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Search Results (867)

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Keywords = semi-analytic model

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27 pages, 2010 KB  
Article
An LLM-Powered Framework for Privacy-Preserving and Scalable Labor Market Analysis
by Wei Ji and Zuobin Ying
Mathematics 2026, 14(1), 53; https://doi.org/10.3390/math14010053 (registering DOI) - 23 Dec 2025
Abstract
Timely and reliable labor market intelligence is crucial for evidence-based policymaking, workforce planning, and economic forecasting. However, traditional data collection and centralized analytics raise growing concerns about privacy, scalability, and institutional data governance. This paper presents a large language model (LLM)-powered framework for [...] Read more.
Timely and reliable labor market intelligence is crucial for evidence-based policymaking, workforce planning, and economic forecasting. However, traditional data collection and centralized analytics raise growing concerns about privacy, scalability, and institutional data governance. This paper presents a large language model (LLM)-powered framework for privacy-preserving and scalable labor market analysis, designed to extract, structure, and interpret occupation, skill, and salary information from distributed textual sources. Our framework integrates domain-adapted LLMs with federated learning (FL) and differential privacy (DP) to enable collaborative model training across organizations without exposing sensitive data. The architecture employs secure aggregation and privacy budgets to prevent information leakage during parameter exchange, while maintaining analytical accuracy and interpretability. The system performs multi-task inference—including job classification, skill extraction, and salary estimation—and aligns outputs to standardized taxonomies (e.g., SOC, ISCO, ESCO). Empirical evaluations on both public and semi-private datasets demonstrate that our approach achieves superior performance compared to centralized baselines, while ensuring compliance with privacy and data-sharing regulations. Expert review further confirms that the generated trend analyses are accurate, explainable, and actionable for policy and research. Our results illustrate a practical pathway toward decentralized, privacy-conscious, and large-scale labor market intelligence. Full article
(This article belongs to the Special Issue Privacy-Preserving Machine Learning in Large Language Models (LLMs))
2 pages, 432 KB  
Correction
Correction: Liu et al. A Semi-Analytical Loaded Contact Model and Load Tooth Contact Analysis Approach of Ease-Off Spiral Bevel Gears. Machines 2024, 12, 623
by Yuhui Liu, Liping Chen, Xian Mao and Duansen Shangguan
Machines 2026, 14(1), 18; https://doi.org/10.3390/machines14010018 - 22 Dec 2025
Abstract
There is an error in the original publication [...] Full article
(This article belongs to the Section Electrical Machines and Drives)
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14 pages, 1591 KB  
Article
A Generic Neutron Analytical Spectrum and Soft-Error Rate for Nuclear Fusion Studies
by Jean-Luc Autran, Daniela Munteanu and Soilihi Moindjie
Electronics 2026, 15(1), 11; https://doi.org/10.3390/electronics15010011 - 19 Dec 2025
Viewed by 51
Abstract
We present an analytical model for the lethargic neutron spectrum (𝜙u(E), i.e., per unit of u = ln(E)), which is specifically suited to nuclear fusion environments. The spectrum is represented as the sum of three components: [...] Read more.
We present an analytical model for the lethargic neutron spectrum (𝜙u(E), i.e., per unit of u = ln(E)), which is specifically suited to nuclear fusion environments. The spectrum is represented as the sum of three components: (i) a stretched Maxwellian thermal component, (ii) a windowed power-law epithermal plateau and (iii) a log-normal high-energy peak. While being simple and concise, this model allows for accurate fitting to experimental data or transport calculation results, as well as easy extrapolation for different operating conditions. We present the physical basis of the model and provide guidelines for adjusting it. We also demonstrate how it can accurately reproduce neutron spectra from experiments or Monte Carlo simulations that are representative of various nuclear fusion environments. Finally, we use this model to estimate the soft-error rate (SER) for circuits operating in fusion environments, considering, in addition, analytical forms for the single-event neutron cross-section of the circuit in the thermal and high-energy domains to derive analytical or semi-analytical expressions of the SER. Full article
19 pages, 8499 KB  
Article
Study on the Relationship Between Landscape Features and Water Eutrophication in the Liangzi Lake Basin Based on the XGBoost Machine Learning Algorithm and the SHAP Interpretability Method
by Shen Fu, Jianxiang Zhang, Si Chen, Yuan Zhang, Qi Yu, Min Wang and Hai Liu
Land 2026, 15(1), 5; https://doi.org/10.3390/land15010005 - 19 Dec 2025
Viewed by 75
Abstract
Lake eutrophication exhibits pronounced spatial heterogeneity at the watershed scale, yet a systematic and quantitative understanding of how landscape characteristics drive these variations remains limited. In this study, a long-term and internally consistent trophic state dataset for the Liangzi Lake Basin was constructed [...] Read more.
Lake eutrophication exhibits pronounced spatial heterogeneity at the watershed scale, yet a systematic and quantitative understanding of how landscape characteristics drive these variations remains limited. In this study, a long-term and internally consistent trophic state dataset for the Liangzi Lake Basin was constructed by integrating Landsat imagery from 1990 to 2022 with a semi-analytical water color inversion method. A multi-scale landscape feature system incorporating both land use composition and landscape pattern metrics was developed at the sub-basin level to elucidate the mechanisms by which landscape characteristics influence eutrophication dynamics. The XGBoost model was employed to characterize the nonlinear relationships between landscape attributes and trophic conditions, while the SHAP interpretability approach was applied to quantify the relative contribution of individual landscape components and their interaction pathways. The analytical framework demonstrates that landscape pattern attributes—such as fragmentation, diversity, and connectivity—play essential roles in shaping the spatial variability of eutrophication by modulating hydrological processes, nutrient transport, and ecological buffering capacity. By integrating remote sensing observations with interpretable machine learning, the study reveals the complexity and scale dependence of landscape–water interactions, providing a methodological foundation for advancing the understanding of eutrophication drivers. The findings offer theoretical guidance and practical references for optimizing watershed landscape planning, controlling non-point source pollution, and supporting ecological restoration efforts in lake basins. Full article
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37 pages, 5212 KB  
Article
A Flexible Bivariate Lifetime Model with Upper Bound: Theoretical Development and Lifetime Application
by Shuhrah Alghamdi, Tassaddaq Hussain, Hassan S. Bakouch and Maher Kachour
Axioms 2025, 14(12), 930; https://doi.org/10.3390/axioms14120930 - 18 Dec 2025
Viewed by 92
Abstract
This paper introduces the bivariate bounded Gompertz–log-logistic (BBGLL) distribution, a bounded bivariate lifetime model built by coupling two bounded Gompertz–log-logistic marginals through a Clayton copula with an independent dependence parameter. The proposed model effectively describes positively dependent lifetimes within finite support and accommodates [...] Read more.
This paper introduces the bivariate bounded Gompertz–log-logistic (BBGLL) distribution, a bounded bivariate lifetime model built by coupling two bounded Gompertz–log-logistic marginals through a Clayton copula with an independent dependence parameter. The proposed model effectively describes positively dependent lifetimes within finite support and accommodates increasing, decreasing, and bathtub-shaped hazard rates. Analytical expressions for the survival functions, hazard rate functions, and joint moments are derived, while measures of association such as Kendall’s tau, Spearman’s rho, and tail-dependence coefficients characterize the dependence structure. Parameters are estimated via maximum likelihood, inference functions for margins (IFM), and semi-parametric methods, with performance assessed through Monte Carlo simulations. A real-life data application illustrates the practical relevance of the model, showing that the BBGLL distribution achieves a superior goodness-of-fit relative to existing bivariate alternatives, highlighting its practical usefulness. Full article
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30 pages, 1975 KB  
Review
Thermo-Fluid Dynamics Modelling of Liquid Hydrogen Storage and Transfer Processes
by Lucas M. Claussner, Giordano Emrys Scarponi and Federico Ustolin
Hydrogen 2025, 6(4), 122; https://doi.org/10.3390/hydrogen6040122 - 17 Dec 2025
Viewed by 212
Abstract
The use of liquid hydrogen (LH2) as an energy carrier is gaining traction across sectors such as aerospace, maritime, and large-scale energy storage due to its high gravimetric energy density and low environmental impact. However, the cryogenic nature of LH2 [...] Read more.
The use of liquid hydrogen (LH2) as an energy carrier is gaining traction across sectors such as aerospace, maritime, and large-scale energy storage due to its high gravimetric energy density and low environmental impact. However, the cryogenic nature of LH2, with storage temperatures near 20 K, poses significant thermodynamic and safety challenges. This review consolidates the current state of modelling approaches used to simulate LH2 behaviour during storage and transfer operations, with a focus on improving operational efficiency and safety. The review categorizes the literature into two primary domains: (1) thermodynamic behaviour within storage tanks and (2) multi-phase flow dynamics in storage and transfer systems. Within these domains, it covers a variety of phenomena. Particular attention is given to the role of heat ingress in driving self-pressurization and boil-off gas (BoG) formation, which significantly influence storage performance and safety mechanisms. Eighty-one studies published over six decades were analyzed, encompassing a diverse range of modelling approaches. The reviewed literature revealed significant methodological variety, including general analytical models, lumped-parameter models (0D/1D), empirical and semi-empirical models, computational fluid dynamics (CFD) models (2D/3D), machine learning (ML) and artificial neural network (ANN) models, and numerical multidisciplinary simulation models. The review evaluates the validation status of each model and identifies persistent research gaps. By mapping current modelling efforts and their limitations, this review highlights opportunities for enhancing the accuracy and applicability of LH2 simulations. Improved modelling tools are essential to support the design of inherently safe, reliable, and efficient hydrogen infrastructure in a decarbonized energy landscape. Full article
(This article belongs to the Special Issue Advances in Hydrogen Production, Storage, and Utilization)
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20 pages, 3497 KB  
Article
Effect of Following Current on the Hydroelastic Behavior of a Floating Ice Sheet near an Impermeable Wall
by Sarat Chandra Mohapatra, Pouria Amouzadrad and C. Guedes Soares
J. Mar. Sci. Eng. 2025, 13(12), 2386; https://doi.org/10.3390/jmse13122386 - 16 Dec 2025
Viewed by 107
Abstract
A theoretical model of the interaction between a following current and a semi-infinite floating ice sheet under compressive stress near a vertical impermeable wall is developed, within the scope of linear water wave theory, to study the hydroelastic behavior. The conceptual framework defining [...] Read more.
A theoretical model of the interaction between a following current and a semi-infinite floating ice sheet under compressive stress near a vertical impermeable wall is developed, within the scope of linear water wave theory, to study the hydroelastic behavior. The conceptual framework defining the buoyant ice structure incorporates the tenets of elastic beam theory. The associated fluid dynamics are governed by strict adherence to the potential flow paradigm. To resolve the undetermined parameters appearing in the Fourier series decomposition of the potential functions, investigators systematically apply higher-order criteria detailing the coupling relationships between modes. The current results are compared with a specific case of results available in the literature, and the convergence analysis of the analytical solution is made for computational accuracy. Further, the free edge conditions are applied at the edge of the floating ice sheet, and the effects of current speed, compressive stress, the thickness of the ice sheet, flexural rigidity, water depth on the strain, displacements, reflection wave amplitude, and the horizontal force on the rigid vertical wall are analyzed in detail. It is found that the higher values of the following current heighten the strain, displacements, reflection amplitude, and force on the wall. The study’s outcomes are considered to benefit not just cold region design applications but also the engineering of resilient floating structures for oceanic and offshore environments, and to the design of marine structures. Full article
(This article belongs to the Section Ocean Engineering)
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30 pages, 4710 KB  
Article
Island Community-Based Tourism and Gendered Power: How Respectability and Paperwork Organize Women’s Everyday Authority in Phuket, Thailand
by Siyuan Liu and Piya Pangsapa
Tour. Hosp. 2025, 6(5), 281; https://doi.org/10.3390/tourhosp6050281 - 12 Dec 2025
Viewed by 380
Abstract
This study investigates how women at a Muslim island community-based tourism (CBT) site convert performed respectability and routine paperwork into everyday organizational authority. Drawing on four months of ethnographic fieldwork in Bang Rong, Phuket—supported by seventeen semi-structured interviews, three years of social-media observation [...] Read more.
This study investigates how women at a Muslim island community-based tourism (CBT) site convert performed respectability and routine paperwork into everyday organizational authority. Drawing on four months of ethnographic fieldwork in Bang Rong, Phuket—supported by seventeen semi-structured interviews, three years of social-media observation (2023–2025), and analysis of rosters, ledgers, receipts, and LINE threads—the study examines how gendered norms and material devices structure authority in daily tourism practice. The analysis identifies an authorization stack (veil, uniform, tone) and a set of paperwork devices (ledgers, rosters, receipts, digital groups) that make women’s visibility both morally credible and institutionally legible. Using a poststructural feminist lens and Barriteau’s gender-system framework, the article develops an interpretive, case-derived Respectability-in-Action Conversion Model, showing that moral credit converts into procedural authority only when respectability cues align with control of at least one device. Conversion, however, remains partial and contingent: strategic levers stay largely male or mosque-adjacent unless women obtain rights-bearing tools, such as co-signature authority, petty-cash control, or platform access, along with institutional protection against sanction. Age, class, and endorsement shape these trajectories, enabling some women to consolidate authority while rendering others easily replaceable. The study contributes: (1) a case-specific, empirically grounded account of authority formation in island CBT; (2) an analytic lens for understanding how performance, devices, and rights interact in this setting; and (3) practice-oriented implications for small-island CBT contexts that emphasize shared device access, rotating administrative duties, co-signature and budget rights, and safeguards against organizational capture. Full article
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17 pages, 1878 KB  
Article
Transcritical Bifurcation and Neimark–Sacker Bifurcation in a Discrete Predator–Prey Model with Constant-Effort Harvesting
by Mianjian Ruan, Xianyi Li, Yang Yu and Feng Qian
Mathematics 2025, 13(24), 3935; https://doi.org/10.3390/math13243935 - 9 Dec 2025
Viewed by 175
Abstract
This study develops a semi-discretized time system from the continuous-time Rosenzweig–-MacArthur model via the method of piecewise constant argument—a discretization approach that preserves both mathematical rigor and biological interpretability. For the proposed system incorporating constant-effort harvesting on both prey and predator populations, we [...] Read more.
This study develops a semi-discretized time system from the continuous-time Rosenzweig–-MacArthur model via the method of piecewise constant argument—a discretization approach that preserves both mathematical rigor and biological interpretability. For the proposed system incorporating constant-effort harvesting on both prey and predator populations, we present rigorous quantitative derivations for the existence and local stability of non-negative equilibrium. Furthermore, we investigate complex dynamical behaviors, including transcritical and Neimark–Sacker bifurcations, induced by parameter variations. We specifically focus on calculating the first Lyapunov coefficient to determine the stability of closed orbits emerging from the Neimark–Sacker bifurcation. Numerical validation of chaotic dynamics is conducted using the computed Maximum Lyapunov Exponent spectrum. Numerical simulations not only confirm consistency with analytical results but also reveal key ecological dynamics of the system: (i) the paradox of enrichment—a classic ecological phenomenon—persists even under constant-effort harvesting; (ii) appropriate tuning of harvesting parameters enables the coexistence of prey and predator populations in a stable closed orbit, resulting in cyclic coexistence. Full article
(This article belongs to the Special Issue Advances in Mathematical Biology and Applications)
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29 pages, 885 KB  
Article
Distribution of the Land Value Increment in the Context of Rural Tourism
by Puwei Zhang, Jiaming Li, Jia Wang, Rui Li and Tengfei Zhao
Sustainability 2025, 17(24), 11024; https://doi.org/10.3390/su172411024 - 9 Dec 2025
Viewed by 180
Abstract
The rapid development of rural tourism has become a significant force in promoting rural revitalization. However, the unbalanced distribution of value increment generated by the land tourism-oriented transformation has led to various conflicts and has affected the sustainable development of rural tourism. This [...] Read more.
The rapid development of rural tourism has become a significant force in promoting rural revitalization. However, the unbalanced distribution of value increment generated by the land tourism-oriented transformation has led to various conflicts and has affected the sustainable development of rural tourism. This study selected Zhongyuan Township, Jing’an County, Jiangxi Province, China, as the research site. Data were collected through semi-structured interviews and questionnaire surveys from government entities, village collectives, and investors, yielding 24 interview transcripts and 665 valid questionnaires. By integrating the Shapley value method, grounded theory, structural equation modeling, and the analytic hierarchy process, this study was conducted according to the frame-work of “tracing influencing factors, deconstructing influence mechanisms, and optimizing the distribution model”. The data were analyzed using grounded theory and structural equation modeling. The results indicated that, in addition to the factors influencing land value increment, policy drivers and risk factors also exerted a direct and significant impact on value increment distribution. Based on these findings, the traditional Shapley value model was optimized to produce a more equitable and efficient distribution framework. The optimized value increment distribution model overcomes the limitations of the traditional Shapley value method in addressing complex multi-stakeholder interests, not only making the distribution of land value increment in rural tourism contexts more equitable and efficient but also providing a scientific decision-making tool for balancing economic development, social equity, and ecological protection—laying a solid foundation for the sustainable development of rural tourism destinations. This study provides a scientific decision-making tool for balancing stakeholder interests in rural tourism development and contributes to the theoretical refinement of benefit distribution mechanisms in sustainable tourism. Full article
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31 pages, 2511 KB  
Review
Cracking the Skin Barrier: Models and Methods Driving Dermal Drug Delivery
by Francelle Bouwer, Marius Brits and Joe M. Viljoen
Pharmaceutics 2025, 17(12), 1586; https://doi.org/10.3390/pharmaceutics17121586 - 9 Dec 2025
Viewed by 490
Abstract
Dermal drug delivery is a promising alternate route of drug administration, offering localized therapeutic effects, reduced systemic effects, and improved patient compliance. However, the skin’s intricate configuration, especially the stratum corneum (SC), presents formidable barriers, restricting drug permeation. This review summarizes biological, synthetic, [...] Read more.
Dermal drug delivery is a promising alternate route of drug administration, offering localized therapeutic effects, reduced systemic effects, and improved patient compliance. However, the skin’s intricate configuration, especially the stratum corneum (SC), presents formidable barriers, restricting drug permeation. This review summarizes biological, synthetic, and methodological models employed to study dermal absorption and permeability. Ex vivo human skin is a reference point, but limited availability and ethical constraints necessitate reliance on animal models, including porcine, rodent, rabbit, monkey, and even snake skin, each with unique advantages and drawbacks. Synthetic substitutes, e.g., reconstructed human epidermis and Strat-M® membranes, provide reproducibility and economic practicality, though none fully mimic the barrier functions of human skin. Innovative analytical methods, including diffusion cells, skin-PAMPA, tape stripping, and advanced imaging techniques, enable quantitative, semi-quantitative, and qualitative insights into drug transport. Collectively, these tools support formulation optimization and aid regulatory bioequivalence assessments. However, challenges remain in correlating in vitro, ex vivo, and in vivo outcomes and in replicating the skin’s dynamic physiology. This review highlights current opportunities and limitations, emphasizing the need for more physiologically relevant models to advance safe, effective, and innovative dermal drug delivery systems. Full article
(This article belongs to the Section Drug Delivery and Controlled Release)
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17 pages, 12479 KB  
Article
A Study of Sediment Behavior for Dam-Break Flow over Granular Bed
by Kyung Sung Kim
Mathematics 2025, 13(24), 3919; https://doi.org/10.3390/math13243919 - 8 Dec 2025
Viewed by 135
Abstract
Dam-break flows involve strong non-linearity and complex fluid–solid interactions, often causing severe flooding and structural damage. Particle-based CFD methods, such as the Moving Particle Semi-implicit (MPS) method, are effective in modeling such flows due to their mesh-free, Lagrangian nature. This study presents an [...] Read more.
Dam-break flows involve strong non-linearity and complex fluid–solid interactions, often causing severe flooding and structural damage. Particle-based CFD methods, such as the Moving Particle Semi-implicit (MPS) method, are effective in modeling such flows due to their mesh-free, Lagrangian nature. This study presents an improved MPS method with a novel friction model and enhanced fluid–solid interaction scheme to simulate dam-break-induced flows over fixed and mobile beds. The model is validated using experimental and analytical benchmarks, demonstrating improved accuracy and stability. Simulation results show that mobile beds significantly influence wave attenuation, energy dissipation, and sediment transport. In particular, step-down bed conditions promote sediment motion and modify wave behavior. These findings emphasize the importance of accounting for mobile seabed dynamics in numerical modeling of coastal and dam-break scenarios. The proposed MPS model offers a reliable and efficient tool for capturing key phenomena associated with fluid–solid interactions in naval and ocean engineering applications. Full article
(This article belongs to the Special Issue High-Order Numerical Methods and Computational Fluid Dynamics)
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16 pages, 282 KB  
Article
A Minimax Diversification Approach to Dynamic Portfolio Optimization
by Hongyu Yang and Zijian Luo
Mathematics 2025, 13(23), 3880; https://doi.org/10.3390/math13233880 - 3 Dec 2025
Viewed by 206
Abstract
This paper investigates a multi-period investment problem in which an investor revises investment decisions at the beginning of each period. The objective is to maximize expected terminal wealth while simultaneously minimizing risk. This study quantifies risk using a dynamic risk function grounded in [...] Read more.
This paper investigates a multi-period investment problem in which an investor revises investment decisions at the beginning of each period. The objective is to maximize expected terminal wealth while simultaneously minimizing risk. This study quantifies risk using a dynamic risk function grounded in the minimax risk diversification principle. A key feature of the model is its flexibility: in each period, the investor constructs the risk function using either standard deviation, absolute deviation, or lower semi-absolute deviation, thereby accommodating diverse risk preferences. By employing dynamic programming, analytical solutions for the optimal investment strategy are derived. These solutions explicitly demonstrate the strategy’s dependence on the expected return rates of risky assets and the investor’s risk tolerance. Full article
(This article belongs to the Section E5: Financial Mathematics)
27 pages, 5328 KB  
Article
What Roles Do Local Governments Play in Chinese Urban Energy Transition?
by Ling Liu, Rui Zhou and Fangfang Wang
Systems 2025, 13(12), 1092; https://doi.org/10.3390/systems13121092 - 3 Dec 2025
Viewed by 317
Abstract
The energy transition is a common challenge faced by all nations. Cities, as the primary hubs of energy consumption, serve as the “front line” in this energy transition. Existing literature acknowledges the importance of governments in energy transitions, but has left little room [...] Read more.
The energy transition is a common challenge faced by all nations. Cities, as the primary hubs of energy consumption, serve as the “front line” in this energy transition. Existing literature acknowledges the importance of governments in energy transitions, but has left little room for systematic, semi-quantitative discussion. Using Qingdao, China, as a case, this study integrates social network analysis with text analysis to explore the multiple roles, influence, and temporal evolution of local governments in urban energy transition, aiming to illuminate the governance logic embedded in the Chinese context. Multi-dimensional measurements of Qingdao’s energy-transition cooperation network from 2010 to 2020 reveal that local governments simultaneously act as leaders, drivers, implementers, duty-bearers, path shapers, conveners and catalysts. These roles display clear stage-specific dynamics, yet the strengthening of governmental leadership over time emerges as the most consistent pattern, offering empirical support for the strong state-led characteristic of China’s energy-governance model. This study concludes with stage-based policy recommendations regarding the positioning and actions of local governments across the transition process. Overall, this study provides a new analytical framework for understanding the mechanisms of urban energy transition and contributes empirical evidence for interpreting the logic of energy governance in China. Full article
(This article belongs to the Section Systems Practice in Social Science)
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19 pages, 1505 KB  
Article
Sustainable Accounting Under EU Sustainability Regulations: Comparative Evidence from Romania and European Case Studies on CSRD Implementation
by Grigorescu Petronela Alice, Liță Andreea Nicoleta, Gălețeanu Florinel, Coman Dan Marius and Valentin Radu
Sustainability 2025, 17(23), 10746; https://doi.org/10.3390/su172310746 - 1 Dec 2025
Viewed by 347
Abstract
This study examines how sustainability accounting practices are integrated into a Romanian medium-sized enterprise in the context of the Corporate Sustainability Reporting Directive (CSRD), addressing the lack of applied evidence from Central and Eastern Europe. The research uses a qualitative single-case study design [...] Read more.
This study examines how sustainability accounting practices are integrated into a Romanian medium-sized enterprise in the context of the Corporate Sustainability Reporting Directive (CSRD), addressing the lack of applied evidence from Central and Eastern Europe. The research uses a qualitative single-case study design based on internal documents, ESG and financial reports, carbon accounting data, and six semi-structured interviews with key organizational actors. The methodological framework includes mapping ESG data flows within accounting systems, applying an extended Return on Investment (eROI) model, and using an internal carbon price to assess the environmental benefits of energy-efficiency investments. The results show a structural transformation of the accounting function, including expanded sustainability-related roles, integration of ESG indicators into budgeting and reporting cycles, and improved transparency in evaluating investment projects. The use of analytical tools strengthened decision-making, increasing the assessed return of the investment portfolio when environmental and operational co-benefits were incorporated. The analysis also identifies key barriers—fragmented data systems, limited ESG expertise, and partial digitalization—and enabling factors such as CFO leadership and cross-functional collaboration. The study concludes that accountants play a strategic role in operationalizing CSRD requirements and demonstrates how SMEs can integrate financial, environmental, and operational metrics to support sustainability-oriented decisions. The findings provide theoretical contributions and practical guidance for organizations seeking to improve sustainability accounting in line with EU regulations. Full article
(This article belongs to the Section Economic and Business Aspects of Sustainability)
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