Relevant bibliographies by topics / Financial Accounting System (FAS)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Financial Accounting System (FAS)'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Financial Accounting System (FAS)"

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Andari, Dian. "Harmonization of Accounting Standards for Islamic Financial Institutions: Evidence of the Adoption of FAS No. 17 in Indonesia." Jurnal Dinamika Akuntansi dan Bisnis 6, no. 1 (2019): 51–70. http://dx.doi.org/10.24815/jdab.v6i1.10861.

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ABSTRACTIndonesia as a country with dual-banking system applies local accounting standards for conventional and Islamic financial institutions named SAK (Standar Akuntansi Keuangan or Generally Accepted Accounting Standard) which may raise the question of accounting harmonization with Financial Accounting Standards (FAS) issued by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study aims to analyze the harmony level of Islamic accounting in Indonesia to FAS issued by the AAOIFI. The analysis covers de jure (formal or regulatory) harmonization and de fact
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DRUZHILOVSKAYA, Tat'yana Yu. "Conceptual issues of accounting (financial) reporting: Innovation, discussion and prospects." International Accounting 27, no. 9 (2024): 1008–25. http://dx.doi.org/10.24891/ia.27.9.1008.

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Subject. The article discusses issues related to the conceptual foundations of the formation of accounting (financial) statements in the system of Russian accounting standards. Objectives. The article aims to identify the prospects for solving the problematic aspects of the conceptual framework for the formation of accounting (financial) statements. Methods. For the study, I used critical analysis, synthesis, comparison, observation, and systematization. Results. The article presents the results of a comparison of conceptual approaches to the formation of accounting (financial) statements in t
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Imelda, I., Rinny Meidiyustiani, and Indah Rahayu Lestari. "Peningkatan Kualitas Laporan Keuangan UMKM di Tangerang Berbasis Teknologi Informasi." Indonesian Journal of Emerging Trends in Community Empowerment 2, no. 1 (2024): 35–42. https://doi.org/10.71383/ijetce.v2i1.28.

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The presence of an accounting information system (SIA) is one of the means fo Micros, Small, an Medium Enterprises (MSMEs) for preparing financial report that can ber provide financial reports quickly and accurately. MSMEs of food packaging cluster in Karang Tengah, Tangerang still run their businesses traditionally, then they realize the importance of finacial statement to advance their businisses. Constraints encountered by MSMEs are: (1) Lack of knowledge regarding financial statements, (2) Do not know types of financial statements, (3) Do not understand te importance of financial statement
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Juli, Riyanto Tri Wijaya, and Herwiyanti Eliada. "Financial Literacy in Financial Management and FAS Implementation: AIS as Moderator." Journal of Economics, Finance and Management Studies 06, no. 07 (2023): 3259–68. https://doi.org/10.5281/zenodo.8150060.

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Micro, Small, and Medium Enterprises (MSMEs) are the drivers of a country's economic activities. However, socialization and training on understanding to be able to do good business management is still lacking. MSME actors often experience difficulties in developing their businesses because they do not have the ability to keep accounting records. Technological developments are increasingly rapid and sophisticated, forcing many businesses to adapt. Increasingly advanced technology is very beneficial for business people to be able to improve performance and get maximum profits. This research
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Hasmawati Hasmawati, Chrestiana Aponno, Septina Louisa Siahaya, and Rendy Usmany. "Preparation Of Simple Financial Statements For MSME Using Microsoft Excel Accounting Application." Brilliant International Journal Of Management And Tourism 3, no. 3 (2023): 52–62. http://dx.doi.org/10.55606/bijmt.v3i3.2214.

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The Mawar Ikat Weaving Group in Tawiri village or negeri has not been able to record accounting or prepare financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (FAS MSMEs). This business has not implemented an automated accounting recording system yet and only uses paper. Besides, there is no human resources who understand accounting. Therefore, there is no financial reports according to FAS MSMEs. Financial reports are also recommended to be presented computerised, for example by using Microsoft Excel. Financial reports from Excel were c
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Grishkina, Svyetlana. "Conceptual Foundations of Accounting and Control Tools for the Development of Small and Medium-Sized Businesses." Auditor 8, no. 6 (2022): 22–28. http://dx.doi.org/10.12737/1998-0701-2022-8-6-22-28.

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Based on a study of the theory and practice of organizing accounting and compiling financial statements in small and medium-sized businesses, as well as a critical analysis of conflicting points of view on simplified methods of accounting and preparing financial statements, the author substantiates the main directions for improving the accounting and control tools for the development of small businesses. and medium-sized businesses through the introduction of appropriate elements of the accounting system and formulated its conceptual foundations. The structure of the Federal Accounting Standar
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Wihananto, Adri. "TELAAHAN PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MYOB UNTUK PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 1 PADA CV. GRAPH PRINTING." Jurnal Ilmiah Binaniaga 6, no. 1 (2019): 87. http://dx.doi.org/10.33062/jib.v6i1.270.

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Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is exp
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Melekhina, Tatiana, Elena Sedova, and Irina Karpova. "Special issues of IFRS application in Russian organizations." E3S Web of Conferences 164 (2020): 09029. http://dx.doi.org/10.1051/e3sconf/202016409029.

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In modern conditions, Russian accounting is increasingly oriented to international standards. Accounting for leasing relations is also subject to changes that are associated with the transition of Russian accounting to international financial reporting standards (IFRS). In 2016, a new standard was approved for accounting for leases in public sector organizations - the SPS “Leases” (entered into force on January 1, 2018). For other organizations, on October 16, 2018, FAS 25 “Lease accounting” was approved. This standard introduces the type of asset - the right to lease, which represents a new f
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Lasiyono, Untung, and Suhary Anto. "Use of Accounting Information System, Accounting Standards of Small and Medium Entitles in SmallL and Medium Micro Businessesin Mojokerto Regency, East Java Province." Journal of Economics and Technology Research 2, no. 3 (2021): p1. http://dx.doi.org/10.22158/jetr.v2n3p1.

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This study is a qualitative study that analyzed Micro, Small and Medium Enterprises (MSMEs) in Mojokerto Regency, East Java Province in carrying out financial reporting through an accounting information system based on Financial Accounting Standards for Micro, Small and Medium-sized Entities (FAS EMKM). The research was conducted in the Mojokerto Regency, East Java Province where the research subjects were MSMEs actors, while the object studied was an accounting information system based on financial accounting standards for micro, small and medium entities in MSMEs. By using a triangulation ap
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Sania, Fahimatus, Hikmatur Riskiya, Lailatur Rizka, Muhammad Firdaus Dwi Putra, Ragel Rahmadani Miskan, and Nur Asitah. "Implikasi Pengaruh Perubahan Standar Akuntansi Keuangan terhadap Laporan Keuangan Perusahaan Manufaktur di Indonesia." Nusantara Entrepreneurship and Management Review 3, no. 1 (2025): 10–18. https://doi.org/10.55732/nemr.v3i1.1564.

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This study aims to analyze the impact of changes in FAS on financial statements and identify strategies that companies can implement to face challenges and take advantage of opportunities that arise due to the dynamics of accounting standards that continue to develop. Using the Systematic Literature Review (SLR) approach, data were analyzed based on literature obtained from Google Scholar. The results of the study indicate that changes in FAS have a significant impact on the preparation of financial statements, managerial strategies, and operational performance of companies. These changes have
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Dissertations / Theses on the topic "Financial Accounting System (FAS)"

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Suttle, John C. Jr. "The Wrong Solution to Fair Value Accounting: Does the Relaxation of Fair Value Accounting Improve Financial Reporting for Banks?" Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/547.

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The financial crisis of 2007-2008 sparked a debate over the usefulness of fair value accounting. Many banks and other financial institutions claim that the strict rules of fair value accounting exacerbated the financial crisis. To fix the problem of fair value accounting, FASB issued FAS 157-4, FAS 115-2 and FAS 124-2. These Staff Positions relax the rules for fair value accounting by providing entities more flexibility in fair value estimates and OTTI reporting. This study explores the merits of these changes to fair value accounting and analyzes whether they will improve banks’ financial rep
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Reither, Cheri L. (Cheri Lynn). "A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279390/.

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This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
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Gates, Casey. "Will leasing lose its luster: an analysis of lease reporting under FAS 13." Honors in the Major Thesis, University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/846.

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When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital metho
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El-Essely, M. A. M. "The conceptual framework for financial accounting and reporting in the developing countries : empirical study of the unified accounting system in Egypt." Thesis, City University London, 1987. http://openaccess.city.ac.uk/8331/.

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In most developing countries there has been an uncritical acceptance of foreign accounting methods without taking into consideration their unique environmental needs. This situation has created chaotic practices and confusion in operations and procedures in these countries (accounting schizophrenia). Recently, some of these countries have rushed to apply international accounting standards, also without considering their individual circumstances. The basic premise on which the research rests is that this situation can not be allowed to presist. There exists a critical need for a model for ident
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Jackson, William J. "Accounting as a mechanism of governmentality in the creation of a British hospital system." Thesis, University of Edinburgh, 2010. http://hdl.handle.net/1842/4027.

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This thesis is historical in nature. It adopts a methodology that has recently taken the study of accounting history into the arena of the social; leaving behind tradi- tional notions of accounting as being only what accountants do. The focus of the study is on the annual reporting of activity, in terms of both its nancial and phys- ical dimensions, in the history of the British voluntary hospital movement. The study is highly contextualised. By adopting this approach it has been possible to show how accounting reports initially enabled the managers of medical institutions to reverse the focus
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Mein, Vivienne. "Cultural and environmental influences on the financial accounting system : a case study of the Czech Republic." Thesis, University of Aberdeen, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336594.

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Accounting change occurred in the Czech Republic as a result of the political revolution in 1989 which heralded the resurrection of democracy and the re-establishment of a market economy. The Czech Republic is gradually rebuilding the framework within which companies are able to compete efficiently. These events present an ideal opportunity to examine the process of development of an accounting system using theories of international accounting. The aim of this study is threefold: (1) to assess whether international accounting literature is able to predict the accounting system of the Czech Rep
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Martins, Cátia Filipa Alves. "The accounting system of the Hieronymite Monastery of Santa Maria de Belém circa 1833." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/10350.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Accounting History can be seen as a source of data and a tool for economic history. This project aims to present the accounting system of the Monastery of Santa Maria de Belém in its last reporting period (1833). After a brief characterization of the monastery, the research follows with the analysis of its Inspection Book of Expenses and Receipts. The Monastery accounting did not use the double-entry system, neither the accruals concept. In
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Čontošová, Katarína. "Bilanční politika účetních jednotek sestavujících účetní závěrku dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402013.

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The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences bet
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Sundström, David, and Schoultz Axel von. "Vilken roll spelar ekonomen? : Redovisningsekonomers och controllers yrkesroller givet ett integrerat redovisningssystem och harmonisering av extern- och internredovisning." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139491.

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Bakgrund:  Denna studie tar sin utgångspunkt i två kontextuella förutsättningar som i akademisk litteratur sägs påverka möjligheterna för hur redovisningsekonomers och controllers roller i företag utformas och förändras. Den första förutsättningen grundas i utvecklingen av informationssystem, däribland integrerade redovisningssystem, vilket i grunden förändrat sätten information kan framställas, användas och omsättas i företag. Den andra förutsättningen tar sin utgångspunkt i en pågående akademisk debatt om förhållandet mellan extern- och internredovisning. Flera forskare har uppmärksammat att
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Moroz, Yuliya Yuzyfivna, and Maryna Viktorivna Plysak. "Conceptual aspects of the profit generation in the accounting system for management purposes." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53921.

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1. Дорош Н. І., Кізенко Є. С. Особливості бухгалтерського обліку та оподаткування прибутку підприємств. Проблеми системного підходу в економіці : зб. наук. пр. Київ. Вип. 2 (76). 2020. C. 117-125. 2. Коцеруба Н.В., Гилюк Л.О. Фінансовий контроль формування, розподілу та використання прибутку суб’єкта господарювання. Причорноморські економічні студії. 2020. Т. 50. № 2. С. 155-161. 3. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності»: Наказ Мінфіну України від 07.02.2013 р. № 73. URL: https://zakon.rada.go
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Books on the topic "Financial Accounting System (FAS)"

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Geiser, Eugene G. Accounting for nonprofits: Contributions and financial statements : how to comply with FAS 116 and FAS 117. American Institute of Certified Public Accountants, 1994.

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United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. The risks and regulation of financial derivatives: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Third Congress, second session, on the Government Accounting Office (GAO), conclusions and recommendations regarding the need for congressional, regulatory, SEC, and FASB actions necessary to protect the financial system from risks presented by derivative activities, May 19, 1994. U.S. G.P.O., 1994.

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N.I.U.A (Organization : India), ed. Municipal accounting and financial reporting system. National Institute of Urban Affairs, 2004.

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Lam, F. K. Current financial accounting system in China. Oxford Brookes University, 1996.

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Subcommittee, United States Congress House Committee on Government Operations Legislation and National Security. Development and implementation of the State Department's financial management system: Hearing before a subcommittee of the Committee on Government Operations, House of Representatives, Ninety-ninth Congress, first session, June 20, 1985. U.S. G.P.O., 1985.

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United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee. Development and implementation of the State Department's financial management system: Hearing before a subcommittee of the Committee on Government Operations, House of Representatives, Ninety-ninth Congress, first session, June 20, 1985. U.S. G.P.O., 1985.

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United States. Congress. House. Committee on Government Operations. Legislation and National Security Subcommittee. Development and implementation of the State Department's Financial Management System: Hearing before a subcommittee of the Committee on Government Operations, House of Representatives, Ninety-ninth Congress, first session, June 20, 1985. U.S. G.P.O., 1985.

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Lunt, Henry. System Fundamentals of Financial Accounting: New syllabus. Elsevier, 2006.

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

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United States. Joint Financial Management Improvement Program. Core financial system requirements. Joint Financial Management Improvement Program, 1995.

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Book chapters on the topic "Financial Accounting System (FAS)"

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Collis, Jill. "The Accounting System." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_2.

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Billah, Mohd Ma’Sum. "Islamic accounting system." In Accounting and Auditing Standards for Islamic Financial Institutions. Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-3.

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Pang, Li-qun. "Financial Accounting System Based on Knowledge Economy." In Information and Business Intelligence. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-29084-8_42.

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Benston, George J. "Market—Value Accounting by Banks: Benefits, Costs and Incentives." In Restructuring the American Financial System. Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-2197-9_4.

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Scot, Laurence. "NFP Internal Controls & Accounting System." In The ABCs of Not-For-Profit Accounting and Financial/990 Reporting. Routledge, 2024. https://doi.org/10.4324/9781003502852-4.

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van der Poel, Pieter G. "The Financial Management System of the City of Tilburg." In International Comparative Issues in Government Accounting. Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-5563-3_4.

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Alamad, Samir. "The Origins of Accounting in the Islamic Economics and Finance System." In Financial and Accounting Principles in Islamic Finance. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16299-3_4.

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Lv, Ran. "Computer Information Processing Technology in Financial Accounting Information System." In 2021 International Conference on Applications and Techniques in Cyber Intelligence. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79200-8_28.

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Yang, Wenwen. "Computer Financial Accounting Information System for International Trade Enterprises." In 2020 International Conference on Data Processing Techniques and Applications for Cyber-Physical Systems. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-1726-3_105.

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Todorović, Mirjana, and Milan Čupić. "Effects of ERP on Accounting Information System: Analysis of Accountants’ Attitudes." In Digital Transformation of the Financial Industry. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-23269-5_1.

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Conference papers on the topic "Financial Accounting System (FAS)"

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Stojanović, Jovana, and Milica Đorđević. "Do Audit Opinions Affect Earnings Persistence?" In Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.s.p.2022.71.

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In the professional literature, the largest number of studies focus on examining and analyzing the content of auditors’ reports and their impact on the quality of financial statements, while a smaller number of authors examine the impact of audit opinions on earnings persistence. Since understanding the type of audit opinion undoubtedly allows investors to assess the quality of a company’s earnings and predict future cash flows, this paper investigates whether they react differently when making capital in- vestment decisions if the financial statements contain a modified opinion. By looking at
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Hutsalenko, Liubov, Tetiana Mulyk, Nataliia Tsaruk, and Alona Yurlova. "Conceptual principles of accounting for the right to lease a land plot as a type of intangible asset." In 24th International Scientific Conference. “Economic Science for Rural Development 2023”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2023. http://dx.doi.org/10.22616/esrd.2023.57.041.

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In Ukraine, land is an important resource for agricultural enterprises. Such enterprises cannot function without land, which is the main means of production. The long history of land reform has led to significant violations in the course of legal relations established since the initial acquisition of ownership of the land plot, the land share (share) so far, including violation of the terms of the moratorium, conclusion of agreements, restricting the right of use of the land plot, non-conformity of the actual boundaries of the land plot with the borders fixed in the documentation on land manag
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Sağsan, Mustafa, and Dlovan Wrya Chaqmakhchi. "The Dark Side of Knowledge Management: Why Does Fifth Generation Not Work Properly from an Accounting Perspective?" In The 5th International Scientific Conference on Administrative and Financial Sciences (CIC-ISCAFS'2025). Cihan University-Erbil, 2025. https://doi.org/10.24086/icafs2025/paper.1741.

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Abstract— The accounting field has remained to explain itself in the context of tacit knowledge because only explicit knowledge is processed in the accounting field, which is embedded in knowledge management systems as accounting information systems. The main objective of this study is to clarify the hierarchy of knowledge, which consists of data, information, knowledge, and wisdom. Afterward, it should be understood correctly the processes of knowledge in organizations, called the knowledge management life cycle model, to separate knowledge management generations from the dark side perspectiv
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Черношвец, Снежана Викторовна, and Инна Викторовна Дрожжина. "FEATURES OF INVENTORY ACCOUNTING IN ACCORDANCE WITH THE LATEST LEGISLATIVE CHANGES." In Высокие технологии и инновации в науке: сборник избранных статей Международной научной конференции (Санкт-Петербург, Май 2022). Crossref, 2022. http://dx.doi.org/10.37539/vt197.2022.37.58.010.

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Изменения в российской экономике закономерно ведут к максимальному приближению отечественного бухгалтерского учета к международным стандартам финансовой отчетности. Так в 2019 году был разработан ФСБУ 5/2019 «Запасы», во многом изменивший подход к учету запасов. В связи с чем возникает необходимость рассмотрения особенностей применения данного стандарта на практике. Changes in the Russian economy naturally lead to the maximum approximation of domestic accounting to international financial reporting standards. So in 2019, the FAS 5/2019 "Reserves" was developed, which largely changed the approa
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Harea, Ruslan, and Anatol Graur. "Fund accounting – efficient accounting system applied by non-commercial organizations." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.11.

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This paper contains the description of the principle of fund accounting as an alternative to the principle of accrual accounting in the accounting records of the activities of non-commercial organizations. Concomitantly, it also explains how the operations of receiving and financial management of special purpose funds by different beneficiaries from financiers are reflected. The article characterizes aspects of calculating the value of financial means and materials received in the form of grants and non-reimbursable financial assistance. Ways to document the receipt and distribution of predest
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Luhosh, Larysa. "ORGANIZATION OF FINANCIAL ACCOUNTING OF CURRENT LIABILITIES IN THE FINANCIAL MANAGEMENT SYSTEM." In Digitalization of the economy as a factor in the sustainable development of the state. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-242-5-41.

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ChangHe Liu, Ling Wei, Rui Xu, and Jinlin Jia. "Design of the financial accounting management system for universities." In 2012 International Conference on Measurement, Information and Control (MIC). IEEE, 2012. http://dx.doi.org/10.1109/mic.2012.6273262.

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Qin, Shanshan. "Financial Management Innovation Model under New Accounting System Environment." In 2017 International Conference on Innovations in Economic Management and Social Science (IEMSS 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/iemss-17.2017.188.

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Spilnyk, Iryna, Ruslan Brukhanskyi, and Olexiy Yaroshchuk. "Accounting and Financial Reporting System in the Digital Economy." In 2020 10th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2020. http://dx.doi.org/10.1109/acit49673.2020.9208976.

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Zhang, Xin. "Financial Accounting Generation Technology Based on Intelligent Information Processing." In 2024 Second International Conference on Data Science and Information System (ICDSIS). IEEE, 2024. http://dx.doi.org/10.1109/icdsis61070.2024.10594487.

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Reports on the topic "Financial Accounting System (FAS)"

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Delbridge, Victoria. Enhancing the financial position of cities: Evidence from Hargeisa. UNHabitat, 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/4.

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The City of Hargeisa, despite being in the very early stages of enhancing its financial position, has achieved significant reform in just a few years since its democratic establishment in 2002. The successes achieved are even more remarkable, considering the fragile context of Somaliland after 30 years of civil war within Somalia, which left widespread destruction and devastation in the city. This is compounded by Somaliland’s lack of recognition as a sovereign state by the international community. The case provides an illustrative example of leveraging urbanisation to raise municipal revenues
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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on
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Pforr, Tobias, Fabian Pape, and Steffen Murau. After the Allocation: What Role for the Special Drawing Rights System? Institute for New Economic Thinking Working Paper Series, 2022. http://dx.doi.org/10.36687/inetwp180.

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In August 2021, the IMF made a new SDR allocation to help ease pandemic-induced financial strains in the Global South. This paper assesses the potential of the SDR system to address debtrelated problems in global finance. We analyze the SDR system as a web of interlocking balance sheets whose members can use SDR holdings—the system’s tradable assets—for conversion into usable currency as a perpetual low-interest loan or to make payments to each other. Using original IMF data, we study how the system has been practically used since 1990. Though widely perceived as a solution in search of a prob
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Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva, and Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], 2021. http://dx.doi.org/10.31812/123456789/4439.

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The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information
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Fryer, Michelle, Patricia Sadeghi, Miguel Soldano, Carlos Elías, Ursula Quijano, and Salomón García. Country Program Evaluation: Guyana (2008-2012). Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0010503.

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The 2008-2012 Country Program Evaluation for Guyana concludes that the Bank's strategy was aligned with the development objectives and economic priorities of the government. Nevertheless, its program has produced mixed results. In infrastructure, progress was achieved by consolidating the primary road network and extending the electrical grid to unserved areas; however, efforts to reduce losses in the electricity sector did not meet their target. In competitiveness, the financial and judicial sectors benefitted from institutional and structural reforms, and the business environment was strengt
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