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Artykuły w czasopismach na temat "Financial requirements"

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Brophy, Richard. "Financial services education". Journal of Financial Regulation and Compliance 22, nr 2 (6.05.2014): 78–95. http://dx.doi.org/10.1108/jfrc-10-2013-0037.

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Purpose – The purpose of this paper is to chart the development of financial services education from its origins in the insurance industry to the current offering for people who wish to work in the life and non-life insurance industry. Financial services education within Ireland has evolved over time. Originally perceived to be an outpost of the British Insurance Institute, it is the responsibility of a variety of institutes that operate in the financial sectors, covering a range which includes insurance, banking and credit unions. Where tertiary education was optional, it is now a requirement of the regulator that people working in this sector have achieved at least this standard. Additionally, specialist qualifications for those working in the industry are being developed with academic involvement, as the institutes work to provide professional qualifications. Design/methodology/approach – To compare and contrast the Irish regulatory requirements, an analysis of other European Union (EU) national requirements was conducted, illustrating differences in education and current certification requirements. Findings – Educational requirements in Ireland go a long way in terms of ensuring that workers in financial services are adequately skilled in terms of academic, professional, ethical and continuous professional development (CPD). The Irish system covers a lot of aspects of financial services minimum competency code that is implemented in other EU jurisdictions, and in some cases, it has a unique approach in CPD. Practical implications – Serves as a comparable study of minimum competency requirements of EU for financial services employees and highlights differences in requirements across borders. Originality/value – This is a unique study of minimum competency code that has been implemented by financial regulators across EU member states and its impact in the industry in terms of raising the requirements of people involved in the sector.
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Glocker, C. "Reserve requirements and financial stability". Journal of International Financial Markets, Institutions and Money 71 (marzec 2021): 101286. http://dx.doi.org/10.1016/j.intfin.2021.101286.

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Krinichanskii, K. V., i N. E. Annenskaya. "Monetary requirements for financial development". Finance and Credit 26, nr 2 (28.02.2020): 349–68. http://dx.doi.org/10.24891/fc.26.2.349.

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Subject. The study investigates the relationship of financial development and monetary factors, which may be represented with inflation indicators, money aggregate M2 (measured by GDP), differential of interest rates on loans and funds raised by banks, etc. Objectives. The study outlines a theoretical perimeter for analyzing monetary requirements of financial development. Based on empirical data, we show the extent to which the requirements are influential. Methods. To verify the hypothesis, we classify items under study. The relationship of variables is reviewed through regression analysis. The study embraces 21 countries with developed stock markets and 17 emerging markets, covering the time span from 1960 through 2016. Results. We discovered the negative regular relationship between the inflation rate and three financial development metrics, such as bank deposits to GDP, banks assets to GDP, domestic loan for the private sector to GDP. Conclusions and Relevance. Monetary conditions seem to be significant for financial development. Therefore, the economic policy and strategies for the analysis of phenomena should be amended, since they treat financial development as a substantial growth driver. The relationship spotlights possible lines of the policy for enhancing the quality of financial development. Furthermore, the findings can be used to refine approaches to evaluating the impact of financial development on economic growth.
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Di Giorgio, Giorgio. "Financial development and reserve requirements". Journal of Banking & Finance 23, nr 7 (lipiec 1999): 1031–41. http://dx.doi.org/10.1016/s0378-4266(98)00130-7.

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Kolb, Robert W., Gerald D. Gay i William C. Hunter. "Liquidity Requirements for Financial Futures Investments". Financial Analysts Journal 41, nr 3 (maj 1985): 60–68. http://dx.doi.org/10.2469/faj.v41.n3.60.

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Gandziuk, Olga. "THE FINANCIAL STATEMENTS OF USER REQUIREMENTS". Baltic Journal of Economic Studies 2, nr 2 (2016): 24–31. http://dx.doi.org/10.30525/2256-0742/2016-2-2-24-31.

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Phillips, Mary Jones, i Catherine H. Davis. "Writing Requirements in Financial Accounting Courses". Journal of Education for Business 66, nr 3 (luty 1991): 144–46. http://dx.doi.org/10.1080/08832323.1991.10117458.

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Lim, G. C., i Sarantis Tsiaplias. "Household income requirements and financial conditions". Empirical Economics 57, nr 5 (25.06.2018): 1705–30. http://dx.doi.org/10.1007/s00181-018-1512-x.

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Dodini, Samuel, Jeff Larrimore i Anna Tranfaglia. "Financial Repercussions of SNAP Work Requirements". Finance and Economics Discussion Series 2022, nr 030 (maj 2022): 1–51. http://dx.doi.org/10.17016/feds.2022.030.

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This paper considers the credit response of individuals after the implementation of new work requirements for Supplemental Nutrition Assistance (SNAP) benefits using a large nationally representative sample of credit records. It does so by exploiting county-level variation in the implementation of work requirements after the Great Recession in a difference-in-differences design. We find that the implementation of new SNAP work requirements leads more people to seek out new credit and leads to an increase in credit account openings. New work requirements also result in an increase in total outstanding balances on bank and retail card accounts and increase the number of borrowers that are past due on these accounts. These findings suggest that some individuals are turning to credit and debt products to cover expenses after losing eligibility for SNAP benefits.
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Makarenko, Inna, i Yulia Serpeninova. "Public companies’ transparency in Ukraine: key regulatory requirements". Public and Municipal Finance 6, nr 1 (5.04.2017): 8–14. http://dx.doi.org/10.21511/pmf.06(1).2017.01.

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Public companies as strategically important and economically powerful Ukrainian companies should be classified as public interest entities in the context of European integration. Based on the research methodology of the Index of public companies’ transparency of the Center for CSR Development and research of largest public and private companies’ transparency in Ukraine, conducted by TI, the authors concluded about critically low level of transparency of public companies in the disclosure of audited financial reporting, as well as non-financial reporting. This research may contribute to the existing literature in regard to identifying key areas of improving transparency of public companies in Ukraine on the basis of amendments to the existing order of reporting and additional disclosure of non-financial information and carrying out the statutory audit, taking into account European experience. Among the issues that require further study, the authors should name the relationship between the level of transparency of public companies, their financial efficiency and investment attractiveness. Among the promising areas of research, the extension of the study on transparency of public interest entities after the publication by the European companies of the first statements prepared in accordance with Directive 2014/95/EU is worth noting. Limitations of the research carried out concerned the size of the sample Ukrainian public companies analyzed.
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Rozprawy doktorskie na temat "Financial requirements"

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Chang, D. Tilly (Doris Tilly). "Analysis of financial planning requirements in transportation planning". Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/65045.

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Palmer, Richard Todd. "An analysis of the Navy's financial management subspecialty requirements". Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/30589.

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Approved for public release; distribution unlimited.
This study analyzes the current financial management needs of the Navy in terms of the skills required for officers to perform effectively in a wide range of financial management subspecialty billets, and in terms of the development of these skills through Master's degree level education at the Naval Postgraduate School. The study identifies and defines the most required financial management skill and observes significant skill patterns and relationships between these skills and a set of billet 'identifier' categories. The identifier categories used are the billets' rank and designator requirements, and the billets' P or Q code. In addition, this study determines that the subspecialty's Educational Skill Requirements and the Naval Postgraduate School financial management curriculum provide adequate coverage of all of the Navy's P and Q coded financial management billets' most required financial management skills.
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Ashworth, Rolfe E. "The Defense Financial Manager an assessment of knowledge requirements and the Naval Postgraduate School Financial Management Graduate curriumlum /". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2001. http://handle.dtic.mil/100.2/ADA390523.

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Thesis (M.S. in Management) Naval Postgraduate School, March 2001.
Thesis advisors, Douglas Moses, John Mutty. "March 2001." Includes bibliographical references (p. 141-149). Also available in print.
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Mack, Janet. "An investigation of the information requirements of users of Australian public sector financial reports". Thesis, Queensland University of Technology, 2003. https://eprints.qut.edu.au/15854/1/Janet_Mack_Thesis.pdf.

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The emergence of new public management has been implicated in the changes that have occurred in the public sectors of western democracies. One outcome of these changes is that the public sector is expected to operate in a more commercial manner and that it be accountable not only for the money that it spends but also for the effectiveness with which it spends those funds. In response to these expectations, changes have occurred in both the accounting technologies and reporting mechanisms for the public sector. The Treasuries and Departments of Finance for each jurisdiction in Australia set accounting and financial reporting policy for the public sector. However, since the establishment of the Public Sector Accounting Standards Board in 1983, the commonwealth and state governments have shown a willingness to adopt standards issued by the accounting profession. The adoption of three specific public sector accounting standards developed by the accounting profession in accordance with the conceptual framework, mean that a financial reporting model, based on the private sector 'decision-useful model', has been adopted in the Australian public sector. The 'decision-useful model' incorporates dependent users who are reliant on general purpose financial reports to make economic decisions. The decision to adopt this model for all public sector reporting entities, did not receive unanimous support. The complexities of the public sector formed the foundation for critics to question the applicability of this model to the public sector. In addition, critics argued that the model lacked empirical substantiation. The purpose of this research is to determine the applicability of the 'decision-useful model' to the public sector by empirically identifying users of public sector general purpose financial reports and their information requirements. Prior empirical research has been piecemeal in terms of both scope and research method. As a result, it has not been cumulative. This research will refine and extend the work of previous studies in two ways. First, in terms of scope, it will encompass all public sector entity types and will address all three elements of the 'decision-useful model' - the identity of users, what information they use and their purposes for requiring information. Second, this research will adopt a method which directly accesses users across public sector entity types. As a consequence, an assessment is able to be made of the applicability of the 'decision-useful model' in general and its application to specific public sector entity types. The findings of this research indicate that the 'decision-useful model' is misspecified in the public sector and that there are significant differences among public sector entity types in terms of users and their information requirements. First, the classification of users as normatively determined is not exhaustive and includes a large representation of non-dependant users. Second, all users preferred performance information and narrative information was preferred over general purpose financial reports. Further, users considered that general purpose financial information was more useful for accountability purposes than for decision making. These results should be useful to policymakers and accounting standard setters in the future prescription of the contents of financial reports for public sector entities.
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Mack, Janet. "An Investigation of the Information Requirements of Users of Australian Public Sector Financial Reports". Queensland University of Technology, 2003. http://eprints.qut.edu.au/15854/.

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The emergence of new public management has been implicated in the changes that have occurred in the public sectors of western democracies. One outcome of these changes is that the public sector is expected to operate in a more commercial manner and that it be accountable not only for the money that it spends but also for the effectiveness with which it spends those funds. In response to these expectations, changes have occurred in both the accounting technologies and reporting mechanisms for the public sector. The Treasuries and Departments of Finance for each jurisdiction in Australia set accounting and financial reporting policy for the public sector. However, since the establishment of the Public Sector Accounting Standards Board in 1983, the commonwealth and state governments have shown a willingness to adopt standards issued by the accounting profession. The adoption of three specific public sector accounting standards developed by the accounting profession in accordance with the conceptual framework, mean that a financial reporting model, based on the private sector 'decision-useful model', has been adopted in the Australian public sector. The 'decision-useful model' incorporates dependent users who are reliant on general purpose financial reports to make economic decisions. The decision to adopt this model for all public sector reporting entities, did not receive unanimous support. The complexities of the public sector formed the foundation for critics to question the applicability of this model to the public sector. In addition, critics argued that the model lacked empirical substantiation. The purpose of this research is to determine the applicability of the 'decision-useful model' to the public sector by empirically identifying users of public sector general purpose financial reports and their information requirements. Prior empirical research has been piecemeal in terms of both scope and research method. As a result, it has not been cumulative. This research will refine and extend the work of previous studies in two ways. First, in terms of scope, it will encompass all public sector entity types and will address all three elements of the 'decision-useful model' - the identity of users, what information they use and their purposes for requiring information. Second, this research will adopt a method which directly accesses users across public sector entity types. As a consequence, an assessment is able to be made of the applicability of the 'decision-useful model' in general and its application to specific public sector entity types. The findings of this research indicate that the 'decision-useful model' is misspecified in the public sector and that there are significant differences among public sector entity types in terms of users and their information requirements. First, the classification of users as normatively determined is not exhaustive and includes a large representation of non-dependant users. Second, all users preferred performance information and narrative information was preferred over general purpose financial reports. Further, users considered that general purpose financial information was more useful for accountability purposes than for decision making. These results should be useful to policymakers and accounting standard setters in the future prescription of the contents of financial reports for public sector entities.
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Harvey, Charles L. "Survey of current workplace requirements and financial benefits in the profession of audiology". Diss., NSUWorks, 2000. https://nsuworks.nova.edu/hpd_aud_stuetd/3.

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Professional Research Project Proposal (Report) Presented to the Au.D. and SPL.D. in Communication Sciences and Disorders in Partial Fulfillment of the Requirements for the Degree of Doctor of Audiology.
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Esperon, Miguez Manuel. "Financial and risk assessment and selection of health monitoring system design options for legacy aircraft". Thesis, Cranfield University, 2013. http://dspace.lib.cranfield.ac.uk/handle/1826/8062.

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Aircraft operators demand an ever increasing availability of their fleets with constant reduction of their operational costs. With the age of many fleets measured in decades, the options to face these challenges are limited. Integrated Vehicle Health Management (IVHM) uses data gathered through sensors in the aircraft to assess the condition of components to detect and isolate faults or even estimate their Remaining Useful Life (RUL). This information can then be used to improve the planning of maintenance operations and even logistics and operational planning, resulting in shorter maintenance stops and lower cost. Retrofitting health monitoring technology onto legacy aircraft has the capability to deliver what operators and maintainers demand, but working on aging platforms presents numerous challenges. This thesis presents a novel methodology to select the combination of diagnostic and prognostic tools for legacy aircraft that best suits the stakeholders’ needs based on economic return and financial risk. The methodology is comprised of different steps in which a series of quantitative analyses are carried out to reach an objective solution. Beginning with the identification of which components could bring higher reduction of maintenance cost and time if monitored, the methodology also provides a method to define the requirements for diagnostic and prognostic tools capable of monitoring these components. It then continues to analyse how combining these tools affects the economic return and financial risk. Each possible combination is analysed to identify which of them should be retrofitted. Whilst computer models of maintenance operations can be used to analyse the effect of retrofitting IVHM technology on a legacy fleet, the number of possible combinations of diagnostic and prognostic tools is too big for this approach to be practicable. Nevertheless, computer models can go beyond the economic analysis performed thus far and simulations are used as part of the methodology to get an insight of other effects or retrofitting the chosen toolset.
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Cumbie, James Wesley Adrian John. "Process, regulation requirements, and financial analysis for transforming rural land to recreational sportfishing waters". Auburn, Ala., 2006. http://repo.lib.auburn.edu/2006%20Spring/master's/CUMBIE_JAMES_20.pdf.

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Al-Jabri, Hamdan. "Financial reporting practices in Oman and compliance with disclosure requirements of international reporting standards". Thesis, Cardiff University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.500585.

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Umoh, Emem Koffi. "REFINTO : an ontology-based requirements engineering framework for business-IT alignment in financial services". Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/refinto-an-ontologybased-requirements-engineering-framework-for-businessit-alignment-in-financial-services(06738060-cedd-47cb-925e-1b897129bfd0).html.

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Business-IT alignment has been a top research topic for three decades now and consistently ranks high on CIO priorities and concerns. In spite of its seeming advantages, sustainable business-IT alignment remains elusive in practice. This can be attributed to the language and knowledge gaps which impede mutual understanding between business and IT stakeholders. It can also be attributed to the limitations imposed by approaching alignment solely from a strategic perspective. This thesis argues for an ontology-based framework that bridges the language and knowledge gaps through closer interaction between business and IT stakeholders throughout the software development and project management lifecycles, especially at the requirements engineering stage. Attempts at achieving sustainable business-IT alignment predominantly focus on strategic alignment and have not been successful for various reasons. Firstly, driving down alignment initiatives to the operational and tactical levels is challenging. Secondly, it is difficult to operationalize the metrics used for evaluating alignment maturity at strategic levels. These limitations are less pronounced at the functional levels of an organization. It is at these levels that business strategies are executed and interaction between business and IT personnel is most frequent. The interaction between business and IT stakeholders in the execution of IT projects presents an opportunity that can be leveraged to drive alignment maturity. The proposed framework is discussed in terms of its underpinning hypotheses, workflows, tool design and implementation, its use with a third party framework and tool. Antecedents to operational and tactical alignment such as quality, reuse, communication, learning, and shared understanding, are proposed as a practical means of achieving sustainable alignment maturity. The framework is applied to real world, business-critical projects in a top global financial services organization and validated using descriptive statistical analysis and structural equation modelling techniques. Contributions made through the study are highlighted. This includes the Alignment Forces Model which unifies the proposed framework and its support tool within software development and project management lifecycles. The Alignment Forces model and how it can be applied in practice is presented. Results of the quantitative data analyses indicate support for the arguments for the framework towards improving business-IT alignment, however with some limitations. Results also indicate support for the hypotheses for the antecedents to sustainable alignment maturity at lower organizational levels put forward. Finally, suggestions on furthering the study, addressing its limitations, and refining the framework and tool are articulated.
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Książki na temat "Financial requirements"

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LDC financial requirements. Aldershot: Avebury, 1992.

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United States. Joint Financial Management Improvement Program. Core financial system requirements. Washington, DC: The Program, 1999.

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United States. Joint Financial Management Improvement Program. Core financial system requirements. Washington, DC: The Program, 1999.

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United States. Joint Financial Management Improvement Program. Core financial system requirements. [Washington, DC]: Joint Financial Management Improvement Program, 1995.

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United States. Joint Financial Management Improvement Program., red. Core financial system requirements. [Washington, DC]: The Program, 1992.

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United States. Joint Financial Management Improvement Program. Core financial system requirements. [Washington, DC]: Joint Financial Management Improvement Program, 1995.

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Acquisition/financial systems interface requirements. Washington, D.C.]: U.S. General Accounting Office, 2001.

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National Endowment for the Humanities. Methods of payment, financial reporting requirements, financial reporting forms. [Washington, DC]: National Endowment for the Humanities, 1986.

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Methods of payment, financial reporting requirements, financial reporting forms. Washington, DC: National Endowment for the Humanities, 1987.

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Core financial system requirements: Exposure draft. Washington, DC: The Program, 2001.

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Części książek na temat "Financial requirements"

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Alexander, David. "Stock Exchange requirements". W Financial Reporting, 198–99. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_15.

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Rauf, S. Bobby. "Financial Reporting Requirements". W Finance and Accounting for Energy Engineers, 77–104. New York: River Publishers, 2021. http://dx.doi.org/10.1201/9781003151579-4.

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Breard, Kevin G. "Net Capital Requirements". W Financial Statement Fraud Casebook, 141–48. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200994.ch15.

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Murison Smith, Fraser. "Monetary and Financial Requirements". W A Planetary Economy, 311–37. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49296-0_11.

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Limmack, Robin John. "Corporate Financial Reporting Requirements". W Financial Accounting and Reporting, 260–98. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_13.

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Wild, Ken, i Brian Creighton. "General requirements as to financial statements". W GAAP 2000, 43–53. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_5.

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Meadows, Catherine, i Paul Syverson. "A formal specification of requirements for payment transactions in the SET protocol". W Financial Cryptography, 122–40. Berlin, Heidelberg: Springer Berlin Heidelberg, 1998. http://dx.doi.org/10.1007/bfb0055477.

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Block, Sebastian. "Legal Requirements in the Field of Virtual Currencies". W Financial Innovation and Technology, 75–86. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22426-3_5.

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Chorafas, Dimitris N. "Redefining Reporting Requirements and Opening New Frontiers". W New Regulation of the Financial Industry, 212–29. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333977439_13.

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Van den Berghe, L. A. A., i J. Roos. "Research into the possibility of a global approach for the calculation of the solvency requirements of financial conglomerates". W Financial Conglomerates, 107–24. Dordrecht: Springer Netherlands, 1995. http://dx.doi.org/10.1007/978-94-011-0413-5_6.

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Streszczenia konferencji na temat "Financial requirements"

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Kohari, Moiz. "Low latency requirements for financial services industry". W 2008 Workshop on High Performance Computational Finance (WHPCF). IEEE, 2008. http://dx.doi.org/10.1109/whpcf.2008.4745396.

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Georgieva, Daniela. "PUBLIC ENTERPRISES LAW REQUIREMENTS FOR DISCLOSURE OF FINANCIAL AND NON-FINANCIAL INFORMATION". W THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/lbcs2020.229.

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The purpose of this report is to systematize the requirements of the regulatory framework for public enterprises regarding the disclosure of certain financial and non-financial information about their activities and resources management. An analysis of the nature of the required information leads to the conclusion that it is significantly closer to the concept of integrated reporting, where the activity, internal processes, the Company operation environment could be presented in their integrity and correlation.
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"MOBILE FINANCIAL SERVICES: A SCENARIO-DRIVEN REQUIREMENTS ANALYSIS". W 3rd International Conference on Web Information Systems and Technologies. SciTePress - Science and and Technology Publications, 2007. http://dx.doi.org/10.5220/0001282501510156.

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Ocieszak, Marcin, Krzysztof Wnuk i David Callele. "Using Financial Valuation Techniques to Minimize Waste in Requirements Scoping". W 2019 IEEE 27th International Requirements Engineering Conference Workshops (REW). IEEE, 2019. http://dx.doi.org/10.1109/rew.2019.00007.

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Gutierrez-Alcaraz, G. "GenCos decision-making constrained by operational and financial requirements". W EM). IEEE, 2010. http://dx.doi.org/10.1109/ieem.2010.5674582.

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Dillenberger, Donna N., Alan J. King i Francis N. Parr. "Requirements for systemic risk management in the financial sector". W the 2nd Workshop. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1645413.1645416.

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Ocieszak, Marcin, Krzysztof Wnuk i David Callele. "On the Use of Financial Valuation Techniques in Requirements Engineering". W 2018 1st International Workshop on Learning from other Disciplines for Requirements Engineering (D4RE). IEEE, 2018. http://dx.doi.org/10.1109/d4re.2018.00010.

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Tsakaev, Alkhozur. "Global And National Trends In Supervision Requirements For Financial Institutions". W International Scientific Conference «Social and Cultural Transformations in the Context of Modern Globalism» dedicated to the 80th anniversary of Turkayev Hassan Vakhitovich. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.05.335.

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Wu, Bao-ming, i Song-nian Yu. "General Analysis of Requirements for Risk-Oriented Financial Data Modeling". W 2010 Second International Conference on Modeling, Simulation and Visualization Methods (WMSVM). IEEE, 2010. http://dx.doi.org/10.1109/wmsvm.2010.35.

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Moisei, Ana. "Classification and evaluation of financial instruments according to IFRS 9 „Financial instruments”". W Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359047.05.

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With the economic and financial development of the countries and the wider integrity at regional and international level, the role and value of financial assets increases. For these reasons, the accounting of financial assets as well as financial reporting are current, in order to optimize and adapt according to the economy of each country. IFRS 9 ”Financial instruments” was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental changes in the accounting requirements for financial instruments, especially in the areas of recognition, categorisation and measurement, impairment and loan loss provision. IFRS 9 ”Financial instruments”incorporates without substantive amendments the requirements of IAS 39 for the recognition and derecognition of financial assets and financial liabilities. The purpose of this article is to present the method of clasification and evaluating of financial instruments according to IFRS 9 ”Financial instruments” as well as the criteria used by the entities.
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Raporty organizacyjne na temat "Financial requirements"

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Diamond, Douglas, i Anil Kashyap. Liquidity Requirements, Liquidity Choice and Financial Stability. Cambridge, MA: National Bureau of Economic Research, marzec 2016. http://dx.doi.org/10.3386/w22053.

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Carlson, Mark, i Matthew Jaremski. Liquidity Requirements, Free-Riding, and the Implications for Financial Stability Evidence from the early 1900s. Cambridge, MA: National Bureau of Economic Research, październik 2020. http://dx.doi.org/10.3386/w27912.

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Valencia-Arana, Oscar Mauricio, Daniel Osorio i Pablo Garay. The role of capital requirements and credit composition in the transmission of macroeconomic and financial shocks. Bogotá, Colombia: Banco de la República, sierpień 2016. http://dx.doi.org/10.32468/be.954.

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Pochan, M. J. Region-specific study of the electric utility industry: financial history and future power requirements for the VACAR region. Office of Scientific and Technical Information (OSTI), lipiec 1985. http://dx.doi.org/10.2172/5578971.

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Fernández Lafuerza, Luis, Matías Lamas, Javier Mencía, Irene Pablos i Raquel Vegas. Analysis of the usability of capital buffers during the crisis precipitated by COVID-19. Madrid: Banco de España, marzec 2023. http://dx.doi.org/10.53479/29750.

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This paper analyses the ability of banks to use voluntary and regulatory capital buffers, taking advantage of the experience of the COVID-19 pandemic. In the first place, we find that the usability of macroprudential buffers is not hampered in Spain by other parallel banks’ requirements. Additionally, we find that the existing voluntary buffers over capital requirements at the beginning of the pandemic have had significant effects on the financial markets, affecting the evolution of European bank stock prices, as well as the holdings of bank shares by investment funds. Lastly, we find no significant aggregate effect of voluntary capital buffers on the provision of financing to non-financial companies in Spain. However, we do identify negative effects in the supply of credit from banks with lower voluntary buffers to companies with which they had more recent relationships. Likewise, if the analysis is carried out exclusively on credit operations without public guarantees, we observe that those banks with lower voluntary capital buffers reduced credit more.
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Khan, Mahreen. Public Financial Management and Transitioning out of Aid. Institute of Development Studies, wrzesień 2022. http://dx.doi.org/10.19088/k4d.2022.145.

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This rapid review found an absence of literature focused specifically on measuring the impact of PFM and governance systems in countries that have transitioned from aid, by moving up the income ladder. However, there are a few academic publications and a limited number of studies by multilateral, such as the World Bank, that examine the role of PFM and governance systems in countries that are transitioning or have moved away from aid. However, the importance of public financial management (PFM) and governance systems in development is well established and seen as a pre-requisite for economic growth. To effectively transition from aid, most low-income countries (LICs) need to upgrade their PFM and governance systems to meet the different scale, resources, accountability mechanisms, and capacity-building requirements of a middle-income country (MIC). The absence of the above empirical evidence may be due to the complexity of measuring the impact of PFM reforms as the results are non-linear, difficult to isolate from other policies to establish causality, and manifest in a longer time frame. However, through comparative country studies, the consequences of deficient PFM and governance have been well documented. So impaired budgetary planning, implementation, and reporting, limited fiscal transparency, weak accountability mechanisms, resource leakage, and inefficient service delivery are well recognised as detrimental to economic growth and development. The literature on transitioning countries focuses predominantly on the impact of aid withdrawal on the social sector, where comparative qualitative data is easier to obtain and the effects are usually more immediate, visible, and may even extend to global health outcomes, such as in AIDS prevention programmes. Thus, tracking the progress of donor-assisted social sector programmes is relatively easier than for PFM and governance reforms. The literature is more abundant on the overall lessons of transitions from aid both for country governments and donors. The key lessons underscore the importance of PFM and governance systems and mechanisms to a successful transition up the income ladder: Planning for transition should be strategic, detailed and specifically geared to mitigate against risks, explicitly assessing the best mix of finance options to mitigate the impact of aid reduction/withdrawal on national budgets. The plan must be led by a working group or ministry and have timelines and milestones; Where PFM and governance is weak transition preparation should include strengthening PFM especially economic and fiscal legislation, administration, and implementation; Stakeholders such as donor partners (DPs) and NGOs should participate in the planning process with clear, open, and ongoing communication channels; Political and economic assessments in the planning and mid-term phases as well as long-term monitoring and evaluation should be instituted; Build financial, technical, and management capacity throughout the plan implementation This helpdesk report draws on academic, policy, and grey sources from the previous seven years rather than the usual K4D five-year window, to account for the two-year disruption of COVID-19. As cross-country studies on PFM and governance are scarce, a few older studies are also referenced to ensure a comprehensive response to the query. The report focuses on low-income countries transitioning from aid due to a change in status to lower-middle-income countries.
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Wei, Wenbin, Nigel Blampied i Raajmaathangi Sreevijay. Evaluation, Comparison, and Improvement Recommendations for Caltrans Financial Programming Processes and Tools. Mineta Transportation Institute, luty 2023. http://dx.doi.org/10.31979/mti.2023.2058.

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The California Transportation Improvement Program System (CTIPS) is the main tool used by Caltrans’ Division of Financial Programming to support the business of transportation programming. It is a multi-agency joint-use project programming database system applied to develop and manage various state and federal transportation programming documents. The goal of this project is to evaluate CTIPS and explore various new options that will maintain the current functionality of CTIPS, meet legislative guidelines for ADA compliance, ensure security of the system, and have sufficient scalability and capabilities for integration with other systems in the future. The research is based on the review of current and historical documents, interviews, and surveys of the customers of the Division of Financial Programming; the survey of programming systems used by the other 49 states and District of Columbia (DC) in the U.S.; an interview with the CTIPS service support provider; and interviews and surveys of the software companies that provide services and products similar to CTIPS. This research identifies risks associated with CTIPS and opportunities for improvements; compares the processes in California with currently recognized best practices and with those used in the other states in the U.S.; and makes recommendations for the improvement of CTIPS. Research results could help Caltrans better capture current data needs and future analytics requirements and make an informed decision about modernizing and upgrading an essential programming database.
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Andreasen, Eugenia, i Victoria Nuguer. Capital Flow Management Measures and Dollarization. Inter-American Development Bank, grudzień 2020. http://dx.doi.org/10.18235/0002905.

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This paper studies from an empirical and theoretical perspective the systemic and bank-level effects of imposing reserve requirements (RR) in foreign currency in an economy with a heavily dollarized financial system. The paper empirically characterizes banks responses to the RR carried out by the Peruvian Central Bank since 2008 with the objective of stabilizing the financial market and meeting its policy targets. The results suggest that the RR is effective in reducing the overall level of credit in the economy and that banks response in terms of credit and deposits is very heterogeneous depending on their ex ante preference for foreign funding ratio, i.e., the ratio of deposits in dollars to total loans. Motivated by the empirical insights, the paper builds a DSGE small-open-economy model with financial frictions à la Gertler-Karadi-Kiyotaki, where bank heterogeneity and financial dollarization are introduced to evaluate the effectiveness of the differential RR in reducing financial dollarization and improving financial resilience.
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Gillen, Emily, Olivia Berzin, Adam Vincent i Doug Johnston. Certified Electronic Health Record Technology Under the Quality Payment Program. RTI Press, styczeń 2018. http://dx.doi.org/10.3768/rtipress.2018.pb.0014.1801.

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The 2016 Quality Payment Program (QPP) is a Medicare reimbursement reform designed to incentivize value-based care over volume-based care. A core tenet of the QPP is integrated utilization of certified electronic health record technology (CEHRT). Adopting and implementing CEHRT is a resource-intensive process, requiring both financial capital and human capital (in the form of knowledge and time). Adoption can be especially challenging for small or rural practices that may not have access to such capital. In this issue brief, we discuss the role of CEHRT in the QPP and offer policy recommendations to help small and rural practices improve their health information technology (IT) capabilities with regards to participation in value-based care. The QPP requires practices to have health IT capabilities, both as a requirement for a complete performance score and to facilitate reporting. Practices that are unable to implement CEHRT will have difficulty complying with the new reimbursement system, and will likely incur financial losses. We recommend monetary support and staff training to small and rural practices for the adoption of CEHRT, and we recommend assistance to help practices comply with the requirements of the QPP and coordinate with other small and rural practices for reporting purposes.
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Longhurst, Daniel, i Rachel Slater. Financing in Fragile and Conflict Contexts: Evidence, Opportunities, and Barriers. Institute of Development Studies, grudzień 2022. http://dx.doi.org/10.19088/basic.2022.015.

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Interconnecting, compounding and protracted crises affect a growing number of countries. Globally, 1.5 billion people – one in five of the world’s population – live in fragile and conflict affected situations (FCAS), yet financing to key sectors is not keeping pace with need. Regular social protection financing and programme coverage in FCAS are far below the global average, and levels of financing to humanitarian assistance, while growing in overall terms in the past decade, have remained static when compared to levels of need. Risk and climate finance face a series of barriers to their application in FCAS, where the potential for ‘non-traditional’ financial sources – such as remittances – to connect the most vulnerable to social protection have traditionally been underexplored. The Covid-19 pandemic has again exposed these fault lines and highlighted the need both for more investment in regular social protection systems and programmes, and for more ‘shock-responsive’ forms of support that can scale flexibly when faced with a diversity of risk factors. This paper provides a summary of the main trends and issues regarding both regular and risk financing in FCAS. It considers the main lessons observed in financing social assistance in FCAS and provides reflections on further avenues of research for the Better Assistance in Crises (BASIC) Research programme. It identifies useful examples now emerging from countries developing risk-informed programmes for the most vulnerable, but argues that a lack of comparable data is hampering research and learning, requiring more detailed in-country engagement. The paper notes that answers to a range of political economy questions are needed. This is both to make risk-aware financing, policymaking and programming more effective in FCAS; and to strike a balance between financial instrument requirements on the one hand, and programmatic and institutional capacity on the other. Likewise, new forms of risk ownership and client-facing accountability are needed to reframe the financing landscape and its applicability to FCAS.
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