Journal articles: 'A financial plan'

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Piele, Linda, and JoAn S. Segal. "ACRL’s financial plan." College & Research Libraries News 49, no. 11 (February 12, 2020): 760–73. http://dx.doi.org/10.5860/crln.49.11.760.

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Xiao, Jing Jian, and Barbara O'Neill. "Propensity to plan, financial capability, and financial satisfaction." International Journal of Consumer Studies 42, no. 5 (August 22, 2018): 501–12. http://dx.doi.org/10.1111/ijcs.12461.

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Huh,Jun and 송석록. "Local Government’s Financial Recovery Plan." Local Government Law Journal 8, no. 1 (March 2008): 175–98. http://dx.doi.org/10.21333/lglj.2008.8.1.008.

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Junseob YI. "Local Government’s Financial Recovery Plan." Local Government Law Journal 8, no. 2 (June 2008): 39–63. http://dx.doi.org/10.21333/lglj.2008.8.2.002.

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Ellig, Bruce. "Executive Pay Plan Financial Measurements." Compensation & Benefits Review 40, no. 5 (September 2008): 42–50. http://dx.doi.org/10.1177/0886368708324366.

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Fox, Jeffrey L. "FDA financial disclosure plan flops." Nature Biotechnology 13, no. 9 (September 1995): 939–40. http://dx.doi.org/10.1038/nbt0995-939.

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Ofori, Edmond. "Financial planning for retirement of self-employed workers in the Ghanaian economy." International Journal of Social Economics 48, no. 6 (March 15, 2021): 811–25. http://dx.doi.org/10.1108/ijse-04-2020-0189.

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PurposeThe purpose of this study was to ascertain the types of financial plan Ghanaian self-employed workers have towards their retirement, and the main forces that motivate these workers to financially plan for their pension.Design/methodology/approachThe study focused on self-employed workers aged from 15 to 60 years. Questionnaires were administered in gathering data for the study. The researcher used probit model in analysing the driving forces behind self-employed workers' financial planning for retirement.FindingsThe study revealed that bank/credit union/savings and loans savings, building of apartments for renting, investment in SSNIT pension, investment in treasury bills/fixed deposits, investment in ownership of business and private insurance pension are the types of financial plan that exist for self-employed workers towards their retirement. The study found that age, marital status, level of education, household size, number of children, renting a house, life style of the future retiree, income, risk level of job and types of retirement plan are the driving forces behind the retirement plans of self-employed workers.Practical implicationsUsing the identified types of financial plan and driving forces in this study, governments in the developing countries can develop and implement self-employed pension schemes, educate and encourage more self-employed workers to plan for their retirement.Originality/valueAnalysing the driving forces behind retirement plans of self-employed people in developing economies.

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Marinič, Pavel. "Value Based Management and Financial Plan." Český finanční a účetní časopis 2008, no. 4 (December 1, 2008): 97–103. http://dx.doi.org/10.18267/j.cfuc.295.

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Fatenok-Tkachuk Alla, Alla. "FINANCIAL ACCOUNTING TOOLS ON DIFFERENT STAGES OF FINANCIAL PLANNING." Economic journal of Lesia Ukrainka Eastern European National University 4, no. 24 (December 31, 2020): 89–96. http://dx.doi.org/10.29038/2411-4014-2020-04-89-96.

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The article actualizes the expediency of accounting support of the financial planning process in order to minimize costs. Accounting procedures are identified at each stage of financial planning. It was systemized the accounting registers, which are used to group information about the assets and liabilities of the enterprise during the reporting period. Such information is used in analytical work, planning, budgeting and business process management. In each group of registers was identified information that can be used in financial planning. The forecast indicators of the plan of incomes and expenses from operational, financial and investment activity of the enterprise were systematized. Emphasis is placed on the expediency of forming a plan of cash receipts and expenditures in order to monitor the provision of solvency at all stages of the planning period. It was carried out the classification of forecast indicators of the plan of receipts and expenditures of cash in the context of indicators of operating, investment and financial activities. Moreover it was performed the analysis of the structure of the balance of monetary resources as the final document of the current financial plan.

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Schlereth, Christian. "Pricing plans for a financial advisory service." European Journal of Marketing 48, no. 3/4 (April 8, 2014): 595–616. http://dx.doi.org/10.1108/ejm-07-2012-0404.

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Purpose – In cooperation with a German online retail bank, the aim of this paper is to investigate how the bank should price a new fee-only financial advisory service. Two types of pricing plans differ in terms of their strategies for determining monthly prices: a fixed monthly price that is identical for all clients (i.e. a flat pricing plan) or a monthly price that varies as a function of each client's assets under management (i.e. a volume pricing plan). Design/methodology/approach – With a discrete choice experiment, this article studies client preferences for the two types of plans. To ensure that the respondents understood the financial consequences of their decisions, a price calculator was embedded into the discrete choice experiment to enable the respondents to determine their individual monthly prices based on their assets under management. Findings – Methodologically, the price calculator is useful for simplifying mathematically complex decisions, and it provides additional valuable information for analysis. Substantively, the results show that clients perceive both types of pricing plans as equally attractive; however, the service provider's revenues would increase by up to 12 per cent if it uses the volume pricing plan. Originality/value – This research extends the stream of literature on the measurement of pricing plan preferences and offers guidance for service industries, such as telecommunications, cloud computing services, insurances, or transportation. It extends the use of discrete choice experiments to study client preferences for different pricing plans and also integrates a decision aid, i.e. a price calculator, in the experiment to assist clients in comparing alternatives more effectively.

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Chaurasia, Pratibha, and Priyanka Vijay. "DOES FINANCIAL PLAN IMPACT INVESTMENT DECISIONS?" International Journal of Research -GRANTHAALAYAH 5, no. 11 (November 30, 2017): 198–205. http://dx.doi.org/10.29121/granthaalayah.v5.i11.2017.2347.

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Discipline is the bridge between goals and accomplishments and good financial habits bring discipline in financial decision making and have profound impact on the investment choices. This study proposes to study core financial habit of making financial plan adopted by individual investors while doing their investment planning and its impact on the investment preferences and objectives. In this study, survey approach has been adopted using a structured questionnaire with 559 sample size. The study has been taken within the geographical area of Indore and Ujjain district in Madhya Pradesh State of Central India. It has been found from the analysis that financial habits of investors play a crucial role in their investment preferences and objectives. Analysis has been done using Mann Whitney U test. The results of the research paper would contribute in developing understanding of the impact of financial habits on investment behavior and choices and thus serves an important insight to investors, financial planning professionals and other stakeholders linked to financial planning.

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Stansfield, James L., and Norton R. Greenfeld. "Plan Power a Comprehensive Financial Planner." IEEE Expert 2, no. 3 (September 1987): 51–60. http://dx.doi.org/10.1109/mex.1987.4307091.

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Taylor, Keith. "A financial game plan for 2017." Practice Management 27, no. 1 (January 2, 2017): 40–41. http://dx.doi.org/10.12968/prma.2017.27.1.40.

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Ozkok, Zeynep. "Financial Harmonization and Financial Development: An Application of Europe’s Financial Services Action Plan." Applied Economics Quarterly 62, no. 1 (March 2016): 1–35. http://dx.doi.org/10.3790/aeq.62.1.1.

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Wells, Wendy A., Michael T. Harhen, Michael J. Thrall, Maria M. Shevchuk, Guillermo J. Tearney, and Lida P. Hariri. "In Vivo and Ex Vivo Microscopy: A Business Plan to Justify the Introduction of Similar Emerging Technologies Into Pathology Practice." Archives of Pathology & Laboratory Medicine 143, no. 3 (December 10, 2018): 299–304. http://dx.doi.org/10.5858/arpa.2018-0375-ra.

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Context.— Our patients are now demanding value for their medical diagnoses and treatment in terms of optimal costs, quality, and outcomes. The financial justification for the introduction of new emerging technologies that may better meet these needs will depend on many factors, even if there is an established reimbursement code. In vivo and ex vivo microscopic technologies (IVM and EVM, respectively) will be used as examples of potentially transforming technologies. Objective.— To describe the components of a business plan that ensures all of the ramifications of introducing a new technology into pathology practice have been considered. As well as the financial justification, such a plan should include strategic vision and congruence, the advantages and drawbacks of introducing such technology, and how plans for marketing, implementation, and verification can be operationalized. Data Sources.— Unlike many pathologists, administrative directors in clinical laboratories already know the components of a financially sound business plan. In addition to the financial justifications, other considerations of such a plan include expense reductions, multiyear buildups in revenue generation, the replacement of other technologies, improved productivity and workflows, additional space, new capital, retrained personnel, and the impact on other departments. Conclusions.— Pathologists will learn a business plan format to improve their confidence in making the sound financial justifications needed to consider the introduction of an emerging technology into pathology practice, even when there is initially no obvious revenue stream because formal reimbursement codes have not been established.

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de Jesus, Leandro Fernandes, Juliana Molina Queiroz, Marcelo Álvaro da Silva Macedo, Cláudia Ferreira da Cruz, and Fernanda Filgueiras Sauerbronn. "The Relationship between Financial and Non-Financial Indicators for Health Plan Operators." Contabilidade, Gestão e Governança 22, no. 3 (December 16, 2019): 316–33. http://dx.doi.org/10.21714/1984-3925_2019v22n3a1.

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McMahon, Joe, and Niamh Moloney. "III. Financial Market Regulation in the Post-Financial Services Action Plan Era." International and Comparative Law Quarterly 55, no. 4 (October 2006): 982–92. http://dx.doi.org/10.1093/iclq/lei140.

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After a hectic period of law reform, which has also provoked major governance reforms in the form of significantly increased levels of transparency and market consultation and major institutional innovations (with allied accountability and governance risks), the 1999 Financial Services Action Plan (FSAP)1 has now been completed. It has radically transformed the regulatory landscape for financial services in the EC, and set a seal on the recharacterization of EC financial services law from a minimum harmonization-based market construction regime to a highly interventionist and increasingly sophisti-cated market regulation system. In particular, the coincidence of legislative reform under the FSAP with the development of a new institutional process for law-making, which has rapidly become embedded in the financial market architecture (the Lamfalussy process),2 produced a reform agenda of immense depth and range. The FSAP period has also seen the use and development of a wide range of regulatory tools in EC financial services policy in line with the growing sophistication of the regulatory regime. While disclosure has long been a key policy tool of EC financial services law, the FSAP saw a closer focus on conflict of interest management across the financial sector, on more interventionist controls such as transparency, suitability, and best execution requirements, and on calibrating regulation to different investor profiles and different market risks. This article considers a selection of key recent developments.

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Ramaswamy, P. R. "Better Financial Management - Need for Clarity in Plan and Non-Plan Expenditures." Indian Journal of Public Administration 50, no. 3 (July 2004): 604–11. http://dx.doi.org/10.1177/0019556120040308.

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LUSARDI, ANNAMARIA, and OLIVIA S. MITCHELL. "Financial literacy around the world: an overview." Journal of Pension Economics and Finance 10, no. 4 (October 2011): 497–508. http://dx.doi.org/10.1017/s1474747211000448.

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AbstractIn an increasingly risky and globalized marketplace, people must be able to make well-informed financial decisions. New international research demonstrates that financial illiteracy is widespread in both well-developed and rapidly changing markets. Women are less financially literate than men, the young and the old are less financially literate than the middle-aged, and more educated people are more financially knowledgeable. Most importantly, the financially literate are more likely to plan for retirement. Instrumental variables estimates show that the effects of financial literacy on retirement planning tend to be underestimated. In sum, around the world, financial literacy is critical to retirement security.

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Clark, Robert L., Melinda Sandler Morrill, and Steven G. Allen. "Effectiveness of Employer-Provided Financial Information: Hiring to Retiring." American Economic Review 102, no. 3 (May 1, 2012): 314–18. http://dx.doi.org/10.1257/aer.102.3.314.

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Workers plan and save for retirement throughout their careers. Individuals must navigate complex financial instruments and understand public and employer-provided retirement plan characteristics. Beginning when a worker is first hired, most employers provide the option to contribute to retirement saving plans. As workers near retirement, they face many choices that have considerable consequences for their retirement income security. At these two important periods, employers can provide timely information assisting workers in making choices that optimize lifetime wellbeing. Our research, conducted in cooperation with several large employers, illustrates the importance of employer-provided education in increasing worker understanding of several retirement-related issues.

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Park, Youngkyun. "Risk-Taking Behavior Of Public Pension Plans Before And After The Financial Crisis Of 2008." Journal of Applied Business Research (JABR) 30, no. 2 (February 27, 2014): 557. http://dx.doi.org/10.19030/jabr.v30i2.8425.

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This paper investigates whether public pension plans risk-taking behavior has changed after the recent financial crisis of 2008 by testing two contrasting hypotheses on pension funding: risk transfer and risk management hypotheses. In managing pension assets, public pension plan sponsors may have an incentive for risk transfer because underfunded pension obligations can be shifted to future taxpayers (risk transfer hypothesis). Facing a budget constraint, they may also have an incentive for risk management because they would prefer to stabilize their contributions (risk management hypothesis). Using a sample of 126 public pension plans for the period of 2001?2011, this paper finds that public pension plans risk-taking behavior has changed after the financial crisis of 2008. Before the financial crisis, public pension plan sponsors invest more in equities when a large required contribution is expected, which is consistent with the risk transfer hypothesis. After the financial crisis, however, the plan sponsors invest less in equities when a large required contribution is expected, which is consistent with the risk management hypothesis. The findings suggest that public pension plans risk-taking behavior is not constant over time, but can be varied depending on market conditions.

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Horwitz, Edward J., Bradley T. Klontz, and Faith Zabek. "A Financial Psychology Intervention for Increasing Employee Participation in and Contribution to Retirement Plans: Results of Three Trials." Journal of Financial Counseling and Planning 30, no. 2 (November 1, 2019): 262–76. http://dx.doi.org/10.1891/1052-3073.30.2.262.

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Despite decades of retirement plan enrollment meetings, many employees fail to fully engage in their employer-sponsored retirement plans. Under the framework of the Transtheoretical Model (TTM) of Behavior Change, this study examines the effectiveness of a financial psychology intervention designed to increase engagement in employer-sponsored retirement plans across three employee groups: 107 employees of a regional bank, 43 employees of a custom manufacturing company, and 48 employees of a construction company. Following the intervention, significant changes in plan participation, contribution rates, and one-on-one follow-up meetings with financial advisors were observed. Thirty-eight percent of previously unengaged employees became plan participants, 68% requested and held meetings with financial advisors, and contribution rates increased by 39%, resulting in a total $199,445 increase in first-year annualized contributions and employer matching funds across the three groups.

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Manns, F. Philip, and Timothy M. Todd. "Higher Education Savings and Planning." Texas A&M Law Review 5, no. 2 (January 2018): 343–89. http://dx.doi.org/10.37419/lr.v5.i2.3.

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Funding higher education is among the critical financial decisions made by individuals and families. There are myriad options. Yet, the conventional wisdom—namely using Section 529 Plans—may not be the optimal vehicle to effectuate this goal. Therefore, this Article discusses various strategies to plan, save, and pay for higher education. It compares various savings methods including gifts, UTMA accounts, Section 529 Plans, trusts, and other vehicles. The analysis explores both tax and non-tax considerations, including the effect of different strategies on financial aid, transaction costs, investor control, income taxes, gift and estate taxes, flexibility, and creditor protection. This Article concludes that the ubiquitous Section 529 Plan may not be as effective as conventional wisdom suggests. Indeed, we argue that Section 529 Plans are optimal only when capital can be exclusively committed to education funding, which may not be the most desirable savings tactic for a wide swath of American families who need to plan for other financial needs (e.g., retirement and unforeseen medical needs).

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WEISBENNER, SCOTT. "Do pension plans with participant investment choice teach households to hold more equity?" Journal of Pension Economics and Finance 1, no. 3 (November 2002): 223–48. http://dx.doi.org/10.1017/s1474747202001129.

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Some retirement plans allow the participant to choose how funds are invested. Having to direct investments may provide the participant with financial education. This paper finds that U.S. households covered by pension plans in which the employee chooses investments are significantly more apt to hold stock outside of their retirement plan than are households with pension plans offering no such choice. The effect of investment choice upon non-pension asset allocation is not explained by portfolio rebalancing or observable differences in income and saving preferences across households. This provides some evidence that the design of a pension plan may influence an employee's financial decisions outside of the pension plan, although unobserved heterogeneity in worker's preferences could also explain the result.

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Horton, Willie R., and Keith D. Barber. "STRATEGIC FINANCIAL PLANNING - ALIGNMENT WITH BUSINESS PLAN GOALS." Proceedings of the Water Environment Federation 2002, no. 12 (January 1, 2002): 49–62. http://dx.doi.org/10.2175/193864702784163975.

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FORNERO, ELSA, and CHIARA MONTICONE. "Financial literacy and pension plan participation in Italy." Journal of Pension Economics and Finance 10, no. 4 (October 2011): 547–64. http://dx.doi.org/10.1017/s1474747211000473.

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AbstractRecent pension reforms in Italy require individuals to decide whether to participate in pension funds, how much to contribute, and how to invest their wealth, raising concerns about their ability to deal with financial matters. Using the Bank of Italy's Survey on Household Income and Wealth (SHIW), our empirical analysis shows that most individuals lack knowledge of basic concepts such as interest rates and inflation. Men, the more educated, and residents in the Centre–North possess higher financial literacy. We also find that financial literacy has a positive and significant impact on the probability of pension plan participation.

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Berawi, Mohammed Ali, Bambang Susantono, Perdana Miraj, and Fitri Nurmadinah. "PRIORITIZING AIRPORT DEVELOPMENT PLAN TO OPTIMIZE FINANCIAL FEASIBILITY." Aviation 22, no. 3 (November 22, 2018): 115–28. http://dx.doi.org/10.3846/aviation.2018.6589.

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Air transportation plays a significant role not only in connecting remote and isolated areas but also in enhancing national economic development. Indonesia, a country consisting of more than 17,000 islands, has 162 airports administered by its government through the Directorate General of Civil Aviation (DGCA) of the Ministry of Transportation. In response to budget constraints to expand these airports for services, the government has initiated collaboration with the private sector to develop airports. This paper aims to assist decision makers in deciding which of the 162 airports should be prioritized for partnership based on project feasibility. The study used qualitative and quantitative approaches, employing an analytical hierarchy process (AHP) method, multi-criteria weighting, and financial feasibility to analyze the findings. As a result, the prioritized airports recommended for partnership with the private sector are expressed in a quadrant priority of scale.

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Mahpour, Amirreza, and Mohammad Mehdi Mortaheb. "Financial-Based Incentive Plan to Reduce Construction Waste." Journal of Construction Engineering and Management 144, no. 5 (May 2018): 04018029. http://dx.doi.org/10.1061/(asce)co.1943-7862.0001461.

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Padmanabhan, C. B. "Financial Management Issues in Education in Seventh Plan." Indian Journal of Public Administration 32, no. 3 (July 1986): 726–42. http://dx.doi.org/10.1177/0019556119860324.

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Pearson, Patrick. "The European Commission's Action Plan for Financial Services." Geneva Papers on Risk and Insurance - Issues and Practice 26, no. 3 (July 2001): 329–33. http://dx.doi.org/10.1111/1468-0440.00118.

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Hoernig, Steffen. "Portugal — Political repercussions of the financial rescue plan." Intereconomics 48, no. 4 (July 2013): 194–95. http://dx.doi.org/10.1007/s10272-013-0463-x.

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Aboagye, Judith, and Ji Young Jung. "Debt Holding, Financial Behavior, and Financial Satisfaction." Journal of Financial Counseling and Planning 29, no. 2 (November 2018): 208–18. http://dx.doi.org/10.1891/1052-3073.29.2.208.

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This study examined factors associated with financial satisfaction and found that financial behaviors/attitudes provide the strongest explanation for the total variance in financial satisfaction. While overspending had a strong negative association with financial satisfaction, having a higher risk tolerance, no difficulty with monthly bill payments, and savings in an emergency fund, were all positively associated with financial satisfaction. Households with student loan debts and homeowners with mortgage loans were also less likely to be satisfied with their overall financial situation. The findings underscore the important role of positive savings and spending behavior on overall financial satisfaction and the opportunity for financial counselors, educators, and coaches to focus on motivating clients to save and plan ahead.

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Bhargava, Saurabh, George Loewenstein, and Justin Sydnor. "Choose to Lose: Health Plan Choices from a Menu with Dominated Option*." Quarterly Journal of Economics 132, no. 3 (April 27, 2017): 1319–72. http://dx.doi.org/10.1093/qje/qjx011.

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Abstract We examine the health plan choices that 23,894 employees at a U.S. firm made from a large menu of options that differed only in financial cost-sharing and premium. These decisions provide a clear test of the predictions of the standard economic model of insurance choice in the absence of choice frictions because plans were priced so that nearly every plan with a lower deductible was financially dominated by an otherwise identical plan with a high deductible. We document that the majority of employees chose dominated plans, which resulted in excess spending equivalent to 24% of chosen plan premiums. Low-income employees were significantly more likely to choose dominated plans, and most employees did not switch into more financially efficient plans in the subsequent year. We show that the choice of dominated plans cannot be rationalized by standard risk preference or any expectations about health risk. Testing alternative explanations with a series of hypothetical-choice experiments, we find that the popularity of dominated plans was not primarily driven by the size and complexity of the plan menu, nor informed preferences for avoiding high deductibles, but by employees’ lack of understanding of health insurance. Our findings challenge the standard practice of inferring risk preferences from insurance choices and raise doubts about the welfare benefits of health reforms that expand consumer choice.

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Cai, Jun, Miao Luo, and Alan J. Marcus. "Financial health and the valuation of corporate pension plans." Journal of Pension Economics and Finance 19, no. 4 (November 19, 2019): 459–90. http://dx.doi.org/10.1017/s1474747219000210.

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AbstractWe return to the long-standing question ‘Who owns the assets in a defined benefit pension plan?’ Unlike earlier studies, we condition the market's assessment of implicit property rights on the sponsoring firm's financial health. Valuations of financially strong firms, and those that are strengthening, are more responsive to pension plan funding. For these firms, each extra dollar of net plan assets is valued at between $0.50 and $1.00. In contrast, for weak and weakening firms, valuation effects are statistically indistinguishable from zero. This result is consistent with the higher likelihood that they will renege on their pension obligations.

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Szczęśniak, Paweł. "Znaczące pogorszenie sytuacji finansowej banku a podatek od niektórych instytucji finansowych." Studia Iuridica Lublinensia 28, no. 3 (December 21, 2019): 89. http://dx.doi.org/10.17951/sil.2019.28.3.89-99.

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<p>The subject of this article was the analysis of the impact of a significant deterioration of the bank’s financial standing on the obligation to pay the tax on certain financial institutions. The assessment that a significant deterioration of the financial situation has occurred results in the creation of obligations and rights towards the bank not only under banking law but also tax law. On the one hand, the bank is obliged to implement a rehabilitation plan. On the other hand, the bank obtains the right to be exempted from the tax on certain financial institutions. In this respect, difficulties emerge for group recovery plans. The plans may be drawn up both for bank holdings and for cooperative banking mutual solidarity systems. The research problem discussed herein boils down to the assessment of whether a significant deterioration of the situation of one of the member banks of the aforementioned corporate structures results in the initiation of the group recovery plan. Adopting such a hypothesis means that all the banks covered by the group recovery plan, regardless of their financial situation, would be exempted from the tax on certain financial institutions. The purpose of this study was to prove the claim that the exemption from the tax on certain financial institutions applies only to banks that have implemented recovery plans due to a significant deterioration of their financial situation. In view of the directive to keep the legal order consistent and coherent, banks that have not experienced a significant deterioration of their financial situation will not be entitled to take advantage of the tax exemption. Therefore, the interpretation of the provisions of the Act on the tax on certain financial institutions must cover the objective of the exemption, namely counteracting the deteriorating situation of unprofitable operators.</p>

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Lewis, Janet A. "Board approves revised strategic plan activities; reviews financial, Committee reports; creates communication plan." AORN Journal 61, no. 6 (June 1995): 932–33. http://dx.doi.org/10.1016/s0001-2092(06)63792-7.

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Zhukevych, Svitlana, and Nataliia Karpyshyn. "FINANCIAL CONSULTING FOR CITIZENS: THEORETICAL AND ORGANIZATIONAL ASPECTS OF ACTIVITY." Economic Analysis, no. 27(2) (2017): 91–97. http://dx.doi.org/10.35774/econa2017.02.091.

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The development of a financial consulting for citizens and promotion of financial consulting services have a positive effect on the efficiency of managing personal finances and the welfare of citizens. The theoretical and organizational aspects of financial advising of the population and the problems of its functioning in Ukraine are analyzed in the article. The financial consulting for citizens is the process of interaction between a consultant and a client (an individual). It is based on a particular methods or technology and involves providing fee or free information in the form of advice, conclusions and recommendations on optimization, rational using and profitable investment of personal funds. An independent financial adviser is an important subject in the financial consulting market that provides professional advices on getting a loan, choosing an insurance or retirement plan, placing a deposit, creating a family budget or personal financial plan. The personal financial plan is the main tool for the independent financial adviser. This is an action plan that is developed for a particular person or family to achieve the desired financial goals and includes selection of credit, investment, insurance, pension and other financial products. The preparation of the financial plan involves the development of an investment strategy and the creation of a financial protection plan. The services of independent financial advisers are not popular within the Ukrainian citizens because of their low purchasing power, high level of distrust regarding the professionalism of independent financial advisers and the quality of consulting services and the lack of awareness of the benefits of financial counseling.

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Abaluck, Jason, and Jonathan Gruber. "Choice Inconsistencies among the Elderly: Evidence from Plan Choice in the Medicare Part D Program." American Economic Review 101, no. 4 (June 1, 2011): 1180–210. http://dx.doi.org/10.1257/aer.101.4.1180.

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We evaluate the choices of elders across their insurance options under the Medicare Part D Prescription Drug plan, using a unique dataset of prescription drug claims matched to information on the characteristics of choice sets. We document that elders place much more weight on plan premiums than on expected out-of-pocket costs; value plan financial characteristics beyond any impacts on their own financial expenses or risk; and place almost no value on variance-reducing aspects of plans. Partial equilibrium welfare analysis implies that welfare would have been 27 percent higher if patients had all chosen rationally. (JEL D12, I11, J14)

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Van Den Bulcke, Francine. "Financial participation in Europe —the international dimension." Transfer: European Review of Labour and Research 8, no. 1 (February 2002): 63–75. http://dx.doi.org/10.1177/102425890200800109.

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This article reviews a research project, based on a survey of 500 companies, to identify the main barriers which European companies face when seeking to extend their financial participation plans in their home country to their employees working for the group throughout the European Union. The research project reveals a reasonable ‘spread’ of financial participation plan types across the EU. The different types of schemes differ with regard to the numbers of eligible workers and participation levels. The country distribution of plans confirms the impact of national regulations and tax incentives, as well as social and cultural influences on the financial participation practices across the EU.

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Zupko, Karen. "Financial Management for Experienced Otolaryngologists." Otolaryngology–Head and Neck Surgery 112, no. 5 (May 1995): P190. http://dx.doi.org/10.1016/s0194-5998(05)80516-9.

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Senchagov, V. "Modernizing Financial Sphere." Voprosy Ekonomiki, no. 3 (March 20, 2011): 53–64. http://dx.doi.org/10.32609/0042-8736-2011-3-53-64.

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Basing on the analysis of the system of threshold levels of Russia´s economic security the author presents the mechanism of modernization of financial sphere, its main ingredients: strategic planning, sovereign funds, Pension fund, federal budget, depreciation charges, monetary instruments. The state should form a general plan of modernization, work out its philosophy, stages of the process and on this basis develop the strategy of modernization of economy for 10-15 years.

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Petrov, Vladislav. "Psychology of financial literacy of military personnel." Applied psychology and pedagogy 4, no. 4 (December 15, 2019): 1–9. http://dx.doi.org/10.12737/2500-0543-2019-1-9.

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The article is devoted to the problem of psychology of financially competent behavior of servicemen. The psychological etiology of financial literacy / illiteracy of the personnel of the Armed Forces of the Russian Federation is shown. The study was conducted using: 1) content analysis of information (publications, materials of official inspections, etc.) about the attitude of the personnel of law enforcement agencies to money and financial behavior; 2) expert survey; 3) psychodiagnostic examination (method "California psychological questionnaire". Experts and subjects were 67 soldiers. The study found that financially literate / illiterate behavior is determined by a pattern of both General and specific qualities. The basis of the pattern of General qualities of a soldier with a financially competent command were such characteristics as responsibility, self-control and developed intellectual and prognostic abilities. Persons with financially illiterate behavior were distinguished by: inability to competently plan a personal budget; propensity to risky financial transactions; promiscuity and inattention to spending money; frivolous attitude to debts and loans; focus on spending money, not saving it. Thus, the more socially responsible is the behavior of the soldier, the more they demonstrate financially competent behavior. The material of the article allows to justify the involvement of military psychologists to solve the problem of improving the financial literacy of personnel. First of all, it concerns preventive psychodiagnostics of propensity of the military personnel to financially illiterate behavior. This should be followed by the provision of psychological assistance to persons in need of it, as well as the formation of the personnel of financial responsibility and predictability, the ability to plan and control personal spending. Ultimately, the work to improve the financial literacy of military personnel will have a positive impact on overcoming the problem of deviant behavior of personnel, as a consequence, to maintain a high level of combat readiness of the Armed Forces.

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Stone, Kenneth E., David W. Joy, and Cynthia J. Thomas. "Opinions Of Financial Analysts On Accounting For defined Benefit Pension Plans." Journal of Applied Business Research (JABR) 11, no. 3 (September 15, 2011): 65. http://dx.doi.org/10.19030/jabr.v11i3.5861.

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Responding financial analysts preferred pension plan accounting which contrasts with requirements of SFAS No. 87. The preferred model included: (1) Plan assets and accumulated benefit obligations are on the balance sheet. (2) Prior service cost is recognized in the year of plan adoption or amendment. (3) Gains and losses are recognized when they occur. (4) Annual pension expense is computer by netting the change in fair value of plan assets, deposits to the pension plan, and the change in accumulated benefit obligations.

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Amalia, Putri Izatul Azwa, and Endro Sugiartono. "Perencanaan Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember)." Jurnal Akuntansi Terapan dan Bisnis 1, no. 1 (July 30, 2021): 45–53. http://dx.doi.org/10.25047/asersi.v1i1.2643.

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This study aims to explain the financial management planning of Tembokrejo Village, as well as analyze its suitability then provide an overview of the flowchart of village financial management planning according to Permendagri Number 20 of 2018. This research is a type of qualitative research with a case study approach using primary data and data. secondary data collection procedures, namely observation, interviews, and documentation. And the data analysis technique is a comparative analysis which tests the validity of the data using the triangulation technique. Then the activities in data analysis are data reduction, data presentation, and drawing conclusions and verification. The results of this study indicate that the financial management plan of Tembokrejo Village is in accordance with the village financial management plan according to Permendagri Number 20 of 2018, due to the presence of village assistants who help in the process of preparing village financial management planning. Therefore, a flowchart was designed, which could be used as a guide to assist village officials in the process of preparing village financial management plans independently. Keywords: Village Financial Management Planning

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Han, Jeonglim, and Hangsuck Lee. "A financial projection model on defined benefit pension plan." Journal of the Korean Data and Information Science Society 25, no. 1 (January 31, 2014): 131–53. http://dx.doi.org/10.7465/jkdi.2014.25.1.131.

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Das, Pam. "New tuberculosis plan gets financial kick-start from Gates." Lancet Infectious Diseases 6, no. 3 (March 2006): 128. http://dx.doi.org/10.1016/s1473-3099(06)70394-2.

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Mullen, Matthew, and Robert Grantham. "Santa Ana Watershed Project Authority Financial Plan Garnering Support." Proceedings of the Water Environment Federation 2011, no. 7 (January 1, 2011): 7066–76. http://dx.doi.org/10.2175/193864711802793614.

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Li, Yang, Jeffrey A. Burr, and Edward Alan Miller. "Pension Plan Types and Financial Literacy in Later Life." Gerontologist 59, no. 2 (September 9, 2017): 260–70. http://dx.doi.org/10.1093/geront/gnx135.

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Stone, Mary. "Firm financial stress and pension plan continuation/replacement decisions." Journal of Accounting and Public Policy 10, no. 3 (September 1991): 175–206. http://dx.doi.org/10.1016/0278-4254(91)90012-9.

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Lusardi, Annamaria, and Olivia S. Mitchell. "How Ordinary Consumers Make Complex Economic Decisions: Financial Literacy and Retirement Readiness." Quarterly Journal of Finance 07, no. 03 (August 21, 2017): 1750008. http://dx.doi.org/10.1142/s2010139217500082.

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This paper explores who is financially literate, whether people accurately perceive their own economic decision-making skills, and where these skills come from. Self-assessed and objective measures of financial literacy can be linked to consumers’ efforts to plan for retirement in the American Life Panel, and causal relationships with retirement planning examined by exploiting information about respondent financial knowledge acquired in school. Results show that those with more advanced financial knowledge are those more likely to be retirement-ready.

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Journal articles on the topic 'A financial plan'

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