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Journal articles on the topic 'Factoring operations'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Iroda, Boykabilova, and Davronova Dilnoza. "Factoring Operations in Banks." Yashil iqtisodiyot va taraqqiyot 1, no. 5 (2024): 6–9. https://doi.org/10.5281/zenodo.12796297.

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In this article, we discuss factoring operations, their content and essence, information about factoring agreementsand their requirements, as well as the accounting of factoring operations in banks. It also presents brief informationon types of factoring.

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2

Nataliya, A. Mamontova, and O. Tataryn Maria. "Accounting and Analytical Aspect of Performing Factoring Operations." Economic journal Odessa polytechnic university 1, no. 23 (2023): 36–42. https://doi.org/10.5281/zenodo.8063587.

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Every year, factoring operations gain popularity not only abroad, but also in the domestic market of non-banking financial services. However, our enterprises do not use this service very often, due to mistrust, lack of distribution and ignorance. In addition, there is the issue of an imperfect explanation of the implementation of some aspects of factoring operations. That is why the article reveals the issue of factoring in Ukraine, its development and dynamics, reflected in the legislation. A study of some aspects of accounting was carried out and the recommendations of scientists regarding t

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3

Viktoriia, V. Lakiza, and V. Zynych Lesya. "Specifity of performance of international factoring in the terittory of Ukraine." Economics: time realities. Scientific journal. 5, no. 45 (2019): 80–87. https://doi.org/10.5281/zenodo.3766845.

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The specifics of international factoring have been investigated of international factoring as a special form of enterprise financing, approaches to determining the category of "international factoring", their essence and value, criteria for attributing transactions to factoring are investigated. In order to determine the effectiveness of factoring operations, the stages of realization of international factoring are separated. For each international factoring entity, the advantages and disadvantages of its use are determined, taking into account the specificity of the involvement of t

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4

Kazanskaya, Natalia N., and Lyudmila K. Zinovieva. "DEVELOPMENT OF FACTORING OPERATIONS IN THE RUSSIAN MARKET." Oeconomia et Jus, no. 3 (September 26, 2023): 36–44. http://dx.doi.org/10.47026/2499-9636-2023-3-36-44.

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The purpose of this study is to assess the level and prospects of factoring development in Russia based on the study of the regulatory framework and key indicators of the Russian factoring market. Materials and methods. The main methods were a comparative analysis of the indicators of the development of the factoring market in the regions of Russia and a retrospective analysis of the total factoring portfolio in the conditions of the Russian economy. Results. Within the framework of this study, the regulatory framework regulating factoring operations is analyzed. The varieties of factoring hav

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Mamontova, Nataliya, and Maria Tataryn. "Accounting and Analytical Aspect of Performing Factoring Operations." Economic journal Odessa polytechnic university 1, no. 23 (2023): 36–42. http://dx.doi.org/10.15276/ej.01.2023.4.

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Every year, factoring operations gain popularity not only abroad, but also in the domestic market of non-banking financial services. However, our enterprises do not use this service very often, due to mistrust, lack of distribution and ignorance. In addition, there is the issue of an imperfect explanation of the implementation of some aspects of factoring operations. That is why the article reveals the issue of factoring in Ukraine, its development and dynamics, reflected in the legislation. A study of some aspects of accounting was carried out and the recommendations of scientists regarding t

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6

Absamatov, Davron Absamatovich. "ACCOUNTING OF FACTORING OPERATIONS IN EXPORTING COMPANIES." Journal of Contemporary World Studies 3, no. 1 (2025): 169–73. https://doi.org/10.5281/zenodo.14759586.

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<strong> </strong> <strong>Annotation: </strong>The use of factoring operations in the export processing of agricultural products leads to the economic stabilization of the enterprise. The fact that payments are made at the expense of factoring operations at the enterprise upon delivery of products reduces the enterprise's obligations to debtors and serves to ensure the continuity of the processing process. This article examines the importance of this issue, international experience and practice in Uzbekistan. <strong>Key words</strong>: investment, export, agriculture, drying of agricult

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7

Мансурова, Юлия Талгатовна, Полина Андреевна Туктарова, and Тагир Валерьевич Мансуров. "EFFICIENCY EVALUATION OF THE INTERNATIONAL FACTORING OPERATION FOR A COMMERCIAL BANK." Информационные и математические технологии в науке и управлении, no. 3(23) (November 8, 2021): 117–28. http://dx.doi.org/10.38028/esi.2021.23.3.010.

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Для принятия решения о внедрении международного факторинга в пакет экспортно-импортных услуг банка необходимо рассчитать экономический эффект этого мероприятия. Для этого в работе были рассмотрены модели оценки эффективности внедрения факторинга для банка, позволяющие, имея основные данные по планируемой факторинговой операции и предприятию-заемщику, оценить эффективность кредитования для банка, что позволит снизить риск потерь банка от неэффективных операций. Достижению максимального эффекта (получению идеально максимальной прибыли) на протяжении всей операции препятствуют целый ряд рисков, с

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8

Bobobekov, Farxod. "THE ROLE OF INTERNATIONAL EXPERIENCE IN THE DEVELOPMENT OF FACTORING IN UZBEKISTAN." Journal of Science and Innovative Development 4, no. 5 (2021): 5–15. http://dx.doi.org/10.36522/2181-9637-2021-5-1.

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It is clear from the world global experience that the role of factoring in expanding a country’s access to exports and international markets is invaluable. In this regard, direct cooperation of companies that are not directly related to factoring activities, and especially with external factoring associations, is one of the important steps for the development of internal and external factoring. The role of international practice in the development of factoring operations in our country is also invaluable immeasurable. In particular, cooperation with large factoring companies (associations) wou

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9

Sica, Francesco. "Factoring with Hints." Journal of Mathematical Cryptology 15, no. 1 (2020): 123–30. http://dx.doi.org/10.1515/jmc-2020-0078.

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AbstractWe introduce a new approach to (deterministic) integer factorisation, which could be described in the cryptographically fashionable term of “factoring with hints”: we prove that, for any ϵ > 0, given the knowledge of the factorisations of O(N1/3+ϵ) terms surrounding N = pq product of two large primes, we can recover deterministically p and q in O(N1/3+ϵ) bit operations. This shows that the factorisations of close integers are non trivially related and that consequently one can expect more results along this line of thought.

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10

Iskakov. "WAYS OF DEVELOPMENT OF FACTORING OPERATIONS IN KAZAKHSTAN." Bulletin of Kainar university, no. 1.2020 (2020): 89–91. http://dx.doi.org/10.53653/bku(1)2020.89.

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11

Smyrna, O. V., and O. A. Bereslavets. "Features and Problems of Implementing Factoring Operations in Ukraine." Business Inform 1, no. 504 (2020): 324–30. http://dx.doi.org/10.32983/2222-4459-2020-1-324-330.

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12

Nemesh, Petro, Iryna Nesterova, and Vasil Fennych. "ECONOMIC AND LEGAL CHARACTERISTICS OF FACTORING OPERATIONS IN UKRAINE." Baltic Journal of Economic Studies 4, no. 3 (2018): 198–202. http://dx.doi.org/10.30525/2256-0742/2018-4-3-198-202.

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13

Andros, Svitlana. "Factoring as a Tool of Short-Term Financing and a Product of Bank Lending of Agricultural Enterprises in the Conditions of Post-War Development of Ukraine." Economic journal Odessa polytechnic university 2, no. 28 (2024): 5–14. http://dx.doi.org/10.15276/ej.02.2024.1.

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The article examines the role and place of factoring in the system of debt financing instruments. Factors affecting the development of factoring are analyzed. The fundamental advantages of factoring as an effective form of financing working capital of agricultural enterprises over other forms of short-term financing are formulated. The main components of factoring operations are defined both for intermediary banks and for agrarian enterprises-clients. The scheme of factoring service is presented. Methodical approaches to the construction and organization of factoring activities are formulated,

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14

Andros, Svitlana. "Factoring as a Tool of Short-Term Financing and a Product of Bank Lending of Agricultural Enterprises in the Conditions of Post-War Development of Ukraine." Economic journal Odessa polytechnic university 2, no. 28 (2024): 5–14. https://doi.org/10.5281/zenodo.12746914.

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The article examines the role and place of factoring in the system of debt financing instruments. Factors affecting the development of factoring are analyzed. The fundamental advantages of factoring as an effective form of financing working capital of agricultural enterprises over other forms of short-term financing are formulated. The main components of factoring operations are defined both for intermediary banks and for agrarian enterprises-clients. The scheme of factoring service is presented. Methodical approaches to the construction and organization of factoring activities are formulated,

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15

Singh, S. P. "How should Factoring Service be Launched?" Vikalpa: The Journal for Decision Makers 13, no. 3 (1988): 23–28. http://dx.doi.org/10.1177/0256090919880304.

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Factoring is basically the purchase of book debts of client companies. Apart from financing investments in book debts, the factoring company offers individualized service packages covering credit screening, ledger keeping and collection, and provision for doubtful debts and write offs. In the context of the government policy of strengthening money and capital markets, a study group of the Reserve Bank of India is considering how to launch factoring service in India. S P Singh considers two approaches to launching factoring service. One is the conventional approach of letting banks, which are p

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16

Юсупов, Р. Р., and И. В. Нусратуллин. "Factoring as a short-term financing method: advantages and disadvantages of using." Экономика и предпринимательство, no. 12(125) (February 16, 2021): 1253–57. http://dx.doi.org/10.34925/eip.2021.125.12.252.

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В статье раскрываются основные теоретические аспекты факторинга. Описана сущность факторинговых услуг, определены участники факторинговых операций. Рассмотрены преимущества и недостатки использования факторинга как инструмента финансового менеджмента для российских предприятий. The article reveals the main theoretical aspects of factoring. The essence of factoring services isdescribed, and the participants of factoring operations are identified. The advantages and disadvantages of usingfactoring as a financial management tool for Russian enterprises are considered.

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17

Boryaev, Rodion O., and Aleksandr V. Chuvakov. "Quantum computing in automated invoice factoring control systems." Vestnik of Samara State Technical University. Technical Sciences Series 31, no. 2 (2023): 6–19. http://dx.doi.org/10.14498/tech.2023.2.1.

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Abstract. The aim of this paper is to describe existing approaches to automation in enterprise management systems of invoice factoring operations. The relevance of this problem is estimated by the volume and dynamics of growth of the invoice factoring market in the Russian Federation. The existing performance problems inherent in software built on the basis of classical algorithms are considered, and their optimization by using quantum algorithms is proposed. Attention is focused on the problem of parallel computing as the main feature, which allows to achieve a significant increase in computi

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18

Haran, O. V. "INDIVIDUAL ISSUES OF LEGAL UNDERSTANDING OF FACTORING." Constitutional State, no. 44 (December 23, 2021): 93–100. http://dx.doi.org/10.18524/2411-2054.2021.44.245082.

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The article is devoted to the disclosure of certain issues concerning the understanding of the essence of the category “factoring” as an important component of financial services through the prism of today’s challenges. It is determined that the concept of factoring (financing under the assignment of the right of monetary claim) is not enshrined in civil law. It was stressed that the economic crisis has exacerbated the problem of limiting financial resources and providing quality financial services, which leads to the search and implementation of innovative types of financial services and need

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19

Harcheva, I. "Factoring As an Instrument of Financial Improvement Of an Organization: Accounting and Taxation." Auditor 11, no. 3 (2025): 30–36. https://doi.org/10.12737/1998-0701-2025-11-3-30-36.

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The article shows the characteristics and legal regulation of factoring as an instrument of possible financi improvement of an organization. The differences between factoring and cession agreements are provided. The ways of their use are highlighted depending on the purposes for which the client transfers a financial claim to the factor. The practical application of existing legal norms in the framework of taxation and accounting of factoring operations without regression and with regression has been analyzed.

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20

Foster, M. J., and A. R. Lock. "Factoring Effectiveness Factors!" Journal of the Operational Research Society 41, no. 2 (1990): 111. http://dx.doi.org/10.2307/2583729.

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21

Foster, M. J., and A. R. Lock. "Factoring Effectivess Factors!" Journal of the Operational Research Society 41, no. 2 (1990): 111–17. http://dx.doi.org/10.1038/sj/jors/0410203.

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22

Foster, M. J., and A. R. Lock. "Factoring Effectiveness Factors!" Journal of the Operational Research Society 41, no. 2 (1990): 111–17. http://dx.doi.org/10.1057/jors.1990.18.

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23

Hazen, Gordon. "Preference Factoring for Stochastic Trees." Management Science 46, no. 3 (2000): 389–403. http://dx.doi.org/10.1287/mnsc.46.3.389.12067.

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24

Гафурова, А. Я., and Ю. А. Андрюшкевич. "Factoring as a tool for managing accounts receivable at an oil and gas production enterprise." Экономика и предпринимательство, no. 12(125) (February 16, 2021): 1127–30. http://dx.doi.org/10.34925/eip.2021.125.12.226.

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В статье приводится понятие факторинга, раскрываются его основные преимущества и функции. Рассмотрен процесс осуществления факторинговых операций и его влияние на сокращение дебиторской задолженности. Факторинг является более активным инструментом решения проблем. Он отличается своей перспективностью и является наиболее приспособленным к современным процессам развития экономики. The article introduces the concept of factoring, reveals its main advantages and functions. The process of factoring operations and its impact on the reduction of accounts receivable is considered. Factoring is a more

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25

Smolyn, Y. "SOME ASPECTS OF INTERNATIONAL FACTORING CONTRACT LEGAL NATURE." ACTUAL PROBLEMS OF INTERNATIONAL RELATIONS 2, no. 127 (2016): 132–43. http://dx.doi.org/10.17721/apmv.2016.127.2.132-143.

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This article is devoted to the existence of the international factoring contract as a separate civil contract legal structure. Researchers approaches in determining the legal nature of the factoring relations are analyzed. The nature of the services provided by the factor under the contract international factoring contract is described. The specifics of the assignment of receivables under the international factoring contract are also analyzed in the article. The comparative legal analysis of the last one with the civil assignment. of receivables is made. This article is going about the applica

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ОЛЕЙНИК Г.С., ОЛЕЙНИК Г. С., and ЛИХАЧЁВА В. В. ЛИХАЧЁВА В.В. "FACTORING BUSINESS OF CHINESE BANKS: THE STATE AND PROBLEMS OF DEVELOPMENT." Экономика и предпринимательство, no. 2(163) (May 9, 2024): 474–78. http://dx.doi.org/10.34925/eip.2024.163.2.090.

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В статье дана оценка масштабов и темпов развития бизнеса банковского сектора КНР на национальном и мировом рынках факторинга. Обозначена общая тенденция изменения ёмкости рынка банковского факторинга и причины роста востребованности факторинговых услуг. Выделены основные черты и ключевые проблемы факторинга банков КНР существенный дисбаланс факторинговых операций в сфере обслуживания экспортно-импортных сделок; приоритетная ориентированность на определённые клиентские сегменты; регуляторные проблемы; недостатки системы нейтрализации рисков. The article provides an assessment of the scale and p

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27

Belousov, Vladimir, and Yulya Pyatkovskaya. "Factoring Agreement Development Trends in Civil Law of Russia." Academic Law Journal 23, no. 2 (2022): 161–70. http://dx.doi.org/10.17150/1819-0928.2022.23(2).161-169.

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The article analyzes the novelties of the civil legislation on the financing agreement against the assignment of a monetary claim (factoring agreement). It is concluded that the changes introduced have made it possible to bring domestic factoring closer to the Convention on International Factoring Operations. For greater harmonization of national and international legislation, it is proposed to fix the action of the factor for protection against the insolvency of debtors in the list of its duties. Taking into account the possibility of concluding the contract under study, which does not provid

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Kirillova, Nataliya V. "ANALYSIS OF THE EFFECTIVENESS OF FACTORING RISK MANAGEMENT USING THE DUPONT MODEL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/2, no. 128 (2022): 22–26. http://dx.doi.org/10.36871/ek.up.p.r.2022.08.02.003.

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The study proposed a methodological approach to assessing the effectiveness of specific financial risk management, combining qualitative risk management factors such as the complexity of risk management methods, scale, complexity, accuracy and timeliness and quantitative, such as expected losses, cost of risk, profitability of factoring operations, based on a three-factor modified Dupont model. The approach allows us to analyze the effectiveness of risk management to optimize the totality of transactions of a factoring company in compliance with the principle of risk management to control the

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Grüter, Robert, and David A. Wuttke. "Option matters: valuing reverse factoring." International Journal of Production Research 55, no. 22 (2017): 6608–23. http://dx.doi.org/10.1080/00207543.2017.1330564.

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Alves, Luiz Claudio Otranto, Marcia Castro Silva, and José Ricardo Maia de Siqueira. "FACTORING: UMA OPÇÃO DAS MICROS E PEQUENAS EMPRESAS AOS CUSTOS FINANCEIROS, DE INADIMPLÊNCIA E GERENCIAIS?" Revista de Negócios 13, no. 4 (2009): 11. http://dx.doi.org/10.7867/1980-4431.2008v13n4p11-26.

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<span style="font-size: 10pt"><em><font face="Times New Roman">The modern factoring began their activities in Brazil in the decade of 1980, with the proposal of aiding the small entrepreneur with the purchase of credits, assuming risks, and the installment<span style="color: red"> </span>of other several support services. Therefore, it became an option to reduce the financial costs, of breach of contract and, even, managerial of their customers. This exploratory research was developed with the main objective of verifying nowadays, in practice, the performance of t

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АНТОНОВА, М. В., А. А. ШУТЕНКО, and А. Б. ТРЕСНИЦКИЙ. "INVESTIGATION OF THE IMPACT OF THE SCALE OF ACTIVITY OF FACTORING COMPANIES ON THEIR EFFECTIVENESS." Экономика и предпринимательство, no. 8(169) (August 30, 2024): 1253–56. http://dx.doi.org/10.34925/eip.2024.169.8.232.

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Факторинг является эффективным инструментом управления дебиторской задолженностью организации. В Российской Федерации объемы факторинговых операций имеют четкую тенденцию роста. Цель данной статьи - произвести исследование по выявлению влияния масштабов деятельности факторинговой компании на эффективность ее деятельности. Объектом исследования являются 16 крупнейших факторинговых компаний Российской Федерации. Период исследования: 2023 год. Проведенное исследование выявило, что масштабы компании не оказывают влияние на число ее активных клиентов и оборачиваемость. Однако масштабы деятельности

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Ni, Ni Hla, and Myat Aung Tun. "Implementation of Finite Field Arithmetic Operations for Large Prime and Binary Fields using java BigInteger class." International Journal of Engineering Research & Technology (IJERT) 6, no. 08 (2017): 450–53. https://doi.org/10.5281/zenodo.1162242.

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Abstract—Many cryptographic protocols are based on the difficulty of factoring large composite integers or a related problem. Therefore, we implement the finite field arithmetic operations for large prime and binary fields by using java BigInteger class to study our research under large integers for public key cryptosystems and elliptic curve.

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Pylypenko, Svitlana, Yuliia Udovenko, and Vitalii Cherneha. "LEGAL DESCRIPTION OF THE FACTORING CONTRACT IN ROMANIA." Baltic Journal of Economic Studies 4, no. 5 (2019): 251. http://dx.doi.org/10.30525/2256-0742/2018-4-5-251-255.

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In light of the fact that capital is a major factor in production, the development of entrepreneurial activity becomes impossible without considering the financial market and the resources provided to its subjects. Regardless of the degree of development, any entrepreneurial activity is engaged in direct contact with financial markets, in particular through institutions that act as intermediaries in raising money and services. The development of a solid basis for doing business requires understanding the rules of functioning of the financial system and its mechanisms. Considering the current e

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Леднев, Михаил. "Modern methods for reducing the risks of factoring operations: prospects for implementation and application." Управление финансовыми рисками 4 (2020): 272–78. http://dx.doi.org/10.36627/2221-7541-2020-4-4-272-278.

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Sulisawati, Dwi Noviani, and Indah Rahayu Panglipur. "Analisis Kesulitan Siswa Pada Penyelesaian Masalah Pemfaktoran Aljabar di Kelas VIII." Jurnal Axioma : Jurnal Matematika dan Pembelajaran 7, no. 1 (2022): 53–61. http://dx.doi.org/10.56013/axi.v7i1.1212.

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The research aim to describe the types of learning difficulties by students while solving the problems of algebraic factoring in class VIII. This research is a type of qualitative research with an exploratory approach. This study is intended to reveal, analyze and provide an overview of the difficulties experienced by class VIII students while solving algebraic factoring problems with the research subjects being 3 junior high school students who had the lowest scores when working on problems. To ensure the validity of the data obtained, this study uses source triangulation to compare and doubl

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Sulisawati, Dwi Noviani, and Indah Rahayu Panglipur. "Analisis Kesulitan Siswa Pada Penyelesaian Masalah Pemfaktoran Aljabar di Kelas VIII." Jurnal Axioma : Jurnal Matematika dan Pembelajaran 7, no. 1 (2022): 53–61. http://dx.doi.org/10.56013/axi.v7i1.1212.

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The research aim to describe the types of learning difficulties by students while solving the problems of algebraic factoring in class VIII. This research is a type of qualitative research with an exploratory approach. This study is intended to reveal, analyze and provide an overview of the difficulties experienced by class VIII students while solving algebraic factoring problems with the research subjects being 3 junior high school students who had the lowest scores when working on problems. To ensure the validity of the data obtained, this study uses source triangulation to compare and doubl

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Arkhangelskaya, Lyubov Yu, and Viktor N. Salin. "Current State and Development Prospects of the Russian Factoring Market (Brief Statistical Analysis)." Statistics and Economics 18, no. 4 (2021): 22–34. http://dx.doi.org/10.21686/2500-3925-2021-4-22-34.

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Factoring is a fairly new way for Russia to finance the accounts payable and receivable of business structures by specialized companies or credit institutions and their divisions (Factors) against the assignment of claims against one of the parties (buyer or seller) of a sale and purchase transaction of products or property to a third party (Factor) is currently developing at a high pace. On average, according to sample data for 2011 -2019 the annual growth rate of the volumes of financing of accounts payable and receivable of companies in Russia due to factoring operations increased by 20%, w

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David, Delia, Eugen Deliman, Marius F. Drăgănescu, and Andrea Ondreiov. "Theoretical and Practical Considerations Regarding the Accounting and Tax Treatment of Factoring Operations in Romania." CECCAR Business Review 5, no. 1 (2024): 11–16. http://dx.doi.org/10.37945/cbr.2024.01.02.

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Yan, Nina, Xun Xu, and Wenyi Huang. "Supplier's capacity investment strategy with factoring finance." International Journal of Production Economics 238 (August 2021): 108149. http://dx.doi.org/10.1016/j.ijpe.2021.108149.

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Aniket, Aniket Nivas Bhosale. "The Impact of Microfinancing on the Growth of India's MSME Sector: An Exploratory Study." Journal of Global Economy 19, no. 2 (2023): 86–91. http://dx.doi.org/10.1956/jge.v19i2.692.

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The Micro, Small, and Medium Enterprises (MSME) sector in India plays a crucial role in driving employment opportunities and economic growth. Although most MSMEs are unregistered, they contribute 45 per cent to industrial output and 40 per cent to overall exports. These enterprises have been instrumental in industrializing rural and backward areas, reducing regional imbalances, and promoting equitable distribution of national income and wealth. However, the MSME sector faces several challenges and requires support to capitalize on opportunities in the rapidly evolving global markets. Consultan

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Зубарев, И. С. "Analysis of factoring operations of a bank as an element of solving problems of non-payments." Экономика и предпринимательство, no. 7(120) (July 9, 2020): 999–1001. http://dx.doi.org/10.34925/eip.2020.120.7.205.

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В статье рассматривается дебиторская задолженность как объект управления руководством предприятия. Цель статьи заключается в раскрытии методов управления дебиторской задолженностью. В процессе написания статьи автором была рассмотрена экономическая сущность дебиторской задолженности, определены методы управления. The article considers receivables as an object of management of the enterprise. The purpose of the article is to disclose methods for managing receivables. In the process of writing the article, the author considered the economic nature of accounts receivable, defined management metho

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Frady, E. Paxon, Spencer J. Kent, Bruno A. Olshausen, and Friedrich T. Sommer. "Resonator Networks, 1: An Efficient Solution for Factoring High-Dimensional, Distributed Representations of Data Structures." Neural Computation 32, no. 12 (2020): 2311–31. http://dx.doi.org/10.1162/neco_a_01331.

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The ability to encode and manipulate data structures with distributed neural representations could qualitatively enhance the capabilities of traditional neural networks by supporting rule-based symbolic reasoning, a central property of cognition. Here we show how this may be accomplished within the framework of Vector Symbolic Architectures (VSAs) (Plate, 1991 ; Gayler, 1998 ; Kanerva, 1996 ), whereby data structures are encoded by combining high-dimensional vectors with operations that together form an algebra on the space of distributed representations. In particular, we propose an efficient

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Franco Yagual, Leonardo Miguel, and Alba Dolores Alay Giler. "Algeblocks as a playful technique for the development of algebraic operations: a pedagogical experience with high school students." Minerva 2023, Special (2023): 198–208. http://dx.doi.org/10.47460/minerva.v2023ispecial.145.

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This article presents the Algeblocks technique as a playful tool that uses colored blocks to represent variables and algebraic operations. This technique is widely used to teach basic algebraic operations, such as factoring, remarkable products, and first-degree equations. The population consisted of 150 students, with a sample of 50 high school students. A pre-test was conducted as a diagnostic evaluation at the beginning of the year, and a post-test was applied as a summative evaluation at the end of the program. The results showed an increase in the student's grades but also revealed that t

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Gerami, Victoria, and Ivan Shidlovskiy. "Factoring in vehicle capacity in multi-nomenclature EOQ-models." International Journal of Logistics Systems and Management 33, no. 2 (2019): 167. http://dx.doi.org/10.1504/ijlsm.2019.100112.

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Gerami, Victoria, and Ivan Shidlovskiy. "Factoring in vehicle capacity in multi-nomenclature EOQ-models." International Journal of Logistics Systems and Management 33, no. 2 (2019): 167. http://dx.doi.org/10.1504/ijlsm.2019.10021715.

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Hayhurst, Kelly J., and Douglas R. Shier. "A factoring approach for the stochastic shortest path problem." Operations Research Letters 10, no. 6 (1991): 329–34. http://dx.doi.org/10.1016/0167-6377(91)90005-a.

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Al-Zaqeba, Murad Ali Ahmad, Baker Akram Falah Jarah, Sakher A. I. Al-Bazaiah, et al. "The effect of reverse factoring financial changes on supply chain." Uncertain Supply Chain Management 10, no. 4 (2022): 1331–38. http://dx.doi.org/10.5267/j.uscm.2022.7.006.

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The consequences of reverse factoring in a supply chain are examined in this article. Reverse factoring occurs when a buying firm offers a reduced short-term borrowing rate to a supplier company in exchange for longer payment terms. From the standpoint of a supplier, this paper investigates the impact of rating changes, interest rate fluctuations, and business cycle position on the cost-benefit trade-off in the SMEs and manufacturing companies. However, the data was collected using a questionnaire. The main result is that changes in critical financial variables like ratings, news alerts and in

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Miljković, Strahinja, Suzana Dimić, and Igor Simić. "SIGNIFICANCE AND TAX TREATMENT OF REVERSE FACTORING AS AN INSTRUMENT FOR FINANCING SMALL AND MEDIUM-SIZED ENTERPRISES IN THE REPUBLIC OF SERBIA." SCIENCE International Journal 2, no. 4 (2023): 133–40. http://dx.doi.org/10.35120/sciencej0204133m.

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In modern market circumstances, when competition is becoming more and more ruthless, especially in the period of the continuing immanent duration of the effects of the world economic crisis, which has a vertical depth effect (both those who have significant funds and those who do not have free funds, i.e. they are not liquid, feel it) when fresh capital is getting harder and harder, only those companies can survive that have a constant and regular inflow of fresh capital. In an economic situation in which the dominant role is played by large capital (multinational corporations or regional corp

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Caccamise, D. J., and M. Mecherikoff. "Human Factoring the Procedures Element in a Complex Manufacturing System." Proceedings of the Human Factors and Ergonomics Society Annual Meeting 37, no. 16 (1993): 1046–50. http://dx.doi.org/10.1177/154193129303701601.

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As a result of Human Factors evaluations of procedures associated with incidents at Rocky Flats Plant (RFP) it was determined that the existing procedure format created significant opportunities for confusion in their attempt to convey information about a work process. For instance, there was no mechanism to clearly identify the participants and their roles during the Instructions portion of the procedure. In addition, procedure authors frequently used complex logic to convey a series of contingent actions within steps. It was also difficult to discern the actual procedure steps from other typ

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Harris, Lucas B., Stacy A. Drury, Calvin A. Farris, and Alan H. Taylor. "Prescribed fire and fire suppression operations influence wildfire severity under severe weather in Lassen Volcanic National Park, California, USA." International Journal of Wildland Fire 30, no. 7 (2021): 536. http://dx.doi.org/10.1071/wf20163.

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Fuels treatments and fire suppression operations during a fire are the two management influences on wildfire severity, yet their influence is rarely quantified in landscape-scale analyses. We leveraged a combination of datasets including custom canopy fuel layers and post-fire field data to analyse drivers of fire severity in a large wildfire in the southern Cascade Range, California, USA. We used a statistical model of tree basal area loss from the fire, factoring in weather, fuels and terrain to quantify the extent to which prescribed burning mitigated wildfire severity by simulating potenti

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