The aim of this article is to develop models that can measure probabilistic budget volatility risk in a manner that is not dependent on the type of cost or financing unit. Budgets are essential tools in facilitating the management process of any organization, while budget control helps optimize resource allocation and enhance operational efficiency. Using the methodology of budget deviation analysis can significantly improve the management of organizational units. However, the authors identify a research gap in terms of both methodology and application when it comes to analyzing the risk of budget variances. To address this, the authors develop models based on the theory of extreme values. The models can determine the deviation level for a specific probability level and estimate the limit level of deviation for assumed probabilities. These models can be used to holistically evaluate the level of budget implementation in the enterprise, compare the quality of budget implementation overtime and across units, and identify materiality limits of budget variances. To validate the models, empirical data from the budget control system of a major European city university was used. Empirical distributions obtained from the data were used to determine budget variances that indicate the level of deviation for a given probability level.

The article analyses socio-economic profiles of countries that are victims of cybercrimes due to attacks by malicious programs and viruses spread through email applications, vulnerabilities of information systems and computer networks. The study is based on two hypotheses. The first is that powerful countries with significant global influence are both the cybercrime initiators and cybercrime victims to a greater extent than those with weak leverage. The second hypothesis is based on the fact that the level of socio-economic development of countries can be an indirect motivation for cyber criminals to commit mass cyberattacks. The proposed hypotheses were proved using cluster analysis based on the k-means and silhouette methods for the data from 93 countries. It formed 12 groups of countries based on the cyberattack volume on email applications and networks. Using the Farrar-Glauber test, the research revealed that identified vulnerabilities in information systems highly correlated with other factors. Thus, this factor was eliminated from the data set. An associative analysis was used to form a profile of the victim countries. It identified common socio-economic characteristics for each group and developed the rules of cause-and-effect relationships for them. The cluster analysis results confirm the first hypothesis that the most powerful countries, such as the USA, China, Germany, France, and others, are both victims of cyberattacks and their initiators. The analysis of profiles of countries’ clusters based on the associative rules fully confirmed the second hypothesis.

Lately, there has been a rising awareness of the significance of becoming green and applying different environmental management strategies within the corporate community. This paper endeavours to explore the adoption of Green HRM practices by managers in Patan Industrial Estate. This study addresses the importance of knowledge development in relation to HRM practices and employee behavior. The goal is to see how Green HRM influences EGB in Patan Industrial Estate through mediation of managers' environmental knowledge. Exploratory research design was chosen as the primary study paradigm to determine the truth. The data was evaluated quantitatively by using both descriptive and inferential statistics. The associations between the 113 replies were analyzed using SEM. According to the findings of the study, environmental knowledge does not operate as a facilitator between Green HRM and EGB. This result is also theoretically significant in terms of the AMO theory. However, Green HRM is an emerging concept that deserves more attention. Employees and organizations must make even more changes to ensure that greening processes are implemented in all of their activities. General recommendations for successful implementation of Green HRM practices include revising the vision, mission and organization policies of an organization, ensuring its ISO certification, advancement of technologies, and enhancing GHRM practices by providing training and empowering employees, as well as participating in proactive government initiatives.