Academic literature on the topic 'Cash money'

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Journal articles on the topic "Cash money"

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Tomchuk, V. "CASH AND CASH EQUIVALENTS: ESSENCE AND IMPROVEMENT OF ACCOUNTING." Slovak international scientific journal, no. 82 (April 10, 2024): 15–22. https://doi.org/10.5281/zenodo.10952893.

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The purpose of the article is to reveal the essence of cash and their equivalents and to determine directions for improving accounting. The theoretical and methodological basis of the research is a systematic approach to the study of the practical tools of accounting of cash and their equivalents. In the process of research and systematization of the obtained results, general scientific and special methods were used: abstract theoretical; historical; dialectical; induction and deduction, analysis and synthesis; formalization and comparison. The essence of the concepts "cash", "electronic money
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Prots, I. M. "Money issue and money circulation: concept and essence." Uzhhorod National University Herald. Series: Law, no. 67 (January 16, 2022): 215–19. http://dx.doi.org/10.24144/2307-3322.2021.67.41.

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The article is devoted to the research with the use of a comprehensive systematic analysis of the current state of money issuance and money circulation in Ukraine in the context of the implementation of the Association Agreement between Ukraine and the European Union. The current national financial legislation and the experience of formation of money issue and money circulation in the European Union are considered. It is noted that the issuance of money is an important element of the monetary system of the state. The monetary system is a certain model, type of organization of money issue and m
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Nordenstam, Anna. "Snabba cash?" Tidskrift för litteraturvetenskap 44, no. 3-4 (2014): 43–51. http://dx.doi.org/10.54797/tfl.v44i3-4.9367.

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Easy Money? Money, Power and Value in the Field of Comparative Literature.
 This article argues that money is an important concern within the field of Comparative Literature in Sweden. The discussion centers on money, power and value in relation to Swedish universities in general, and the field of Comparative Literature in particular. Primarily, this article argues that different forms of money are endowed with different forms of ”value” and that these differences have a rather large impact.
 This article opens with a discussion and analysis of the relation between Swedish universiti
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FRANÇOISE VASSELIN. "Analysis of the competition between cash and mobile payments in markets with mobile partnerships. A monetary search model point of view." Bankers, Markets & Investors 160, no. 1 (2020): 2–15. http://dx.doi.org/10.54695/bmi.160.1.8.

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In this article cash competes with mobile money (M-money) in order to settle lowvalue transactions in the retail trade. Only an exogenous fraction of “mobile sellers” accepts M-money and creates partnerships with buyers to reduce search frictions. The remaining part consists of “traditional sellers” who accept cash exclusively and do not establish any partnership. Therefore, in a transaction between a buyer and a « mobile seller » M-money will be used as the medium of exchange. In the case of a transaction with a traditional seller, only a cash payment will be retained. Buyers who are not link
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Arbi, Agalliu, and Kurushi Megi. "From Cash to Electronic Money: Albania as Case Study." ECONOMICUS, no. 14 (June 24, 2016): 55–68. https://doi.org/10.5281/zenodo.7584921.

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<strong>Abstract</strong> Albania is classified among countries with middle income by the World Bank classification. Like many other developing countries, the income per capita in Albania is limited. The aim of this paper is to study the alignment of individuals in this country to technological banking services and in particular the acceptance by individuals resident in Albania transition from cash to bank money. Using data collected on the field, this study aims to describe the adjustment of financial literacy in the Albanian mentality. Consumer behavior, the stories of the past and mentality
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Sterling, Stephen. "Identifying money laundering." Journal of Money Laundering Control 18, no. 3 (2015): 266–92. http://dx.doi.org/10.1108/jmlc-08-2014-0025.

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Purpose – This study aims to develop a newer, revised model of money laundering of general application, and to apply that updated laundering model to the use of cash in Canada. A wide-ranging analytical tool for identifying money laundering is described, which demands a comparative evaluation of available financial choices against choices made, concentrating on factors which matter most to economic enterprises: speed, cost and security. The model is applied to bulk cash money laundering and the use of cash in the Canadian context, a mature economy where cash is predominantly used for micro-pay
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Panova, G. S. "Optimal ratio of cash and non-cash payments." MGIMO Review of International Relations, no. 1(34) (February 28, 2014): 114–26. http://dx.doi.org/10.24833/2071-8160-2014-1-34-114-126.

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Analysis of the present condition and prospects of development of the monetary sector of the Russian economy. Quantitative parameters of aggregate turnover, including the value of cash and non-cash it. Researched issues restricting cash advance industry in Russia and other countries; the problems encountered by foreign States in imposing administrative limits on cash payments; provides specific recommendations and identified risks imposing such restrictions in Russia. The article deals with topical issues of optimization of structure of aggregate turnover. Analyzing the development of money tu
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Laurila, Hannu. "Money as Insurance." Risks 10, no. 12 (2022): 238. http://dx.doi.org/10.3390/risks10120238.

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Liquid money controlled by a trustworthy central bank can serve as an insurance against external surprises such as stock market crashes, bank fails and other setbacks that endanger the yield of illiquid savings. In turbulent times, the insurance property of money is particularly accentuated. The paper constructs a life cycle framework for the analysis of rational and irrational motives to save money, answers to questions about the effects of saving liquid money on labor supply, illiquid saving and education, and examines the inherent cost of saving cash. The main findings are the following. Th
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TDMD, Dahanayaka, Lokuge AR, Chinthka LBD, and Atthanayake IU. "Cash Sanitization Machine." European Journal of Advances in Engineering and Technology 7, no. 11 (2020): 24–25. https://doi.org/10.5281/zenodo.10669518.

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<strong>ABSTRACT</strong> COVID-19 pandemic has been rapidly disseminating across the world. It quickly spreads between people, mainly when an infected person is in close contact with another person. When an infected people cough, sneeze, speak, sing or breathe heavily this virus can spread from an infected person&rsquo;s mouth or nose in small liquid particles. World health organisation has issued health guidelines to stay safe against this virus such as Maintain physical distancing of at least 1m, or wear a mask when physical distance cannot be maintained, perform frequent hand hygiene with
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Al Sousi, Amjad. "MOBILE MONEY: CONCEPT AND BENEFITS AND CHALLENGES ASSOCIATED WITH MOBILE MONEY." Journal of Information Systems and Digital Technologies 3, no. 2 (2021): 68–75. http://dx.doi.org/10.31436/jisdt.v3i2.186.

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Mobile money could be a recent innovation that gives money dealings services via transportable, as well as to the unbanked international poor. The technology has unfolded speedily within the developing world, “leapfrogging” the availability of formal banking services by finding the issues of weak institutional infrastructure and also the value structure of typical banking. Mobile money may be a technology for grouping, saving, and pocket money on a mobile phone. Mobile cash may be a common various to cash and banks as a result of a transportable signal is simple to use, safe, and use anyplace.
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Dissertations / Theses on the topic "Cash money"

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Briglevics, Tamas. "Essays on Money and Credit." Thesis, Boston College, 2014. http://hdl.handle.net/2345/bc-ir:103546.

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Thesis advisor: Peter N. Ireland<br>Thesis advisor: Susanto Basu<br>My dissertation analyzes U.S. consumers' use of money and credit as means of payment and, in the case of credit cards, as a device that aids inter-temporal consumption smoothing. Money demand has received little attention in the literature lately, especially when compared to earlier decades, but our work with Scott Schuh shows that the proliferation of the ways consumers can make payments has important implications for the demand for various liquid assets. Therefore, accurate estimates of the demand for liquid asset needs to t
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Andersson, Jonas. "Cash Transfers in Emergencies : The Lost Money of Turkana." Thesis, Linnéuniversitetet, Institutionen för samhällsstudier (SS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-89122.

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Today, millions of people are living in poverty and in emergency situations with lack of basic needs. This thesis will look into cash transfers in emergencies in Kenya and Kenya’s cash transfer program; Hunger Safety Net Program. Cash transfers are money transfers from organizations/donors to households that intent to provide the beneficiaries with the opportunity to purchase basic needs, in order to assist them to get out of poverty and to address Sustainable Development Goal 1; No poverty.  The aim of the thesis is to get a larger understanding of when cash transfers intervention are appropr
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Leao, Emanuel Claudio Reis Carvalho. "A study of inside money in a dynamic general equilibrium framework." Thesis, University of York, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313878.

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Hespeler, Frank. "Electronic money and the monetary transmission process /." Göttingen : Cuvillier, 2008. http://www.gbv.de/dms/zbw/58403153X.pdf.

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Hutton, Ian William. "The legal aspects of cross-border asset tracing with specific reference to the conflict of laws elements of international civil fraud litigation." Thesis, Nottingham Trent University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343554.

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Ely, David Paul. "Futures markets and cash price stability." The Ohio State University, 1986. http://rave.ohiolink.edu/etdc/view?acc_num=osu1272292312.

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Kim, Yitae Kevin. "Why do firms hoard cash? : evidence from Korean Chaebol /." free to MU campus, to others for purchase, 2001. http://wwwlib.umi.com/cr/mo/fullcit?p3012989.

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Kytönen, E. (Erkki). "Cash management behavior of firms and its structural change in an emerging money market." Doctoral thesis, University of Oulu, 2004. http://urn.fi/urn:isbn:9514274148.

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Abstract Driven by fast evolution in the money market during the past two decades, financial and technological innovations, increasing competition, and internationalizing of businesses, cash and treasury management has become an increasingly important function in most firms. It is reasonable to expect that the role of financial transactions in the cash management process in adding to firm value has increased its importance and changed the cash management behavior of firms. The main purpose of this study is to investigate this potential behavioral change in cash management by examining
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Zams, Bastian Muzbar. "An Empirical and Quantitative Study of the Indonesian Economy." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18826.

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This thesis investigates the Indonesian economy, with a particular focus on monetary policy, using empirical and quantitative models. The thesis takes account of the changes in economic structure due to domestic and external sectors, as they have ramifications for the monetary policy of Bank Indonesia, Indonesia’s central bank. This thesis provides empirical and quantitative analyses to evaluate Indonesia’s monetary policy and its economic impact. Chapter 1 provides an overview and describes the background and objectives of the thesis. Chapter 2 re-examines the money demand stability for Ind
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Nwagwu, Chukwuemeka O'Cyprian. "Cash management in local governments: an evaluation of local government money management policies and practices, and the constraints on the maximization of investment returns." Diss., Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/76468.

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Decreasing revenues and the public's natural antipathy towards taxes have made cash management crucial to the financial health of any organization. Local government financial executives have become increasingly aware that cash is an asset that must be used wisely, unless it is to become a liability. Thus, there have emerged serious efforts by local government finance executives to maximize the utility of every dollar available to their jurisdictions: first, by influencing the availability of receipts while delaying the outflow of funds; second, by investing available funds in interest yielding
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Books on the topic "Cash money"

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Singleton, Linda Joy. Cash Kat. Arbordale Publishing, 2016.

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Masonson, Leslie N. Cash, cash, cash: The three principles of business survival and success. Harper Business, 1990.

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Gorman, David. Cashless money: Replacing paper cash with electronic money transfers. Mill City Press, Inc., 2007.

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Gorman, David. Cashless money: Replacing paper cash with electronic money transfers. Mill City Press, Inc., 2007.

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Lamancusa, Joe. Kid cash: Creative money-making ideas. TAB Books, 1993.

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Sandrock, John E. Copper cash and silver taels: The money of Manchu China. Gateway Press, 1995.

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Denega, Danielle. Smart money: How to manage your cash. Franklin Watts, 2008.

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Bank, European Central, ed. Evaluation of the 2002 cash changeover. European Central Bank, 2002.

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Coyle, Brian. Cash collection & transmission. CIB Publishing, 2000.

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1936-, Langs Lenore, and Smith Laurie 1956-, eds. $10 cash value: An anthology of assets. Cranberry Tree Press, 2000.

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Book chapters on the topic "Cash money"

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Boczko, Tony. "Budgeting and cash management." In Managing Your Money. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-47188-8_2.

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Ruben, Douglas H. "Short on Cash?" In Writing for Money in Mental Health. Routledge, 2021. http://dx.doi.org/10.4324/9781003250142-2.

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Korn, Ralf, and Bernd Luderer. "Should I Pay the Bill Quickly? Cash Discount." In Money and Mathematics. Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34677-5_11.

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Murray, Marjorie, and Gabriela Cabaña. "Beyond cash, beyond conditional." In Money from the Government in Latin America. Routledge, 2018. http://dx.doi.org/10.4324/9781351173162-10.

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Birch, David G. W., and Neil A. McEvoy. "Electronic cash-technology will denationalise money." In Financial Cryptography. Springer Berlin Heidelberg, 1997. http://dx.doi.org/10.1007/3-540-63594-7_70.

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Riccardi, Michele, and Michael Levi. "Cash, Crime and Anti-Money Laundering." In The Palgrave Handbook of Criminal and Terrorism Financing Law. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-64498-1_7.

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Nakamura, Yasushi. "Performance of Soviet Cash Money Management." In Monetary Policy in the Soviet Union. Palgrave Macmillan US, 2017. http://dx.doi.org/10.1057/978-1-137-49418-4_4.

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Martin, C. Dianne, and Fred Weingarten. "The Less-Cash/Less-Check Society: Banking in the Information Age." In Electronic Money Flows. Springer Netherlands, 1991. http://dx.doi.org/10.1007/978-94-011-3886-4_10.

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Bortei-Doku, Ellen, and Ernest Aryeetey. "Mobilizing Cash for Business: Women in Rotating Susu Clubs in Ghana." In Money-Go-Rounds. Routledge, 2024. http://dx.doi.org/10.4324/9781003579939-6.

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Fraser, W. D. "The Time Value of Money: Compounding and Discounting." In Cash-Flow Appraisal for Property Investment. Macmillan Education UK, 2004. http://dx.doi.org/10.1007/978-1-137-11652-9_2.

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Conference papers on the topic "Cash money"

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Roothaan, E. Susan, Gordon I. Townsend, and Jeff Voorhis. "Industrial Case Studies of Water Conservation and Reuse in Texas." In CORROSION 1999. NACE International, 1999. https://doi.org/10.5006/c1999-99371.

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Abstract Many innovative water conservation and reuse techniques are currently available and have proven highly effective for not only conserving water, but also reducing waste, and saving money. Identifying these options is a key concern for today’s environmental and process engineer as they can simplify regulatory requirements, reduce disposal and treatment costs, and conserve raw materials. This paper approaches water conservation technologies from a process perspective. A general process analysis approach is presented, followed by specific case studies from businesses in Texas and the bord
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Coman, Ecaterina, and Radu Tudorica. "LEAN SOLUTIONS IN CASE MANAGEMENT IN SOCIAL WORK." In 11th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2024. SGEM WORLD SCIENCE, 2024. https://doi.org/10.35603/sws.iscss.2024/s07/42.

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The transition to the market economy and the recalibration of budgets, financial independency and the transfer of responsibility to the local level in the management of social work budgets have caused concerns for the rational spending of money intended for these activities. We are still very far from managing these budgets fairly and efficiently, but the direction is very clear: the money will be little and must be used efficiently. The health and economic crisis that followed should lead to efficiency in the first phase and then to effectiveness and sustainability in the second. This require
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Žáková, Bianka, Zuzana Křečková Kroupová, and Kateřina Gajdošíková. "Gender Balance in Banking: Insights from a Case Study in the Czech Republic." In 25th International Joint Conference Central and Eastern Europe in the Changing Business Environment. Vydavateľstvo EKONÓM, 2025. https://doi.org/10.53465/ceecbe.2025.9788022552257.385-399.

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The creation of an inclusive work environment has been one of the challenges addressed for the past decade when gender equality was at the forefront. Even though numerous initiatives have been communicated, parity has not been reached yet. A comparative analysis examines Corporate Social Responsibility (CSR) activities and Environment, Social, and Governance (ESG) initiatives employed by the most well-established banks in the Czech Republic (CZ). Further, a qualitative descriptive single-case study of MONETA Money Bank, a.s. (MMB) complements the empirical study, allowing for a more profound e
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Kiforenko, Oksana. "International Trade as a Component for a Country's Resilience to War: Case Study – Ukraine." In 25th International Joint Conference Central and Eastern Europe in the Changing Business Environment. Vydavateľstvo EKONÓM, 2025. https://doi.org/10.53465/ceecbe.2025.9788022552257.155-169.

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Building resilience to such an influential process as a war, that is the ability to adapt well to unexpected changes and events arising in the course of its going on, is a vital necessity for either a country's survival or its rebuilding in the after-war period. International trade is one of the most powerful tools for building resilience against human-made challenges like a war. International trade is an important source of money earning for Ukraine and it increased in its importance with the war actions going on on its territory. The following tools and methods of scientific research were us
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Barasheva, E. V. "Liquidity Of Cash And Non-Cash Money." In RPTSS 2018 - International Conference on Research Paradigms Transformation in Social Sciences. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.12.15.

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Zhou, Chenhang, Yu Chen, Roger Wattenhofer, and Ye Wang. "Print Your Money: Cash-Like Experiences with Digital Money." In CHI '23: CHI Conference on Human Factors in Computing Systems. ACM, 2023. http://dx.doi.org/10.1145/3544549.3585772.

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Stepanenko, Oksana. "THE CATEGORIES OF «CASH» AND «ELECTRONIC MONEY» IN MODERN SCIENTIFIC RESEARCH." In Modern transformations in economics and management. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-222-7-28.

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Belov, M. N., and D. E. Krestelev. "Features of qualification of embezzlement of non-cash and electronic money means." In Scientific Trends: Law. ЦНК МОАН, 2019. http://dx.doi.org/10.18411/spc-20-05-2019-01.

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Mirembe, Drake Patrick, John Kizito, Doreen Tuheirwe, and H. N. Muyingi. "A Model for Electronic Money Transfer for Low Resourced Environments: M-Cash." In 2008 Third International Conference on Broadband Communications, Information Technology & Biomedical Applications. IEEE, 2008. http://dx.doi.org/10.1109/broadcom.2008.37.

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Pashkov, Artem Andreevich. "The concept of an international payment system based on the integration of CBDC systems into the blockchain." In XI scientific and practical conference with international participation. Publishing house Sreda, 2024. http://dx.doi.org/10.31483/r-110448.

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In many countries, central bank digital currency (CBDC) systems are being developed or tested. Although they are fully operational in only a few countries, the interest they have garnered suggests that it is highly likely that in the near future, many nations will use three forms of money: cash, non-cash, and digital. If the experiment proves successful, digital currencies may gradually replace cash and potentially reduce the share of non-cash transactions. The potential for the use of digital money is immense. Considering the trend towards economic globalization, it is conceivable that the na
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Reports on the topic "Cash money"

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Lucas, Robert, and Nancy Stokey. Money and Interest in a Cash-in-Advance Economy. National Bureau of Economic Research, 1985. http://dx.doi.org/10.3386/w1618.

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Parra-Polania, Julian A., and Constanza Martínez-Ventura. Designing the Future of Money: The Case for Multiple CBDCs. Banco de la República, 2025. https://doi.org/10.32468/be.1310.

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We examine the optimal design of central bank digital currencies (CBDCs) by focusing on two key features: the anonymity-security trade-off and the remuneration (i.e., interest rate). Building on the extended model by Agur et al. (2022), which accounts for potential negative externalities associated with the anonymity of payment methods, we incorporate the possibility of multiple CBDCs into the framework. Our findings reveal that with optimally designed CBDCs and when anonymity costs are significant, a cashless economy is the preferred choice for the central bank. Furthermore, irrespective of a
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Parra-Polania, Julian A., and Constanza Martínez-Ventura. Designing the Future of Money: The Case for Multiple CBDCs. Banco de la República, 2025. https://doi.org/10.32468/be.1311.

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We examine the optimal design of central bank digital currencies (CBDCs) by focusing on two key features: the anonymity-security trade-off and the remuneration (i.e., interest rate). Building on the extended model by Agur et al. (2022), which accounts for potential negative externalities associated with the anonymity of payment methods, we incorporate the possibility of multiple CBDCs into the framework. Our findings reveal that with optimally designed CBDCs and when anonymity costs are significant, a cashless economy is the preferred choice for the central bank. Furthermore, irrespective of a
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Bernad, Ludovic, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.011.

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Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant payments – MoMo Pay. Digital payments of any kind have the potential to improve tax compliance, because they imply digital data trails and better record keeping. How far is this potential being realised in Rwanda? In collaboration with the Rwanda Revenue Authority, we collected survey data from 1,100 merchan
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Fairweather, Zan, Denzil Fiebig, Adam Gorajek, Rochelle Guttmann, June Ma, and Jack Mulqueeney. Valuing Safety and Privacy in Retail Central Bank Digital Currency. Reserve Bank of Australia, 2024. http://dx.doi.org/10.47688/rdp2024-02.

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This paper explores the merits of introducing a retail central bank digital currency (CBDC) in Australia, focusing on the extent to which consumers would value having access to a digital form of money that is even safer and potentially more private than commercial bank deposits. To conduct our exploration we run a discrete choice experiment, which is a technique designed specifically for assessing public valuations of goods without markets. The results suggest that the average consumer attaches no value to the added safety of a CBDC. This is consistent with bank deposits in Australia already b
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Arango-Arango, Carlos A., and Yanneth Rocío Betancourt-García. A Mixed Duopoly in the Provision of Payment Services. Banco de la República, 2024. http://dx.doi.org/10.32468/be.1280.

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In this paper, we study the coexistence of cash and electronic payments introducing some distortions in the payments markets to understand the widespread use of cash, specially in emerging countries. Following Lagos andWright (2005) we model explicitly some frictions in the exchange process considering money as essential. We introduce in this theoretical framework, theft and informality (measured by tax evasion), as factors a ecting cash usage and, therefore competition with an electronic payment method. In this paper, segmentation in the payments market is considered by introducing heterogene
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Wylde, Emily. Value for Money of Social Assistance in Fragile Contexts: Considerations, Evidence, and Research Priorities. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/basic.2022.009.

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Value for Money (VfM) is an essential tool for balancing difficult policy and programme decisions. While many of the conceptual approaches to VfM and methods for estimation are similar between regular development programming for social protection and humanitarian cash and food assistance, so far these literatures have evolved in fairly distinct silos. There is relatively little work that brings the two strands together. This thematic review provides a conceptual framework for understanding VfM of social assistance in fragile and conflict-affected situations (FCAS). It draws out what is particu
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Wylde, Emily. Value For Money of Social Assistance in FCAS: Considerations, Evidence, and Research Priorities. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/basic.2022.022.

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Value for Money (VfM) is an essential tool for balancing difficult policy and programme decisions and the trade-offs between the ‘5 Es’ of economy, efficiency, effectiveness, cost-effectiveness, and equity. While many of the conceptual approaches to VfM and methods for estimation are similar in regular development programming for social protection and humanitarian cash and food assistance, these literatures have so far evolved in fairly distinct silos. There has been relatively little work so far to bring the two strands together. In fragile and conflict-affected settings, the gaps are especia
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Faith, Becky, and Tony Roberts. Managing the Risk and Benefits of Digital Technologies in Social Assistance Provision. Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/basic.2022.025.

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Aid agencies, governments, and donors are expanding investment in the digitisation of their beneficiary identification and registration systems, in digitised systems for cash payments, and in the remote and algorithmic control of humanitarian and social protection programmes. This is happening in ways that may facilitate the move from humanitarian assistance to government provision and may enable the delivery of shock-responsive social protection. Yet humanitarian and social protection actors are increasingly concerned about a range of risks and accountability vacuums associated with the adopt
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10

Wales, Christopher. Re-evaluating Uganda’s Mobile Money Tax. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.004.

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The current system for taxing mobile money in Uganda is widely disliked, unbalanced, and arguably distortionary. We show there is a case to re-evaluating it, with a view to principled reform. But there is also a case for leaving it alone. This Policy Brief explores that tension.
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