Depending on the record keeping system used by the government, airlines, OEMs, and users, gas turbine discs are retired before they reach a critical state that might lead to their failure. Experts have reviewed current approaches to gas turbine life management. They point out that the high reliability and safety of modern gas turbines is largely due to a combination of improved materials, conservative design and maintenance philosophies, and improved life prediction capabilities. However, there are significant safety and economic concerns involved in the use of life predictions applied to extend disc life. Another resurrection path is the question of appropriating used discs to manage safe continued operation from unexpected field damage until new discs become available. Disc resurrection may be an attractive prospect, but lots of questions need to be answered before gas turbine users adopt the practice.

As a region, Asia comprises communist China, democratic India and many small quasi-democratic and authoritarian states. Both China and India play a significant role in maintaining multilateral world order. Asia’s regional power remains with its enormous potential of resources for domestic markets and per capita purchasing power parity. Hence, the economic and the business aspects of the Asian region require comprehensive study. Sustainable operational excellence is a notion carried by an organisation’s sustainable economic development and other values. This study incorporates the multiple case study method. Twelve case organisations such as Tata Motors, Samsung, Nissan, Indigo, Mitsubishi, Huawei, Wilmar, Canon, NTPC, Hitachi, Singapore Airlines, and L&T were chosen to study their sustainability values, and operational and strategic strands. TISM (total interpretive structural modelling) method is used for model building; four variables such as operating activities, investing activities, financing activities, and SVE (Social value expenditures) are taken for empirical analysis. Based on the available secondary data, the study incorporated panel data regression analysis. The result shows that SVE positively and significantly explains operational activities that proxy with sustainable business practices. The study concludes with a Paux strategy framework for discussion and managerial implications.

There is a tendency in which so called ‘developed’ ethnic groups, given their economic, political and social advantage placing them at the ‘center’, are the chanters of development even for the groups considered to be at the periphery. Ironically, in heritage terms, so called marginalized groups have had much of their heritage less contaminated by forces of modernity as has been the case with much of the BaTonga culture. This article explores the BaTonga culture and heritage as the Zimbabwean aquaculture from which its consumption, preservation and use can benefit other ethical groups in the country. Using results from studies by Saidi (2016a) as well as complementary studies by Mashingaidze (2013) and Ndlovu (2013), this article establishes the richness of BaTonga culture which subsequently feeds the rich Zimbabwe multicultural heritage. The article argues that heritage utilization reflects the active participation of its owners pointing to the character of the culture making heritage management a priority for any African country seeking its true identity. Further, the article argues that a rich heritage is a shared commodity regardless of ethnic-specific dichotomies in oriented communities like Zimbabwe. Given this basis, the article shows that public spaces, media and the education curriculum are expected to uphold and incorporate all aspects of heritage such as BaTonga cultural realities in order to foster tolerance, acceptance as well as visibility and ultimately cultural and economic development of all ethnic groups in nation building.

This study seeks to look at the meaning and significance of Glossolalia 1 in the Apostolic Faith Mission in Zimbabwe. 2 This paper has also been influenced by debates surrounding speaking in tongues in most of the Pentecostal churches in general and the Apostolic Faith Mission in Zimbabwe in particular. It was the Apostolic Faith Mission (AFM) that brought Pentecostalism to Zimbabwe. 3 The paper situates the phenomenon of glossolalia in the Zimbabwean socio-economic, spiritual, and cultural understanding. The Pentecostal teachings on the meaning and significance of speaking in tongues have caused a stir in psychological, linguistics, sociological, anthropological, ethnographical, philological, cultural, and philosophical debates. Yet those in the Apostolic Faith Mission in Zimbabwe argue that their concept of glossolalia is biblically rooted. Surprisingly non-glossolalist Christians also use the Bible to dismiss the pneumatic claims by Pentecostals. The emphasis on speaking in tongues in the AFM has rendered Zimbabwean ‘mainline’ churches like Anglicans, Catholics and Methodists as meaningless. This is the same with African Indigenous Churches which have also been painted with ‘fault-lines’, giving an upper hand to AFM in adding up to its ballooning number of followers. This is as a result of their restorationist perspective influenced by the history of the Pentecostal Churches that views all non-Pentecostal churches as having fallen from God's intentions through compromise and sin. The AFM just like other Pentecostal churches in Zimbabwe exhibit an aggressive assault and intolerance toward certain aspects of the African culture, which they label as tradition, 4 for example, traditional customs, like paying homage to ancestral spirits (Kurova Guva or bringing back the spirit of the dead ceremony), and marriage customs (polygamy, kusungira or sanctification of the first born ritual). The movement has managed to rid itself of the dominance of the male adults and the floodgates were opened to young men and women, who are the victims of traditional patriarchy. Besides glossolalia being one of the pillars of AFM doctrines, the following also bear some importance: personal testimonies, tithing, church weddings, signs/miracles, evangelism and prosperity theology.

Recently, there has been a rise in interest on measuring the efficiency and performances of international airports around the world by researchers. As there are more airlines in the industry competing with one another, airports as well started to compete with each other in order to become hub airports which provoke them to increase their efficiency. The principal objective of this research is to investigate and measure the efficiency of airports from the view of panel data analysis. We have applies a two-stage analysis methodology to determine the factors that could possibly sway the technical efficiency level by using ten different airports from year 2007 to 2016 in the Oceania continent countries. Model 2 shows that GDP per capita and Airport Hub significantly interact with Workload Unit (HUBXWLU) and towards the technical efficiency. In a nutshell, airport efficiency is important to many aspects of the society especially businesses that depends on better connectivity, airport operators that depends on passenger volume and governments that depends on economic development all of which are tools to building a more prosperous nation.

<p>Tertiary student roles are a critical aspect of student life during their academic career as they significantly contribute to the success of the whole learning process and the accomplishment of the entire course. This study contributes to debates on the influence of student multiple roles on academic engagement given the limited research on this phenomenon in Africa and Zimbabwe in particular. By investigating the factors influencing the nature of students’ roles, the findings may influence researchers to investigate other aspects of students’ life situations. The study sought to explore from the students’ perspectives, how they juggle their roles and from lecturers how these students perform. A qualitative approach that employed convenient sampling used twenty-one students and six lecturers from the three tertiary institutions in the city. Open-ended questionnaires and in-depth face-to-face interviews were used to generate data from the participants. Thematic analysis was used to process data, whereby common ideas and patterns that came up repeatedly were coded leading to key issues. Factors such as family background, family life cycle stage and economic status were found to be influencing the nature of students’ roles. Students indicated that they occupy many social roles which they could not ignore. They also reported negative effects of these roles on academic engagement. Lecturers also indicated that most students were not performing to their best. The study, therefore, recommends serious consideration of the various interplay underpinning factors that may impact negatively on student role behaviour. The incorporation of time-management and ingenuity into the university curriculum may benefit all students.</p>

This study looks at the uses and abuses of the National Youth Service (NYS) as a vehicle to attain national economic and social development for the youth in Zimbabwe. started in 2001, the NYS has in its short life span attracted both admirers and enemies both locally and externally. Whilst proponents of the NYS argue that it is the best way to integrate the youth fully in all aspects of the economy, in line with the dictates of the African Youth Charter, enemies have argued that the NYS has been nothing but an attempt to sacrifice developmental aspirations on the altar of political expediency. This study looks at the politics surrounding the implementation of the African Youth Charter, particularly article 15, which states that member states should institute NYS programmes to engender community participation and skills development for entry into the labour market. This paper asserts that the NYS in Zimbabwe was implemented before the adoption of the African Youth Charter in 2006 and that this has raised concern among the youth that no attempts have been made to harmonise the two. As a result, instances of the NYS being abused for partisan ends have been rife, leading to calls to rebrand the NYS in line with the provisions of the youth charter. Therefore, besides the issue of perception, this paper argues that lack of resources and discord within the unity government led to the failure by the government to fully implement the African Youth Charter in the Zimbabwean context.

Zimbabwe is the best contemporary example of how politics can affect economic development. Equally as significant, and yet under studied, is the effect of politics on Information and Communication Technologies for development (ICT4D). In this case study of government of Zimbabwe’s five year battle to prevent Econet Wireless from operating a mobile phone network, the authors present the fear for the conviviality of ICTs as a reason why dictatorial states often restrict free use of ICTs and how this can inhibit its role in fostering development. Using a combination of aspects of Thomas Hobbes’ political theory and Sen’s capability approach the authors show how passions like fear for the power of ICTs in private hands and the appetite for proceeds from the telecoms sector fuelled a five year legal battle that was eventually won by Econet. A framework for assessing the motives behind restrictive political action and the concomitant erosion of political freedoms which inhibits free ICT use and investment in the sector is also presented.

Abstract Tuli Karoo transboundary aquifer (TBA) is shared between Botswana, South Africa and Zimbabwe in the Southern African Development Community (SADC) region. The TBA provides groundwater resources for various economic activities. Irrespective of the value offered by this TBA, there is very little research that has been conducted to improve understanding of the physical system and potential cross-border impacts that can result from exploitation of the aquifer. In the wake of this limited research, this paper uses theoretical background and conceptual understanding to highlight some of the activities that have the potential to cause conflicts within the TBA. This article presents and discusses the current hydrogeological conceptual understanding of the Tuli Karoo TBA system, social and economic activities and their potential impacts on the TBA. Based on the discussions of various scenarios, it can be argued that the potential for groundwater cross-border flow and impacts exist within the TBA. With the ever-increasing and competing demands for fresh water and unpredictable rainfall patterns in the region, the possibility of future conflicts cannot be ruled out. It is hoped that this study can assist in raising awareness about the need to address aspects of sustainable exploitation and management of the TBA.

The article discusses the actual problem of professional hearing loss in members of the flight professions of civil aviation in Russia. The indices of this disease amounted of one-third of the prevalence rate values concerning occupational diseases of the hearing organ among all workers of “noise” professions, are registered with the highest frequency in pilots and aircraft commanders and have no tendency to decrease. As the only occupational disease among the persons of the flight professions of the main airlines of the Russian Federation, the persistent sensorineural hearing loss has not only medical but also socio-economic aspects. It is registered in working-age persons lost their professional aptitude. The main revealed causes of the gain of indices of the hearing loss in professional pilots are: the insufficient qualification of medical workers on the issues of early diagnosis of the negative impact of noise on the hearing organ; the lack of regulated criteria for the diagnosis and examination of the relationship between the hearing loss and the occupation; insufficiently clear algorithms of departmental logistics in the examination of occupational diseases of the hearing organ. The ways of optimization of the problem are shown as follows: the development and implementation of the method of speech perception in the conditions of competing the in-cab noise of the aircraft; objective criteria for decision-making on admission/non-admission to the flight work; adequate assessment of the indices of the in-cab noise and sound pressure arising in the aircraft headset during speech radio exchange; mandatory compliance with the requirements of accounting for the data of the Protocol of acoustic load for the entire period of the flight activity, with the indication of noise-protective characteristics of the used airguns in the implementation of the examination of the communication of the disease of the hearing with the profession.

This article aims to establish a paradigm shift in the way Shona traditional culture perceives death and funeral proceedings and in the manner that literary creations that were published before Zimbabwe attained political independence in 1980, perceive the same aspects. The article will also establish that there has been a paradigm shift in the manner that literary creations which were published before independence and those that were published after independence treat death and funeral proceedings. Thus, the article will establish that Shona culture perceives death and funeral proceedings as painful but not as monstrous and fearsome. Although that is the case in Shona culture, those Zimbabweans of Shona expression who created literature before independence view death and funeral proceedings as both painful and monstrous. However, some literary creations, which were published after independence, treat death and funeral proceedings as neither painful nor fearsome. In fact, there is a tendency by writers of Shona expression who published literary works after independence, to treat death and funeral proceedings as if they are natural and normal occurrences. They at times depict them as if they are lucrative life experiences and proceedings. The article has been written on the understanding that the paradigm shift in the manner death and funeral proceedings are treated in literary creations is indicative of some metamorphosis that Shona culture is undergoing as politico-economic and socio-cultural conditions and circumstances change in relation to the changing eras of Zimbabwe’s history.

The onset of the novel coronavirus SARS-CoV2 has changed many aspects of people’s economic and social activities. For many airlines, social distancing has reduced airplane capacity by one third as a result of keeping the middle seats empty. Additionally, social distancing between passengers traversing the aisle slows the boarding process. Recent literature has suggested that the reverse pyramid boarding method provides favorable values for boarding time and passenger health metrics when compared to other boarding methods with social distancing. Assuming reverse pyramid boarding with the middle seats unoccupied, we determined the number of passengers to include in each of three boarding groups. We assumed that passengers use a jet-bridge that connects the airport terminal to the airplane’s front door. We used agent-based modeling and a stochastic simulation to evaluate solutions. A full grid search found an initial good solution, and then local search optimization determined the best solution based upon the airline’s relative preference for minimizing average boarding time and minimizing risks to previously seated passengers from later-boarding, potentially contagious passengers breathing near them. The resulting solution contained the number of passengers to place into each of the three boarding groups. If an airline is most concerned about the health risk to seated passengers from later boarding passengers walking near them, the best three-group reverse pyramid method adapted for social distancing will first board passengers with window seats in the rear half of the airplane, then will board passengers with window seats in the front half of the airplane and those with aisle seats in the rear half of the airplane, and finally will board the passengers with aisle seats in the front half of the airplane. The resulting solution takes about 2% longer to board than the three-group solution that minimizes boarding time while providing a 25% decrease in health risk to aisle seat passengers from later boarding passengers.

Introduction. The paper is devoted to the problems of Ukrainian aviation enterprises. The paper analyzes the state of the world air transportation market, determines the place of Ukraine on it. The trends in the aviation services market for the first quarter of 2017-2020 are revealed. The urgency and necessity of modernization of Ukrainian enterprises is due to a number of factors: significant structural and technological backwardness, a high degree of depreciation of fixed assets and a significant level of capital and material consumption of equipment; low standard of living and purchasing power of the population; unsatisfactory state of innovation system and market infrastructure. The purpose of the paper is to increase the relative efficiency of the airline by bringing the active part of fixed assets in line with the new conditions and requirements. Results. The fall of the passenger transportation market is determined. The increase in the cost of air cargo was tracked. When studying the current state and trends in the development of the industry, the post-COVID-19 factors were identified, which led to a change in the cost of freight transportation. Conclusion. Taking into account the indicated tendencies and operating conditions in the world market and the Ukrainian air transportation market, an algorithm for modernization is proposed, within the framework of which the tactical goals of the aviation enterprise are indicated, the result of the implementation of which should be an increase in the profitability of freight traffic. The results of the work of theoretical and practical aspects of modernization of air cargo in Ukraine gave grounds to draw the following conclusions: modernization of Ukrainian airlines should be carried out at the micro level in order to increase the profitability of operating activities; the level of profitability of the airline can be influenced by both internal and external factors; the change in the coefficient depends on the general economic situation of the country or the world, the level of inflation, the devaluation of the national currency, organizational and technical problems in production, the volume of services sold, etc.

Girl-child marriages in the developing countries of the world have caused a lot of suffering on the girl-children. According to Giddens (2009) issues of poverty, cultural practices, and political instability and gender inequalities have been noted as some of the major causes of girl-child marriages in developing countries. The situation has caused great concern to the communities of the global village because of the serious damages on the victims. Gage (2011) states that the status quo was exacerbated by the historical gender inequalities that continue to exist within families systems and place the girl-child an inferior citizen in her country. The girl-child remained vulnerable and segregated particularly, in educational advancement which is the key to self-empowerment, knowledge and skills development because of the high rate of girl-child marriage in the area. It appears there is little significant research on the matter in the developing countries. In order to establish some strategies to promote the girl-child’s life-skills a study was conducted in Samanga ‘A’ in Honde Valley in Manicaland Province- Zimbabwe. From a population of 1500 a sample size of 100 participants was selected using the cluster, systematic and purposive techniques because of their appropriateness to the two paradigms (Punch, 2009). Cluster technique was employed because the participants lived in different kraal-heads. The systematic technique was engaged because the participants were selected from every tenth household in each of the five kraal-heads. The purposive technique was used to select the influential participants such as local community leaders and the victims of early girl-child marriage. Marshall and Roseman (2006) support that purposive technique in qualitative study because the participants are powerful sources of information that is needed. Both qualitative and the quantitative paradigms were used in the study because some aspects of the study required simple response, while some of the questions demanded the participants’ in-depth knowledge on the problem (Newman, 2010). A case study methodology was adopted because of its ability to focus on a specific issue in a concerned area (Croll, 2010). Data were collected through the use of direct observation, questionnaire with both open and closed ended questions and interviews. The data were descriptively analysed. The research revealed that the prevalence of early girl-child marriage was perpetuated by the society’s cultural deprivation ideology which has since seen the girl-child discriminated in her efforts for self - empowerment through education. The study recommended that there is need for the government to enforce and implement gender-sensitive policies which aim at protecting the girl-child in-order to enhance economic, social, cultural and political transformation for sustainable development in the community.

We would like to present to you a thematic issue of “Zeszyty Teoretyczne Rachun-kowości” no. 109 (165) – (ZTR, “The Theoretical Journal of Accounting”), in English entitled Accounting as a source of financial and non-financial information. It is the second volume of our journal to be guest-edited by a foreign editor – Dr. Fredrik Karlsson (Linnaeus University, Sweden). The purpose of this issue of ZTR is to indicate the directions in the evolution of accounting theory and practice, in particular, with regard to corporate reporting, which constitutes the basis for assessing the effectiveness of an enterprise’s opera-tions. The articles submitted for publication raise important issues regarding the re-porting of financial and non-financial information that is requisite for the develop-ment of trust-based relationships with the stakeholders of companies operating on the market. Due to the lack of unified applicable non-financial reporting standards in corporate reporting, the provision of reliable and useful information on the environ-mental and social aspects of functioning presents a huge challenge. It is connected with adjusting the accounting systems that entities use in order to obtain a reliable picture of the impact of their economic activity on the environment. We believe that the articles presented in this volume will contribute to a better un-derstanding of the challenges accounting faces in the new, dynamically changing reality. We tried to involve scientists from various countries in the discussion on the directions in the evolution of accounting theory and practice. By accepting for publi-cation ten articles that have received positive reviews, we believe that we have succeeded in our attempt. The Authors of the works come from research centers in seven European and South American countries, such as Chile, Croatia, Italy, Lithuania, Poland, the UK, and Ukraine. The articles present the results of research on the disclosure of the financial and non-financial information in corporate reporting, which constitutes the basis for as-sessing companies’ economic, environmental, and social performance. The Authors additionally discuss the applicable accounting rules, which are requisite to obtain financial information of adequate quality for economic decision making. Various research methods have been used in the articles, such as statistical analysis, content analysis, comparative analysis, a review of the literature and legal acts, methods of deduction and synthesis, questionnaire surveys, and interviews. We can distinguish three main topic areas chosen by the Authors. The first group of papers concerns communication with users of the companies’ reports, especially regarding corporate social responsibility. The work written by Polish Authors from the University of Łódź (E. Śnieżek, M. Wiatr, K. Ciach, J. Piłacik) presents the results of research on the information needs of business information users with regard to improving the financial and non-financial information presented in annual reports. A total of 694 responses obtained from Polish accounting and tax specialists with professional experience were analyzed. The inter-pretation of the survey results takes into account the relationship between the responses received and the respondents’ characteristics, such as gender, age, and education. The Authors from Great Britain (A. Herdan, L. Neri, and A. Ruso) present the rela-tionship between sustainable development and financial indicators on the British mar-ket. The increasing social pressure exerted on enterprises, as well as the changes in legal regulations, are forcing enterprises to operate in a manner that considers the prin-ciples of sustainable development. For this reason, it is particularly important to deter-mine the relationship between the economic situation of an enterprise and sustainable development. The article written by Authors from Poland and Croatia (M. Remlein and V. Roŝka) examines the quality of the information on CSR-related investments presented in the reports prepared by Polish and Croatian companies. Based on a content analysis of re-ports prepared by non-financial companies listed on the Warsaw Stock Exchange and the Zagreb Stock Exchange, it has been found that socially responsible investment in Poland and Croatia is still at its infancy since not many investors have been exposed to this type of investment. The authors of the next article (A. Szadziewska, B. Kotowska, L. Kloviene, S. Legenchyk, D. Prša, and M.T. Speziale) noted the existence of differences in the implementation of Directive 2014/95/EU into the national law of individual countries included in their survey, i.e., Croatia, Poland, Lithuania, Italy, Great Britain, and Ukraine. Additionally, the results of the content analysis regarding the non-financial reports presented by branches of one corporation that operates in different countries indicated a different scope of the non-financial indicators published. What is more, sig-nificant differences were found between the scope of the non-financial indicators pub-lished by the capital group and its subsidiaries that operate in different countries. In the article by Polish authors from the University of Gdańsk (C. Kotyla and M. Hyży), we find a discussion on the disclosure of information on the environmental impact of companies from the mass passenger transport industry. The content analysis covered the financial statements and the management reports published by the three largest rail carriers and two airlines. The results indicate that the environmental disclo-sures in the reports analyzed do not allow for an objective assessment of the surveyed mass passenger transport enterprises’ impact on the environment. The second thematic area covered issues concerning the historical and current con-ditions that characterize accounting systems in different countries. The first article (H. Waniak-Michalak, I. Perica, and S. Leitonie) concerns non-gov-ernmental entities and the impact of accounting regulations on these organizations in Poland, Croatia, and Lithuania at the level of public trust. The results of their research indicate that accounting regulations are of marginal importance for social trust. How-ever, they have identified the possible impact of disasters and the country’s economic situation on public trust. B. Zyznarska-Dworczak, I. Mamić Sačer, and D. Mokošová conducted a compara-tive analysis of accounting systems in Central and Eastern European countries – Croa-tia, Poland, and Slovakia. The authors found important differences in the accounting standards of these countries despite their geopolitical proximity and Slavic roots. The other three articles concerned special rules of recording and reporting. M. Gierusz raises the problem of companies using the regulation of recognizing ac-quired goodwill in order to extend the useful life of goodwill. Authors from Poland and Chile (F. Morales Parada, R. Höllander Sanhueza, and M. Węgrzyńska) attempt to identify accrual adjustments as a tool to modify financial results. They indicate that Chilean firms exhibit more cases of accounting manipula-tions than Polish companies. According to the Authors, Polish firms use accrual adjust-ments to reduce the operating results, whereas Chilean companies apply accrual adjust-ments to increase their operating results. M. Szulc and P. Zieniuk answered the research question of whether listed compa-nies comply with the requirements of the International Financial Reporting Standards regarding the disclosure of events after the balance sheet date. They believe that the occurrence of such events in the economic practice of companies listed on the Warsaw Stock Exchange is much more frequent than in other European countries. The editorial team takes the opportunity to thank all the supporters of the English issue of ZTR. We very much appreciate the involvement of the reviewers, the commit-ment of the authors of the papers, as well as the help of other academics and friends engaged in the preparation of the issue. We also encourage you to visit our website, www.ztr.skwp.pl, where you can find the latest information on our projects as well as all the procedures needed to submit a paper to the journal. Please submit articles to the new special issue of ZTR in 2021, entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis.

Social innovations are activities aiming at implementation of social objectives, including mainly the improvement of life of individuals and social groups, together with public policy and management objectives. The essay indicates and discusses the most important contemporary problems, solving of which requires social innovations. Social innovations precondition the progress of civilisation. The world needs not only new technologies, but also new solutions of social and institutional nature that would be conducive to achieving social goals. Social innovations are experimental social actions of organisational and institutional nature that aim at improving the quality of life of individuals, communities, nations, companies, circles, or social groups. Their experimental nature stems from the fact of introducing unique and one-time solutions on a large scale, the end results of which are often difficult to be fully predicted. For example, it was difficult to believe that opening new labour markets for foreigners in the countries of the European Union, which can be treated as a social innovation aiming at development of the international labour market, will result in the rapid development of the low-cost airlines, the offer of which will be available to a larger group of recipients. In other words, social innovations differ from economic innovations, as they are not about implementation of new types of production or gaining new markets, but about satisfying new needs, which are not provided by the market. Therefore, the most important distinction consists in that social innovations are concerned with improving the well-being of individuals and communities by additional employment, or increased consumption, as well as participation in solving the problems of individuals and social groups [CSTP, 2011]. In general, social innovations are activities aiming at implementation of social objectives, including mainly the improvement of life of individuals and social groups together with the objectives of public policy and management [Kowalczyk, Sobiecki, 2017]. Their implementation requires global, national, and individual actions. This requires joint operations, both at the scale of the entire globe, as well as in particular interest groups. Why are social innovations a key point for the progress of civilisation? This is the effect of the clear domination of economic aspects and discrimination of social aspects of this progress. Until the 19th century, the economy was a part of a social structure. As described by K. Polanyi, it was submerged in social relations [Polanyi, 2010, p. 56]. In traditional societies, the economic system was in fact derived from the organisation of the society itself. The economy, consisting of small and dispersed craft businesses, was a part of the social, family, and neighbourhood structure. In the 20th century the situation reversed – the economy started to be the force shaping social structures, positions of individual groups, areas of wealth and poverty. The economy and the market mechanism have become independent from the world of politics and society. Today, the corporations control our lives. They decide what we eat, what we watch, what we wear, where we work and what we do [Bakan, 2006, p. 13]. The corporations started this spectacular “march to rule the world” in the late 19th century. After about a hundred years, at the end of the 20th century, the state under the pressure of corporations and globalisation, started a gradual, but systematic withdrawal from the economy, market and many other functions traditionally belonging to it. As a result, at the end of the last century, a corporation has become a dominant institution in the world. A characteristic feature of this condition is that it gives a complete priority to the interests of corporations. They make decisions of often adverse consequences for the entire social groups, regions, or local communities. They lead to social tensions, political breakdowns, and most often to repeated market turbulences. Thus, a substantial minority (corporations) obtain inconceivable benefits at the expense of the vast majority, that is broad professional and social groups. The lack of relative balance between the economy and society is a barrier to the progress of civilisation. A growing global concern is the problem of migration. The present crisis, left unresolved, in the long term will return multiplied. Today, there are about 500 million people living in Europe, 1.5 billion in Africa and the Middle East, but in 2100, the population of Europe will be about 400 million and of the Middle East and Africa approximately 4.5 billion. Solving this problem, mainly through social and political innovations, can take place only by a joint operation of highly developed and developing countries. Is it an easy task? It’s very difficult. Unfortunately, today, the world is going in the opposite direction. Instead of pursuing the community, empathic thinking, it aims towards nationalism and chauvinism. An example might be a part of the inaugural address of President Donald Trump, who said that the right of all nations is to put their own interests first. Of course, the United States of America will think about their own interests. As we go in the opposite direction, those who deal with global issues say – nothing will change, unless there is some great crisis, a major disaster that would cause that the great of this world will come to senses. J.E. Stiglitz [2004], contrary to the current thinking and practice, believes that a different and better world is possible. Globalisation contains the potential of countless benefits from which people both in developing and highly developed countries can benefit. But the practice so far proves that still it is not grown up enough to use its potential in a fair manner. What is needed are new solutions, most of all social and political innovations (political, because they involve a violation of the previous arrangement of interests). Failure to search for breakthrough innovations of social and political nature that would meet the modern challenges, can lead the world to a disaster. Social innovation, and not economic, because the contemporary civilisation problems have their roots in this dimension. A global problem, solution of which requires innovations of social and political nature, is the disruption of the balance between work and capital. In 2010, 400 richest people had assets such as the half of the poorer population of the world. In 2016, such part was in the possession of only 8 people. This shows the dramatic collapse of the balance between work and capital. The world cannot develop creating the technological progress while increasing unjustified inequalities, which inevitably lead to an outbreak of civil disturbances. This outbreak can have various organisation forms. In the days of the Internet and social media, it is easier to communicate with people. Therefore, paradoxically, some modern technologies create the conditions facilitating social protests. There is one more important and dangerous effect of implementing technological innovations without simultaneous creation and implementation of social innovations limiting the sky-rocketing increase of economic (followed by social) diversification. Sooner or later, technological progress will become so widespread that, due to the relatively low prices, it will make it possible for the weapons of mass destruction, especially biological and chemical weapons, to reach small terrorist groups. Then, a total, individualized war of global reach can develop. The individualisation of war will follow, as described by the famous German sociologist Ulrich Beck. To avoid this, it is worth looking at the achievements of the Polish scientist Michał Kalecki, who 75 years ago argued that capitalism alone is not able to develop. It is because it aggressively seeks profit growth, but cannot turn profit into some profitable investments. Therefore, when uncertainty grows, capitalism cannot develop itself, and it must be accompanied by external factors, named by Kalecki – external development factors. These factors include state expenses, finances and, in accordance with the nomenclature of Kalecki – epochal innovations. And what are the current possibilities of activation of the external factors? In short – modest. The countries are indebted, and the basis for the development in the last 20 years were loans, which contributed to the growth of debt of economic entities. What, then, should we do? It is necessary to look for cheaper solutions, but such that are effective, that is breakthrough innovations. These undoubtedly include social and political innovations. Contemporary social innovation is not about investing big money and expensive resources in production, e.g. of a very expensive vaccine, which would be available for a small group of recipients. Today’s social innovation should stimulate the use of lower amounts of resources to produce more products available to larger groups of recipients. The progress of civilisation happens only as a result of a sustainable development in economic, social, and now also ecological terms. Economic (business) innovations, which help accelerate the growth rate of production and services, contribute to economic development. Profits of corporations increase and, at the same time, the economic objectives of the corporations are realised. But are the objectives of the society as a whole and its members individually realised equally, in parallel? In the chain of social reproduction there are four repeated phases: production – distribution – exchange – consumption. The key point from the social point of view is the phase of distribution. But what are the rules of distribution, how much and who gets from this “cake” produced in the social process of production? In the today’s increasingly global economy, the most important mechanism of distribution is the market mechanism. However, in the long run, this mechanism leads to growing income and welfare disparities of various social groups. Although, the income and welfare diversity in itself is nothing wrong, as it is the result of the diversification of effectiveness of factors of production, including work, the growing disparities to a large extent cannot be justified. Economic situation of the society members increasingly depends not on the contribution of work, but on the size of the capital invested, and the market position of the economic entity, and on the “governing power of capital” on the market. It should also be noted that this diversification is also related to speculative activities. Disparities between the implemented economic and social innovations can lead to the collapse of the progress of civilisation. Nowadays, economic crises are often justified by, indeed, social and political considerations, such as marginalisation of nation states, imbalance of power (or imbalance of fear), religious conflicts, nationalism, chauvinism, etc. It is also considered that the first global financial crisis of the 21st century originated from the wrong social policy pursued by the US Government, which led to the creation of a gigantic public debt, which consequently led to an economic breakdown. This resulted in the financial crisis, but also in deepening of the social imbalances and widening of the circles of poverty and social exclusion. It can even be stated that it was a crisis in public confidence. Therefore, the causes of crises are the conflicts between the economic dimension of the development and its social dimension. Contemporary world is filled with various innovations of economic or business nature (including technological, product, marketing, and in part – organisational). The existing solutions can be a source of economic progress, which is a component of the progress of civilisation. However, economic innovations do not complete the entire progress of civilisation moreover, the saturation, and often supersaturation with implementations and economic innovations leads to an excessive use of material factors of production. As a consequence, it results in lowering of the efficiency of their use, unnecessary extra burden to the planet, and passing of the negative effects on the society and future generations (of consumers). On the other hand, it leads to forcing the consumption of durable consumer goods, and gathering them “just in case”, and also to the low degree of their use (e.g. more cars in a household than its members results in the additional load on traffic routes, which results in an increase in the inconvenience of movement of people, thus to the reduction of the quality of life). Introduction of yet another economic innovation will not solve this problem. It can be solved only by social innovations that are in a permanent shortage. A social innovation which fosters solving the issue of excessive accumulation of tangible production goods is a developing phenomenon called sharing economy. It is based on the principle: “the use of a service provided by some welfare does not require being its owner”. This principle allows for an economic use of resources located in households, but which have been “latent” so far. In this way, increasing of the scope of services provided (transport, residential and tourist accommodation) does not require any growth of additional tangible resources of factors of production. So, it contributes to the growth of household incomes, and inhibition of loading the planet with material goods processed by man [see Poniatowska-Jaksch, Sobiecki, 2016]. Another example: we live in times, in which, contrary to the law of T. Malthus, the planet is able to feed all people, that is to guarantee their minimum required nutrients. But still, millions of people die of starvation and malnutrition, but also due to obesity. Can this problem be solved with another economic innovation? Certainly not! Economic innovations will certainly help to partially solve the problem of nutrition, at least by the new methods of storing and preservation of foods, to reduce its waste in the phase of storage and transport. However, a key condition to solve this problem is to create and implement an innovation of a social nature (in many cases also political). We will not be able to speak about the progress of civilisation in a situation, where there are people dying of starvation and malnutrition. A growing global social concern, resulting from implementation of an economic (technological) innovation will be robotisation, and more specifically – the effects arising from its dissemination on a large scale. So far, the issue has been postponed due to globalisation of the labour market, which led to cheapening of the work factor by more than ten times in the countries of Asia or South America. But it ends slowly. Labour becomes more and more expensive, which means that the robots become relatively cheap. The mechanism leading to low prices of the labour factor expires. Wages increase, and this changes the relationship of the prices of capital and labour. Capital becomes relatively cheaper and cheaper, and this leads to reducing of the demand for work, at the same time increasing the demand for capital (in the form of robots). The introduction of robots will be an effect of the phenomenon of substitution of the factors of production. A cheaper factor (in this case capital in the form of robots) will be cheaper than the same activities performed by man. According to W. Szymański [2017], such change is a dysfunction of capitalism. A great challenge, because capitalism is based on the market-driven shaping of income. The market-driven shaping of income means that the income is derived from the sale of the factors of production. Most people have income from employment. Robots change this mechanism. It is estimated that scientific progress allows to create such number of robots that will replace billion people in the world. What will happen to those “superseded”, what will replace the income from human labour? Capitalism will face an institutional challenge, and must replace the market-driven shaping of income with another, new one. The introduction of robots means microeconomic battle with the barrier of demand. To sell more, one needs to cut costs. The costs are lowered by the introduction of robots, but the use of robots reduces the demand for human labour. Lowering the demand for human labour results in the reduction of employment, and lower wages. Lower wages result in the reduction of the demand for goods and services. To increase the demand for goods and services, the companies must lower their costs, so they increase the involvement of robots, etc. A mechanism of the vicious circle appears If such a mass substitution of the factors of production is unfavourable from the point of view of stimulating the development of the economy, then something must be done to improve the adverse price relations for labour. How can the conditions of competition between a robot and a man be made equal, at least partially? Robots should be taxed. Bill Gates, among others, is a supporter of such a solution. However, this is only one of the tools that can be used. The solution of the problem requires a change in the mechanism, so a breakthrough innovation of a social and political nature. We can say that technological and product innovations force the creation of social and political innovations (maybe institutional changes). Product innovations solve some problems (e.g. they contribute to the reduction of production costs), but at the same time, give rise to others. Progress of civilisation for centuries and even millennia was primarily an intellectual progress. It was difficult to discuss economic progress at that time. Then we had to deal with the imbalance between the economic and the social element. The insufficiency of the economic factor (otherwise than it is today) was the reason for the tensions and crises. Estimates of growth indicate that the increase in industrial production from ancient times to the first industrial revolution, that is until about 1700, was 0.1-0.2 per year on average. Only the next centuries brought about systematically increasing pace of economic growth. During 1700- 1820, it was 0.5% on an annual average, and between 1820-1913 – 1.5%, and between 1913-2012 – 3.0% [Piketty, 2015, p. 97]. So, the significant pace of the economic growth is found only at the turn of the 19th and 20th century. Additionally, the growth in this period refers predominantly to Europe and North America. The countries on other continents were either stuck in colonialism, structurally similar to the medieval period, or “lived” on the history of their former glory, as, for example, China and Japan, or to a lesser extent some countries of the Middle East and South America. The growth, having then the signs of the modern growth, that is the growth based on technological progress, was attributed mainly to Europe and the United States. The progress of civilisation requires the creation of new social initiatives. Social innovations are indeed an additional capital to keep the social structure in balance. The social capital is seen as a means and purpose and as a primary source of new values for the members of the society. Social innovations also motivate every citizen to actively participate in this process. It is necessary, because traditional ways of solving social problems, even those known for a long time as unemployment, ageing of the society, or exclusion of considerable social and professional groups from the social and economic development, simply fail. “Old” problems are joined by new ones, such as the increase of social inequalities, climate change, or rapidly growing environmental pollution. New phenomena and problems require new solutions, changes to existing procedures, programmes, and often a completely different approach and instruments [Kowalczyk, Sobiecki, 2017].

The research paper urges the problems and prerequisites for improving the reflection of expenditures in the practice of companies in Ukraine, taking into account the need to unify accounting and analytical practice and to actively use international standards in the economic conditions of modern companies. The subject of the research of this paper is the reflection of expenditures in the systems of accounting and analysis of companies. The research paper aims at characterizing the problems and determining the preconditions for improving reflection of expenditures in the practice of companies of Ukraine on the basis of comparison of domestic experience (on the example of Ukraine International Airlines) with the experience of Jordanian companies (on the example of Royal Jordanian Airlines). Methodology of the study is based on systemic and comparative analysis. The Ukrainian and Jordanian experience of reflection of the expenditures in the practice of companies has been compared, on which basis it is noted that the wide spread of the international financial reporting standards in the practice of Jordanian companies contributes, on the one hand, to better provision of the heads of the companies and third parties with the information about company’s expenditures, and on the other hand, is more convenient in terms of providing accounting and analytical process.Keywords: analysis, accounting, expenditures, company, international standards, financial performance, Ukraine, Jordan.

This article offers some historiographical reflections on independent Zimbabwe. While much has been written on the post-colonial period, some works were strongly informed by scholarly paradigms of the 1960s and 1970s, especially regarding the colonial legacy and inherited political structures, the land issue and the contentious and enduring debate on neocolonialism, although there were some post-modern shifts in the 1990s. Using some of the topical scholarship on the country, I trace the paradigmatic developments and narratives of the trajectory of the country's political, economic and social record. While there is a deliberate focus on three broad aspects of 'nationalist' history and its counternarratives, the historiography of the land as well as accounts of the crisis, I suggest that these have arguably constituted topical issues in scholarship. Although there are important areas on Zimbabwe's academic landscape focusing on labour, gender, health, migration and environmental studies, among others warranting special attention, this article is restricted to insights on the areas identified. It is hoped that such bibliographical reflections can inform some interested students and scholars in sketching out some of the scholarship on Zimbabwe in the areas picked out.

To what extent does the anointing of the Pentecostal prophets provide a meaningful way of responding to poverty in an unjust economic context? Using Zimbabwe as a case study, this article critically evaluates the growing reliance on the anointing of the Pentecostal prophets by many poor people as a way of responding to their economic poverty. The practice is considered to provide miraculous power to pave the way for a desired economic outcome. The article highlights that many people turn to the anointing of Pentecostal prophets as a form of spiritualised activism against unjust economic forces in the country. The article proposes that rather than anointing, seeking justice should be the adopted means of responding to unjust economic systems. It examines aspects that should inform the church’s quest for economic justice.Intradisciplinary and/or interdisciplinary implications: This study relates to the disciplines of systematic theology, public theology and sociology of religion by calling on Christians to allow other disciplines to inform their desire to eradicate poverty.

The article highlights the current state of the aviation industry in Ukraine in a difficult economic situation. In addition, the trends in the development of the aviation industry in Ukraine during the coronavirus pandemic, which resulted in severe quarantine measures and the economic crisis, were considered. The study is very important in our time, since the aviation industry is one of the strategically important sectors of the economy. Analyzed the current problems of the Ukrainian aviation industry, its relationship with the tourism industry. The directions of state support for the aviation industry, both in Ukraine and abroad, have been investigated. This article provides statistics for the past few years that will help you better understand the main aspects in this area. Therefore, additional research will identify a plan for future actions regarding the prospects for the further development of civil aviation in Ukraine. A new trend for civil aviation was also considered, with the help of which airlines are trying to actively operate during the period of global quarantine. The article also discusses what measures can improve the condition of Ukrainian airlines. Practical recommendations for increasing the competitiveness of Ukrainian air transport are provided. The formation of the Ukrainian aviation industry in order to develop probable strategies for the development of domestic aviation during the crisis has been studied. The problems of state regulation of activities in the field of aviation, guaranteeing aviation safety, ensuring the interests of the state, national security and the needs of society and economy in air transport during the coronavirus. Measures to support the aviation infrastructure of the world's leading countries and compared to measures to support the Ukrainian government are demonstrated. It is emphasized that the aviation industry is a high-tech sector of the economy of any state, the dynamic development of which requires streamlining national legislation in this area, expanding international cooperation, updating legal instruments used by public authorities in state regulation of air transport.

Background: The economic deregulation of the airline industry in South Africa in 1991 was a landmark event and brought about various changes in the air transport market, both locally and internationally. One important after-effect of deregulation was the entry of low-cost carriers (LCCs) in 2001, which increased competition in the market and offered passengers the freedom to choose between full-cost carriers and LCCs. It is generally accepted that LCCs have been very successful across the globe, and the main reason for this lies in their simplified lower cost business models. One way of achieving lower costs is for LCCs to operate from secondary or alternative airports. This trend is observed in most regions of the world. In South Africa, and more specifically the Gauteng province, Lanseria International Airport is considered as an alternative airport to OR Tambo International Airport (the main international airport of South Africa and located about 30 km east of the Johannesburg Central Business District [CBD]). Currently, two LCCs operate from this airport with a third LCC airline indicating that it will shortly begin operations from this airport.Objectives: The research presented here reflects on the aspects passengers consider when selecting a secondary airport for their travel needs. It also compares the research findings of passenger attributes when choosing Lanseria Airport as a secondary airport in 2010 to a similar study in 2013 after another LCC commenced operations from the airport.Method: In this exploratory research a face-to-face survey was used as the quantitative data collection method in order to identify the factors that influenced passengers’ airport choice decisions at Lanseria International Airport.Results: From this research it emerged that when airports in a metropolitan area are close to one another, one of the main considerations for passengers is access time when selecting an airport. Even after a second LCC started operating from Lanseria International Airport, the attributes passengers regard as important in their decision to fly from the airport remained unchanged.Conclusion: The aim of the research is to gain a deeper understanding of the factors involved in secondary airport selection and, building on this knowledge, to assist airport owners and managers in positioning their airports in a multi-airport competitive environment. Similarly, the findings of the research could assist airlines in their decision-making process to operate from secondary airports

Abstract Background Climate change is safe to be one of the biggest challenges of mankind. Human activities, especially the combustion of fossil fuels, contribute to the increase of greenhouse gases in the atmosphere and thus to the pace of climate change. The effects of climate change are already being felt, and the resulting damage will most likely be enormous worldwide. Because global impacts vary widely and will lead to very different national vulnerability to climate impacts, each country, depending on its economic background, has different options to ward off negative impacts. Decisions have to be made to mitigate climate consequences according to the preparedness and the vulnerability of countries against the presumed impacts. This requires a profound scientific basis. To provide sound background information, a bibliometric study was conducted to present global research on climate change using established and specific parameters. Bibliometric standard parameters, established socioeconomic values, and climate change specific indices were used for the analyses. This allowed us to provide an overall picture of the global research pattern not only in terms of general aspects, but also in terms of climate change impacts, its effects and regional differences. For this purpose, we choose representative indices, such as the CO2 emissions for the responsibility of countries, the global climate risk index as a combination value for the different types of damage that countries can expect, the increase in sea level as a specific parameter as a measure of the huge global environmental impacts, and the readiness and vulnerability index for the different circumstances of individual countries under which climate change will take place. We hope to have thus made a comprehensive and representative selection of specific parameters that is sufficient to map the global research landscape. We have supplemented the methodology accordingly. Results In terms of absolute publication numbers, the USA was the leading country, followed by the UK, and China in 3rd place. The steep rise in Chinese publication numbers over time came into view, while their citation numbers are relatively low. Scandinavian countries were leading regarding their publication numbers related to CO2 emission and socioeconomic indices. Only three developing countries stand out in all analyses: Costa Rica, the Fiji Atoll, and Zimbabwe, although it is here that the climate impact will be greatest. A positive correlation between countries’ preparedness for the impacts of climate change and their publication numbers could be shown, while the correlation between countries’ vulnerability and their publication numbers was negative. Conclusions We could show that there exists an inequity between national research efforts according to the publication output and the demands and necessities of countries related to their socioeconomic status. This inequity calls for a rethink, a different approach, and a different policy to improve countries' preparedness and mitigation capacity, which requires the inclusion of the most affected regions of the world in a strengthened international cooperation network.