Academic literature on the topic 'Financial-economic results'
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Journal articles on the topic "Financial-economic results"
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Nemessályi, Ákos. "Financial Analysis of Agricultural Enterprises’ Economic Results." Acta Agraria Debreceniensis, no. 10 (May 11, 2003): 270–79. http://dx.doi.org/10.34101/actaagrar/10/3505.
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The main objective of this paper is to give an overview about the economic results and financial status of agricultural enterprises in Hajdu-Bihar Count, as well as, froa methodology viewpoint,find the place of the used indexes in the system of effectivity indexes in farm management . From the complex database describing the enterprises, the figures on the balance sheets and profit and loss accounts were used and analysed. As a result of the analysis the below statements can be made:The owner’s equity ratio within the total equity is very different in corporations and in individual farms. The lower values in case of corporations show their indebtedness. At the same time, the figures indicate that it is more difficult for individual farms to receive loans.The average of dynamic indebtedness indexes, in case of individuals are closer to 0 which generally derives from the low level of liabilities. The same indexes of corporations o the other hand show significant indebtedness. The figures indicate that the yearly cash flow can hardly cover the net liabilities.The profitability proportional to the production value is generally low, mostly negative, independent from size and organisational form.As a summary, it can be said, that individual as well as corporate farms suffer financing problems, the nature of these problems is different in the two groups. On the on hand, the operation and development of the individual, mostly the smaller, farms are hindered by the difficulties of acquiring external capital. On the other hand, the results of corporate, mostly the cooperative, farms is impeded by the burdens of liabilities accumulated in previous years.
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Shahbanov, R. B., and M. M. Khalidov. "On Accounting of Economic Entity Financial Results." Herald of Dagestan State University 36, no. 1 (March 31, 2021): 14–21. http://dx.doi.org/10.21779/2500-1930-2021-36-1-14-21.
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Shapoval, Yuliia. "Relationship between financial innovation, financial depth, and economic growth." Investment Management and Financial Innovations 18, no. 4 (November 22, 2021): 203–12. http://dx.doi.org/10.21511/imfi.18(4).2021.18.
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The intrinsic property of modern economic development is financial deepening in the light of incremental spearheading financial innovation opportunities. The paper deals with the relationship between financial depth, financial innovation, and economic growth among 22 OECD economies over 2007–2018 by applying pooled OLS and fixed effect panel data regression analysis. The purpose of the paper is to empirically test whether the economic growth depends on financial depth, financial innovation, and institutional environment (Worldwide Governance Indicators). The findings shed light on the recent discussion on the pros and cons of financial innovation. The estimation results show that while financial depth is a strong predictor of economic growth across high- and upper-middle-income economies, financial innovation is a slightly weaker predictor. Despite the identified positive impact of financial innovation on economic growth, it is asserted that the negative effect of financial depth may indicate oversaturated financial market in developed countries. Сonsistent with the general notion that the institutional framework promotes the capacity of the financial sector for financial innovations implementation, this paper states that financial depth and financial innovations are better prerequisites of economic growth than institutional development. AcknowledgmentThe paper was funded as a part of the “Relationship between financial depth and economic growth in Ukraine” research project (No. 0121U110766), conducted in the State Institution “Institute for Economics and Forecasting of the NAS of Ukraine”.
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Romanova, Svetlana. "Financial results of pharmaceutical industry: 2020." Remedium, no. 3 (December 1, 2021): 81–86. http://dx.doi.org/10.21518/1561-5936-2021-3-81-86.
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Financial status is the most important characteristic of the economic activity of the industry enterprises, which determines its economic attractiveness. Let us consider a set of indicators reflecting the availability, placement and use of financial resources of enterprises in the industry.Financial status of pharmaceutical companies is analysed using the data form State Statistical Reporting Form No. P-3 – Information on Company Financial Status.
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Bychkova, Gul'fira. "MODERN CONCEPT OF CALCULATING FINANCIAL RESULTS." Modern Technologies and Scientific and Technological Progress 2022, no. 1 (May 16, 2022): 329–30. http://dx.doi.org/10.36629/2686-9896-2022-1-329-330.
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Popovych, O., and L. Titarenko. "INTERPRETATION OF THE ECONOMIC ESSENCE OF THE CATEGORY "FINANCIAL RESULTS"." Investytsiyi: praktyka ta dosvid, no. 3 (February 15, 2019): 58. http://dx.doi.org/10.32702/2306-6814.2019.3.58.
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Romanova, Svetlana. "Financial performance of the pharmaceutical manufacturers: 2020 interim results." Remedium Journal about the Russian market of medicines and medical equipment, no. 11-12 (2020): 64–69. http://dx.doi.org/10.21518/1561-5936-2020-11-12-64-69.
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Financial status is the most important characteristic of the economic activity of the industry enterprises, which determines its economic attractiveness. Let us consider a set of indicators reflecting the availability, placement and use of financial resources of enterprises in the industry. Financial status of the industry enterprises is analysed using the data form State Statistical Reporting Form No. P-3 Information on Company Financial Status.
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Novichkova, Olga, Olga Tagirova, Alexey Nosov, and Marina Fedotova. "Forecasting the financial results of the agribusiness company." E3S Web of Conferences 222 (2020): 06016. http://dx.doi.org/10.1051/e3sconf/202022206016.
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Competent management of the company’s activities is largely determined by the ability to manage financial results, analyze the features of their formation, which ensures the effective functioning of the organization. Timely analysis allows to study development trends, deeply and systematically examine the factors of changes in activity results, justify plans and management decisions, monitor their implementation, identify reserves for improving the efficiency of economic activity, evaluate the results of the enterprise, and develop an economic strategy for its development. For commercial enterprises, the main criterion for performance assessment is the financial result. At the same time, not only the goals and objectives of the company are multiple, but also the methods used by specialists in planning of the financial results formation. The quality of management of financial results largely determines the effective operation of the company, the stable pace of its work and competitiveness in modern economic conditions.
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Lopes, Thiago Henrique Carneiro Rios, and Cleiton Silva de Jesus. "Financial liberalization and economic growth." Journal of Economic Studies 42, no. 2 (May 11, 2015): 207–23. http://dx.doi.org/10.1108/jes-08-2013-0118.
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Purpose – The purpose of this paper is to ascertain whether countries benefit from capital account liberalization in more democratic contexts. Design/methodology/approach – The authors used the follow methodologies in this paper: Pooled OLS, panel data with fixed effects and generalized method of moments. The empirical exercises were conducted for both a large sample and a smaller group of developing countries. Given the characteristics of the variables used in the standard model, the main conclusions were obtained from an estimation that took into account the presence of fixed effects and endogeneity. Findings – Considering a sample of 77 countries, the authors were able to ascertain that capital account openness has a positive effect on economic growth only in highly democratic countries. When the same estimates are carried out with a more restricted sample, composed of 50 developing countries, the results are more pessimistic. In this case, capital account openness has a negative and significant effect, although being more democratic is not sufficient in itself to reap the benefits of financial integration. Research limitations/implications – The results obtained in this paper are limited to the number of observations and the period analysed. Furthermore, the conclusions need to be confirmed by a test of robustness, which should be conducted in future works; such works could make use of other democracy indicators and other instruments. Originality/value – The innovation of the work, in comparison to those the authors consulted, resides in its testing, through an interactive variable, whether the effect of capital openness on economic growth depends on level of democracy.
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Adamenko, Iryna. "Financial stabilization in economic transformations." University Economic Bulletin, no. 43 (November 20, 2019): 126–33. http://dx.doi.org/10.31470/2306-546x-2019-43-126-133.
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Relevance of research topic. In the context of economic transformation, financial stability is a strategic objective of fiscal policy, which contributes to accelerating economic growth and revitalizing business activity in the country. Accordingly, ensuring effective influence on the social and economic processes of the public administration system involves reforming its components taking into account the globalization processes. Formulation of the problem. With the acceleration of the pace of financial and economic globalization, the issues of creating conditions for financial stabilization are being updated. An important direction in solving these issues at the state level should be to increase the effectiveness of fiscal policy. Analysis of recent research and publications. Issues of the formation and implementation of fiscal policy aimed at ensuring financial stability, acceleration of economic growth are presented in the papers of well-known domestic and foreign scientists: T. Bogolib, J. Buchanan, I. Zapatrina, G. Kucher, L. Lisyak, I. Lukyanenko, V. Makogon, P. Samuelson, J. Stiglitz, M. Pasichnyi, I. Chugunov and others. Selection of unexplored parts of the general problem. The mentioned questions are actualized in connection with the institutional transformations of the socio-economic model of the society’ development, which determine the need for increased effectiveness of fiscal policy. Much attention of financial institutions should be focused on ensuring financial stability and strengthening the stability of the financial system, strengthening its investment potential. Setting the task, the purpose of the study. The objectives of the study are to reveal the essence of the concept «financial stabilization», the definition of the peculiarities of the formation and implementation of fiscal policy in relation to its provision. The purpose of the study is to substantiate the strategic objectives of the fiscal policy on financial stabilization in the context of economic transformation. Method or methodology for carrying out the research. The article uses a set of methods of scientific research: system approach, structuring, analysis and synthesis, and others. Presentation of the main material (results of work). The essence of the concept «financial stabilization» is revealed, peculiarities of the formation and implementation of the fiscal policy concerning its provision are determined. The strategic tasks of fiscal policy concerning financial stabilization in the conditions of economic transformations are substantiated. The field of application of results. The results of this study can be used in the formation and implementation of fiscal policy in Ukraine. Conclusions according to the article. Ensuring financial stabilization is an integral part of the country's socio-economic development strategy. The tools of fiscal policy form a complex of financial and budgetary tactics. With their help, the implementation of the directions and tasks of the fiscal strategy is determined and the effectiveness of its implementation depends decisively. In the conditions of the formation of Ukraine as an independent state, the main reference point of fiscal policy was to ensure the solvency of the state as an instrument for creating conditions conducive to the revitalization of economic activity. At the current stage, the strategic goal should be to actively stimulate economic growth as the main instrument for ensuring financial stabilization through the rational management of public financial resources.
Dissertations / Theses on the topic "Financial-economic results"
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Kratochvílová, Tereza. "Financial and economic results of public budgets in the light of political cycles in the Czech Republic between years 1993 and 2010." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-113430.
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The aim of the thesis is to evaluate financial and economic results of public budgets in the Czech Republic. The analysis concerns all governments between years 1993 and 2010 and shows possible connections with the political-business cycle. Origins of public budgets deficits are investigated in order to classify cyclical and structural deficit. These are established on the basis of political measures and the economic cycle analysis. First part of the thesis is based on the theory of Public finance, Public choice and Political-business cycle. Second part focuses on the analysis of economic cycles within the context of each election period and political decisions. Finally the thesis summarizes results of investigation at the said period and the influence of the economic policy of every government on results of public budgets. The economic cycle analysis demonstrate that between years 1993 and 2010 deficits of public budgets are predominantly structural.
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Бєлкін, А. С. "Рoзрoбка та обґрунтування дoцільнoсті та ефективності інвестиційнoгo прoєкту." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Belkin.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні аспекти сутності інвестиційних проектів та їх класифікація, етапи розробки інвестиційних проектів, науково – методичні підходи до оцінки ефективності інвестиційних проектів. Проаналізовано загальну характеристику ресторану «Лановий», бізнес-концепція інвестиційного проекту зі створення ресторану, оцінка економічної ефективності проекту ресторану. Запропоновано рекомендації з удосконалення економічної ефективності діяльності ресторану.
Diploma thesis deals with theoretical aspects of essence of investment projects and their classification, stages of development of investment projects, scientific and methodical approaches to an estimation of efficiency of investment projects are considered in the work. Analyzed the general characteristics of the restaurant " Лановий ", the business concept of the investment project to create a restaurant, the assessment of the economic efficiency of the restaurant project are analyzed. Recommendations for improving the economic efficiency of the restaurant are offered.
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Байстрюченко, Наталія Олегівна, Наталия Олеговна Байстрюченко, and Nataliia Olehivna Baistriuchenko. "Вплив динаміки структури капіталу на фінансово-економічні результати діяльності підприємства." Thesis, СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/3949.
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Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Сумський державний університет, Суми, 2010.
В дисертації обґрунтована необхідність визначення оптимальної структури капіталу підприємства з метою досягнення бажаних фінансово-економічних результатів.
Удосконалено науково-методичний підхід до формування оптимальної структури капіталу підприємства на основі застосування методу максимізації вартості підприємства для визначення співвідношення власного і позичкового капіталу. У дисертації проведений системний аналіз трактовок поняття «капітал підприємства» з метою їх узагальнення, систематизації та класифікації для формування теоретико-методичних основ визначення оптимальної структури капіталу підприємства.
В роботі доведена гіпотеза, що збільшення позичкового капіталу сприяє підвищенню прибутковості комерційного банку та досягненню бажаних результатів діяльності підприємства. На сонові запропонованого поняття зона допустимих значень структури капіталу, в роботі визначений алгоритм визначення оптимального співвідношення власного та позичкового капіталу підприємства.
При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/3949Диссертация на соискание ученой степени кандидата экономических наук по специальности 08.00.04 – экономика и управление предприятиями (по видами экономической деятельности). – Сумский государственный университет, Сумы, 2010. В диссертации обоснована необходимость оптимизации структуры капитала предприятия с целью достижения желаемых финансово-экономических результатов. Усовершенствован научно-методический подход к формированию оптимальной структуры капитала предприятия на основе применения метода максимизации стоимости предприятия для определения соотношения собственного и заемного капитала предприятия. В диссертации проведенный системный анализ трактовок понятия «капитал предприятия» с целью их обобщения, систематизации и классификации для формирования теоретико-методических основ определения оптимальной структуры капитала предприятия. На основе проведенного последовательного анализа существующих теорий формирования оптимальной структуры капитала предприятия сделан вывод о возможности применения в рамках данного диссертационного исследования традиционной модели, поскольку она отличается ясностью и простотой теоретических предположений и непротиворечивостью конечных выводов. В работе предложена и научно обоснована гипотеза, что средневзвешенные затраты на формирование совокупного капитала предприятия зависят от доли заемного капитала. В работе установлено, что минимум средневзвешенных затрат на формирование совокупного капитала достигается именно тогда, когда рыночная стоимость активов предприятия максимальна. Доказан тот факт, что на предприятии поддержание оптимальной структуры капитала предприятия в виде определенного значения в течение продолжительного времени практически невозможно, прежде всего, из-за постоянно воздействующих внешних факторов на предприятие. В связи с этим, необходимо определять не конкретное соотношение собственного и заемного капитала предприятия, а зону допустимых значений структуры капитала. Под зоной оптимальных значений структуры капитала понимается некий интервал допустимых значений структуры капитала, в рамках которого погашаются как старые, так и новые долги, и, таким образом, достигается цель роста рыночной стоимости предприятия. Основными критериями формирования зоны допустимых значений структуры капитала предприятия являются: финансовая стойкость предприятия на всем интервале; средневзвешенная стоимость капитала меньше заданной рентабельности активов предприятия; средневзвешенная стоимость капитала меньше заданного порогового значения, который включает безрисковую ставку привлечения дополнительного капитала, ставку инфляции и ограничения, которые выдвигаются как менеджерами предприятия, так и сотрудниками коммерческого банка при принятии решения о выдаче кредитных средств. Доказан тезис, что использование для определения финансовой стойкости предприятия более чем 40 показателей не рационально, так как большинство из них являются между собой коллинеарными. На основе корреляционного анализа выделены именно те факторы, которые являются обоснованными, непротиворечивыми и являются достаточными для характеристики финансового состояния предприятия. Для анализируемых предприятий обоснован такой набор показателей: коэффициент абсолютной ликвидности, коэффициент покрытия, коэффициент маневренности собственного капитала, рентабельность продукции, коэффициент обновления основных средств. Разработана модель определения оптимальной структуры капитала предприятия, которая предусматривает итерационное определение такого соотношения собственного и заемного капитала предприятия, при котором предложенный комплексный показатель оптимальности достигает максимального значения. Для проанализированных предприятий ОАО «Центролит» и ОАО «Сумыхипром» определены оптимальные значения соотношения собственного и заемного капитала предприятия. Предложенный алгоритм определения оптимальной структуры капитала предприятия может быть использован как менеджерами предприятия для определения эффективного формирования и использования капитала, так и сотрудниками коммерческого банка при принятии решения о выдаче кредитных средств. При цитировании документа, используйте ссылку http://essuir.sumdu.edu.ua/handle/123456789/3949
Dissertation on the receipt of scientific degree of candidate of economic sciences after speciality 08.00.04 – is economy and management by enterprises (after the types of economic activity). – Sumy state university, Sumy, 2010. In dissertation there is the justified necessity of determination of optimum capital structure of enterprise with the purpose to achieve desired financial and economic results. Scientifically-methodical approach is improved to forming of optimum capital structure of enterprise on the basis of application of method of maximization cost of enterprise for determination of correlation of property and borrowed asset. The conducted systems analysis of interpretations of concept «capital of enterprise» in dissertation with the purpose of their generalization, systematization and classification for forming of theoretical and methodical bases of determination of optimum capital structure of enterprise. There is the hypothesis led in the work, that the borrowed capital increase is instrumental in the increase of profitability of commercial bank and achievement of the desired results of activity of enterprise. On the basis the offered concept area of legitimate values of capital structure, in work certain algorithm of determination of optimum correlation of property and borrowed asset of enterprise. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/3949
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Александрова, Вікторія Олександрівна. "Формування економіко-організаційного забезпечення реорганізації діяльності промислового підприємства." Thesis, Національний технічний університет "Харківський політехнічний інститут", 2020. http://repository.kpi.kharkov.ua/handle/KhPI-Press/48645.
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Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет "Харківський політехнічний інститут". – Харків, 2020. Обґрунтовано сутність дефініції "реорганізація діяльності промислового підприємства". Розроблено теоретико-методичні положення формування організаційно-економічного забезпечення реорганізації діяльності промислових підприємств, що містять: виділення функціональних складових наскрізних бізнес-процесів; формування функціональних зон і організаційних контурів; виокремлення цілей, форм й видів реорганізації діяльності. Проаналізовано фінансовий стан та економічну діяльність суб‘єктів господарювання машинобудівного комплексу України. Сформовано науково-практичні рекомендації щодо визначення факторів впливу на ефективність діяльності промислових підприємств, які передбачають оцінку генерації економічної доданої вартості та імітаційне моделювання закономірностей і взаємозв‘язків показників функціонування та розвитку підприємства. Удосконалено науково-методичний підхід до оцінювання рівнів економічного розвитку та активності, який базується на побудові моделей факторів, які характеризують функціональні зони і організаційні контури реорганізації діяльності промислового підприємства. Розроблено підходи до формування організаційно-економічного забезпечення реорганізації діяльності та прогнозування результатів запровадження важелів реорганізації діяльності промислового підприємства.The dissertation on achieving a scientific degree of the candidate of economic sciences on a specialty 08.00.04 - economics and management of the enterprises (on kinds of economic activity). - National Technical University "Kharkiv Polytechnic Institute", Kharkiv, 2020. The dissertation is devoted to the development and scientific substantiation of theoretical and scientific-methodical approaches to the development of organizational and economic support for the reorganization of industrial enterprises. The world tendencies of development of mechanical engineering in the world and in the national economy, the basic theoretical approaches concerning the formation of organizational and economic maintenance of carrying out of the reorganization of the industrial enterprise are investigated. Justified the definition of «reorganization of an industrial enterprise» is substantiated, which takes into account the key competencies of the functioning and development of the socio-economic system with the separation of end-to-end business processes to ensure the generation of added economic value. Justified necessity to take into account the functional components (marketing, design, production preparation, procurement and logistics, quality monitoring, product sales, support, and maintenance) of the end-to-end business process, which reflects the implementation of key competencies of the business entity, structural elements (management, main, auxiliary), the formation of functional areas and organizational circuits. The main forms and types of the reorganization of an industrial enterprise are singled out in coordinates: technology, space, time, structure, clients, result, which is the basis for developing methodological approaches to assessment, diagnosis of its financial and economic condition, and formation of reorganization measures. Theoretical and methodological provisions for the formation of organizational and economic support for the reorganization of industrial enterprises, containing: the allocation of functional components of end-to-end business processes; formation of functional zones and organizational contours; identification of goals, forms, and types of the reorganization of activities. The financial condition and economic activity of economic entities of the machine-building complex of Ukraine are analyzed. Scientific and practical recommendations for determining the factors influencing the efficiency of industrial enterprises, which include the assessment of the generation of economic value-added and simulation of patterns and relationships of indicators of operation and development of the enterprise. An improved scientific and methodological approach to assessing the levels of economic development and activity, which is based on the construction of models of factors that characterize the functional areas and organizational contours of the reorganization of the industrial enterprise. The formation of organizational and economic support for the reorganization of the industrial enterprise is based on economic and mathematical modeling and game theory in determining the sets of targeted measures of reorganization by areas and takes into account the relationship and interdependence of their impact on internal and external factors of efficiency. combinations of financial, economic, and organizational tools for the reorganization of the industrial enterprise with certain parameters of influence. The approach to the formation of organizational and economic maintenance of reorganization of activity and forecasting of results of the introduction of levers of the reorganization of activity of the industrial enterprise based on the scenario approach, taking into account restrictions of financial and economic character and definition of the period of achievement of the target level of generation of economic added value is developed. application and implementation in the medium term. The developed proposals are brought to the level of methodical approaches, and their practical implementation in the context of the development of organizational and economic support of the reorganization of industrial enterprises of the Kharkiv region proved their practical significance and expediency of further use of the formed tools.
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Світличенко, В. В. "Облік, аудит та аналіз фінансових результатів діяльності підприємства: теоретичні аспекти та діюча практика (на прикладі АТ «Одесагаз»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Svitlychenko.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні аспекти обліку, аудиту та аналізу фінансових результатів підприємства. Проаналізовано нормативно-правову базу з питань обліку, аудиту та аналізу фінансових результатів, наукові праці вітчизняних та зарубіжних вчених у сфері формування, відображення у бухгалтерському обліку, аналізі та контролі відповідної інформації, а також практичний досвід АТ «Одесагаз». Запропоновано запровадити аналітичні відомості про фінансові результати, створити аналітичні рахунки 7911 «Результат основної діяльності» та 7912 «Результат іншої операційної діяльності» до субрахунку 791 «Результат операційної діяльності», доповнити субрахунки рахунку 95 «Витрати від фінансової діяльності», деталізувати інформацію про інвестиційну діяльність на субрахунку 793 тощо
Thesis consists of three chapters. Object of study is the process of information support of accounting, audit and analysis of financial results of the enterprise. Thesis deals with the theoretical aspects of the process of formation, accounting, audit and analysis of financial results of the enterprise. Author analysis the normative legal base on accounting, audit and analysis of financial results, scientific works of domestic and foreign scientists connected with the financial results, accounting, economic analysis and audit of financial results, also the practical experience of Odessagaz JSC in this field.
Qualification work consists of three sections. The object of research – LTD «Ohrana-Kompleks-Prydunav`e». The paper considers the theoretical aspects and practice of accounting, auditing and analysis of fixed assets at LTD «Ohrana-Kompleks-Prydunav`e».The analysis of the basic indicators of activity of the enterprise is carried out, by means of modeling the factors influencing efficiency of use of fixed assets are revealed. Management decisions aimed at improving the accounting system and improving the efficiency of fixed assets at LTD «Ohrana-Kompleks-Prydunav`e» are proposed.
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Александрова, Вікторія Олександрівна. "Формування економіко-організаційного забезпечення реорганізації діяльності промислового підприємства." Thesis, Національний технічний університет "Харківський політехнічний інститут", 2020. http://repository.kpi.kharkov.ua/handle/KhPI-Press/49122.
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Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет «Харківський політехнічний інститут», Харків, 2020. Дисертацію присвячено розробці та науковому обґрунтуванню теоретичних і науково-методичних підходів щодо розвитку організаційно-економічного забезпечення реорганізації промислових підприємств. Досліджено світові тенденції розвитку машинобудування в світі та в національній економіці, основні теоретичні підходи щодо формування організаційно-економічного забезпечення проведення реорганізації промислового підприємства. Обґрунтовано сутність дефініції «реорганізація діяльності промислового підприємства», яке враховує ключові компетенції функціонування та розвитку соціально-економічної системи з виокремленням наскрізних бізнес-процесів для забезпечення генерації доданої економічної вартості.
Обґрунтовано необхідність при реорганізації діяльності промислового підприємства враховувати функціональні складові (маркетинг, проектування, підготовка виробництва, закупівлі та логістика, моніторинг якості, реалізація продукції, підтримка та супроводження) наскрізного бізнес-процесу, що відображає реалізацію ключових компетенцій суб‘єкта господарювання, структурних елементів (управлінських, основних, допоміжних), формування функціональних зон і організаційних контурів.
Виокремлено основні форми й види проведення реорганізації промислового підприємства в координатах: технологія, простір, час, структура, клієнти, результат, що є у підґрунтям розробки методичних підходів до оцінки, діагностики його фінансово-економічного стану та формуванні заходів проведення реорганізації. Розроблено теоретико-методичні положення формування організаційно-економічного забезпечення реорганізації діяльності промислових підприємств, що містять: виділення функціональних складових наскрізних бізнес-процесів; формування функціональних зон і організаційних контурів; виокремлення цілей, форм й видів реорганізації діяльності. Проаналізовано фінансовий стан та економічну діяльність суб‘єктів господарювання машинобудівного комплексу України. Сформовано науково-практичні рекомендації щодо визначення факторів впливу на ефективність діяльності промислових підприємств, які передбачають оцінку генерації економічної доданої вартості та імітаційне моделювання закономірностей і взаємозв‘язків показників функціонування та розвитку підприємства. Удосконалено науково-методичний підхід до оцінювання рівнів економічного розвитку та активності, який базується на побудові моделей факторів, які характеризують функціональні зони і організаційні контури реорганізації діяльності промислового підприємства Формування організаційно-економічного забезпечення реорганізації діяльності промислового підприємства базується на економіко-математичному моделюванні та теорії ігор при визначенні комплексів цільових заходів реорганізації за напрямами та враховує взаємозв‘язок та взаємообумовленість їх впливу на внутрішні та зовнішні фактори формування рівня досягнення ефективності, що дозволяє визначати найбільш доцільні комбінації фінансово-економічного і організаційного інструментарію реорганізації діяльності промислового підприємства з визначеними параметрами впливу. Розроблено підхід до формування організаційно-економічного забезпечення реорганізації діяльності та прогнозування результатів запровадження важелів реорганізації діяльності промислового підприємства,що ґрунтується на сценарному підході, врахуванні обмежень фінансово-економічного характеру та визначенні періоду досягнення цільового рівня генерації економічної доданої вартості, що дозволяє підвищити ступінь обґрунтованості доцільності їх застосування та реалізації у середньостроковій перспективі.
Розроблені пропозиції доведені до рівня методичних підходів, а їх практична реалізація у контексті розвитку організаційно-економічного забезпечення реорганізації промислових підприємств Харківського регіону довела їх практичну значущість і доцільність подальшого використання сформованого інструментарію.The dissertation on achieving a scientific degree of the candidate of economic sciences on a specialty 08.00.04 - economics and management of the enterprises (on kinds of economic activity). – National Technical University «Kharkiv Polytechnic Institute», Kharkiv, 2020. The dissertation is devoted to the development and scientific substantiation of theoretical and scientific-methodical approaches to the development of organizational and economic support for the reorganization of industrial enterprises. The world tendencies of development of mechanical engineering in the world and in the national economy, the basic theoretical approaches concerning the formation of organizational and economic maintenance of carrying out of the reorganization of the industrial enterprise are investigated. Justified the definition of «reorganization of an industrial enterprise» is substantiated, which takes into account the key competencies of the functioning and development of the socio-economic system with the separation of end-to-end business processes to ensure the generation of added economic value. Justified necessity to take into account the functional components (marketing, design, production preparation, procurement and logistics, quality monitoring, product sales, support, and maintenance) of the end-to-end business process, which reflects the implementation of key competencies of the business entity, structural elements (management, main, auxiliary), the formation of functional areas and organizational circuits. The main forms and types of the reorganization of an industrial enterprise are singled out in coordinates: technology, space, time, structure, clients, result, which is the basis for developing methodological approaches to assessment, diagnosis of its financial and economic condition, and formation of reorganization measures. Theoretical and methodological provisions for the formation of organizational and economic support for the reorganization of industrial enterprises, containing: the allocation of functional components of end-to-end business processes; formation of functional zones and organizational contours; identification of goals, forms, and types of the reorganization of activities. The financial condition and economic activity of economic entities of the machine-building complex of Ukraine are analyzed. Scientific and practical recommendations for determining the factors influencing the efficiency of industrial enterprises, which include the assessment of the generation of economic value-added and simulation of patterns and relationships of indicators of operation and development of the enterprise. An improved scientific and methodological approach to assessing the levels of economic development and activity, which is based on the construction of models of factors that characterize the functional areas and organizational contours of the reorganization of the industrial enterprise The formation of organizational and economic support for the reorganization of the industrial enterprise is based on economic and mathematical modeling and game theory in determining the sets of targeted measures of reorganization by areas and takes into account the relationship and interdependence of their impact on internal and external factors of efficiency. combinations of financial, economic, and organizational tools for the reorganization of the industrial enterprise with certain parameters of influence. The approach to the formation of organizational and economic maintenance of reorganization of activity and forecasting of results of the introduction of levers of the reorganization of activity of the industrial enterprise based on the scenario approach, taking into account restrictions of financial and economic character and definition of the period of achievement of the target level of generation of economic added value is developed. application and implementation in the medium term. The developed proposals are brought to the level of methodical approaches, and their practical implementation in the context of the development of organizational and economic support of the reorganization of industrial enterprises of the Kharkiv region proved their practical significance and expediency of further use of the formed tools.
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Гальцова, О. С. "Облік і контроль фінансових результатів діяльності підприємств торгівлі (на прикладі ТОВ «БАСКО»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Haltsova.pdf.
Full textAbstract:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні аспекти сутності фінансових результатів, обліку та контролю фінансових результатів та відображення їх у фінансовій звітності з урахуванням вимог національних стандартів обліку. Проаналізовано основні економічні показники розвитку підприємства, динаміку фінансових результатів та фінансовий стан підприємства, діючу систему обліку та методику проведення контролю фінансових результатів на підприємстві. Запропоновано напрямки поліпшення облікового забезпечення систематизації доходів та фінансових результатів на основі поглиблення аналітичності відображення облікової інформації, впровадження внутрішнього контролю на підприємстві.
The work consider the theoretical aspects of the substance of financial results, accounting and control of financial results and its reflection in financial statements according to National Accounting standards We have analyzed the main economic indicators of the enterprise development, the dynamics of financial results and financial position of the enterprise, the operating accounting system and the methods for carrying out the control of financial results at the enterprise. We have recommended the directions of improvement of accounting for the systematization of financial results based on deepening of the analytical display of the accounting information, implementing of internal control at the enterprise.
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Другова, Олена Сергіївна. "Оцінка конкурентного потенціалу підприємств машинобудування." Thesis, НТУ "ХПІ", 2015. http://repository.kpi.kharkov.ua/handle/KhPI-Press/17474.
Full textAbstract:
Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет "Харківський політехнічний інститут", 2015. Дисертаційна робота присвячена актуальним проблемам теоретичних, методичних та практичних аспектів оцінки конкурентного потенціалу. В дисертації досліджено теоретичне підґрунтя, розкрито сутність, обґрунтовано характер взаємозв'язку та уточнено поняття конкурентного потенціалу, конкурентоспроможності, конкурентої позиції. У роботі визначено понятійний апарат теорії потенціалу, уточнено сутність конкурентного потенціалу підприємства, який, на відміну від існуючих дефініцій, подано як можливості ресурсів, здатностей і компетенцій підприємства формувати його конкурентні переваги порівняно із іншими господарюючими суб'єктами на обраному ринковому сегменті. Розроблено систему оціночних показників рівня конкурентного потенціалу підприємства, яка відрізняється складом його елементів (фінансового, виробничого, трудового, збутового, управлінського) і показниками, що їх описують та дозволяє визначити і оцінити стан ресурсних і функціональних можливостей підприємства у конкурентному середовищі; Обґрунтовано науково–методичний підхід до порівняльної оцінки конкурентного потенціалу підприємства, який, на відміну від існуючих, ґрунтується на використанні методів багатомірного аналізу і дозволяє ранжувати складові конкурентного потенціалу підприємства за їх рівнем у конкурентній групі. Запропоновано структурно – логічні моделі прийняття управлінських рішень щодо формування, розвитку або підтримки досягнутого рівня конкурентного потенціалу, що ґрунтуються на його складових і дозволяють сформувати релевантний виявленим проблемам портфель заходів.Thesis for granting the degree of a candidate of economic sciences in speciality 08.00.04 - economy and management of the enterprise (according to the type of economic activity) – National Technical University "Kharkiv Politechnical Institute", 2015. The dissertation work is dedicated to actual problems of theoretical, methodical and practical aspects of competitive potential estimation. In this thesis the theoretical basis of the following notions is revealed, the nature of their interrelation is justified and they are profoundly elaborated: competitive potential, competitiveness, competitive position. Definition of the notion "competitive potential" is validated in this work, which allowed to consider it as capabilities of resources, endowments and competencies of the enterprise to form competitive advantage in relation to other economic entities on the specific market segment. Approach to evaluate the level of the enterprise competitive potential has been established, which is substantiated using the combination of its elements (financial, production, labor, distributional, managerial) and indicators describing them. This particular approach allows outlining and defining the state of resources and functional capabilities of the enterprise in the competitive environment. Methodical approach is grounded on comparative estimation of the competitive potential of the enterprise, which, unlike existing, is based on use of methods of the multivariate analysis and allows to rank the enterprises according to their level in a competitive group. Logico-structural models for taking management decisions are offered for shaping, development and enhancement of the competitive potential. They enable elaboration of a portfolio of necessary actions within the relevant period.
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Другова, Олена Сергіївна. "Оцінка конкурентного потенціалу підприємств машинобудування." Thesis, НТУ "ХПІ", 2015. http://repository.kpi.kharkov.ua/handle/KhPI-Press/17470.
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Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет "Харківський політехнічний інститут", 2015.
Дисертаційна робота присвячена актуальним проблемам теоретичних, методичних та практичних аспектів оцінки конкурентного потенціалу. В дисертації досліджено теоретичне підґрунтя, розкрито сутність, обґрунтовано характер взаємозв'язку та уточнено поняття конкурентного потенціалу, конкурентоспроможності, конкурентої позиції. У роботі визначено понятійний апарат теорії потенціалу, уточнено сутність конкурентного потенціалу підприємства, який, на відміну від існуючих дефініцій, подано як можливості ресурсів, здатностей і компетенцій підприємства формувати його конкурентні переваги порівняно із іншими господарюючими суб'єктами на обраному ринковому сегменті. Розроблено систему оціночних показників рівня конкурентного потенціалу підприємства, яка відрізняється складом його елементів (фінансового, виробничого, трудового, збутового, управлінського) і показниками, що їх описують та дозволяє визначити і оцінити стан ресурсних і функціональних можливостей підприємства у конкурентному середовищі; Обґрунтовано науково–методичний підхід до порівняльної оцінки конкурентного потенціалу підприємства, який, на відміну від існуючих, ґрунтується на використанні методів багатомірного аналізу і дозволяє ранжувати складові конкурентного потенціалу підприємства за їх рівнем у конкурентній групі. Запропоновано структурно – логічні моделі прийняття управлінських рішень щодо формування, розвитку або підтримки досягнутого рівня конкурентного потенціалу, що ґрунтуються на його складових і дозволяють сформувати релевантний виявленим проблемам портфель заходів.Thesis for granting the degree of a candidate of economic sciences in speciality 08.00.04 – economy and management of the enterprise (according to the type of economic activity) – National Technical University "Kharkiv Politechnical Institute", 2015. The dissertation work is dedicated to actual problems of theoretical, methodical and practical aspects of competitive potential estimation. In this thesis the theoretical basis of the following notions is revealed, the nature of their interrelation is justified and they are profoundly elaborated: competitive potential, competitiveness, competitive position. Definition of the notion "competitive potential" is validated in this work, which allowed to consider it as capabilities of resources, endowments and competencies of the enterprise to form competitive advantage in relation to other economic entities on the specific market segment. Approach to evaluate the level of the enterprise competitive potential has been established, which is substantiated using the combination of its elements (financial, production, labor, distributional, managerial) and indicators describing them. This particular approach allows outlining and defining the state of resources and functional capabilities of the enterprise in the competitive environment. Methodical approach is grounded on comparative estimation of the competitive potential of the enterprise, which, unlike existing, is based on use of methods of the multivariate analysis and allows to rank the enterprises according to their level in a competitive group. Logico-structural models for taking management decisions are offered for shaping, development and enhancement of the competitive potential. They enable elaboration of a portfolio of necessary actions within the relevant period.
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Kohútová, Linda. "Finanční vyhodnocení zakázky v kontextu stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-372161.
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This diploma´s thesis is focusing on financial management of the construction order. First part of diploma´s thesis is dealing with financial management, financial analysis and management options. The practical part discusses financial plan, economic results and financial analysis of particular construction orders, which are evaluated within one year. The objective of the thesis aims to analyze impacts on the operating economy and evaluate construction contract in context of a construction company. The result is to evaluate financial analyses of construction orders and company´s too.
Books on the topic "Financial-economic results"
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Renwick, Alan. Economic results from horticulture: 1997 harvest year (1997/8 financial year). Cambridge: University of Cambridge, Rural Business Unit, 1999.
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Renwick, Alan. Economic results from horticulture: 1996 harvest year (1996/7 financial year). Cambridge: University of Cambridge, Agricultural Economics Unit, 1998.
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Golubeva, Tat'yana. Analysis of financial and economic activities. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1081757.
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The textbook discusses the theoretical foundations of economic analysis as a system of knowledge about the subject and objects, method and tasks, methodology and organization of analytical work at the enterprise. The methods of managerial and financial analysis of the business entity's activities, including the calculation of reserves for improving the results of production and economic activity, are presented.
Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation.
For students of secondary vocational educational institutions studying in an enlarged group of specialties 38.02.00 "Economics and Management".
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Jansen, D. J. Cattle, wildlife, both, or neither: Results of a financial and economic survey of commercial ranches in southern Zimbabwe. Causeway, Harare, Zimbabwe: WWF Multispecies Project, 1992.
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Chernysheva, Yuliya. Analysis and diagnostics of financial-economic activity of enterprise(organization). ru: INFRA-M Academic Publishing LLC., 2017. http://dx.doi.org/10.12737/24681.
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The textbook contains the main elements of the methodology for diagnostics and analysis of financial and economic activities of the organization. The chapters of the textbook consider the role, significance, types, methods of analysis of financial and economic activities of the organization, its mathematical tools, the history and new directions of analysis of the organization's activities in Russian and foreign analytical practice, as well as methods for analyzing the volume of production, sales and cost of production, the analysis of security and use of material and labor resources, fixed assets, analysis of financial results and financial condition of the organization.
Meets the requirements of the Federal state educational standard of higher education of the latest generation.
For University students in the field of training 38.03.01 " Economics "and other areas, studying the disciplines" Analysis and diagnostics of financial and economic activities"," Complex economic analysis", as well as students in the system of retraining.
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Yakimova, Vilena, Svetlana Pankova, and Sergey Khmura. Development of the financial control system of foreign economic activity of organizations. ru: Publishing Center RIOR, 2021. http://dx.doi.org/10.29039/02068-5.
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The monograph presents the results of research on theoretical and methodological aspects of the control of enterprises engaged in foreign economic activity. The features of export-import operations as a subject area of control carried out by internal and external auditors are disclosed. The paper proposes the development of methodological support for compliance control based on the development of verification programs, working documentation forms, compliance procedures for assessing compliance with financial legislation. The monograph is intended for undergraduates, postgraduates and university students studying in the areas of "Economic security" and "Economics", and can also be useful for managers, chief accountants and economists, analysts and auditors of enterprises in their practical work.
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Hvostova, Irina, Aleksey Makarov, and Aleksandr Larin. Non-financial factors in the formation of the company's financial policy: composition, structure, relationships. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1080130.
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When implementing the financial policy of the Corporation, the object of attention of owners and managers is increasingly becoming non-financial indicators of the development of modern companies, such as corporate governance characteristics, socio-economic and environmental indicators. Without denying the need to calculate and analyze financial and economic criteria for evaluating the effectiveness of financial policy, the authors of the monograph describe and systematize the composition and structure of non-financial factors of financial policy, based on the theory of Agency relations and the concept of sustainable development. Along with the theoretical analysis of non-financial factors of financial policy formation, the monograph presents the results of their empirical analysis for emerging markets, as well as an empirical analysis of trends in the use of non-financial indicators in modern corporate Finance research. It is intended for a wide range of readers, including researchers, practitioners, postgraduates, applicants and students studying in the fields of "Economics", "Management".
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England-Joseph, Judy A. Community development: Early results of the Community Development Financial Institutions Fund's programs : statement of Judy A. England-Joseph, Director, Housing and Community Development Issues, Resources, Community, and Economic Development Division, before the Subcommittee on Financial Institutions and Consumer Credit, Committee on Banking and Financial Services, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.
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Makarov, Aleksey, Irina Hvostova, Elena Ryabova, and Aleksandr Larin. Environmental responsibility and financial policy of the company: methodological aspects of the analysis. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1246521.
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The actualization of environmental problems makes it necessary to study them in connection with the financial and economic aspects of the modern company.
The main content of the monograph is formed by the conceptual, theoretical and methodological aspects of the analysis of corporate financial policy, studied in conjunction with the study of the factors of environmental responsibility of the company. The necessity of revision is analyzed and the directions of improvement of the methodological apparatus for the formation and implementation of financial policy in new conditions are determined.
Particular attention is paid to the empirical analysis of indicators of environmental responsibility and environmental efficiency at different organizational levels. The results obtained are valuable in order to improve corporate practices for managing environmental responsibility factors and improving the financial efficiency of companies.
For a wide range of readers, including researchers, practitioners, postgraduates, applicants and students studying in the areas of "Economics", "Finance and Credit", "Management".
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Voronina, Larisa. Financial accounting: theory and practice. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1171982.
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The textbook is based on the normative acts of the system of regulatory regulation of accounting currently in force in the Russian Federation in accordance with the latest amendments to the Tax Code of the Russian Federation and the Labor Code of the Russian Federation.
The basics of the organization of accounting and the principles of its differentiation into financial and managerial accounting are considered. The methodology of accounting for the assets, liabilities and capital of the organization is described, the main aspects of taxation are presented. Numerous practical examples, questions for self-examination and interviews, tests and workshops are given for all chapters.
The content of the textbook and the professional competencies formed based on the results of its study meet the requirements of the federal state educational standards of higher education of the latest generation, the Main Professional Educational Program of Higher Education (OPOP HE) "Accounting, analysis and audit" in the direction of training 38.03.01 "Economics" and the working program of the discipline "Accounting financial Accounting" (MFUA).
For students of economic universities and faculties, students of the system of advanced training and retraining, for practitioners of accounting services, audit companies and administrative and managerial personnel.
Book chapters on the topic "Financial-economic results"
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Shumilina, Vera, and Vlada Poluyan. "ANALYSIS OF ECONOMIC SECURITY OF THE BUSINESS ENTITY." In Business security management in modern conditions, 45–55. au: AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/chapter_60258635899182.47583459.
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The category "economic security of an economic entity" is a combination of legal and economic conditions that ensure the sustainable functioning of business structures in the future. The importance of financial security lies in eliminating the risks of decreasing the productivity of an organization through the use of economic, labor, financial and natural resources in legal and efficient ways. Analysis and diagnostics of financial and economic activities of business entities are considered an integral part of ensuring economic security.The reliability of the results of these studies depends on the reliability of the information that is used as the main base. Ultimately, this is determined by the reliability of the enterprise's accounting system.
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Segre, Claudia, Serena Spagnolo, Valentina Gabella, and Valentina Langella. "The Financial Wellbeing Index: “Donne al quadrato” and the relevant impact measurement." In Proceedings e report, 77–82. Florence: Firenze University Press, 2021. http://dx.doi.org/10.36253/978-88-5518-304-8.16.
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How can we reduce economic violence? Can financial literacy and education enhance economic wellbeing? The present paper reports the results of a research conducted by ALTIS – Università Cattolica and Global Thinking Foundation for the evaluation of changes, improvements and consequences produced by the educational course in financial literacy ‘Donne al quadrato’, provided by the Foundation among the policies against economic violence implementation. In this study, impacts’ measurement refers to conceptual framework of financial wellbeing, a composite notion constructed of objective and subjective dimensions related to people’s financial behaviour. The expression ‘Financial Wellbeing’ highlights how economic issues are inextricably bound to individual and social wellness. Helping people enhancing their own financial wellbeing – in a broad sense – should then be the very first purpose of economic education activity. In the present research, financial wellbeing has been measured by the implementation of a synthetic index, based on studies of World Bank and University of Bristol. The index is intended to measure people’s self-sufficiency and independence about their financial situation, resources and capabilities. The indicator takes into account both micro and macro features, being the first ones specific of the sample analysed and latter territorial context variables employed for the removal of the macroeconomic changes affecting the entire population from the specific changes proceeding from the training. The trial, involving different Italian regions, has been fulfilled by the administration of a tailoredmade survey pre and post the “Donne al Quadrato” course, during academic year 2019/2020, in order to register the change occurred in the respondents’ perception of their knowledge, behaviour, personality and aptitudes. The results of the experimentation demonstrated that financial education could engender the modification not only of knowledge but also of awareness and proficiency in financial behaviours, as well as the increase of course participants’ financial wellbeing.
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Gaiardelli, Paolo, Giuditta Pezzotta, Barbara Resta, and Lucrezia Songini. "Product–Service Portfolio Configuration vs. Economic and Financial Results: An Empirical Analysis in the Italian Truck Industry." In Serviceology for Services, 125–32. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54816-4_14.
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Consoli, Sergio, Matteo Negri, Amirhossein Tebbifakhr, Elisa Tosetti, and Marco Turchi. "Forecasting the IBEX-35 Stock Index Using Deep Learning and News Emotions." In Machine Learning, Optimization, and Data Science, 308–23. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-95467-3_23.
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AbstractMeasuring the informational content of text in economic and financial news is useful for market participants to adjust their perception and expectations on the dynamics of financial markets. In this work, we adopt a neural machine translation and deep learning approach to extract the emotional content of economic and financial news from Spanish journals. To this end, we exploit a dataset of over 14 million articles published in Spanish newspapers over the period from 1st of July 1996 until 31st of December 2019. We then examine the role of these news-based emotions indicators in forecasting the Spanish IBEX-35 stock market index by using DeepAR, an advanced neural forecasting method based on auto-regressive Recurrent Neural Networks operating in a probabilistic setting. The aim is to evaluate if the combination of a richer information set including the emotional content of economic and financial news with state-of-the-art machine learning can help in such a challenging prediction task. The DeepAR model is trained by adopting a rolling-window approach and employed to produce point and density forecasts. Results look promising, showing an improvement in the IBEX-35 index fitting when the emotional variables are included in the model.
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"The practice, function and results of North American profit sharing." In Economic Democracy and Financial Participation, 46–79. Routledge, 2002. http://dx.doi.org/10.4324/9780203026359-10.
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Eryılmaz, Filiz, Hasan Bakır, and Mehmet Mercan. "Financial Development and Economic Growth." In Handbook of Research on Strategic Developments and Regulatory Practice in Global Finance, 233–45. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-7288-8.ch015.
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The relationship between financial development and economic growth has been the subject of considerable debate in development and growth literature. Therefore this chapter provides evidence on the role of financial development in accounting for economic growth in 23 OECD countries (Italy, Japan, Luxemburg, Holland, New Zealand, Norway, Portugal, Spain, Sweden, Switzerland, England, USA, Australia, Austria, Belgium, Canada, Denmark, Finland, Turkey, France, Germany, Greece, Iceland) via panel data analysis using the annual data for the period 1980-2012. The authors find a positive relationship between financial development and economic growth for all countries. Also this result means that financial development leads economic growth in these countries. So the results may help policymakers formulate effective financial sector policies as a tool to promote economic growth.
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"Results and Discussion 2." In Post-Keynesian Empirical Research and the Debate on Financial Market Development, 180–225. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-6018-2.ch008.
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The empirical analysis of this chapter provides insights into the functioning of the economies of three selected countries. Later in the chapter, the dynamic responses of the model to shocks in indicators of financial development are investigated. To obtain credible impulse response analysis, economic theory is used to set the required identifying restrictions instead of using an “unrestricted” vector autoregressive model. The structural form of the model then is summarised in the chapter by the variance decomposition and impulse response functions. The general results from impulse response functions advocate the theory of financial intermediation arguing that the development of the financial market helps to promote economic growth. Furthermore, the results of variance decomposition shows that different measures of financial development influence the variation of growth variables, particularly investment, savings, and productivity growth.
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Kazakova, Natalia, and Anna Sivkova. "Financial Security of Economic Activity." In Global Trends of Modernization in Budgeting and Finance, 110–30. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7760-7.ch006.
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Under the conditions of megarisks, the general level of the world economy's instability rises, the number of unprofitable organizations with overdue debts increases, thus, creating additional threats to the financial security of states. In this regard, presented here, research results have scientific and applied importance for risk management and financial security of economic entities on the basis of the control and analytical concepts which cover: monitoring, diagnostics, prevention of crisis situations, including bankruptcy, corporate fraud and various other financial irregularities in the economy. Accounting for the specifics of economic entities in the course of analysis, diagnostics, and control over their activities is aimed at the creation of effective corporate fraud prevention and bankruptcy management systems. The conceptual principles of information and analytical support, improved methods for analyzing, and evaluating and monitoring financial security contributes to the development of a common methodology for economic analysis and control activities, ensuring their effectiveness and transparency. The comprehensive toolkit for diagnosing financial security allows identifying the areas of increased bankruptcy risks, fraudulent actions or ineffective business management; and unifies the control process, thereby reducing labor intensity and improving the quality of control measures.
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"Assessment of the Empirical Results on the Finance-Industrial Growth Nexus." In Financial Liberalization and Economic Development in Korea, 1980-2020, 133–50. Harvard University Asia Center, 2021. http://dx.doi.org/10.1163/9781684176304_010.
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Yüksel, Serhat, and Pınar Tuğçe Kavak. "Do Financial Investment Decisions Affect Economic Development?" In Handbook of Research on Global Issues in Financial Communication and Investment Decision Making, 168–91. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-9265-5.ch009.
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The purpose of this chapter is to determine whether mortgage loans have an influence on economic growth in Turkey. In this context, as the variable of the mortgage, the ratio of the mortgage loans to the total loans is taken into consideration. Also, the increase ratio in GDP is used as an economic growth variable. In addition to this situation, quarterly data of these variables for the periods between 2005:1 and 2017:3 is examined. On the other hand, Engle-Granger cointegration analysis is considered in this study in order to reach this objective. In the analysis process, firstly, the variables are subjected to the ADF unit root test, and it is understood that both variables become stationary by taking first order differences. It is identified that there is a long-term relationship between mortgage loans and economic growth in Turkey. By considering these results, it is recommended to encourage mortgage loans in order to increase economic growth.
Conference papers on the topic "Financial-economic results"
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Chabannyi, Aleksandr Anatilievich. "Diagnostic metodological basis of economic results and financial analysis of the company." In III International applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-114066.
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Dargis, A. G. "ANALYSIS AND EVALUATION OF FINANCIAL RESULTS OF ACTIVITY OF AGRICULTURAL FORMATIONS." In STATE AND DEVELOPMENT PROSPECTS OF AGRIBUSINESS. DSTU-PRINT, 2020. http://dx.doi.org/10.23947/interagro.2020.1.92-96.
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The article presents the results of the analysis of the financial results of the activities of typical agricultural enterprises of the Krasnodar Territory. An assessment of the current state of the agro-industrial complex was carried out, as well as an assessment of the results of the analysis. The concept of financial results of an economic entity is given. The main components of financial results are determined.
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Kravec, Ksenija, and Daiva Jurevičienė. "THE IMPACT OF FINANCIAL SYSTEMS ON ECONOMIC GROWTH." In 12th International Scientific Conference „Business and Management 2022“. Vilnius Gediminas Technical University, 2022. http://dx.doi.org/10.3846/bm.2022.917.
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The article aims to determine the level of impact of the financial sector on economic growth. The financial sector’s activities provide financing for business development, provide borrowing opportunities and provide compre-hensive protection when concluding insurance contracts, which in the long run ensures economic growth. It is es-sential to understand which financial sector activities are most significant in economic growth. Borrowing and equity trading have been found to positively impact economic growth, while the market capitalisation of companies has been found to harm economic growth. The results can be used to develop growth plans for financial institutions that pro-mote economic development.
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Bai, Liru, and Yiming Li. "The Impact of Securities Margin Trading on the Stock Market Volatility and Liquidity —— Based on the Empirical Results of Shanghai and Shenzhen Markets." In 6th International Conference on Financial Innovation and Economic Development (ICFIED 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210319.117.
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Savchuk, Tetiana, Inna Negrych, Iryna Medvid, and Kateryna Holubchak. "Research on economic content of provisions of future costs and payments and their impact on financial position and financial results of the enterprise activity." In Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/smtesm-19.2019.56.
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Stanciu, Mihail Alin. "Relation Between Information from Economic-Financial Analysis and Sustainable Development." In G.I.D.T.P. 2019 - Globalization, Innovation and Development, Trends and Prospects 2019. LUMEN Publishing, 2022. http://dx.doi.org/10.18662/lumproc/gidtp2022/21.
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Establishing and implementing the most appropriate strategies for sustainable development is an increasingly common goal, which plays a vital role in achieving global performance in sustainable business. Some economic entities are looking for more than achieving results in accounting profit, focusing on sustainable development through a responsible approach to economic activities. The role of economic and financial analysis in the strategies for sustainable development in order to conduct sustainable business is a decisive one, this being the one that should direct the non-financial activities. Entities must look at the concept of performance from a global point of view because the sustainability of the performance will be achieved only by establishing as the entity's goals social responsibility and environmental protection in addition to the financial ones reflected by the economic-financial analysis. The social responsibility manifested by the economic entities implies a balance of the profit with the social and environmental implications. Changes in the economic environment of the last period have affected the way of approaching the performance. Social responsibility joins the purpose of each profit maximization entity, which further leads to synergistic effects. The most well-known form of social involvement is the sponsorship by which an entity offers a certain amount of money to another entity that does not carry out activities from which to make a profit. In the second part of the paper we presented the involvement of a prestigious economic entity in sponsorship and social responsibility actions, paying particular attention to the social cause, and we analyzed the correlation between the trend set by these social actions and the financial performance. The participation of several categories in the profit of the economic entity is possible through the development of a social responsibility manifested within the community.
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Simeonovski, Kiril, Elena Naumovska, and Mihail Petkovski. "THE EFFECT OF BANK DENSITY ON FINANCIAL DEVELOPMENT AND ECONOMIC PERFORMANCE." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0014.
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This paper provides evidence about the link between bank density as a form of financial deepening, and financial development and economic performance. We construct a panel of European countries and develop a dynamic regression model with GDP dynamics up to three lags and a full set of fixed effects to study the effect that the number of bank branches and automated teller machines per capita have on real GDP per capita. Our baseline estimates point out to a weak negative impact of the increased number of bank branches per capita on economic performance by around 0.3 per cent annually. We find similar results from the subsequent IV and GMM estimates as well as when swapping the population basis of the bank density measures with the area. The IV strategy reveals that our both measures are endogenous with the respect to the level of urbanisation and the share of Internet users up to three lags. We further include financial development as a covariate and find weaker negative impact of the number of bank branches and a weak positive impact of the number of automated teller machines by about 0.15 per cent annually. Our estimates with respect to financial development reveal that both bank measures can be considered significant drivers given the positive impact of about 0.8 to 1.2 percentage points obtained for the number of bank branches and about 0.6 to 0.7 percentage points for the number of automated teller machines. We do not find any significant differences between the countries with harmonised regulations and shared currency as a result of the EU and Eurozone membership.
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Kar, Muhsin, Şaban Nazlıoğlu, and Hüseyin Ağır. "Trade Openness, Financial Development, and Economic Growth in Turkey: Linear and Nonlinear Causality Analysis." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00695.
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This paper aims at empirically investigating the direction of causality among trade liberalization, financial development, and economic growth in Turkey. By employing monthly data for the period January, 1989- November, 2007, both linear and nonlinear causality approaches indicate that (i) there is bi-directional causality between economic growth and trade openness, (ii) economic growth causes financial development, and (iii) financial development leads to trade liberalization. Thereby, linear and nonlinear approaches confirm strong causal linkages among financial development, trade openness, and economic growth in Turkey. These results partially imply that economic growth depends upon trade liberalization through external finance in Turkey which has been experiencing capital account liberalization since 1989.
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Hrybinenko, Olha Hrybinenko, Olena Bulatova, and Olha Zakharova. "Financial indicators in the system of economic security of the world countries." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.672.
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The paper is aimed at quantitative evaluation of the level of countries’ financial solvency based on the use of a multidimensional methodical toolkit for evaluating financial indicators of a country’s development, which results in the construction of the appropriate integral security indices. Unlike other methods to assess the level of security, the proposed approach makes it possible to determine not only the integrated level of a financial component of the economic security but also to calculate the quantitative thresholds of the financial indicators aggregated in the integral index (gold and currency reserves, external debt per capita, changes in the official local currency rate, budget deficit/surplus to GDP); going beyond the threshold values is a signal of the increased risk and lack of solvency. Comprehensive consideration of the financial indicators, taken from the official statictic databases or calculated basing on the official statictics, in the structure of the integral index helps quantify the level of a financial component in the system of ensuring countries’ economic security. The proposed approach is approbated in terms of the countries for which the level of a component of the financial solvency (critical, dangerous, unsatisfactory, safe, and optimal) has been calculated. From the practical viewpoint, the proposed toolkit makes it possible to identify actual and potential threats to the countries’ sustainable development. The obtained integral indices of security can be used as the variables in economic and mathematical models while evaluating the effect of security status on the global economic development and positions of certain countries, communities, and regions in the system of world economic relationships.
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Manga, Müge, Mehmet Akif Destek, Muammer Tekeoğlu, and Erkut Düzakın. "The Relationship between Financial Development and Economic Growth: The Case of Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01689.
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The relationship between financial development and economic growth and the direction of causality between them have been received a lot of attention recently by many scholars. It is also important to analyze this relationship and the direction of causality due to implications of policies. In this study the relationship between financial development, trade liberalization and economic growth for Turkey are examined using three different models. Model 1, 2 and 3 investigate the effect of domestic loans to the private sector and trade liberalization on GDP, the impact of the domestic credit provided by banks to the private sector and trade liberalization on GDP and the effect of M2 money supply and M2 trade liberalization on GDP, respectively. Data extracted from World Development Indicators. Autoregressive-Distributed Lag Bound Test (ARDL) is used as a co-integration test to determine the long run relationship between variables. In addition, Toda and Yamamoto (1995) is utilized to test the direction of causality between financial development and economic growth according to the three financial indicators such as domestic loans to the private sector, the domestic credit provided by banks to the private sector and M2 money supply. According to the results there is a unidirectional relationship from economic growth to domestic loans to the private sector and the domestic credit provided by banks to the private sector. Additionally, the results indicate that a bidirectional relationship exist between M2 money supply and economic growth.
Reports on the topic "Financial-economic results"
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Соловйов, Володимир Миколайович, V. Saptsin, and D. Chabanenko. Markov chains applications to the financial-economic time series predictions. Transport and Telecommunication Institute, 2011. http://dx.doi.org/10.31812/0564/1189.
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In this research the technology of complex Markov chains is applied to predict financial time series. The main distinction of complex or high-order Markov Chains and simple first-order ones is the existing of after-effect or memory. The technology proposes prediction with the hierarchy of time discretization intervals and splicing procedure for the prediction results at the different frequency levels to the single prediction output time series. The hierarchy of time discretizations gives a possibility to use fractal properties of the given time series to make prediction on the different frequencies of the series. The prediction results for world’s stock market indices are presented.
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CHERKASOVA, Ye V., I. A. KORYAGINA, S. I. VOLODKEVICH, P. S. BURLANKOV, and Yu I. ZUBTSOVA. FINANCIAL RISK MANAGEMENT OF SME IN THE DIGITAL ECONOMY: ANALYSIS OF THEORETICAL AND METHODOLOGICAL APPROACHES. Science and Innovation Center Publishing House, April 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-3-7-14.
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Effective development of the domestic economy is possible only on condition of mandatory formation of a qualitatively new level of regulation of economic relations in the business environment. By its nature, entrepreneurship is an activity associated with a high level of risk and innovation, aimed at ensuring the interests of both an individual entrepreneur and an enterprise, and society. The purpose of the study, the results of which are presented in this article, is to study theoretical and methodological approaches to managing financial risks of an enterprise in modern dynamically changing conditions.
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Soloviev, Vladimir, Oleksandr Serdiuk, Serhiy Semerikov, and Arnold Kiv. Recurrence plot-based analysis of financial-economic crashes. [б. в.], October 2020. http://dx.doi.org/10.31812/123456789/4121.
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The article considers the possibility of analyzing the dynamics of changes in the characteristics of time series obtained on the basis of recurrence plots. The possibility of using the studied indicators to determine the presence of critical phenomena in economic systems is considered. Based on the analysis of economic time series of different nature, the suitability of the studied characteristics for the identification of critical phenomena is assessed. The description of recurrence diagrams and characteristics of time series that can be obtained on their basis is given. An analysis of seven characteristics of time series, including the coefficient of self-similarity, the coefficient of predictability, entropy, laminarity, is carried out. For the entropy characteristic, several options for its calculation are considered, each of which allows the one to get its own information about the state of the economic system. The possibility of using the studied characteristics as precursors of critical phenomena in economic systems is analyzed. We have demonstrated that the entropy analysis of financial time series in phase space reveals the characteristic recurrent properties of complex systems. The recurrence entropy methodology has several advantages compared to the traditional recurrence entropy defined in the literature, namely, the correct evaluation of the chaoticity level of the signal, the weak dependence on parameters. The characteristics were studied on the basis of daily values of the Dow Jones index for the period from 1990 to 2019 and daily values of oil prices for the period from 1987 to 2019. The behavior of recurrence entropy during critical phenomena in the stock markets of the USA, Germany and France was studied separately. As a result of the study, it was determined that delay time measure, determinism and laminarity can be used as indicators of critical phenomena. It turned out that recurrence entropy, unlike other entropy indicators of complexity, is an indicator and an early precursor of crisis phenomena. The ways of further research are outlined.
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Meneses, Juan Francisco, and José Luis Saboin. Growth Recoveries (from Collapses). Inter-American Development Bank, July 2021. http://dx.doi.org/10.18235/0003419.
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This paper analyzes the behavior of a long list of economic variables during episodes of recovery from an economic collapse. A set of stylized facts is proposed so as to depict what in this work is called \saygrowth recoveries. Through different estimation techniques, it is inferred under which conditions and policies the likelihood of experiencing a growth recovery increases. The results of the paper indicate that collapses tend to occur in countries with high dependence on natural resource rents, macroeconomic mismanagement, low levels of democratic accountability and rule of law and high levels of conflict. Recoveries, on the other hand, tend to be longer than collapses and are more likely to occur in contexts of: improved external conditions, less natural resource rents, balanced fiscal accounts, where the exchange rate corrects but within a more fixed exchange rate regime and a more restricted financial account, and where there are: rebounds in private consumption, increases in international trade and improvements on property rights.
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Yamano, Takashi, Noriko Sato, and Babur Wasim Arif. The Impact of COVID-19 and Locust Invasion on Farm Households in Punjab and Sindh: Analysis from Cross-Sectional Surveys in Pakistan. Asian Development Bank, July 2021. http://dx.doi.org/10.22617/wps210259-2.
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This paper presents the results of two mobile phone surveys conducted by the Asian Development Bank among farmers in Punjab and Sindh provinces in Pakistan in mid-2020 during the coronavirus disease (COVID-19) pandemic. The surveys collected information about how COVID-19-related measures and economic and transport disruptions affected farmers’ harvests, marketing efforts, input prices, and financial needs. The surveys found that the COVID-19 pandemic had significant negative impacts on farm households in both provinces. The paper provides additional context on COVID-19-related effects on local and regional economies and food supply chains. It also covers a simultaneous locust invasion along the India–Pakistan border, which has created “crisis within a crisis” in the surveyed provinces and exacerbated conditions that could lead to famine, disease, and increased poverty.
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Gomez-Gonzalez, Jose E., Jorge M. Uribe, and Oscar M. Valencia. Risk Spillovers between Global Corporations and Latin American Sovereigns: Global Factors Matter. Inter-American Development Bank, May 2022. http://dx.doi.org/10.18235/0004266.
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This paper studies volatility spillovers in credit default swaps (CDS) between the corporate sectors and Latin American countries. Daily data from October 14, 2006, to August 23, 2021, are employed. Spillovers are computed both for the raw data and for filtered series which factor out the effect of global common factors on the various CDS series. Results indicate that most spillovers occur within groups that is, within the series of sovereign CDS contracts and the price contracts of CDS issued by global corporations. However, considerable spillovers are also registered between LAC sovereigns and corporations. Interesting differences are encountered between filtered and unfiltered data. Specifically, spillovers from countries to corporations are overestimated (by about 4.3 percentage points) and spillovers from corporations to sovereigns are underestimated (by about 5.8 percentage points) when unfiltered data are used. This result calls for a revision of results obtained from studies that do not consider the role played by global common factors in system spillovers. Like in most related studies, spillovers show considerable time variation, being larger during times of financial or economic distress. When looking at total system spillovers over time, those corresponding to unfiltered series are always larger than those corresponding to filtered series. The difference between the two time series is largest in times of distress, indicating that global factors play a major role in times of crisis. Similar conclusions are derived from network analysis.
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Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva, and Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], June 2021. http://dx.doi.org/10.31812/123456789/4439.
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The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information system for investment analysis are presented and given: input information, information processing system, output information, which creates a closed cycle (system) of direct and feedback interaction. The information processing system is represented by accounting and analytical data management blocks. The investment analysis chatbot will help masters of the specialty system analysis to manage the investment process efficiently based on making the right decisions, understanding investment analysis in the extensive structure of financial management and optimizing risks in these systems using a working mobile application. Also, the chatbot will allow you to systematically assess the disadvantages and advantages of investment projects or the direction of activity of a system analyst, while increasing interest in performing practical tasks. A set of software for developing a chatbot integrated into training is installed: Kotlin programming, a library for network interaction Retrofit, receiving and transmitting data, linking processes using the HTTP API. Based on the results of the study, it is noted that the impact of integrating a chatbot into the training of Masters ensures the development of their professional activities, which gives them the opportunity to be competent specialists and contributes to the organization of high-quality training.
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Cavallo, Eduardo A., Arturo Galindo, Victoria Nuguer, and Andrew Powell. Open configuration options 2022 Latin American and Caribbean Macroeconomic Report: From Recovery to Renaissance: Turning Crisis into Opportunity. Inter-American Development Bank, March 2022. http://dx.doi.org/10.18235/0004180.
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Economic growth in Latin America and the Caribbean was stronger than expected in 2021 but waned at the start of 2022. High commodity prices due to the war between Russia and Ukraine will provide a boost to exporters, while imposing significant costs on commodity importers and pushing up inflation across countries. The ongoing conflict, together with policy normalization in advanced economies, carries significant risks for the region. Volatility in financial markets could depress investment and bring down growth further. Policymakers need to take urgent measures to boost inclusive growth. As minor fixes are unlikely to result in notable benefits, governments should consider more fundamental resets of policy frameworks. This report analyzes growth prospects, monetary policy, and external and financial sectors. The recommendations stress the need for a new architecture for both fiscal and labor market policies. Policymakers should seize the window of opportunity provided by the COVID-19 crisis and global security concerns to improve the outlook for the region.
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Boruchowicz, Cynthia, Florencia López Bóo, Benjamin Roseth, and Luis Tejerina. Default Options: A Powerful Behavioral Tool to Increase COVID-19 Contact Tracing App Acceptance in Latin America? Inter-American Development Bank, December 2020. http://dx.doi.org/10.18235/0002983.
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Being able to follow the chain of contagion of COVID-19 is important to help save lives and control the epidemic without sustained costly lockdowns. This is especially relevant in Latin America, where economic contractions have already been the largest in the regions history. Given the high rates of transmission of COVID-19, relying only in manual contact tracing might be infeasible. Acceptability and uptake of contact tracing apps with exposure notifications is key for the implementation the “test, trace and treat” triad. In the first study of its kind in Latin America, we find that for a nationally representative sample of 10 countries, an opt-out regime with automatic installation significantly increases the probability of acceptance of such apps in almost 22 p.p. compared to an opt-in regime with voluntary installation. This triples the size and is of opposite sign of the effect found in Europe and the United States. We see that an opt-out regime is more effective in increasing acceptability in South America compared to Central America and Mexico; for those who claim not to trust the national government; and for those who do not use their smartphones for financial transactions. The severity of the pandemic at the place of residence does not seem to affect the effectiveness of the opt-out regime versus an opt-in one, but feeling personally at risk does increase the willingness to accept contact tracing apps with exposure notifications in general. These results can shed light on the use of default options in public health in the context of a pandemic in Latin America.
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Kelbesa, Megersa. Digital Service Taxes and Their Application. Institute of Development Studies (IDS), December 2021. http://dx.doi.org/10.19088/k4d.2021.135.
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Many developing economies have seen a rise in e-commerce activity within their borders, and a decline in income from traditional industries as a result of COVID-19, meaning the digital economy offers a potentially unexploited source of tax revenue. . As a result, more developing countries may soon begin adopting some sort of digital tax. The economic activities which may be subject to the Digital Services Tax (DST) may vary from country to country. It will, therefore, be necessary for businesses operating in multiple jurisdictions across developing countries to keep up with the changes in digital taxes. Before implementing a DST scheme, developing countries are advised to perform an in-depth cost-benefit analysis and due considerations. Some developing (and several developed) countries have already unilaterally implemented a “provisional” DST system. Other developing countries are on the process of implementing DST or have simply announced that they will implement a DST soon. Although most of the countries so far actively working on DST (are rich countries, a growing list of developing countries are joining the process. Some examples include the following: Malaysia, Indonesia, Kenya, Nigeria, Argentina and, Chile. It is important to mention that the literature on DST is very limited – although growing, and the evidence base around the economic impacts is particularly scarce. This is partly due to the quite recent nature of DST implementation. The evidence is even scarcer for developing countries – Due to these limitations, this rapid evidence review looks at different types of available literature – including reports and blogs issued by international financial institutions and development agencies. The rest of the report will give an overview of key proposed approaches to tax the digital economy, provide a very brief account of the economic impact of DST, provide a brief mapping of the implementation of digital service taxes in developing countries, provide a brief description of each DST system and about the economic impact of the DST, finally a brief account or attributes of a “good” DST system.