Articles de revues : « Asset disproportion »

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Trotier, Louis. « Commentaires ». II. Perspectives écologiques 3, n^o 1-2 (12 avril 2005) : 129–31. http://dx.doi.org/10.7202/055120ar.

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Des commentaires qui vont suivre, assez peu seront consacrés aux recherches passées et davantage à des rêves sur l'avenir aux charmes desquels je souhaite vous faire participer. Cette disproportion entre le passé et l'avenir est d'ailleurs une image bien atténuée de la disproportion qui existe entre ce qui a été fait et ce qui devrait être fait dans le domaine des études démographiques sur le Canada français.

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Popov, V. « Global Imbalances : An Unconventional View ». Voprosy Ekonomiki, n^o 1 (20 janvier 2013) : 69–80. http://dx.doi.org/10.32609/0042-8736-2013-1-69-80.

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Maintaining today’s global imbalances would help overcome the major disproportion of our times — income gap between developed and developing countries. This gap was widening for 500 years, since the XVI century, and only now, in recent 60 years, there are some signs that this gap is starting to decrease. The chances to close this gap sooner rather than later would be better, if the West goes into debt, allowing developing countries to have trade surpluses that would help them develop faster. Previously, in the XVI—XX centuries, it was the West that developed faster, accumulating surpluses in the trade with "the rest of the world" and using them to buy assets in developing countries, while "the rest of the world" was going into debt. Now it is time for "the rest" to accumulate international assets and for the West to go into debt.

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Poelmann, E. « ECHR Melo Tadeu : A Tax Case Which Should Bring on More Carefully Selected Criminal Procedures ». Intertax 44, Issue 5 (1 mai 2016) : 434–37. http://dx.doi.org/10.54648/taxi2016035.

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The European Court of Human Rights (ECHR) judged in the Melo Tadeu case that the refusal of the authorities to undo the seizure of assets after a criminal acquittal, is disproportional, regardless whether the appeal was too late. The Melo Tadeu judgment implies mainly that the presumption of innocence remains in full force after a criminal acquittal. In this article the author discusses the Melo Tadeu judgment of the ECHR.

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Svabova, Lucia, Katarina Valaskova, Pavol Durana et Tomas Kliestik. « Dependency Analysis Between Various Profit Measures and Corporate Total Assets for Visegrad Group’s Business Entities ». Organizacija 53, n^o 1 (1 février 2020) : 80–90. http://dx.doi.org/10.2478/orga-2020-0006.

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AbstractBackground and Purpose: Models of identifying and predicting earnings management in companies by using accruals are in general based on the dependence between total assets of companies and various profit measures. In this paper, we focused on an initial dependency analysis between these business indicators in the Visegrad group’s business entities. We explore the mentioned relationships, verify, and quantify the strength of the dependencies between earnings levels of companies (in terms of economic evaluation of the return on business capital in absolute terms) and the value of their total assets (i.e. business capital tied in the assets without its further classification and analysis).Methodology: We use descriptive statistics as well as a correlation analysis based on the real business data on almost 300 thousand companies in the V4 countries from the Amadeus database, covering the period from 2013 to 2017. Finally, we use a comparative analysis to identify disproportion among the results that were found out for each of the analysed countries.Results: The analysis showed that Slovak companies have the average values of profit measures and total assets comparable to Hungarian companies. Czech and Polish companies have several times higher average values of profit measures and also of total assets than Slovak and Hungarian companies. The analysis of the development of the profit measures and the total assets of the companies over the years showed significant differences across the four countries during the period covered by this study.Conclusion: The analysis of relationships between total assets of the companies and their profit measures showed that the strength of these dependencies among countries is very similar, and over the years, these results did not change. The results of this study can be further used in the creation of the earnings management model in enterprises, both in Slovakia and in other V4 countries.

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Czakowski, Dariusz, et Andrzej Czyżewski. « RESOURCES AND EFFECTIVE CONDITIONS FOR THE PRODUCTION OF CEREAL AND OIL PLANTS IN THE EUROPEAN UNION ». Annals of the Polish Association of Agricultural and Agribusiness Economists XXI, n^o 3 (10 août 2019) : 40–48. http://dx.doi.org/10.5604/01.3001.0013.3382.

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The aim of the article was to compare the resource conditions and efficiency of cereal and oil plant production in individual EU member states and assess changes over the analyzed decade 2007-2016. This implementation was used to construct three indicators regarding resource conditions, which are the relation of land and labor (area of agricultural land/labor input AWU), capital and land (value of fixed assets/area of agricultural land), and capital and labor (value of fixed assets/labor input AWU). In turn, production efficiency was determined using the following indicators: the ratio of production and land (value of production/area of agricultural land), production and labor (value of production/labor input AWU) and production and capital (value of production/value of fixed assets). The above indicators were developed for the years 2007-2009, 2010-2013 and 2014-2016, and then the position in ranking and distance from the model for each country were determined using the Hellwig method. The research used data from the Accounting Data Network from Agricultural Holdings. The obtained results indicate a high level of convergence between the resources owned by agricultural holdings and production results achieved. There was also a significant difference between the development of individual resource and efficiency indicators in favor of producers from the so-called “old Union”, towards countries that joined the EU after 2004. However, comparing the results achieved in individual periods, it can be concluded that this disproportion was diminishing.

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Delabastita, Dirk. « Translation and mass-communication ». Babel. Revue internationale de la traduction / International Journal of Translation 35, n^o 4 (1 janvier 1989) : 193–218. http://dx.doi.org/10.1075/babel.35.4.02del.

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Tout bien considéré, on ne peut que s'étonner de la disproportion entre l'importance évidente du phénomène de la traduction dans les mass-media audio-visuels (importance qui peut être définie en termes à la fois quantitatifs et qualitatifs) d'une part, et l'attention minimale que la science de la traduction y a accordée d'autre part. Bien qu'il y ait bon nombre de publications à ce sujet, la majorité d'entre elles sont d'orientation purement technique; en outre, leur teneur est souvent préscriptive plutôt que descriptive. En passant, cet article traite des causes de cette disproportion remarquable, mais avant tout nous avons l'intention d'indiquer de quelle façon la lacune pourrait être comblée. Le modèle que nous proposons est basé sur des schèmes de recherche dont l'utilité a amplement été établie dans le domaine de la traduction littéraire. En suivant Gideon Toury, nous présumons qu'il faut distinguer plusieurs niveaux de relations traductionnelles. Ainsi, la pratique de la traduction dans le domaine du film et de la télévision à l'intérieur d'une situation socioculturelle donnée (niveau de la performance) repose sur des choix faits parmi un ensemble d'alternatives assez vaste (niveau de la compétence); cette sélection est gouvernée par le niveau intermédiaire des normes. Les chercheurs de la traduction audiovisuelle devront se rendre compte de ces distinctions. Parmi leurs tâches les plus immédiates, nous comptons: - l'élaboratio n d'un modèle de compétence, c'est-à-dire, d'une théorie de la traduction audiovisuelle qui soit exempte de toute immixtion normative et qui soit fondée sur des disciplines diverses (sémiotique du film, théorie de la traduction, etc.); notre article essaye de jeter les bases d'une telle théorie; - l'analyse systématique et impartiale de la réalité historique des traductions afin de découvrir les mécanismes normatifs qui ont orienté les stratégies des traducteurs; à ce dessein, nous proposons un inventaire comprenant ces paramètres dont la pertinence nous semble fort probable.

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Islam, Jinnat Ara, Gulshan Ara et Farzana Rabee Choudhury. « Risk Factors and Outcome of Obstructed Labour at a tertiary care Hospital ». Journal of Shaheed Suhrawardy Medical College 4, n^o 2 (3 avril 2013) : 43–46. http://dx.doi.org/10.3329/jssmc.v4i2.14401.

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Background: Obstructed labour is one of the most common preventable cause of maternal and prenatal morbidity and mortality in developing countries. Objective: The purpose of the present study was to determine the risk factors as well as to asses the outcome of obstructed labour. Method: This cross sectional study was conducted in the Department of Gynecology & Obstetrics at Shaheed Ziaur Rahman Medical College Hospital, Bogra during the period from January 2007 to December 2007. One hundred and five cases with features of obstructed labour were selected as per inclusion and exclusion criteria in a consecutive method. A detailed history included sociodemographic feature, obstetric history, features of obstruction, intrapartum events were recorded to detect risk factors. Condition of patients, mode of delivery, preoperative and post operative complications, maternal and fetal outcomes were recorded. Results: A total number of 3171 deliveries were conducted during this period and 132 cases of obstructed labour were found constituting an incidence of 4.2%. The highest frequency was found among the unbooked, primigravid patients that were illiterate or only having primary education level. The commonest cause was cephalo-pelvic disproportion (47.5%) followed by fetal malpostion (25.7%) and malpresentation (24.8%). The majority of the patients were between 25-29 years, caeserean section was the most common mode of delivery (78.09%). Maternal morbidity due to different complication accounted for 76.19% of the case while the fetal morbidity was 51.31% of the cases. The maternal mortality was 1% and prenatal mortality was 24.76%. Conclusion: In this study the incidence of obstructed labour was very high. The commonest cause was cephalo-pelvic disproportion followed by fetal malpostion and malpresentation. DOI: http://dx.doi.org/10.3329/jssmc.v4i2.14401 J Shaheed Suhrawardy Med Coll, 2012;4(2):43-46

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Belov, Sergei A., Yulia V. Linskaya et Nikolay M. Kropachev. « Unity of the system of state universities in today’s Russia ». Vestnik of Saint Petersburg University. Management 19, n^o 2 (2020) : 151–63. http://dx.doi.org/10.21638/11701/spbu08.2020.201.

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The constitutional right to education includes legally guaranteed opportunities for every resident of the Russian Federation to get higher education, necessary for professional activity and meeting the requirements of the modern labor market, regardless of their place of residence, educational institution or educational program. Today, in the education system of Russia the assets and financial funds are administratively distributed among state universities, which concurrently maintain wide autonomy. Meanwhile, the practice of cooperation and collaboration between state universities is not properly elaborated; it does not secure collective access to the resources which, if exploited jointly, would increase their effectiveness. This causes a considerable misbalance of resource allocation between a group of flagship universities and other state universities, disproportion of regional development, and, in the long run, violation of an individual right to get quality education in different state universities. The authors suggest a set of measures that address the above-mentioned problems and provide the transition of the state universities education management system in Russia to a new up-to-date quality for regulatory and administrative support of education.

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Konstantinovna Ulibina, Lubov, Olga Alekseevna Okorokova, Vladimir Sergeevich Lukashov, Mikhail Gennadevich Rusetskiy et Liliya Vasilievna Blizno. « The Transformation of the System of Leasing Relations in the Real Economy Sector ». International Journal of Engineering & ; Technology 7, n^o 3.14 (25 juillet 2018) : 439. http://dx.doi.org/10.14419/ijet.v7i3.14.17039.

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The article presents the analysis of the leasing mechanism as one of the main ways to improve technical and technological processes of various sectors of economy of the country. In the conditions of economic crisis and stagnation in economy the leasing instrument can positively affect the investment demand and the economy of a separate region and of the country in general. The increasing demand for leasing and its wide distribution in all branches will contribute to increasing their technical equipment, improving technological processes which could enable to overcome disproportion in the development of different of branches of economy of the country. The perspectives of the development of the leasing market in the Russian Federation will depend on the formation of consumer demand and on the value of such services; such consumer demand will timely meet all macroeconomic needs. The main factors of preserving demand for leasing in the conditions of economic and political instability must include the development of leasing relations and the state support of the leasing instrument by means of its subsidising, the high level of depreciation of fixed assets and the necessity to modernise them.

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BIELASHOV, Yevhenii. « Increasing the transit attractiveness of Ukrainian marine ports ». Foreign trade : economics, finance, law 121, n^o 2 (30 juin 2022) : 124–32. http://dx.doi.org/10.31617/zt.knute.2022(121)10.

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Introduction. Structural disproportions of the national economy of Ukraine cause a high level of dependency on goods export, which is mainly done through marine ports. Considering a high level of wear of fixed assets in the port infrastructure, there is a need for attracting additional financial resources for conducting modernization programs. This is proposed to achieve by intensifying transit shipping. Analysis of recent research and publications shows great relevance of the transit goods shipping subject as well as their role in generating greater cashflow for ports. The aim of the article is to develop proposals for attracting capital investment towards port infrastructure, while the the source of their financing is suggested to come from an increase of goods transit through Ukrainian ports. Мethods. The object of this article is to study marine ports of Ukraine and the state of sea transit shipping. Results. An analysis of the current state of transit goods shipping through Ukrainian marine ports is carried from both quantitive and qualitative aspects. Main problems undermining the utilization of the marine transport potential are determined. Proposals are given for increasing the volume of transit goods shipping. Conclusions. Ukrainian marine ports boast considerable underutilized potential for servicing additional volumes of transit freight. An effective employment of this potential will lead to an increase of ports profitability which, in turn, will open new possibilities for financing modernization programs and renewing fixed assets.

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Jofre-Campuzano, Pol, et Germà Coenders. « Compositional Classification of Financial Statement Profiles : The Weighted Case ». Journal of Risk and Financial Management 15, n^o 12 (22 novembre 2022) : 546. http://dx.doi.org/10.3390/jrfm15120546.

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This article classifies petrol retail companies in Spain based on their financial ratios using the compositional data analysis (CoDA) methodology. This methodology solves the most common distributional problems encountered in the statistical analysis of financial ratios. The main purpose of this article is to show that with the CoDA methodology, accounting figures presenting low values can have a disproportional influence on classification. This problem can be attenuated by applying weighted CoDA, which is a novelty in the financial statement analysis field. The suggested weight of each accounting figure is proportional to its arithmetic mean. The results of Ward clustering show that after weighting, the contributions of the accounting figures to the total variance and to the clustering solution are more balanced, and the clusters are more interpretable. Four distinct financial profiles are identified and related to non-financial variables. Only one of the profiles represents companies in financial distress, with low turnover, low return on assets, high indebtedness, and low liquidity. Further developments include alternative weighting schemes.

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SHIRINYAN, Aram, et Lada SHIRINYAN. « COMPETITIVENESS OF UKRAINE’S BANKING SERVICES MARKET : RIVALRY FACTOR, TRENDS AND RESULTS ». Economy of Ukraine 2019, n^o 6 (22 juin 2019) : 18–38. http://dx.doi.org/10.15407/economyukr.2019.06.018.

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The authors propose a new methodology for the integrated assessment of the competitiveness of Ukraine’s banking services market, which reflects the result and perfection of the competitive interaction of banks and determines the degree of advantage of the set indicators of Ukraine’s banking services market over the set indicators of other sectors of economy and the corresponding markets in other countries. The approach is realized from the standpoint of competitive interaction of banks, business efficiency and distribution of services and is tested to analyze the situation in 2006–2017. The presented study is the second part of the general methodology for assessment of the competitiveness of the banking services market and covers the following items: banking efficiency, degree of monopolization, level of competition of banks, integrated assessment of competitiveness, disproportions and market saturation with players. To identify the advantages, the following relative indicators are introduced: indices of capitalization and concentration overrun, and index of competition exceeding. With this approach, Ukraine’s banking services market is compared with the commensurate markets of the euro-zone countries and other countries of the world. The perfection of the competitive interaction of banks is reflected by the indicators of efficiency, concentration, Herfindahl-Hirschman and disproportions. The generalized assessment of activities of all banks in the market is found due to the integral competitiveness index. In recent years, banking services markets in Ukraine and Romania have been ineffective. Among the countries with economy in transition, the markets of Poland and Turkey are the most attractive reference markets for Ukraine. To approximate the indicators to the level of Poland and Turkey, it is necessary to increase the capitalization and market value of banks by 10 times, to the level of Germany – almost 180 times. Concentration indices in Ukraine are overestimated 1.4 times as compared with Italy and France, 1.3 times – compared with Poland. The trend of Herfindahl-Hirschman index in Ukraine is growing and the integral competitiveness of the banking services market in Ukraine is low, with an estimation “satisfactory”. The necessity of increasing the capitalization of banks, the profitability of bank assets, the decrease in market concentration and the imbalances in the distribution of services is argued.

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Kibaroğlu, Onat. « Self Sovereign Digital Identity on the Blockchain : A Discourse Analysis ». Financial Markets, Institutions and Risks 4, n^o 2 (2020) : 65–79. http://dx.doi.org/10.21272/fmir.4(2).65-79.2020.

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As a technology that can be traced back to the late 1990s in its structural fundamentals, ‘blockchain’ came into mainstream public discourse as of 2017. Previously discussed in the fringes of the technology-savvy circles, blockchain has now become a global phenomenon and indeed an industry that is rapidly growing and capturing a notable share of the public imagination along with academic discourse. Blockchain’s emergence in the realm of technology is essentially thanks to the invention of bitcoin as both a speculative asset and as a digital store of value. Many governments around the world have made public claims regarding their enthusiasm for adopting ‘blockchain’ in various ways; varying from Russia, Estonia, and Ukraine in Europe all the way to Venezuela in Latin America and even the Marshall Islands in the Pacific Ocean. This paper puts out the objective of achieving self-sovereign identities on the blockchain is a promise that has not yet manifested on the ground, albeit it disproportionately captures a significant share of the contemporary discourse on the three larger concepts of self-sovereignty, digital identity, and the blockchain. A key reason for the lack of manifestation of this promise is that there is little agreement as to what is actually meant by ‘self-sovereign identities’ —in stark comparison to the major consensus over the concepts of ‘blockchain’ or ‘cryptocurrencies’. In order to explore the genealogy of the core concept of ‘identity’, the theoretical genesis of ‘biopolitics’ is consulted, demonstrating that our contemporary technological epoch is best defined as an era of the emergence of ‘bio digital’ power. The paper ultimately argues that the reason for this disproportional share of discourse is created by certain actors to utilize the growing rhetoric on ‘blockchain’ and the libertarian notion of ‘self-sovereignty’ as façades to potentially pursue capitalist objectives. Keywords: blockchain, self-sovereignty, bitcoin, capitalism, digital identity, privacy, data, cryptocurrencies.

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Kuznetsov, A. V. « Imperatives for Transformation of the International Monetary System in the Conditions of Multipolarity ». Finance : Theory and Practice 26, n^o 2 (29 avril 2022) : 190–203. http://dx.doi.org/10.26794/2587-5671-2022-26-2-190-203.

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The neoliberal model of globalization promoted the outstripping growth of financial assets over the development of the real sector. The functioning of the international monetary system (IMS), based on one key national currency — the US dollar, has led to the financialization of the world economy and the formation of global imbalances. The purpose of the article is to substantiate the need to replace US-centric financial institutions with new institutions at the regional level and to transform the IMS in the direction of monetary polycentrism and regionalization. The paper discusses the mutual responsibility of the core and periphery countries for the formation of global imbalances. The financial and economic indicators of sovereign states, transnational companies and transnational banks are compared according to the “scale” of globalization. The study shows chronic disproportions between the dynamics of global capital growth and economic growth rates, leading to the state’s loss of control over the reproduction process. It is substantiated that the current transformation of the IMS in the direction of monetary polycentrism and regionalization is a natural reaction to these imbalances. The article reveals a negative relationship between the implementation of procyclical and anti-crisis monetary policies by the central banks of developed countries and the competitive positions of developing countries in international financial and commodity markets. The factors of using the oligopoly of the Big Three credit rating agencies as a “soft power” to maintain the US global hegemony and the status of the US dollar as a key reserve currency are systematized. The author concludes that in order for developing countries to form their own international liquidity, it is necessary to stimulate the internationalization of their currencies by developing pan-Asian financial institutions and encouraging competition between them and the existing institutions of the IMS.

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Байсаева, Малика Усамовна, et Аминат Вахахажиевна Дааева. « State instruments of financial stimulation of investment activity : educational experience ». Management of Education, n^o 5(45) (15 octobre 2021) : 188–95. http://dx.doi.org/10.25726/j9738-5891-3737-r.

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Переход национальной экономики России на инновационно-инвестиционную модель является единственной возможной траекторией развития в условиях постиндустриальной эпохи. Именно инновационные технологии приносят наибольший экономический эффект, по сравнению с инвестированными средствами. Существует острая проблема критического старения основных фондов структурообразующих предприятий. До 95% ВВП России сейчас генерируется предприятиями, которые относятся к III и IV технологических укладов. Модернизация таких предприятий требует, во-первых, слишком больших инвестиций, на которые не могут ни государство, ни частные инвесторы, а во-вторых, приносит риск тенденции «нисходящего роста», при котором даже успешная деятельность предприятий будет недостаточным для обеспечения конкурентоспособности и эффективного функционирования государственных институтов. При таких условиях актуальными становятся стратегии опережающего развития, которые направлены на развитие предприятий, использующих технологии V и VI технологических укладов, (которые сейчас составляют всего 5% в ВВП России), и должны опираться на существующие преимущества в машиностроительных и металлообрабатывающих отраслях. При этом, целесообразно акцентировать на необходимости сбалансированного соотношения предприятий различных устройств в структуре национальной экономики. Ведущую роль в процессе преодоления диспропорций между производствами различных технологических устройств могут играть научные учреждения различных типов, в частности, учреждения высшего образования. The transition of the Russian national economy to an innovation and investment model is the only possible trajectory of development in the post-industrial era. It is innovative technologies that bring the greatest economic effect, compared with the invested funds. There is an acute problem of critical aging of fixed assets of structure-forming enterprises. Up to 95% of Russia's GDP is now generated by enterprises that belong to the III and IV technological structures. Modernization of such enterprises requires, firstly, too much investment, which neither the state nor private investors can afford, and secondly, it brings the risk of a trend of "downward growth", in which even the successful activity of enterprises will not be sufficient to ensure the competitiveness and effective functioning of state institutions. Under such conditions, advanced development strategies are becoming relevant, which are aimed at developing enterprises using technologies of the V and VI technological modes (which now account for only 5% of Russia's GDP), and should rely on existing advantages in the machine-building and metalworking industries. At the same time, it is advisable to focus on the need for a balanced ratio of enterprises of various devices in the structure of the national economy. Scientific institutions of various types, in particular, institutions of higher education, can play a leading role in the process of overcoming the disproportions between the production of various technological devices.

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Ivanova, Karina A. « Distribution of Individual Investment Accounts in the Regions of the Russian Federation ». Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, n^o 54 (2021) : 189–207. http://dx.doi.org/10.17223/19988648/54/10.

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The article examines the features of distribution of a new investment instrument for the country – individual investment accounts (IIAs) – in the regions of Russia in 2015–2019. The author believes that the introduction of IIAs as an instrument for private investment in the domestic financial market was associated with the need to more actively attract domestic investment to the national economy when access to external financing was seriously limited. The article analyzes data on the number of open and declared individual investment accounts of types A and B in Russia, draws conclusions about regional imbalances in their development, identifies leading and outsider regions, and outlines the prospects for further research of the problem. IIAs are a completely new and one of the “youngest” financial and investment instruments on the Russian securities market. The emergence of IIAs as an instrument for private investment in the securities market was seen as a significant increase in the openness of the Russian stock market for private investors and as a promising way to attract domestic investment in the national economy of Russia. IIA is an excellent opportunity to diversify one’s investments; however, simple calculations show that the percentage of funds recoverable from the amount of assets on the IIA is significantly small. Summarizing the results of the comparative analysis, it can be stated that at the moment IIAs have not yet become a widespread and massive instrument in Russia for attracting domestic investment to the country’s economy. Today, only 0.07% of the working-age population of the Russian Federation owns such accounts. There are regions with only single cases of opening and declaring IIAs by citizens, and some regions do not have a single IIA opened during the five years of this instrument’s existence on the market. In general, the IMS market is characterized by significant imbalances. Against the background of outsider regions, there are also leading regions in which the opening of IIAs has become a fairly widespread phenomenon. These are the Central and Volga Federal Districts, and among the constituent entities of the federation are Moscow, Moscow Oblast, and Tatarstan. One of the pressing problems today is identifying the reasons for the existence of such disproportions and taking measures to popularize IIAs as an instrument for internal investment in Russia, especially in the regions that are outsiders of the investment process.

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Lukáč, Jozef. « Disproportions in the Description Ability of Prediction Models for Change in the Accounting System ». TEM Journal, 27 mai 2022, 521–26. http://dx.doi.org/10.18421/tem112-04.

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The change in the value of financial indicators can be triggered by several factors. A result of a change in the accounting system shows that the company’s achieved financial indicators may change. The reason for the differences is a different way of reporting and recalculation of items in the financial statements, where some items are recognized and classified in a different group of assets than under the accounting regulations in the Slovak Republic. The Balance Analysis of Rudolf Douch (1996), Taffler's model (1984) and Králiček's Quick Test (1993) were used to point out the differences in evaluation based on financial indicators in selected prediction models. The aim of the paper is to analyze the changes that result in the change of the accounting system from national accounting legislation to the accounting system according to IAS/IFRS. We assume that individual items of assets and liabilities or costs and revenues that enter into the calculation of individual prediction models achieved different values due to changes in the method of reporting in the financial statements of the analyzed company for the same accounting period in two accounting systems.

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Engelhard, Peter, Heiko Geue et Cornelia Schädel. « Das Reconstruction and Development Programme (RDP) Südafrikas – eine humanvermögenstheoretische Analyse ». Zeitschrift für Wirtschaftspolitik 46, n^o 2 (1 janvier 1997). http://dx.doi.org/10.1515/zfwp-1997-0206.

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AbstractFrom the Apartheid régime, South Africa inherited a very disproportional distribution of income and wealth, leading to a persistent material discrimination of the majority of its citizens. This may only be overcome by large scale measures of economic and social reform. Those are outlined by the Reconstruction and Development Programme (RDP). The RDP is an ambitious plan on investment in human assets, promising the creation of new employment and the reshaping of distributive patterns. However, its implementation can only be financed if economic growth is sufficiently strong. Additionally, a policy pursuing investment in human assets can only be effective if certain conditions concerning its utilization in the market economy are met. This paper aims at a comprehensive theoretical analysis of current measures derived from the RDP. These are analysed by means of the process-theory of human assets.

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Marobhe, Mutaju Isaack, et Jonathan Mukiza Peter Kansheba. « Asymmetric volatility spillover between hospitality sub-sectors during COVID-19 : evidence from the USA ». Journal of Hospitality and Tourism Insights, 8 novembre 2022. http://dx.doi.org/10.1108/jhti-08-2022-0322.

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PurposeThis article examines dynamic volatility spillovers between stock index returns of four main hospitality sub-sectors in US during the coronavirus disease 2019 (COVID-19) pandemic. These are tourism and travel, hotel and lodging, recreational services and food and beverages. Volatility spillovers are explicitly used as accurate and informative proxies for risk contagion between sectors during turbulent times.Design/methodology/approachThe authors employ dynamic conditional correlation-generalized autoregression heteroskedasticity (DCC-GARCH) and wavelet coherence analysis (WCA) to analyze the phenomenon. The authors’ timeframe is divided into three main sub-periods, namely the pre-pandemic, the first wave and the second wave periods.FindingsThis study’s results reveal immense negative shocks in returns of all four sub-sectors on the Black Monday (8th March 2020). Moreover, high volatility persistence was observed during both waves with an exception of tourism and travel which exhibited lower volatility persistence during the second wave. The authors discovered magnified contagion effects between tourism and travel, hotel and lodgment and recreational services during the first wave of the pandemic with tourism and travel being the main volatility transmitter. Lower magnitudes of spillovers were observed between food and beverages and other sub-sectors with a decoupling effect being evident during the second wave.Research limitations/implicationsThis study’s findings contribute to the contagion theory by providing evidence of disproportional volatility spillover among hospitality sub-sectors despite being exposed to similar turbulent economic conditions.Practical implicationsCrucial implications can be drawn from this study’s findings to assist in risk management, asset valuation and portfolio management. The importance of close monitoring, safety measures, international diversification and adequacy of liquid assets during health crises cannot be stresses enough for hospitality firms. Retail investors, speculators and asset managers can take advantage of this study’s findings to design trading strategies and hedge against risk.Originality/valueA body of knowledge pertaining to effects of crises such as COVID-19 on hospitality stocks has been proliferating. Nonetheless, there is still a relative dearth of empirical literature on volatility spillover between hospitality sub-sectors especially during periods of rising economic uncertainties.

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Pohrishchuk, Halyna, Volodymyr Semtsov, Nataliia Dobizha, Anatolii Kucher et Inna Sysoieva. « Conflictological Model of Institutionalization of Economic Processes in the Agriculture ». TEM Journal, 26 novembre 2021, 1813–21. http://dx.doi.org/10.18421/tem104-44.

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The institutional essence, structure and typology of conflicts in a market economy are determined. The components of typical conflicts have been studied, as well as analysis of the type of economic conflicts "power – business entities" in the agricultural sector. It is established that any disproportions of the socio-economic system lead, due to the relevant incidents, to the aggravation of conflict situations. It was found that the conflict situations are objectively based on the contradictions of the interests of the main groups of agents and, accordingly, the institutions of the system. The results of our research give grounds to assert that the institutional modernization of the agricultural sector is possible only if new types are prevented and the consequences of existing conflicts are reduced, which is a kind of scheme of evasion within public control. It is proved that one of the universal tools of the unobserved economy in the light of the conflict paradigm are certain types of institutional agreements, and this is a fundamentally new methodology for reflecting real processes.

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Nenadic, Nenad G., Christopher J. Valant, Sean P. McConky et Michael G. Thurston. « Assessment of Overhaul Effectiveness and Usage-based Inference using Bayesian Networks ». Annual Conference of the PHM Society 10, n^o 1 (24 septembre 2018). http://dx.doi.org/10.36001/phmconf.2018.v10i1.295.

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The process of assessment of effectiveness of the existing overhaul practices determined that the historical usage of assets provides valuable contextual information. Usage data is typically highly reliable, but not in legacy fleets, featuring older vehicles with missing, incomplete, inconsistent, and contradictory data. This paper describes two methods for usage estimation from noisy data by exploiting two data sources: 1) unreliable, manually-entered usage data and 2) part replacements. The first method employs a probabilistic model to reconcile missing and inconsistent data entries; the second is based on the replacement of consumable components. The probabilistic model, fully and uniquely specified by the probabilistic variables (with their distributions) and deterministic variables, is validated using synthetic datasets because the real ground truth associated with the field data does not exist. Disproportional impact of an incorrect initial data point is mitigated by training the model in both forward and reverse directions. The motivating hypothesis for usage estimation from part replacements is based on a plausible assumption that specific consumables, e.g. brake pads, have reasonably repeatable replacement patterns which can be related to usage. For many vehicles mean time between failures of a component was even longer than the average data collection time span. But for assets with sufficiently longer data records, the cumulative replacements of components are well-correlated with the probabilistic usage estimates, providing additional reinforcement for the inference.

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« Design and Development of an Intelligent Aqua Monitoring System using Cloud Based Online Access Control Systems ». International Journal of Recent Technology and Engineering 8, n^o 4 (30 novembre 2019) : 384–89. http://dx.doi.org/10.35940/ijrte.d6921.118419.

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In the existing scenario Internet of Things and remote sensing scientific procedures were employed in diversified streams of analysis for supervising, regulating and examining the information from distant localities. Guzzle aqua is a indispensable entity for every person its effectiveness encounters regular confronts during the process of performance. These complications emerge by the reason of restricted aqua assets, extension of inhabitants, and rapid growth of basic facilities. Consequently there is a requirement for improvement in activities of the system to supervise the aqua characteristics. To an extent disproportion in aqua attributes will lead to damage the fitness of people, creatures and as well as influence physical surrounding stability among its types. So as to guarantee the sheltered stock of guzzling aqua the standard should be contemplated steadily. Aqua contamination is perhaps the greatest dread for the green globalization. So as to covenant the protected stockpile of the drinking water the caliber should be armour innovatively. In the proposed system we contemporary a stratagem and intensification with an ease configuration for incessant corroboration of the aqua quintessence in IOT (internet of things).The system is incorporated with a certain sensors is conventional to reckon palpable and ersatz variables of the aqua. The variables, for an exemplar, temperature, PH, turbidity, stream transducers of the aqua can be reckoned. The wanton standards from the transducers can be concocted by the controller. The Arduino model can be employed as a controller. At enduring, the transducer information can be perceived on web servers with the help of WI-FI module.[2]

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Jaudon, Raphaël. « Cinéastes militants assassinés : la mort de l’auteur peut-elle lui donner raison ? » Fabula-Lht : La Mort de l'auteur, n^o 22 (24 juin 2019). http://dx.doi.org/10.58282/lht.2336.

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Resume :Des cinéastes assassinés, tout compte fait, il y en a eu assez peu. Lorsque le cas se présente, l’assassinat a tendance à offrir à l’auteur une visibilité qu’il n’avait pas auparavant, et à doter son œuvre d’une importante plus‑value politique. Un phénomène logique, au vu de la disproportion entre la cause apparente (l’œuvre) et sa conséquence (la mort d’un individu). Que l’assassinat soit un moyen de s’assurer que l’auteur ne réalise pas d’autres films compromettants par la suite, ou qu’il s’agisse simplement d’un acte de représailles, il est tentant d’y voir une preuve de l’efficacité politique de l’art — non au sens où l’œuvre serait en elle‑même dotée d’une puissance de transformation de la société, mais au minimum, au sens où un groupe antagoniste lui reconnaît un fort potentiel de nuisance. À partir de ce constat, je m’intéresserai aux cinéastes militants assassinés en marge de leur travail, en interrogeant l’idée selon laquelle l’assassinat de l’auteur pourrait lui « donner raison ». Une légitimation a posteriori relativement fréquente, mais sujette à caution, dans la mesure où les meurtres de cinéastes demeurent heureusement exceptionnels, et échappent donc à toute possibilité d’interprétation statistique. Il s’agira également de faire le point sur les conséquences de ces événements dans le champ de l’herméneutique filmique. En quoi la disparition brutale d’un cinéaste engagé modifie‑t‑elle notre manière de voir son œuvre ? Je tenterai de montrer qu’il peut être raisonnable de lire le film à l’aune de la mort de son auteur, au risque de la téléologie, à condition d’entendre la disparition dans sa dimension esthétique, et non plus seulement factuelle.

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Kazak, Jan K., Justyna Chodkowska-Miszczuk, Grzegorz Chrobak, Maria Mrówczyńska et Standa Martinát. « Renewable energy creditors versus renewable energy debtors : Seeking a pattern in a sustainable energy transition during the climate crisis ». Anthropocene Review, 13 janvier 2023, 205301962211491. http://dx.doi.org/10.1177/20530196221149111.

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Considering unpredictable and hastily evolving tipping points (like the impacts of the COVID-19 pandemic, ongoing climate crisis and the war in Ukraine), it is clear that sustainable energy transition and utilization of locally sourced renewable energies must be in the heart of both national, regional, and local energy systems. However, if we take a closer look at the actions undertaken at the local (communal) level, we see enormous diversity of patterns, prerequisites, and implications that drive and affect spatial deployment of renewable energies. Therefore, our research targets to better comprehend the question if individual communities are comparatively involved in the energy transition. We also ask whether the demand and supply of renewable energy is territorially balanced and how these differences (if any) can be justified. We are framing our research by the concepts of energy justice and ecological debt. We thoroughly explore and asses the renewable energy balance on the level of individual communities which is based on data on the installed power capacity potentials and energy consumption in local administration units in Poland (380). Spatial distribution and discrepancies in the deployment of the renewable energy creditors and the renewable energy debtors are detected. Noticeable disproportions were identified among communities where improved utilization of local potential of renewable energy could exceed energy demand (29% of communities). This result is contrasting with communities (71% of communities) that can be, on the other hand, classified as renewable energy debtors. We claim that insufficient support (institution, regulatory, and financial) for expanding local renewable energy systems is a clear barrier when adapting to the climate crisis by balancing the energy demand and supply at the local level.

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MACHADO, CARLOS HENRIQUE. « A Ontologia de Deleuze e as Experiências de Deligny : como instaurar existências mínimas ». Revista Interdisciplinar em Cultura e Sociedade, 27 décembre 2021, 80. http://dx.doi.org/10.18764/2447-6498.v7n2p80-94.

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Se o Ser for suposto como uma solução provisória, uma ontologia deve poder pensar seu inacabamento como realidade essencial de sua natureza. É nesse sentido que se coloca a ontologia de Gilles Deleuze, pronta a pensar, a partir daí, um estado do Ser a se caracterizar por movimentos de liberação de linhas que desarticulam o já formado e permitem suas determinações escapar das relações já individuadas. A partir da articulação da ontologia deleuzeana com as experiências de Fernand Deligny com crianças autistas não verbais, nos será possível confrontar as formas hegemônicas de existir com modos de existência singulares que se afirmam em sua diferença ingovernável. Refratários a serem adaptados a partir de qualquer medida padrão, constituindo-se como uma deriva às formas hegemônicas e um desvio que permite se escapar ao controle, tais experiências nos colocam diante de uma deriva que mantêm a perspectiva da desmesura de existências mínimas sempre inacabadas.Palavras-chave: Deleuze. Deligny. Ontologia. Autistas. Corpo sem órgãos. Deriva. Deleuze's Ontology and Deligny's Experiences: How to Establish ABSTRACTIf Being is supposed to be a provisional solution, an ontology must be able to think of its unfinished business as an essential reality of its nature. It is in this sense that Gilles Deleuze's ontology is placed, ready to think, from there, on a state of Being to be characterized by movements of liberation of lines that disarticulate what has already been formed and allow its determinations to escape from the relations already individuated. From the articulation of Deleuzian ontology with Fernand Deligny's experiences with non-verbal autistic children, it will be possible for us to confront the hegemonic forms of existence with singular modes of existence that assert themselves in their ungovernable difference. Refractories to be adapted from any standard measure, constituting a drift to hegemonic forms and a deviation that allows one to escape control, such experiences place us in front of a drift that maintains the perspective of the disproportion of minimal existences that are always unfinished.Keywords: Deleuze. Deligny. Ontology. Autistic. Body without organs. Drift.

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Mezinska, S., L. Gallagher, M. Verbrugge et E. M. Bunnik. « Ethical issues in genomics research on neurodevelopmental disorders : a critical interpretive review ». Human Genomics 15, n^o 1 (12 mars 2021). http://dx.doi.org/10.1186/s40246-021-00317-4.

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Abstract Background Genomic research on neurodevelopmental disorders (NDDs), particularly involving minors, combines and amplifies existing research ethics issues for biomedical research. We performed a review of the literature on the ethical issues associated with genomic research involving children affected by NDDs as an aid to researchers to better anticipate and address ethical concerns. Results Qualitative thematic analysis of the included articles revealed themes in three main areas: research design and ethics review, inclusion of research participants, and communication of research results. Ethical issues known to be associated with genomic research in general, such as privacy risks and informed consent/assent, seem especially pressing for NDD participants because of their potentially decreased cognitive abilities, increased vulnerability, and stigma associated with mental health problems. Additionally, there are informational risks: learning genetic information about NDD may have psychological and social impact, not only for the research participant but also for family members. However, there are potential benefits associated with research participation, too: by enrolling in research, the participants may access genetic testing and thus increase their chances of receiving a (genetic) diagnosis for their neurodevelopmental symptoms, prognostic or predictive information about disease progression or the risk of concurrent future disorders. Based on the results of our review, we developed an ethics checklist for genomic research involving children affected by NDDs. Conclusions In setting up and designing genomic research efforts in NDD, researchers should partner with communities of persons with NDDs. Particular attention should be paid to preventing disproportional burdens of research participation of children with NDDs and their siblings, parents and other family members. Researchers should carefully tailor the information and informed consent procedures to avoid therapeutic and diagnostic misconception in NDD research. To better anticipate and address ethical issues in specific NDD studies, we suggest researchers to use the ethics checklist for genomic research involving children affected by NDDs presented in this paper.

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TARABAN, Svitlana. « Capital Investment as a Component of State Investment Policy at the Regional Level ». University Scientific Notes, 25 février 2020, 176–85. http://dx.doi.org/10.37491/unz.74.15.

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The article examines the processes of inflow of investments into the economy of Ukraine, highlights the main problems and factors affecting investment activity and investment attractiveness of the country and regions. Functions of investments without which effective management and development of the economy of the state are impossible are considered. The peculiarities and tendencies of the investment activity in Ukraine are revealed, the ways to intensification of attraction of capital investments are determined. It has been found that the process of attracting capital investments in the Ukrainian economy has significantly slowed down due to the political and economic crises of recent years. As a result, the financial condition of enterprises has deteriorated, the number of unprofitable financial institutions has increased, the volume of bank lending to enterprises has decreased, the investment activity of foreign investors has decreased. Attention is drawn to the fact that the successful realization of the objectives of the socio-economic development of the regions depends on the efficiency of the organization of the investment process. The revitalization of the investment process is the main component of economic requirements, which are intended to identify real changes in the structure of the economy of the country and the region, to accelerate the transition of the economy to a qualitatively new level of industrial development, to improve the quality of domestic products and its competitiveness in the world market, to contribute to overcoming interregional disproportions, to provide growth in the state. The dynamics and structure of capital investments in Ukraine and Kharkiv region in 2017-2019 are analysed. The structure of capital investments for this period by sources of financing, types of economic activity, types of assets is studied. The conclusions on the materiality of the changes and direction that have occurred during this period have been made, the positive and unfavourable changes in the formation of capital investments have been characterized. It is determined that the socio-economic development of Ukraine is impossible without sufficient financing of capital investments. First of all, it is about modernizing the production of high-tech and competitive high-value-added goods and increasing their exports, as well as the introduction of innovative and energy-saving technologies. It is stated that the conditions for attracting investment in Ukraine are political, economic and financial stability, investment guarantees, improvement of legislative acts regulating investment activity and general improvement of the investment climate. Keywords: investment activity, capital investments, dynamics, structure, economic development, investment processes.

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TARABAN, Svitlana. « Capital Investment as a Component of State Investment Policy at the Regional Level ». University Scientific Notes, 25 février 2020, 176–85. http://dx.doi.org/10.37491/unz.74.15.

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The article examines the processes of inflow of investments into the economy of Ukraine, highlights the main problems and factors affecting investment activity and investment attractiveness of the country and regions. Functions of investments without which effective management and development of the economy of the state are impossible are considered. The peculiarities and tendencies of the investment activity in Ukraine are revealed, the ways to intensification of attraction of capital investments are determined. It has been found that the process of attracting capital investments in the Ukrainian economy has significantly slowed down due to the political and economic crises of recent years. As a result, the financial condition of enterprises has deteriorated, the number of unprofitable financial institutions has increased, the volume of bank lending to enterprises has decreased, the investment activity of foreign investors has decreased. Attention is drawn to the fact that the successful realization of the objectives of the socio-economic development of the regions depends on the efficiency of the organization of the investment process. The revitalization of the investment process is the main component of economic requirements, which are intended to identify real changes in the structure of the economy of the country and the region, to accelerate the transition of the economy to a qualitatively new level of industrial development, to improve the quality of domestic products and its competitiveness in the world market, to contribute to overcoming interregional disproportions, to provide growth in the state. The dynamics and structure of capital investments in Ukraine and Kharkiv region in 2017-2019 are analysed. The structure of capital investments for this period by sources of financing, types of economic activity, types of assets is studied. The conclusions on the materiality of the changes and direction that have occurred during this period have been made, the positive and unfavourable changes in the formation of capital investments have been characterized. It is determined that the socio-economic development of Ukraine is impossible without sufficient financing of capital investments. First of all, it is about modernizing the production of high-tech and competitive high-value-added goods and increasing their exports, as well as the introduction of innovative and energy-saving technologies. It is stated that the conditions for attracting investment in Ukraine are political, economic and financial stability, investment guarantees, improvement of legislative acts regulating investment activity and general improvement of the investment climate. Keywords: investment activity, capital investments, dynamics, structure, economic development, investment processes.

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