Journal articles on the topic 'Extra-financial analysis'
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Nicoleta-Cornelia, Bran (Stan), Mărgărit (Stănescu) Sorina-Geanina, Coman Denisa Mihaela, and Drăgulescu (Ghiţă) Rodica. "Accounting and Extra-accounting Information - Valences in Meeting the Financial Analysis." Procedia - Social and Behavioral Sciences 62 (October 2012): 531–35. http://dx.doi.org/10.1016/j.sbspro.2012.09.087.
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Cea-D’Ancona, Francisca, Antonia Sáez-Cala, and Antonio Palacios. "Financial-Economic Analysis of Cultural Companies in Small and Medium-Sized Cities in Spain." Sustainability 14, no. 11 (May 26, 2022): 6524. http://dx.doi.org/10.3390/su14116524.
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Cultural enterprises are today an important component in the development processes of many territories. In urban centers—particularly those located within metropolitan areas—cultural companies constitute a main element of the economy, due to their ability to activate new production chains and revitalize local regions. The objective of this work is to examine the traditional cultural sector (subsectors 18, 59, 60, 90 and 91 of NACE-09) of small and medium-sized cities from the perspective of the financial conditions of the particular companies involved. The use of multivariate techniques for reducing dimensions enables the specification of key factors within the financial structures of companies to assemble homogeneous groups of firms, in order to then determine which factors influence their profitability in both intra- and extra-metropolitan contexts. The results of the applied method indicate heterogeneity in the financial situations of these cultural industries in the activities and cities analyzed. Differences are marked in the financial profiles of cultural companies in intra-metropolitan environments in terms of business profitability, debt quality, financial stability, investment capacity, and costs of personnel. On the other hand, the economic-financial structures of companies in extra-metropolitan cities are determined through efficiency in the allocation of economic-financial resources, profit margins, and investment capacity. Belonging to one cultural sub-sector or another and a particular location within an intra- or extra-metropolitan urban environment also play some part in a company’s economic and financial structure. Hence there is a need to differentiate the design of intervention strategies (instruments) aimed at promoting the system/environment to which the company belongs as well as the company itself.
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Margaretic, Paula, and Sébastien Pouget. "Sovereign bond spreads and extra-financial performance: An empirical analysis of emerging markets." International Review of Economics & Finance 58 (November 2018): 340–55. http://dx.doi.org/10.1016/j.iref.2018.04.005.
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Secrieru, Angela, and Nadejda Botnari. "Financing of Extra-curricular Education in the Republic of Moldova through the Prism of the Right to Education." Economica, no. 4(118) (January 2022): 76–92. http://dx.doi.org/10.53486/econ.2021.118.075.
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This article aims to analyse extra-curricular education institutions in the Republic of Moldova in terms of their funding and to make recommendations to improve the financial mechanism so as to respect the right of children and young people to education. The complexity of the financial phenomenon related to the field of extracurricular education is investigated by the use of statistical and mathematical methods. In particular, the analysis of the dynamics and structure of the budgets of extra-curricular education institutions was used. As sources of information for the research, the following are to be mentioned: the legal and regulatory framework governing the activity of extra-curricular education institutions and their budgetary process; the budgets of institutions of extra-curricular education; interviews, discussions at the level of extra-curricular education institutions and their founders.
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Mittal, Dr Santosh, Dr Renu Jain, and Dr Prativindhya Saini. "An Analysis of 7 Principles and Priorities of Budget 2023." International Journal for Research in Applied Science and Engineering Technology 11, no. 3 (March 31, 2023): 1168–72. http://dx.doi.org/10.22214/ijraset.2023.49627.
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Abstract: The Indian Budget for the fiscal year 2023–24 would incorporate seven fundamental values and priorities known as "Saptarshi," which will serve as a beacon for Amrit Kaal. The government's objective for this Amrit Kaal budget includes a technology-driven and knowledge-based economy, as well as sound public finances and a thriving financial sector, according to reports from the minister. This budget is the first to be passed under the Amrit Kaal. In Amrit Kaal's first budget, the Minister adopted the following seven guiding principles and priorities: green growth, youth power, inclusive development, going the extra mile, infrastructure and investment, maximizing potential, and financial sector.
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Akyuz, B., S. Sariozkan, and D. Bayram. "Factor XI mutation in normally fertile and repeat breeding Holstein cows in the Middle Anatolian region of Turkey: a financial approach." Animal Production Science 52, no. 11 (2012): 1042. http://dx.doi.org/10.1071/an12072.
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The aim of this study was to compare the prevalence of factor XI deficiency (FXID) carriers and potential financial losses depending on ‘extended calving interval’ and ‘extra service’ in normally fertile and repeat breeder cows in Turkey. For this purpose, a total of 161 Holstein cows were genotyped for the FXI gene mutation originating from various herds located in the Middle Anatolian region of Turkey. In the study, animals were divided into two groups – normally fertile (n = 118) and repeat breeding (n = 43) cows. In each group, one FXID carrier animal was identified and the prevalence of the FXID carrier was found to be 0.85 and 2.33% in normally fertile and repeat breeder cows, respectively. In a financial analysis, it was determined that extended calving interval in a normally fertile cow caused $246 losses and $546 losses in a repeat breeder cow. Additionally, financial losses due to extra service per conception were calculated as $12 and $36 per cow in normally fertile and repeat breeder cows, respectively. In normally fertile and repeat breeder cows, the sum of losses due to extended calving interval and extra service was calculated as $258 (246 + 12) and $582 (546 + 36). This study found that a repeat breeder cow causes an extra $324 ($582 – $258) financial loss compared with a normally fertile cow. Consequently, unlike other genetic disorders like BLAD and DUMPS, which do not decrease the performance of carrier animals, the mutant FXI allele could lead to repeat breeder syndrome in FXID carrier cows and cause important financial losses in dairy farms.
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Rai, Alka, Piyali Ghosh, Ragini Chauhan, and Richa Singh. "Improving in-role and extra-role performances with rewards and recognition." Management Research Review 41, no. 8 (August 20, 2018): 902–19. http://dx.doi.org/10.1108/mrr-12-2016-0280.
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Purpose This study aims to explore the possibility that rewards and recognition may be instrumental in improving both in-role and extra-role performances of retail sales associates, with an underlying mediating role of employee engagement in this relationship. Design/methodology/approach A survey was conducted across 35 retail stores in five cities located in North India on 247 sales associates. Hierarchical multiple regression analysis was conducted to test the mediation hypotheses. Analysis was done in lines with the conditions of mediation laid down by Baron and Kenny (1986). Findings Employee engagement is found to fully mediate the impact of rewards and recognition on in-role and extra-role performances. Practical implications Organizations should be committed to recognizing employees’ efforts and providing them with financial and non-financial rewards based on organizational policies. Such measures would improve in-role and extra-role performances through enhancing engagement level of employees. Originality/value This study makes significant contributions to literature on employee engagement and that on retail sector, especially in Indian context, through highlighting the mediating role of engagement. Given shortage and retention of skilled manpower as major challenges for Indian retailers, engaging sales associates through rewards and recognition to improve their performance at both in-role and extra-role levels can have significant implications for retailers.
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Sinnett, A., C. K. M. Ho, and B. Malcolm. "Expanding a dairy business affects business and financial risk." Animal Production Science 57, no. 10 (2017): 2167. http://dx.doi.org/10.1071/an15041.
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Australia’s dairy farmers have expanded the size of their businesses in response to rising costs and falling prices. Dairy farmers pursuing increases in wealth encounter a greater risk associated with increased size, complexity and output. It is the consequences of risk that matter. Risk in a farm business can be partitioned into either business risk or financial risk. Previous research on changes to farm systems has primarily focussed on the impact of business risk, with less regard for financial risk. Our analysis has shown that expanding a farm business is likely to increase financial risk more than business risk. Before committing to the decision to expand their businesses, dairy farmers have control over the amount they borrow and, thus, some control over the exposure of their businesses to additional financial risk. Knowing the extra risk associated with extra debt is additional information that contributes to more informed decisions. In this research, an approach to assessing the change in business and financial risk associated with different expansion options is demonstrated.
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Hermawan Adinugraha, Hendri, Irham Baihaqi Thoha, Haryanto Kanthi Widodo, Moh Hamdi, and Razie Bin Nasarruddin. "Learning Financial Literacy Through Savings Activities in Islamic Elementary Schools: Empirical Evidence at Islamic Elementary School." Journal of Elementary Educational Research 2, no. 2 (December 30, 2022): 54–70. http://dx.doi.org/10.30984/jeer.v2i2.317.
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Understanding and saving habits from an early age is the most important practice in the financial literacy of the Indonesian people, especially for children who are currently attending elementary school, including students of MI Al-Ustmani. The researcher used descriptive qualitative research. The research subjects used were students of MI Al-Ustmani. Data collection techniques in this study are interviews, observation, and documentation. Data analysis used in this research is data organization, data reading, describing data into code, classifying coding into themes, interpreting data, and presenting data. Researchers found empirical evidence that financial literacy learning at MI Al-Ustmani has been carried out through saving activities that are practiced by students every day. MI Al-Ustmani has included financial literacy both intra-curriculum and extra-extra-curriculum as well as direct practicum in the classroom. Learning financial literacy education through saving activities for MI Al-Ustmani students requires cooperation and synergy from various parties so that financial education is truly internalized in the mindset and can be manifested in the daily behavior of MI Al-Ustmani students.
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Wang, Hong, Deng Hui Xie, and Qi Jie Chen. "Research on the Relation between Corporate Social Responsibility Practice and Financial Performance under the Low Carbon Economy — From the Case Analysis of CNPC." Advanced Materials Research 734-737 (August 2013): 2041–46. http://dx.doi.org/10.4028/www.scientific.net/amr.734-737.2041.
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This thesis is focused on the relationship between the low-carbon performance indicator and financial performance indicator of the oil enterprise with social responsibility from the case of the CNPC. In the short run, the role of environment protection assumed by the oil enterprise will cause the extra cost and subsequent lower financial performance. After the correlation analysis of CSR report of CNPC from 2006 to 2011, the result shows that taking social responsibility, developing low-carbon economy, improving the efficiency of energy utilization and cleaning the energy structure will bring positive influence on the enterprise financial performance. Therefore, in the long run, there is a significant correlation between the low-carbon performance indicator and financial performance.
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Elmiza, Elmiza, and Fefri Indra Arza. "Pengaruh Faktor Finansial Dan Faktor Non Finansial Terhadap Kinerja Keuangan Pemerintah Desa." JURNAL EKSPLORASI AKUNTANSI 2, no. 2 (June 18, 2020): 2807–25. http://dx.doi.org/10.24036/jea.v2i2.250.
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This study aims to determine the effect of Financial Factors (Original Village Income, Transfer Funds, Other Income, Village Expenditures and Extra Time Budget Calculation / SiLPA) and Non-Financial Factors (Area of Village Area, Number of Population, Size of Village Government, Educational Background of Village Head, and Term of Office village head) on the Financial Performance of the Village Government in the nagari in Tanah Datar District in 2016-2018. The data use secondary data. The sampling technique uses Simple Random Sampling method with a total sample of 47 villages with a period of time of 3 years. Analysis of the data using multiple linear regression analysis.The results showed that Original Village Income, Transfer Funds, and Size of Village Government had a negative and significant effect on the Financial Performance of the Village Government. Village Expenditures Government had a positive and significant effect on the Financial Performance of the Village Government. Other Income, Extra Time Budget Calculation/SiLPA, Area of Village Area, Number of Population, Educational Background of Village Head, and Term of Office village head had no effect onthe Financial Performance of the Village Government.
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KOROLEV, Alexander S., and Ekaterina A. VASENEVA. "INSTRUMENTS OF ASEAN RESILIENCE AMIDST THE CRISES: A COMPARATIVE ANALYSIS." Southeast Asia: Actual Problems of Development, no. 2(55) (2022): 34–49. http://dx.doi.org/10.31696/2072-8271-2022-2-2-55-034-049.
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The article undertakes a comparative analysis of ASEAN resilience instruments amidst the three most severe socio-economic crises that the union has faced over the past 25 years. These are the 1997 Asian financial crisis, the 2008 global financial crisis and the corona crisis from early 2020 to the present. All three cases reveal similarities in ASEAN’s response models to socio-economic shocks, which is limited to three tools. In the analyzed cases active "institution building" in Southeast Asia can be identified. It included the launch of formal and informal committees, platforms, and ad hoc response centers. To a lesser extent, this is relevant to ASEAN's response to the 2008 crisis. With the exception of the global financial crisis, the greatest contribution to the stress-resistance of the association was made by ASEAN dialogue partners, which, as experience shows, led to an increased dependence of the member-states on financial assistance from extra-regional actors. This is clearly exemplified by cooperation in the ASEAN+3 format. A similar instrument to ensure ASEAN's resilience in all three cases is the reliance on foreign trade liberalization and promotion of free trade agreements. This instrument became particularly necessary after the global financial crisis of 2008, when the Association developed an exten-sive FTAs system.
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Baek, Sanghyon. "An Analysis of Structural Relationship of Financial aid, College Satisfaction, Curricular& Extra-Curricular Activity Participation." Korean Association For Learner-Centered Curriculum And Instruction 21, no. 11 (June 15, 2021): 745–59. http://dx.doi.org/10.22251/jlcci.2021.21.11.745.
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Chindengwike, James, and Ruchi Tyagi. "Vector Auto Regressive Analysis identifying government expenditure policy impact on sustainable economic development." Journal of Global Economy 18, no. 2 (June 12, 2022): 110–22. http://dx.doi.org/10.1956/jge.v18i2.645.
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This research investigates the effects of government expenditure in Uganda on infrastructure in promoting sustainable economic. The study used a longitudinal research design using financial records from financial years 1984-85 to 2015-16 as population with a sample size of 32 annual observations. The Johansen cointegration test indicates a long-run association between government expenditure in infrastructure, communication, electricity, and financial development. The Granger- Connection findings shows indirect connection between economic development rate and all the parts of public spending that were used with P-Value 0.04 and lastly, the Vector Auto Regressive (VAR) consequences indicated that public spending on infrastructure, communication, and energy, had a direct effect on economic development rate with P-Value 0.00. The paper recommended that extra spending on substantial infrastructures such as roads, airports, railways, water facilities, electricity, and communication add extensively to the economic development rate by growing the efficiency of the public and private sectors.
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Xu, Xiaobo, Martin Young, Liping Zou, and Jiali Fang. "Retirement Income and Financial Market Participation in New Zealand." International Journal of Financial Studies 11, no. 1 (January 30, 2023): 24. http://dx.doi.org/10.3390/ijfs11010024.
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Using New Zealand Household Economic Survey (HES) 2018 data, we examine the impact of direct financial market participation post-retirement on retirement income in New Zealand. Our results demonstrate the importance of post-retirement financial market participation in the enhancement of retirees’ financial well-being. We conclude that retirees who participate in the financial market enjoy a 78% increase in overall annuitised net wealth; further analysis also reveals a substantial 154% increase if government pensions are excluded from calculations of annuitised net wealth. Moreover, these retiree participants also show higher probabilities of financial-situation satisfaction. These results highlight the significant contribution to retirement income of direct financial market participation. Our paper sheds extra light on issues related to retirement financial well-being and has important implications for policy makers in New Zealand.
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Belarmino, Luiz Clovis, Antonio Domingos Padula, and Margarita Navarro Pabsdorf. "Economic Sustainability in Emerging Agro-Industrial Systems: The Case of Brazilian Olive Cultivation." Agriculture 12, no. 12 (December 5, 2022): 2085. http://dx.doi.org/10.3390/agriculture12122085.
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The economic sustainability of agro-industrial systems expresses firms’ competitive capacity and can be achieved with greater innovation, productivity and price management. The emerging olive oil agro-industrial systems in Brazil lack the information on economic and financial performance that they need to grow. The objective of this study is to evaluate the financial viability of an olive grove and the competitiveness and economic sustainability of the extra virgin olive oil using primary data collected and analyzed by the policy analysis matrix method. The main indicators considered with respect to current production and commercialization techniques are private and social profitability, added value, remuneration of domestic factors and total factor productivity. It is concluded that the emerging extra virgin olive oil agro-industrial system in Brazil has financially viable olive groves, significant competitiveness and presents economic sustainability.
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Nettleman, Mary D. "Decision Analysis: A Tool for Infection Control." Infection Control & Hospital Epidemiology 9, no. 2 (February 1988): 88–91. http://dx.doi.org/10.1086/645792.
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Financial resources for health care have been restricted. Constraints demand that physicians and administrators get the most for their money, yet the myriad of diagnostic tests and antibiotics available today can easily boggle the minds of those who must choose among them. This situation is particularly true of infection control where active research continually produces new products. Each hospital must choose among disinfectants, detergents, antibiotics, protective clothing, immunizations, dressing supplies, respiratory therapies, and many other products. At every point, questions arise. Is a new product worth the extra money? Alternatively, is a less expensive product really more cost-effective? How many additional infections must be prevented before a product “pays” for itself?
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Sathyamoorthi, C. R., Christian J. Mbekomize, Ishmael Radikoko, and Lillian Wally-Dima. "An Analysis of the Financial Performance of Selected Savings and Credit Co-Operative Societies in Botswana." International Journal of Economics and Finance 8, no. 8 (July 20, 2016): 180. http://dx.doi.org/10.5539/ijef.v8n8p180.
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The co-operative sector plays an important role in a country’s socio-economic development. This paper evaluated the financial performance of 9 selected Savings and Credit Co-operative Societies (SACCOSs) in Botswana by analysing audited financial statements of a five-year period from 2008 to 2012. The analytical techniques used include descriptive statistics of financial aggregates and ratios, correlation, regression and common size analyses. The financial aggregates analysed included all items that impact income generation as well as items that represent the financial position of the selected societies<em>.</em> The findings underscored that the selected SACCOSs achieved good financial results and were in strong financial position. The results also indicated a significant relationship between Net Profit ratio and Capital Employed Ratio to inform that the Net Profit Ratio was the most important explainer of Return on Capital Employed. The 5 year common size analysis also revealed a growth in income and in the financial status of the selected societies. The capital structure of these societies was characterised by substantial share of internal funds. Conclusively, maintaining an optimal balance between the interest on loans and interest on members’ savings, and investing extra cash in diversified portfolio to reduce the risk levels would make the SACCOSs grow and function more productively and profitably. They would also then succeed in attracting more members and thereby significantly contribute towards poverty reduction and economic diversification drives in the country.
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Singh, Aryaman, and Smriti Kaushal. "System Analysis and Working of Magnetic Levitation Trains." International Journal for Research in Applied Science and Engineering Technology 10, no. 4 (April 30, 2022): 1355–60. http://dx.doi.org/10.22214/ijraset.2022.41523.
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Abstract: This paper involves the layout, hardware, era, software and destiny makes use of “Magnetic levitation trains.” The maglev transportation machine is extra strong, quicker, financial, green. Maglev structures are presently in use for applications which includes bearings, excessive- speed trains, and manufacturing. Maglev is a way of propulsion that uses magnetic levitation to propel automobiles with magnets instead of with wheels, axles and bearings. With maglev, a vehicle is levitated a brief distance faraway from a manual manner the use of magnets to create both raise and thrust (levitation could not exceed above 10 centimetre’s). In destiny those excessive-pace maglev trains would supply a massive competition to the aviation enterprise.
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Ostonokulov, Azamat. "Improvement of methodology for accounting of extra-budgetary resources of public educational and medical institutions." E3S Web of Conferences 296 (2021): 06029. http://dx.doi.org/10.1051/e3sconf/202129606029.
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In the context of the pandemic, it is more relevant than ever to increase the expenditure of the state budget and the effective use of funds to ensure the openness and transparency of financial information about budget execution. This research investigates the sources of formation and direction of spending of extra-budgetary resources of public educational and medical institutions and the need to form systematic information about their movement from a scientific and theoretical standpoint. An analysis of the current state of accounting for extra-budgetary resources of public educational and medical institutions was carried out. Scientific proposals and practical recommendations for the effective management of extra-budgetary resources of educational and medical institutions and the improvement of their accounting methodology according to international accounting standards in the public sector have been developed.
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Elsaman, Hosam Azat, Tamadher Aldabbagh, Dina Sabry Said, Suriya Kumaran Kousihan, and Genaro V. Japos. "Do the innovation and digital transformation strategies induce sme performances In new normal era? Structrual & confirmatory analysis models." Acta Innovations, no. 47 (January 11, 2023): 41–55. http://dx.doi.org/10.32933/actainnovations.47.4.
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One of major challenge in a sustainable growth, which organizations face is a slow adoption of the digital transformation. This research work presents the reasons that lead to the slow digitization process in medical device SMEs in southern Germany. In addition, by developing the conceptual model, this work highlights the effect of these improper implementations on SME's business performances and financial situation. The researchers applied correlational research design methodology, with simple random sampling techniques along with empirical and statistical study with primary data collection. The main study variables are SME’s financial situation, SMEs organizational performance, and medical digitization rules. The study demonstrated the negative impact of delayed digital mechanisms in terms of businesses and financial performances.The extra transparency restrictions that add burdens for SMEs, and the lack of training for the employees, which in overall add more difficulties for adopting innovation and digital transformation are other factors negatively affecting the studied process.
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Kalmykov, Yu P. "Opportunities for Improving Financial Provision of Social Insurance Institutions in the Russian Federation." Finance: Theory and Practice 26, no. 4 (September 11, 2022): 211–29. http://dx.doi.org/10.26794/2587-5671-2022-26-4-211-229.
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The subject of the research is the analysis of priority directions of improvement of financial provisioning of activity of extra-budgetary funds of the Russian Federation that make up the system of social insurance institutions. The purpose of the study is to develop active and passive opportunities to improve the activities of the institution of social insurance, allowing to increase the level, stability and volume of insurance contributions to extra budgetary funds by improving the quality of the internal financial environment in certain types of economic activity, in particular “Manufacturing”. The relevance of the topic is confirmed by the fact that in recent years, the share of insurance contributions in revenues of social insurance institutions does not exceed 65%, i. e. in terms of the insurance mechanism, the budgets of social insurance institutions are deficit. Therefore, financial and economic solutions are required to improve the financial situation of social insurance institutions and stabilize their activities, including through intensive methods to encourage the activity of contribution payers to increase the rate base and reduce non-payments. The scientific novelty of the study lies in the development of author’s algorithm of forming the financial security program of social insurance institutions, combining active and passive opportunities, including financial instruments of solvency of economic entities. The main methods of the study include the method of content-analysis, tabular and graphical methods, analysis and synthesis as universal methods of scientific knowledge, as well as methods of effectiveness assessment. As a result of the study the basic elements of the program of improvement of financial maintenance of institutes of social insurance, including, in particular, offers on formation of passive possibilities at the expense of realization of measures of financial support from Government of the Russian Federation and active support at the expense of inclusion of actions in branch development strategies. And also recommendations are given on the inclusion of proposed measures in the activities of authorities and adopted sectoral strategies, including on the basis of the distribution of powers between the executive authorities and other interested parties on the basis of normative legal acts.
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Alefesha, Heba M. N., and Dina Al-Jamal. "Syrian Refugees’ Challenges and Problems of Learning and Teaching English as a Foreign Language (EFL): Jordan as an Example." Journal of Ethnic and Cultural Studies 6, no. 1 (June 23, 2019): 117. http://dx.doi.org/10.29333/ejecs/235.
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The study sought to identify the problems and challenges of teaching EFL to Syrian refugees and to identify the solutions to overcome the problems. The study has successfully met the purpose by conducting semi-structured interview with 10 Syrian refugees, one director of resettlement agency, one EFL manager, and one ESL instructors. The thematic analysis results shows that social, education, financial, and institutional are four important challenges of learning and teaching ESL to Syrian refugees in Jordan. Most of the social challenges are derived from the financial crisis, concerns about immediate family and relatives who are still residing in Syrian, childcare, lack of fulfilling basic needs, and mental hazard are severe social challenges for the Syrian refugees in terms of teaching ESL. Most of financial challenges are centralized to afford the regular family expenses, such as food, clothes, and medicine. Most of the challenges of learning EFL in terms of education include poor educational background, uncomfortable with English, lack of knowledge of teachers to deal with Syrian refugees, and lack of motivation. Budget crisis for addressing the demand of additional learning materials, new class environment, scarcity of teachers and volunteers, and poor academic background of Syrian refugees are major challenges under the institutional related challenges. The study recommends that the curriculum of teaching EFL should be designed easily by using sophisticated and learner friendly teaching methods. If necessary, ESL teachers should pay extra attention to teach EFL to Syrian refugees. For providing extra effort, the institution should pay extra compensation to motivate the teacher.
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Higuera, Francisco, Manuel Sigfrido Rangel-Frausto, Victor Daniel Rosenthal, Jose Martinez Soto, Jorge Castañon, Guillermo Franco, Natividad Tabal-Galan, Javier Ruiz, Pablo Duarte, and Nicholas Graves. "Attributable Cost and Length of Stay for Patients With Central Venous Catheter—Associated Bloodstream Infection in Mexico City Intensive Care Units A Prospective, Matched Analysis." Infection Control & Hospital Epidemiology 28, no. 1 (January 2007): 31–35. http://dx.doi.org/10.1086/510812.
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Background.No information is available about the financial impact of central venous catheter (CVC)-associated bloodstream infection (BSI) in Mexico.Objective.To calculate the costs associated with BSI in intensive care units (ICUs) in Mexico City.Design.An 18-month (June 2002 through November 2003), prospective, nested case-control study of patients with and patients without BSI.Setting.Adult ICUs in 3 hospitals in Mexico City.Patients and Methods.A total of 55 patients with BSI (case patients) and 55 patients without BSI (control patients) were compared with respect to hospital, type of ICU, year of hospital admission, length of ICU stay, sex, age, and mean severity of illness score. Information about the length of ICU stay was obtained prospectively during daily rounds. The daily cost of ICU stay was provided by the finance department of each hospital. The cost of antibiotics prescribed for BSI was provided by the hospitals' pharmacy departments.Results.For case patients, the mean extra length of stay was 6.1 days, the mean extra cost of antibiotics was $598, the mean extra hospital cost was $11,591, and the attributable extra mortality was 20%.Conclusions.In this study, the duration of ICU stay for patients with central venous catheter-associated BSI was significantly longer than that for control patients, resulting in increased healthcare costs and a higher attributable mortality. These conclusions support the need to implement preventive measures for hospitalized patients with central venous catheters in Mexico.
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Caporale, Guglielmo Maria, Luis Alberiko Gil-Alana, and Alex Plastun. "The weekend effect: an exploitable anomaly in the Ukrainian stock market?" Journal of Economic Studies 43, no. 6 (November 14, 2016): 954–65. http://dx.doi.org/10.1108/jes-09-2015-0167.
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Purpose The purpose of this paper is to provide some new empirical evidence on the weekend effect (one of the best known anomalies in financial markets) in Ukrainian futures prices. The analysis uses various statistical techniques. Design/methodology/approach The analysis uses various statistical techniques (average analysis, Student’s t-test, dummy variables, and fractional integration) to test for the presence of this anomaly, and then a trading simulation approach to establish whether it can be exploited to make extra profits. Findings The statistical evidence points to abnormal positive returns on Fridays, and a trading strategy based on this anomaly is shown to generate annual profits of up to 25 per cent. The implication is that the Ukrainian stock market is inefficient. Originality/value This paper provides some new empirical evidence on the weekend effect (one of the best known anomalies in financial markets) in Ukrainian futures prices. The analysis uses various statistical techniques (average analysis, Student’s t-test, dummy variables, and fractional integration) to test for the presence of this anomaly, and then a trading simulation approach to establish whether it can be exploited to make extra profits. The statistical evidence points to abnormal positive returns on Fridays, and a trading strategy based on this anomaly is shown to generate annual profits of up to 25 per cent. The implication is that the Ukrainian stock market is inefficient.
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Marín Andreu, Laura, and Esther Ortiz-Martínez. "Non-financial information of Spanish companies and financial evolution." Social Responsibility Journal 14, no. 4 (October 1, 2018): 782–801. http://dx.doi.org/10.1108/srj-08-2017-0145.
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Purpose The purpose of this paper is to study the evolution of the non-financial information reporting in Spain and evaluate if it is related to the financial evolution of the companies. Design/methodology/approach Sustainability reporting has been studied based on the Global Reporting Initiative (GRI) standards. The sample gathers Spanish large firms listed on the IBEX 35 in 2010. The period of the analysis covers six years, from 2010 to 2015. Findings The main results are that almost every company applies the GRI standards to the reports. The common is to apply limited or moderated assurances to the reports and ask for the insurance of the “big four.” The reporting is evolving from specific corporate social responsibility reports to the integrated reports which join financial and non-financial performances. The evolution of the earning per share and dividend per share (DPS) of the companies is moderately related with the sustainable reporting and highlights the positive relationship between the last GRI version, the combination level of assurance and the use of engineering firms with the financial evolution, mainly DPS. Originality/value The most important contribution of this paper is to add some extra information to the relationship between non-financial information and financial features of the companies, and in the case of Spain, where there are not so many previous studies and it is an important benchmark in Europe.
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Borg, Erik, Lars Vigerland, and Karin Winroth. "Formal ties in financial networks: professional clusters in financial services marketing." International Journal of Bank Marketing 34, no. 2 (April 4, 2016): 260–75. http://dx.doi.org/10.1108/ijbm-04-2015-0061.
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Purpose – The purpose of this paper is to investigate the role of formal ties in the marketing of financial services and thus provide evidence concerning the relationship between formal ties and the customer appeal of banks and investment banks. Design/methodology/approach – The paper uses correspondence analysis to study formal ties between financial market actors and relates them to customer rankings. The formal ties are described as intra-, inter- and extra-organizational ties. Findings – The authors find that there are several formal ties between financial market actors and provide compelling evidence illustrating how the attractions between financial service providers are related in several ways to the existence of formal ties between market actors. Research limitations/implications – The research is limited to formal, as opposed to informal, ties. The authors examine the essential implications of such ties. Practical implications – In practice, banks and investment banks should consider the implications of formal ties and market connections to improve their performance. Social implications – Networking is a tool for the marketing of financial services and should be understood as such. Originality/value – The originality of this study consists in showing the relevance of various attributes in studying networks in financial markets and in contributing to an understanding of social attributes and formal organization.
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Luo, Fu Bi. "Game Analysis on the Shareholders, the Manager and the Auditor in Equity Incentive Process." Advanced Materials Research 787 (September 2013): 997–1001. http://dx.doi.org/10.4028/www.scientific.net/amr.787.997.
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Equity incentive is a two-edged sword. In this paper, a three party game model among shareholders, the manager and auditor is built to study the equity incentives negative effects. The results are: the probability of the manager and the auditors collusion to manipulate accounting information is negative connected with the shareholders punishment, and is positive connected with the monitoring cost. Shareholders should improve the technical ability and measures to punish the manager and auditor heavily when they collude to manipulate financial information; Shareholders and the regulatory agencies should give no chance to the manager and the auditor to obtain extra income from accounting information manipulation as much as possible.
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Puopolo, Giovanni Walter, Emanuele Teti, and Veronica Milani. "Does the market reward for going green?" Journal of Management Development 34, no. 6 (June 8, 2015): 729–42. http://dx.doi.org/10.1108/jmd-03-2014-0027.
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Purpose – The purpose of this paper is to investigate the effects of the application of green standards on the companies’ financial returns. It aims at answering the following question: does the market reward or penalize the players that carry out responsible management policies toward environment? Design/methodology/approach – Using US data from 2009 to mid-2014 and employing two financial models, that is Capital Asset Pricing Model and Fama-French three-factor model, the authors first estimate the extra remuneration provided to investors. Then, the authors link this extra return to a green-based factor. The green-factor data are taken from Newsweek Green Rankings, which annually publishes an environmental ranking of the 500 biggest publicly traded companies in the USA. Findings – The analysis demonstrates that there exists no linear relationship between the adoption of green standards and financial returns, i.e. the “green-behavior” does not affect the remuneration required by investors. These results could be justified by the fact that the implementation of environmentally friendly standards is quite a new one. Research limitations/implications – The results could be subject to major changes in next few years, due to the increasing attention over environmental issues. Originality/value – The paper investigates the financial profitability and the creation of economic value of a topical managerial issue, in light of the increasing importance of social responsible behavior for the companies. To the authors knowledge, this is the first paper that examines this topic.
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Shcherbakova, Irina, and Tatyana Faiberg. "Improvement of Financial Regulation in the Sphere of Municipal Solid Waste Management." Bulletin of Baikal State University 30, no. 2 (June 11, 2020): 281–91. http://dx.doi.org/10.17150/2500-2759.2020.30(2).281-291.
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The reform currently being implemented in the sphere of municipal solid waste (MSW) management requires large investments both from the government and management bodies at all levels, as well as from economic entities. Their stimulation is possible only through the use of various financial regulation tools. The article deals with the main tools of financial regulation in the sphere of MSW management, such as environmental payments and subsidies from the Federal budget, while simultaneously implementing program and project budgeting. The analysis showed that at present, despite the development of these financial tools, there is no effective mechanism for financial regulation in the sphere of MSW circulation. It is proposed to streamline and include environmental payments in the budget and tax legislation of the Russian Federation in order to increase the transparency of financial flows in this area. It is also necessary to create a special extra-budgetary Fund which will be used to finance investment projects in the field of MSW circulation.
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Kovinić, Nikola, Marko Savić, and Nikola Pavlović. "E-banking analysis during COVID-19 pandemics." Ekonomski signali 17, no. 2 (2022): 169–83. http://dx.doi.org/10.5937/ekonsig2202169k.
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Electronic banking presents a general term used to denote a process allowing legal and physical entities to perform personal and commercial banking transactions by using electronic and telecommunication networks. It covers various jobs such as assets transfers, current account statements, bill payments, the closest ATM locating, attaining the information about financial products and services, loan applications, and some other activities performed with the use of a computer, smartphone, or some other technical devices. The subject of this research study is the analysis of the e-banking usage during COVID-19 pandemics in the Republic of Serbia and Bosnia and Herzegovina. COVID-19 pandemics influenced a great number of transactions to be done online, i.e. by using digital payment options. Furthermore, it affected banks to develop extra benefits for their users, as well as, to promote current e-architecture referring to the possibilities of e-banking use.
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Khan, Muhammad Ahmad, and Dr Abida Parveen. "Impact of Stipulations, Contingency and Deferment to Future on Sale; Comparative Analysis of Jurists’ Schools of Thought." Al-Aijaz Research Journal of Islamic Studies & Humanities 6, no. 1 (March 31, 2022): 1–12. http://dx.doi.org/10.53575/u1.v6.01.(22)1-12.
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Islamic Shariah has clearly described the outcomes of various financial transactions. If contracting parties perceive these outcomes sufficient for their need, they don’t stipulate any condition in the contract. However sometimes it is recognized by the contractors that one or more conditions should be stipulated in the contract to safeguard their rights or give some extra benefits to anyone or both of them. In some cases it is intended by the contractors to make a contract contingent upon an uncertain future event or defer its effectiveness till a future date. In contemporary world numerous types of conditions are stipulated in various financial contracts. Also several transactions involve contingency or deferment of different financial contracts. There is a possibility that stipulation, contingency and deferment may lead to conflict, exploitation and undue loss to any party. To prevent these consequences, Islamic Shariah has defined the parameters for stipulation in various contracts. Guidelines regarding contingency and deferment of contracts have also been described in Islamic Jurisprudence. Sale is the most common financial contract executed worldwide for business and personal needs. This article presents an analysis of stipulation of conditions in sale as well as making it contingent and deferred in light of Islamic Jurisprudence. Opinions of jurists of four Schools of thought about these issues have also been discussed, analyzed and compared in this article.
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Bedük, Selçuk. "Missing Dimensions of Poverty? Calibrating Deprivation Scales Using Perceived Financial Situation." European Sociological Review 36, no. 4 (April 17, 2020): 562–79. http://dx.doi.org/10.1093/esr/jcaa004.
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Abstract Deprivation scales usually cover some but not all aspects of poverty. Missing dimensions could affect who is and is not identified as poor. Despite its importance, whether missing dimensions affect the measurement of poverty has not been empirically examined in the EU context. Such an examination requires data on missing dimensions that existing surveys do not usually collect. In this article, I get around this problem with an innovative design and using the rich content of the British Household Panel Survey (1999–2008). I use perceived financial inadequacy as a proxy for poverty and show that, independent of the deprivation status, having a need in healthcare, childcare, social care, or education increases the risk of reporting financial inadequacy. The main explanations for these effects are extra spending and reduced earnings of the families (as a response to having extra needs), and not other biases that might arise from using a self-assessed proxy measure such as scale heterogeneity, personality traits, state dependence, anticipations, or psychological negativity. These findings demonstrate the need for more comprehensive measures. Unless relevant indicators of missing dimensions (e.g. cost-related unmet needs in healthcare) are included in the analysis, deprivation scales might fail to identify some people experiencing poverty.
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Wekesa, Violet, Lydia Kipkoech, and Peter Okemwa. "Financial Resource Planning Dynamics and Performance of Upgraded Extra-County Schools to National Status in Western Kenya Counties." East African Journal of Interdisciplinary Studies 3, no. 1 (February 23, 2021): 27–39. http://dx.doi.org/10.37284/eajis.3.1.280.
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The assessment of secondary school success is according to the number of students they are producing to join universities and other higher learning institutions. To increase access to all pupils from primary schools to access secondary schools, the government of Kenya upgraded previously extra county schools to national status to ensure regional distribution of schools across the nation. With the upgrade, the government was required to inject funds to enable facilities expansion. Despite the upgrade, the money allocated and disbursed to schools has always been inadequate to meet the needs of students. Therefore, this demands that school management makes plans for financial mobilisation to ensure that school operations are done without interruptions. The paper looks at the financial resource planning strategies that upgraded national schools in western Kenya have in place for the purpose of improving their performance. Data was collected from eight of the upgraded schools making up the study population where principals and teachers were the respondents. A sample of 156 respondents was selected to answer research questions through interviews and questionnaires. Analysis of data was performed using quantitative and qualitative methods. SPSS facilitated quantitative data analysis. The study found out that schools experienced financial shortfall arising from inadequate capitation grants from the government and delay in payment of schools by students. To cushion themselves, schools had made several financial plans like applying for grants for infrastructure development. Further, despite schools having large tracts of land, some school management did not put into use either through growing grass for dairy farming or planting crops for subsidising school food supplies. Computed correlation statistics showed a weak correlation that existed (r=0.191 and p=0.016) between financial planning dynamics and academic performance of upgraded national schools in the western region of Kenya. The paper concludes that financial resource planning strategies had minimal effects on the academic performance of upgraded national secondary schools in Kenya Certificate of Secondary examinations. The paper recommends that there is a need for school administration to work with stakeholders to identify profitable projects that can be implemented in their school to earn income.
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Sarikas, Robert H., Elizabeth Tipton, Andy Fodor, and Arsen M. Djatej. "Sustainability Methodologies and Sustainability-linked Senior Management Compensation Policies: An Analysis of Relationships for Global Companies in the Healthcare and Educational Services Sectors." Environmental Management and Sustainable Development 12, no. 1 (March 5, 2023): 82. http://dx.doi.org/10.5296/emsd.v12i1.20502.
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The primary objective of this research is to examine the relationship between different forms of compensation for the board of directors/senior management and key sustainability indicators for publicly traded companies in the healthcare educational services economic sectors across the globe. This study also investigates the existence of measurable links between sustainability policies and extra-financial performance-oriented compensation for CEO, executive directors, and non-board management individuals based on ESG (environmental, social, and governance) or sustainability factors. The findings reveal a rather moderate, but important relationship between the independent and the dependent variable.
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Räsänen, Pirjo, Harri Sintonen, Olli-Pekka Ryynänen, Marja Blom, Virpi Semberg-Konttinen, and Risto P. Roine. "Measuring cost-effectiveness of secondary health care: Feasibility and potential utilization of results." International Journal of Technology Assessment in Health Care 21, no. 1 (January 2005): 22–31. http://dx.doi.org/10.1017/s0266462305050038.
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Objectives: Whether cost-effectiveness of secondary health care can be measured in a simple, yet commensurate way was studied.Methods: Approximately 4,900 patients' health-related quality of life scores before and after treatment were measured. Used were a combination of quality of life data with diagnostic and financial indicators routinely collected in the hospital.Results: Seventy percent of patients returned the first questionnaire and the informed written consent to participate. Of these patients, 80 percent also returned the second questionnaire sent out 3 to 12 months after treatment, depending on clinical specialty and diagnostic category. The routine of sending out questionnaires could be automated in such a way that data collection required only a limited amount of extra work. Patients were generally satisfied with the fact that the hospital was interested in their well-being also after treatment. No physician offered the chance to participate refused data collection in the patient group he or she was responsible for. The attitudes of the nursing staff were generally positive toward data collection, although it caused some extra work for some of them. The possibility of relating already routinely collected financial performance indicators with a relevant measure of treatment effectiveness, opened prospects for refined analysis of cost-effectiveness of secondary health care.Conclusions: Routine collection of health-related quality of life data as an indicator of treatment effectiveness is feasible, requires only a small amount of extra work, and is potentially very useful when combined with existing measures of hospital performance.
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Onarheim, Kristine Husøy, Ole Frithjof Norheim, and Ingrid Miljeteig. "Newborn health benefits or financial risk protection? An ethical analysis of a real-life dilemma in a setting without universal health coverage." Journal of Medical Ethics 44, no. 8 (March 30, 2018): 524–30. http://dx.doi.org/10.1136/medethics-2017-104438.
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IntroductionHigh healthcare costs make illness precarious for both patients and their families’ economic situation. Despite the recent focus on the interconnection between health and financial risk at the systemic level, the ethical conflict between concerns for potential health benefits and financial risk protection at the household level in a low-income setting is less understood.MethodsUsing a seven-step ethical analysis, we examine a real-life dilemma faced by families and health workers at the micro level in Ethiopia and analyse the acceptability of limiting treatment for an ill newborn to protect against financial risk. We assess available evidence and ethical issues at stake and discuss the dilemma with respect to three priority setting criteria: health maximisation, priority to the worse-off and financial risk protection.ResultsGiving priority to health maximisation and extra priority to the worse-off suggests, in this particular case, that limiting treatment is not acceptable even if the total well-being gain from reduced financial risk is taken into account. Our conclusion depends on the facts of the case and the relative weight assigned to these criteria. However, there are problematic aspects with the premise of this dilemma. The most affected parties—the newborn, family members and health worker—cannot make free choices about whether to limit treatment or not, and we thereby accept deprivations of people’s substantive freedoms.ConclusionIn settings where healthcare is financed largely out-of-pocket, families and health workers face tragic trade-offs. As countries move towards universal health coverage, financial risk protection for high-priority services is necessary to promote fairness, improve health and reduce poverty.
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Biruk Befkadu, Margaret E. Adamek, and Debebe Ero. "The Financial Challenges of Parents of a Child with Autism in Addis Ababa, Ethiopia: A Qualitative Study." Journal of Social Sciences and Management Studies 1, no. 1 (January 5, 2022): 1–7. http://dx.doi.org/10.56556/jssms.v1i1.33.
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Little is known about the financial challenges of autism. This study looks into the financial challenges faced by parents of a child living with autism in Addis Ababa, Ethiopia. Twelve in-depth interviews and four key informant interviews were held with the professionals in Joy and Nehemiah Autism Centers. The participants were selected via the convenience sampling method. The data were transcribed and analyzed through thematic data analysis. All the participants underlined that caring for a child with autism spectrum disorder (ASD) requires extra cost, attention, and effort. Most of the participants complained about the financial burden in relation to the cost of fulfilling the basic needs (high cost of food and clothing), transportation, and medical expenses. The system has to proactively work to address the financial and other concerns of the parents. The service is limited and unsatisfactory compared to the need. On the service provision, the government should try and address the different unmet needs and challenges of these children and their parents by providing proper attention and financial support
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Befkadu, Biruk, and Margaret E. Adamek. "The Financial Challenges of Parents of a Child with Autism in Addis Ababa, Ethiopia: A Qualitative Study." Integrated Journal for Research in Arts and Humanities 2, no. 1 (January 31, 2022): 5–10. http://dx.doi.org/10.55544/ijrah.2.1.7.
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Little is known about the financial challenges of autism. This study looks into the financial challenges faced by parents of a child living with autism in Addis Ababa, Ethiopia. Twelve in-depth interviews and four key informant interviews were held with the professionals in Joy and Nehemiah Autism Centers. The participants were selected via the convenience sampling method. The data were transcribed and analyzed through thematic data analysis.
All the participants underlined that caring for a child with Autism Spectrum Disorder (ASD) requires extra cost, attention, and effort. Most of the participants complained about the financial burden in relation to the cost of fulfilling the basic needs (high cost of food and clothing), transportation, and medical expenses.
The system has to proactively work to address the financial and other concerns of the parents. The service is limited and unsatisfactory compared to the need. On the service provision, the government should try and address the different unmet needs and challenges of these children and their parents by providing proper attention and financial support.
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Gupta, Seema. "Financial literacy, Savings and Investment behaviour of IT professionals." Journal of Business Management and Information Systems 10, no. 1 (April 14, 2023): 26–30. http://dx.doi.org/10.48001/jbmis.2023.1001006.
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India's IT sector significantly contributes to the country's GDP. Savings and investments are essential for accelerating economic growth and elevating India. The goal of this study is to investigate the saving opportunities, investing behaviour, and degree of financial literacy among IT professionals. IT professionals have a distinct perspective when they decide to invest in a certain avenue and they want their money to be invested in the most safe and liquid method possible. These are just a few examples of the many characteristics of savings and investment behaviour. Their investing goals likewise vary, ranging from monetary stability to extra revenue and so forth. The study looks at how people's savings and investing choices are related to their degrees of financial literacy. A structured questionnaire was used for the primary survey analysis of 90 IT professionals employed in India's national capital area. The results demonstrate a substantial link between investment decisions and perceived financial knowledge.
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BELGIBAYEVA, Anargul, Oxana DENISSOVA, Marina KOZLOVA, Irina SAVCHENKO, Azat TLEUBAYEV, and Gaukhar SIXIMBAYEVA. "Analysis of Sustainable Development of SMEs in Agriculture." Journal of Environmental Management and Tourism 13, no. 3 (June 3, 2022): 681. http://dx.doi.org/10.14505/jemt.v13.3(59).09.
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The issue of managing the financial stability of SME enterprises is one of the most relevant in modern conditions, since low financial stability can lead to the inability of the enterprise to pay its debts and obligations, as well as to the lack of funds for the development of production (investment, expansion of the material and technical base), and excess can hinder development, burdening the costs of the enterprise with excess (extra) stocks and reserves.
The key to minimizing risks, increasing their resilience and competitiveness is essential for many of the world's largest companies to develop and unlock new opportunities. The enterprises of the agro-industrial complex are no exception, given the current conditions for the functioning of the domestic economy, where certain opportunities are created for the development of small and medium-sized businesses, including in the agro-industrial complex, one of which can be noted the provision of state support for the sustainable development of small and medium-sized enterprises at the state level with the adoption a number of national projects and programs.
The aim of the study is to analyze the sustainable development of small and medium-sized businesses in the agro-industrial complex through strategic competitive advantages caused by changes that are associated with economic and structural crises in the economy. The result of the study is the identification of problems and ways to solve them.
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VASILEIOU, EVANGELOS. "ACCURACY VERSUS COMPLEXITY TRADE-OFF IN VaR MODELING: COULD TECHNICAL ANALYSIS BE A SOLUTION?" Journal of Financial Management, Markets and Institutions 07, no. 02 (October 22, 2019): 1950003. http://dx.doi.org/10.1142/s2282717x19500038.
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Accurate Value at Risk (VaR) estimations are crucial for the robustness and stability of a financial system. Even though significant advances have been made in the field of risk modeling, many crises have emerged during the same period, and an explanation for this is that the advanced models are not widely applied in the financial industry due to their mathematical complexity. In contrast to the mathematically complex models that torture the data in the output stage, we suggest a new approach that filters the data inputs, based on Technical Analysis (TA) signals. When the trading signals suggest that the conditions are positive (negative) for investments we use data from the previously documented positive (negative) periods in order to calculate the VaR. In this way, we use input data that are more representative of the financial conditions under examination and thus VaR estimations are more accurate and more representative (nonprocyclical) than the conventional models’ estimation that use the last nonfiltered [Formula: see text]-day observations. Testing our assumptions in the US stock market for the period 2000–2017, the empirical data confirmed our hypothesis. Moreover, we suggest specific legislative adjustments that contribute to more accurate and representative VaR estimations: (i) an extra backtesting procedure at a lower than the 99% confidence level as a procyclicality test and (ii) to ease the minimum requirement of 250 observations that is currently the input threshold because it leads to less accurate VaR estimations.
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Dulina, Nadezhda, Dar'ja Moiseeva, Eugeniya Anufrieva, and Vera Paramonova. "Credit Culture of Students as the Object of Sociological Analysis." Logos et Praxis, no. 1 (June 2019): 75–90. http://dx.doi.org/10.15688/lp.jvolsu.2019.1.8.
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Growth of volume in crediting to individuals in the Russian Federation during 2008-2018 and problems of debt maintenance have actualized the need of studying changes in the sphere of Russian crediting culture. The aim of the paper is to study credit attitude of modern student youth. At the first stage of the study the authors analyzed the correlation between key options: "credit culture", "credit attitude", "credit behavior", "financial culture", "financial attitude", "financial behavior". The investigators carried out the review of foreign and Russian research works aimed at studying the credit culture and credit behavior of students. They revealed features of foreign studies of credit culture / behavior, on this basis they conclude that this subject is poorly developed in Russia not only by individual socio-demographic groups, but also by the population generally. The working hypothesis of the research has been put forward: it is the change in the credit attitude of young people who do not have their own credit experience, which is the evidence of serious changes in the credit culture. At the second stage, the pilot study "Credit behavior of the population" (December 2017 -January 2018, Volgograd, accidental sampling (n = 404), the sample representation task was not set, the method of collecting information: on-line questioning) has been implemented. The results of the study let the authors to describe the credit culture of Volgograd Universities' students. The strong savings orientation among students has been defined. They are prone to saving money in a difficult situation and are ready to provide financial assistance, but they would not like to resort to it themselves in case of difficulties. Students realize the need of improving their level of financial literacy for building their own effective financial strategies. In the minds of students there is a necessity to correlate risk and result, but not all of them are ready to risk. Analysis of differences in the responses of full-time and extra-mural students has confirmed the working hypothesis. Credit attitude of students, in our point of view, testify the rootedness of the youth credit culture. The correlation between the results of estimating the impact of credit practice on credit culture and the modern scale of crediting to Russians makes it possible to hypothesize that there will be a strong transformation of the credit culture of Russians in the next 20 years. The authors plan to test this hypothesis in their further studies.
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TOPOROVA, Yuliya M. "State defense order as a means of enrichment." National Interests: Priorities and Security 18, no. 6 (June 15, 2022): 1103–19. http://dx.doi.org/10.24891/ni.18.6.1103.
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Subject. The article discusses the threat of a conflict of interests between public finance and private capital. Objectives. I analyze the fiscal and monetary policy in relation to enterprises of the military-industrial complex. Methods. The study employs methods of statistical and graphical analysis. Results. The paper highlights the shortcomings of financial and monetary policy related to enterprises of the military-industrial complex that implement the State defense order. It provides the analysis of interrelation between the financial condition of enterprises operating in the military-industrial complex and the change in the key rate of the Central Bank of the Russian Federation and the loan interest rate. Conclusions. To prevent a conflict of interests between public finances and private capital and to reduce the threat to military-economic security, enterprises of the military-industrial complex of Russia should get loans from extra-budgetary funds.
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Aliev, A. A., O. V. Litvishko, A. I. Yusifova, and A. A. Fateeva. "Analysis of the efficiency of financial and economic activities of russian football clubs." Vestnik Universiteta, no. 5 (July 6, 2021): 85–92. http://dx.doi.org/10.26425/1816-4277-2021-5-85-92.
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Attracting financing and a stable inflow of capital investments for development is one of the most important issues in the framework of a market economy for any sphere, including the professional sports industry. The inflow of sufficient funding depends to a high degree on the investment attractiveness of the object. In addressing these issues, an essential role is played by the assessment of the effectiveness of financial and economic activities, which affects the amount of funds raised from both budgetary and extra-budgetary sources. The identification of the most important performance factors will allow us to direct efforts to maintain their favorable condition, which is the key to the stable development of the sports industry. The conducted analysis showed that with a competent approach, in particular in the issues of popularization of the sport, the league and club brand, customer orientation and the use of the product exclusivity factor, qualified personnel, as well as investment and innovation activity, including in the issue of training sports personnel, the professional sports industry can be considered as an effective investment and advertising tool that can generate income both in monetary form and in the form of image and socially significant effect.
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Bondaruk, Taisiya H., Igor S. Bondaruk, and Maksym V. Dubyna. "Financial sustainability as a factor of forming fiscal space of local budgets." Economies' Horizons, no. 2(13) (November 23, 2021): 4–16. http://dx.doi.org/10.31499/2616-5236.2(13).2020.205286.
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The purpose of the research is to deepen the theoretical foundations of financial stability as a factor in shaping the fiscal space of local budgets and substantiate the methodological tools for assessing the financial stability of local budgets of Ukraine in the medium and long term. Methods. The following research methods were used in analysing the problem: induction, deduction, system approach, statistical analysis, logical generalization, graphical method. Results. Fiscal extension gives the opportunities to local authorities to obtain and use extra budget resources for achieving the goal taking into account the restrictions caused by the necessity to maintain the financial sustainability in mid- and long-term periods. A methodological toolkit for assessing the financial sustainability of local budgets in mid- and long-term periods is proposed. The complex of arguments for the appropriate applying of the estimation of financial sustainability of local budgets in the national practice using the methodology of the European Commission in the mid-term period is given. It is substantiated that the development of strategic directions for ensuring the long-term financial sustainability of local budgets in Ukraine should take place with the use of foresight. It is substantiated that the fiscal space provides opportunities for local governments to obtain and use extra budgetary resources to achieve a certain goal, taking into account the constraints due to the need to maintain financial stability in the medium- and long-term periods. Methodical tools for assessing the financial stability of local budgets in the medium- and long-term periods are proposed. A set of arguments on the expediency of applying the methodology of the European Commission in the medium-term period in the native practice of calculating the financial stability of local budgets is presented. It is substantiated that the development of strategic directions to ensure long-term financial stability of local budgets of Ukraine should take place using foresight. Practical meaning. The practical significance of the obtained results is in the possibility of using methodological tools to assess the effectiveness of local budget sustainability management by state and local authorities in developing and making management decisions to regulate the level of financial stability of local budgets. Prospects for further research. The formation of theoretical foundations of financial stability as a factor in the formation of the fiscal space of local budgets and substantiation of methodological tools for their assessment in the medium and long term periods confirms the need for further scientific substantiation of strategic directions of long-term financial stability of local budgets in Ukraine under the condition of decentralization.
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Aggarwal, S., P. Prakhar, S. Kohli, A. Negi, M. Jauhari, and S. Bhalla. "Retrospective analysis and chemotherapy results in extra-nodal NHL patients in a large super-speciality hospital in North India." Journal of Clinical Oncology 27, no. 15_suppl (May 20, 2009): e19566-e19566. http://dx.doi.org/10.1200/jco.2009.27.15_suppl.e19566.
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e19566 Background: We retrospectively analysed records of the Patients visiting the pathology department of Sir Ganga Ram Hospital, New Delhi a super-speciality hospital, between February 2007- February 2008. Out of a total of 16,500 cases, NHL was reported in 154 (0.93%)cases. The median age was 52 yrs and the no. of male patients were 104 and female were 50 making M:F = 2:1. The type of NHL was B-Cell type (CD-20+ve) in 132(85%) and T-Cell type (CD 3+ve) in 22 (15%) cases. Out of 154 patients, 77 were nodal and 77 were extra nodal. Additional features - HIV positivity in 2 patients, autoimmune haemolytic disease in 1 patient and thalessemia major in 1 patient. In extra-nodal group of NHL patients the no. Of male and female patients were 55 & 22 respectively (M:F=2.5:1). Out of 77 extra-nodal cases, 31(20%) were GIT NHL (Stomach -16, Colon-8, Ileum-4, and Duodenum-3) and out of the rest 46 extra-nodal cases the site of origin was - head & neck-14, skin n soft tissues -8, primary CNS-6, testicular-4, para-spinal- 3, breast mass-3, perinephric-2, bones-2 and 1 each in cervix, lung mass, liver and cervical plexus. Methods: A detailed analysis of 31 GIT NHL cases was carried out. 28 out of 31 were B-Cell type and 3 were T-Cell type. 26 out of 31 were diffuse large cell variety, 2 were mixed small & large cell variety and 1 MALT variety. In 2 patients the type of lymphoma could not be ascertained. Bone marrow infiltration was present in 2 out of 31 cases of GIT Lymphoma. Surgery was carried out in 15 of 31 GIT NHL cases and these were arising from Colon, Ileum and Duodenum. No surgery was performed in patients with stomach lymphoma. Results: Of all the extra-nodal cases chemotherapy was given to 39 patients - R-CHOP = 20 patients, CHOP = 13 patients, high dose MTX in primary CNS NHL = 6 patients. CR was achieved 16 out of 20 R-CHOP patients (80%), 8 out of 13 CHOP Patients (61 %) and 4 out of 6 high dose MTX patients (66%). No significant financial relationships to disclose.
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Alevizakos, Michail, Apostolos Gaitanidis, and Leonard Joseph Appleman. "Quantification of the financial burden of antineoplastic agent price increases." Journal of Clinical Oncology 37, no. 15_suppl (May 20, 2019): 6519. http://dx.doi.org/10.1200/jco.2019.37.15_suppl.6519.
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6519 Background: Antineoplastic medication prices are overall increasing yet this phenomenon is not limited to new medications but can also be observed in already established medications. Methods: We accessed the yearly payment files from Medicare Part B for injectable antineoplastic agents (codes J8501-J9999) for the years 2010-2017 and all costs were adjusted to 2017 USD to adjust for inflation. We then calculated the price-per-dose for every medication and compared that price with the price-per-dose that the medication would have if its initial price was only affected by inflation. We subsequently multiplied the difference with the total doses of the medication administered in order to calculate the additional cost accrued by Medicare from medications whose price had increased more than the inflation rates. Only medications with total annual payments >10 million USD/yr were included in the analysis. Notably, Medicare provides reimbursement based on average U.S. market prices. Results: Price increases were noted on average in 64.5% of already established medications (median 69.6%, range 45.4-74.1%), leading to an average additional extra cost of 243 million USD per year (range 140-330 million USD), for a total of 1.7 billion USD over the 7 years of observation. Rituximab (539 million USD), trastuzumab (221 million USD), and bevacizumab (178 million USD) accrued the highest extra costs. This extra cost represented 4.6-8.9% of the annual total Medicare Part B spending for antineoplastic medications (Table). Conclusions: The majority of already established injectable chemotherapeutics demonstrate price increases that lead to substantial additional financial cost to Medicare and likely other U.S. markets as well. Price increases of Medicare Part B antineoplastic medications with cost >10 million USD/yr. [Table: see text]
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KAYNAR, GAD. "Pragmatic Dramaturgy: Text as Context as Text." Theatre Research International 31, no. 3 (October 2006): 245–59. http://dx.doi.org/10.1017/s0307883306002215.
Full textAbstract:
This essay attempts to theorize the decades-long practice of German and other dramaturgs, a practice that is rarely acknowledged by theatre research. It maintains that the dramaturgical interpretation of the specific play in the process of preparing it for stage realization is subject to ‘applied dramaturgy’. Dramaturgy in this sense is predominantly ‘circumstantial’ rather than play-oriented, accounting mainly for the contextual performance conditions, either extra-textual, extra-theatrical or both. Through concrete and partly personal examples drawn largely from the field of production dramaturgy, the article suggests that extrinsic parameters such as the management of the theatre; the definition of the theatrical institution; its implied spectators; the reality conventions within which it operates; its human artistic, technical, spatial and financial resources; its marketing methods; and so on might be no less important to academic play and performance analysis than they are for practical theatre purposes.
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Emife, Monye-Emina, and Edirin Jeroh. "Determinants of abnormal audit fees in international financial reporting standards-based financial statements." Ekonomski horizonti 24, no. 1 (2022): 75–93. http://dx.doi.org/10.5937/ekonhor2201075m.
Full textAbstract:
This study essentially examines the audit effort as a possible determinant of the abnormal audit fees evinced in International Financial Reporting Standards-based financial statements. Therefore, the secondary data were sourced from the audited annual reports and the relevant financial statements of the Nigerian listed banks for the period of observation (2010-2019). An analysis was performed using the relevant techniques that include descriptive statistics, the correlation matrix and panel regression. The findings showed that the IFRS, the client complexity (CPX) and the client size (SIZ) were negatively correlated with abnormal audit fees (ABFEE), whereas joint audit (JAD) recorded a positive correlation with such abnormal audit fees. Lucidly, joint audit showed a stronger relationship with abnormal audit fees, whereas the client size showed a significant, but negative relationship with abnormal audit fees. Similarly, the fact that, with a probability value 0.9494, the relationship between ABFEE and the client complexity was not significant was noticed. Given these research outcomes, it can be concluded that abnormal audit fees are primarily motivated by extra or unexplained audit efforts and the costs associated with them. It is, therefore, recommended that, proportionately with the service(s) rendered, accounting professional bodies should review, harmonize and tactically institute a limit for professional charges through the enforcement of regulated benchmarks for audit fees payable by clients.