Journal articles: 'Financial aspects'

1

Editorial Submission, Haworth, and Doris K. Williams. "Financial Aspects." Journal of Housing For the Elderly 8, no. 2 (January 10, 1992): 57–70. http://dx.doi.org/10.1300/j081v08n02_04.

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Roberts, P. W. D. "Financial aspects." Tourism Management 8, no. 2 (June 1987): 147–50. http://dx.doi.org/10.1016/0261-5177(87)90022-7.

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Tytgat, Luc. "Galileo: financial aspects." Air & Space Europe 1, no. 2 (March 1999): 33–36. http://dx.doi.org/10.1016/s1290-0958(99)80010-0.

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Flavin, Thomas, Brian Lucey, and Svitlana Voronkova. "Real and financial aspects of financial integration." Quarterly Review of Economics and Finance 46, no. 3 (July 2006): 315–16. http://dx.doi.org/10.1016/j.qref.2006.05.001.

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Cvetanović, Slobodan, Sretko Ribać, and Danijela Despotović. "FINANCIAL ASPECTS OF HEALTH PROTECTION." Knowledge International Journal 28, no. 1 (December 10, 2018): 297–304. http://dx.doi.org/10.35120/kij2801297c.

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In addition to education, health is a basic component of human capital. Until recently the significance of health of the population was not the subject of serious study in economic science. However, in recent research, health is increasingly treated as a factor with long-term effect on economic development. It was concluded that the realisation of various health programmes had pronounced and numerous economic effects. The improvement of health services resulted in reduced mortality rate between the developed and underdeveloped countries, which had effect on economic growth. The health of individuals is reflected in biological, psychological, and social sphere, and their interaction. The more healthy individuals in a society, the easier it is to drive economic development. Thus in the economy of health the “production “of health as an important process in human capital increases. Total health “production” is determined by numerous factors such as available income, property, degree of education, genetic predisposition and level of public health. Besides, many other factors that determine life style of an individual are also important, which influences the creation of health needs like smoking, alcohol and drug consumption etc. These factors have impact on health “production” by using the available financial resources. Here, the possibilities of new technologies to satisfy various needs for health care should also be mentioned, since they are unavoidably connected with the increasing finances. Treatment of health protection as a domain where health is “produced” leads to conclusion that it is possible, in analytical sense, to express the relation between health status (of an individual, certain group of people, or ethnic community) as a result of health protection system and factors that determine that status in the form of production function Health = F (health protection, other inputs, time). This does not refer so much to health industry, aimed at preventing diseases (although it is important as well), but, first and foremost, to prevention and healthy lifestyle (diet, physical activity, finding right measures for each thing, avoiding harmful substances and pollution of the environment). Healthy life, of course, includes sufficient free time and appropriate living standard. Health of labour is particularly affected by healthy diet, healthy working environment, appropriate daily, weekly, and annual breaks, appropriate housing, organized care of employees’ young children, organization of physical and social activities in the company, and the like. In this context, the central problem of health protection system management is how to provide maximum possible level of health status of population with the available finances allocated for health protection. Health economists, logically, cannot directly influence the improvement of health status of the population, but can be useful in increase of efficiency in the use of available finances for health care, i.e. increase the level of health status of the population by using the same amount of finances.

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HAGIHARA, Kiyoko, and Yoshimi HAGIHARA. "Financial Aspects of Uni-Polarization." Studies in Regional Science 23, no. 1 (1992): 77–92. http://dx.doi.org/10.2457/srs.23.77.

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Pereira, Adalmiro Andrade, Vaz Angela, and Silva Eduardo. "Liquid Financial Means - Audit Aspects." Scholars Journal of Economics, Business and Management 8, no. 11 (December 24, 2021): 433–36. http://dx.doi.org/10.36347/sjebm.2021.v08i11.004.

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The growing complexity of the business world, associated with economic and financial globalization, has led to an increase in economic activity between companies and countries, which has given rise to the need to adopt a set of internationally accepted accounting standards, in order to mitigate the different practices existing accounting records. This work is intended to explore the characteristics and context of class 1 Liquid Financial Resources, as well as the main impacts and audit procedures.

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Fielden, John. "Financial Aspects of Offshore Activities." International Higher Education, no. 72 (March 17, 2015): 10–12. http://dx.doi.org/10.6017/ihe.2013.72.6104.

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This article analyses the experience of 24 universities in setting up and operating offshore campuses and transnational education activities. It focuses on the financial aspects including their relationship with commercial partners and the potential for making surpluses.

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Mirdala, Rajmund. "Macroeconomic aspects of financial liberalization." Panoeconomicus 53, no. 4 (2006): 439–56. http://dx.doi.org/10.2298/pan0604439m.

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The positive and the negative macroeconomic aspects of the financial liberalization for the developing and emerging economies are well described in the present literature. But it is not easy to clearly summarize the final effects of the financial integration on the certain country. For instance the argument about the growth benefits of the capital account liberalization is likely to be inadequate considering the financial crises in the emerging markets at the end of the last century. On the other hand, many authors (especially in the financial literature) report that the equity market liberalizations help to significantly boost the economic growth. There are also some examples on the microeconomic level (firm level or industry level) when the international financial integration brings certain benefits to the integrated enterprises and the capital flows restriction leads to the distortionary effects. In the paper we analyze the macroeconomic effects of the capital flows liberalization.

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Carman, C. J., A. F. H. Britten, F. Ala, and C. Smit Sibinga. "Financial Aspects of Hemophilia Care." Scandinavian Journal of Haematology 33, S40 (April 24, 2009): 529–33. http://dx.doi.org/10.1111/j.1600-0609.1984.tb02613.x.

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Kim, Hansuk. "Financial aspects of Korean telecommunications." Telematics and Informatics 9, no. 1 (January 1992): 13–19. http://dx.doi.org/10.1016/s0736-5853(05)80160-1.

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Moshirian, Fariborz. "Aspects of international financial services." Journal of Banking & Finance 30, no. 4 (April 2006): 1057–64. http://dx.doi.org/10.1016/j.jbankfin.2005.05.017.

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13

Wijnbergen, Sweder. "Financial aspects of enterprise reform." Economics of Transition 1, no. 1 (January 1993): 117–21. http://dx.doi.org/10.1111/j.1468-0351.1993.tb00074.x.

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14

Rangelova, Rossitsa. "Financial aspects of circular economy." Economic Thought journal 62, no. 3 (June 20, 2017): 152–53. http://dx.doi.org/10.56497/etj1762306.

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In recent years, the concept of a "circular economy" has been gaining ground, which implies that all resources must be managed efficiently throughout their life cycle. As defined by the European Commission in 2014, the fundamental transition towards such an economy involves moving away from 'take-make-consume-dispose' economies (the so-called linear model) and towards a model based on 'reuse, repair, renew and recycle' (the so-called circular economy).

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SOROKA, Bohdan. "INSTITUTIONAL AND SEGMENTAL ASPECTS OF UKRAINE’S FINANCIAL MARKET DIGITALIZATION." Herald of Khmelnytskyi National University. Economic sciences 316, no. 2 (April 27, 2023): 341–45. http://dx.doi.org/10.31891/2307-5740-2023-316-2-53.

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The article deals with the development analysis of certain segments of Ukraine’s financial market in the context of digitalization processes. The positions of modern foreign and domestic scientists regarding the digitalization impact on economic and financial relations are outlined. The key disproportions of the financial market at the institutional and segmental levels are highlighted. In particular, at the institutional level – the long-term and unchallenged dominance of banks over non-banking financial institutions; absence or minimal development of certain types of financial institutions; weakness of stock exchanges and exchange infrastructure in general; low level of financial inclusion. At the segmental level – imbalances in the lending market development, insufficient volume of the corporate securities market; weakness of leasing lending segments, factoring services, etc. It is argued that in the post-war reconstruction of Ukraine, the financial market should become an effective mechanism for the distribution of capital, therefore it is important to conceptually change the emphasis in its development on the digital technologies basis. It has been established that nowadays, the participants of various segments of the financial market are adapting their own strategies to the digital economy’s requirements. However, the degree of such adaptation and digitization level of certain segments of the financial market of Ukraine differ significantly. These disparities largely determine the strategic prospects of various segments of the domestic financial market. A similar conclusion was made regarding the digitalization strategy of financial institutions in Ukraine. For many financial institutions, the digitization of operations has become one of the important competitive advantages, but there are other approaches – in particular, in terms of digital technologies’ use for unfair competition and systemic violations of the rights of investors and consumers of financial services.

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16

ALIEV, Oleg M. "Problematic aspects of achieving Russia's financial sovereignty." Finance and Credit 29, no. 3 (March 30, 2023): 527–55. http://dx.doi.org/10.24891/fc.29.3.527.

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Subject. This article discusses the issues related to the financial sovereignty of Russia. Objectives. The article aims to identify challenges to achieving Russia's financial sovereignty. Methods. For the study, I used analysis and synthesis, comparative analysis, and the logical and systems approaches. Results. The article identifies the problems that prevent Russia from being financially sovereign and proposes the necessary priority measures for the country to gain financial sovereignty. Conclusions and Relevance. The article finds that the current model of economic development of Russia does not allow it to be sovereign, and for this, it is necessary to change this model. The results of the study can be used by financial and banking employees, public authorities, as well as research and educational organizations.

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Hong, Duc Bao. "FINANCIAL ASPECTS AND FINANCIAL RISK DISCLOSURE: EVIDENCE FROM VIETNAM." ECONOMICS, FINANCE AND MANAGEMENT REVIEW, no. 3 (September 30, 2023): 39–48. http://dx.doi.org/10.36690/2674-5208-2023-3-39-48.

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This study delves into the dynamic relationship between profitability, liquidity, and financial risk disclosure within the context of the Vietnamese business landscape. Employing a comprehensive dataset spanning the period from 2011 to 2020, encompassing 350 publicly listed companies, we scrutinize the intricate interplay of these critical financial factors. Our investigation reveals significant insights into the influence of profitability and liquidity on the extent of financial risk disclosure by Vietnamese listed firms. Through rigorous statistical analysis and econometric modeling, we establish a clear and robust link between these variables. The findings underscore the pivotal role played by profitability and liquidity as determinants shaping the propensity of firms to disclose information pertaining to their financial risks. As Vietnam's financial landscape continues to evolve and integrate within the global economy, the implications of our research offer valuable insights for regulators, investors, and corporate decision-makers alike. By shedding light on the nuanced relationship between profitability, liquidity, and financial risk disclosure, this study contributes to a deeper understanding of the mechanisms that underpin corporate financial reporting practices in an emerging market context.

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Lashchyk, Iryna. "FINANCIAL REHABILITATION OF THE ENTERPRISE: THEORETICAL AND PRACTICAL ASPECTS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (March 30, 2023): 31–37. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-31-37.

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An article is devoted to theoretical and practical aspects of financial rehabilitation of enterprises. Different approaches of economists to the essence and meaning of the concept of “financial rehabilitation of the enterprise” are analyzed. In the form of a graphic interpretation, the main tasks included in the financial rehabilitation of the enterprise, as well as the algorithm of methods for its implementation, are presented. A number of problems that may arise in the process of financial rehabilitation of enterprises are identified and substantiated. Among them, the most important is the cost of this process, as well as the lack of effective methods and specialists for diagnosing the financial state of the enterprise. Considering the importance of diagnosing the state of the enterprise development in the process of financial rehabilitation, it is recommended to use the economic and mathematical model of O. A. Vinnytska. The model has been tested on “InterTrade” LLC, which is engaged in wholesale and retail trade of auto parts. According to the results of economic and mathematical modeling, a tendency of the general financial condition deterioration of “InterTrade” LLC is revealed, as well as the presence of a “profitability” crisis at the enterprise. Among the advantages inherent in the proposed economic and mathematical model, it is worth highlighting the following: ease of use; availability of data necessary for calculations; compliance with the conditions of domestic enterprises management; the ability not only to assess, but also to determine a specific type of financial condition (crisis, satisfactory, stable, excellent, courageous). The general algorithm for choosing the method of financial rehabilitation of the enterprise has been improved, which consists of three interrelated stages (identification and elimination of external factors of bankruptcy of the enterprise; development and implementation of measures for financial rehabilitation of local enterprises; stabilization of the financial condition of the enterprise). For each separate stage, a goal and specific implementation measures are defined. Practical application of the algorithm will allow to solve the existing problems of enterprises quickly and qualitatively and, thus, to avoid the procedure of bankruptcy or liquidation in the future.

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19

KHOMA, Dmytro, Viktor LOPATOVSKYI, and Viktor SHPYLOVYI. "ASPECTS OF STRATEGIC POLICY OF FINANCIAL RECONSTRUCTION OF THE ENTERPRISE." Herald of Khmelnytskyi National University. Economic sciences 314, no. 1 (March 30, 2023): 226–32. http://dx.doi.org/10.31891/2307-5740-2023-314-1-34.

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The research emphasizes the relevance of the problem of strategic management in the field of financial rehabilitation of the enterprise. The purpose of the study is the further development of the theoretical-methodical and methodical-applied principles of strategizing the policy of financial rehabilitation of enterprises. It is shown that the dynamism of the external and internal environment of enterprises, the emergence of new systemic and critically complicated threats, such as war and its negative consequences, determine the need for further development of methodological and applied foundations of strategizing the policy of financial rehabilitation of business entities. The principles of the formation of information and analytical support of the management subsystem of the financial rehabilitation of the enterprise are summarized. The position of strategic analysis of financial security in the system of financial rehabilitation of the enterprise is defined. The classical procedure of SWOT analysis with assessment of the company’s strengths and weaknesses in relation to its opportunities and threats from the external environment based on PEST analysis is characterized. The advantages and disadvantages of strategic planning of the financial rehabilitation of a business entity are determined. The principles of budgeting, auditing and control of the process of financial rehabilitation of the enterprise are defined. The scientific novelty of the research results lies in the further development of strategic management in the field of financial rehabilitation, ensuring the improvement of the financial condition and strengthening the financial security of economic entities. The applied value of the research results consists in determining the elements of the management mechanism of the financial rehabilitation of the enterprise, in particular, financial interests, functions, principles and methods of management, organizational structure, management personnel, management techniques and technologies, financial instruments, criteria for assessing the financial condition. In this sense, the mechanism for ensuring the financial rehabilitation of the enterprise represents the unity of the management process and the management system.

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20

PalimĄka, Karolina. "Financial and Non-Financial Aspects of Entrepreneurship - the Polish Perspective." Financial Internet Quarterly 17, no. 4 (December 1, 2021): 105–19. http://dx.doi.org/10.2478/fiqf-2021-0030.

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Abstract The phenomenon of entrepreneurship has various perspectives – economic, financial, social, and psychological. The aim of this paper is to present entrepreneurship from a perspective merging both financial and non-financial aspects of this phenomenon. The article presents two (complementary) aspects related to the phenomenon of entrepreneurship. One of the aspects described by author is the availability of financing for businesses in Poland (showing the issue in response to the most important obstacle to running a business), the other is shaping entrepreneurial attitudes. The section on sources of financing give an answer to the question of whether (and if so - to what extent) the problem of access to financing is a real barrier to starting a business in Poland. Presenting the perspective of students gives a new view on the subject and enables us to recognize factors that determine the decision to start a business among young people, knowledge of which may contribute to a change in attitudes towards setting up a business in Poland. Among the conclusions, the author mentions, inter alia, the need to strengthen entrepreneurial attitudes among students, especially due to the growing number of companies operating in Poland for reasons of positive motivation (such as improvement of the standard of living or independence). Moreover, the conducted analyses lead to the conclusion that new companies are financed primarily from their own resources, which discourages many from starting their own business.

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Kovalenko, Yu. "THE FINANCIAL SECTOR IN THE FINANCIAL SYSTEM ECONOMY: THEORETICAL ASPECTS." Bulletin of Taras Shevchenko National University of Kyiv Economics, no. 171 (2015): 35–42. http://dx.doi.org/10.17721/1728-2667.2015/171-6/7.

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22

Schich, Sebastian. "Financial crisis: Deposit insurance and related financial safety net aspects." OECD Journal: Financial Market Trends 2008, no. 2 (January 7, 2009): 1–39. http://dx.doi.org/10.1787/fmt-v2008-art12-en.

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Csákné Filep, Judit, and György Karmazin. "Financial Characteristics of Family Businesses and Financial Aspects of Succession." Vezetéstudomány / Budapest Management Review 47, no. 11 (November 15, 2016): 46–58. http://dx.doi.org/10.14267/veztud.2016.11.06.

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Sotneva, Y. D. "KEY ASPECTS OF CORPORATE FINANCIAL SOUNDNESS." MGIMO Review of International Relations, no. 4(43) (August 28, 2015): 278–84. http://dx.doi.org/10.24833/2071-8160-2015-4-43-278-284.

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With increasing role of transnational corporation (TNC) questions of corporate financial soundness analysis and prediction methods are gaining momentum. This article highlights the key aspects of financial soundness of corporations. The author compared the economic notion of financial soundness in theory and in practice. Also, specified the concept of financial soundness («stability», «sustainability», «solvency», «soundness», «financial distress) used in Russia and internationally. The existing academic approach in terms of financial soundness assessment is different from the view of international organizations and corporations. The article stated that Russian researches in general see financial soundness as a mix of liquidity and solvency whereas in practice the financial soundness is a more multivariate concept. International Monetary Fund, Ministry of Regional Development and Central Bank of Russia extend the concept of financial soundness adding the profitability and specific ration into the analysis. Foreign authors use different models of financial soundness ranging from statistical, mathematical to special ratings. In practice there is also no definitive understanding of financial soundness based on the analysis of financial information of Rosneft, Alrosa, and Tatneft.Compared Russian and foreign academic approach, government and international instructions of IMF, Ministry of Regional Development and Central Bank of Russia and stated the main characteristics of financial soundness, an author gives its definition.

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25

Gavrilenko, A. S. "Financial aspects of decentralization in Ukraine." Economic scope, no. 138 (October 23, 2018): 41–52. http://dx.doi.org/10.30838/p.es.2224.231018.41.245.

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Gerth, Florian, Katia Lopez, Krishna Reddy, Vikash Ramiah, Damien Wallace, Glenn Muschert, Alex Frino, and Leonie Jooste. "The Behavioural Aspects of Financial Literacy." Journal of Risk and Financial Management 14, no. 9 (August 25, 2021): 395. http://dx.doi.org/10.3390/jrfm14090395.

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In this paper, we investigate the contribution of behavioural characteristics to the financial literacy of UAE residents after controlling for demographic factors. Specifically, we test the relationship between financial literacy and behavioural biases such as representativeness, self-serving, overconfidence, loss aversion, and hindsight bias. Using data collected through survey questionnaires, we apply the methodology developed by the Organization of Economic Co-operation and Development (OECD) to compute financial literacy scores. Our overall results show that all behavioural biases except for overconfidence bias are positively related to financial literacy. Furthermore, some biases exhibit a stronger quantitative relationship with financial literacy than others. For example, hindsight bias displays the strongest link to financial literacy, followed by self-serving bias. The weakest but still statistically significant effect is loss aversion bias. Although biases, in general, have negative connotations, behavioural biases appear to be related to higher levels of financial literacy.

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Likhman, Varvara Aleksandrovna. "MODERN ASPECTS OF INTERNATIONAL FINANCIAL MANAGEMENT." V mire nauchnykh otkrytiy, no. 9.1 (November 30, 2014): 514. http://dx.doi.org/10.12731/wsd-2014-9.1-12.

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Ivanova, O. Yu, and O. Yu Polyakova. "Tax aspects of financial resources decentralization." Journal of Tax Reform 2, no. 1 (2016): 25–42. http://dx.doi.org/10.15826/jtr.2016.2.1.015.

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Karamehic, Jasenko, Ognjen Ridic, Tomislav Jukic, Goran Ridic, Osman Slipicevic, Jozo Coric, and Mirsad Panjeta. "Financial Aspects of the Immunosuppressive Therapy." Medical Archives 65, no. 6 (2011): 357. http://dx.doi.org/10.5455/medarh.2011.65.357-362.

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30

Dittenhofer, Mortimer A. "Behavioral aspects of government financial management." Managerial Auditing Journal 16, no. 8 (November 2001): 451–57. http://dx.doi.org/10.1108/02686900110403154.

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Goldberg, Eric E., Ali Kazim, and Curt Bay. "Financial Aspects of Court-Ordered Evaluations." Psychiatric Services 53, no. 5 (May 2002): 620–21. http://dx.doi.org/10.1176/appi.ps.53.5.620.

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Dănescu, Tatiana, Mihaela Prozan, and Candidate Roxana Diana Prozan. "Aspects Regarding Risks in Financial Reporting." Procedia Economics and Finance 23 (2015): 161–67. http://dx.doi.org/10.1016/s2212-5671(15)00362-7.

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Palaz Alı, Ozgkıour, Abdil Cem Ibis, and Basak Gurtekin. "Financial Aspects of Bile Duct Injuries." Medical Science Monitor 23 (November 4, 2017): 5264–70. http://dx.doi.org/10.12659/msm.907532.

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Loh, P. K., S. Sabesan, D. Allen, P. Caldwell, R. Mozer, P. A. Komesaroff, P. Talman, et al. "Practical aspects of telehealth: financial considerations." Internal Medicine Journal 43, no. 7 (July 2013): 829–34. http://dx.doi.org/10.1111/imj.12193.

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UZHVA, Alla, Larysa IVANCHENKOVA, Halyna TKACHUK, and Larysa SKLIAR. "CONCEPTUAL ASPECTS OF FINANCIAL RESULTS FORMATION." Ukrainian Journal of Applied Economics and Technology 7, no. 2 (May 11, 2022): 18–24. http://dx.doi.org/10.36887/2415-8453-2022-2-2.

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The article examines the conceptual aspects of the formation of financial results in accounting. The formation of financial results is based on the classical theories of accounting, static and dynamic, on their features like the purpose of calculation, the interests of users, elements of calculation, evaluation of elements of calculation, conditions of calculation. It is established that the financial results are a monetary form of results of the enterprise economic activity, expressed in profit or loss. The financial result is based on the results of production and sales processes, so it is one of the main indicators that characterize the efficiency of the enterprise. It is noted that profit is a positive indicator of efficiency and the impact of external factors, the loss is a consequence of low efficiency. It is emphasized that the formation of financial results should be considered as part of the overall management system, which is associated with decision-making to ensure the required size at the level of the business entity to achieve tactical and operational objectives. It is proved that the information according to the accounting of financial results is the basis for most users. In addition, the data of accounting registers, grouped and detailed by certain characteristics, allow you to assess financial risks, compile accounting and statistical reports, which form the opinion of users about the financial condition of the enterprise. Attracting foreign investment in the Ukrainian economy, the entry of Ukrainian companies into international markets, the creation of joint ventures led to bringing the reporting of Ukrainian organizations in line with international standards. Reporting is the final stage of the accounting procedure, and the reliability of reporting on production, economic and financial activities depends on how adequately the accounting procedure reflects the formation of financial results of economic entities. The mechanism of formation of the performance indicator reveals the report on financial results. Keywords: financial results, formation of financial results, accounting of financial results, profit, loss.

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ALEKSIN, G. "Company Financial Strategy's Instituonalization: Theoretical Aspects." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3-4 (December 31, 2022): 87–93. http://dx.doi.org/10.31767/nasoa.3-4-2022.09.

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Under today’s conditions of exogenous and endogenous challenges for economic agents, the problem of ensuring value creation for stakeholders on a long-term horizon is becoming more acute. The lack of adequately formed institutions within Ukraine’s market infrastructure adds additional complexity to the task. The aim of this paper is to identify the features of an effective financial strategy institute in Ukraine. This paper examines issue of forming and further functioning of financial strategy institute at company, industry, and state level. The problems of Ukrainian corporate sector genesis in the context of the formation of market institutions are described. The effect of information asymmetry and principal-agent conflict on the process and results of value creation for stakeholders is highlighted. Ways to reduce the influence of the principal-agent conflict through institutionalization are proposed. Paper also considers financial strategy’s institutionalization as a factor influencing investors’ interest in the company is considered. It is noted that the existing incentive tools for the company’s managers are aimed at the short-term horizon. It is emphasized that the financial strategy’s institutionalization would contribute to overcoming excessive fixation on the company’s short-term results, instead, an adequate balance would be formed regarding short- and long-term priorities at the company level. Financial strategy institute’s placement in the company’s management architecture is defined. The conducted research may be useful for researchers in the field of corporate governance and corporate finance, private and state- owned companies, industry associations, and state authorities. Prospects for future research are an in-depth analysis of the financial strategy institute’s infrastructure, in particular, in terms of its quantitative analysis and evaluation.

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Soldatkin, S. N., and K. N. Shishkina. "FINANCIAL ASPECTS OF TRANSPORT TAX ADMINISTRATION." Vestnik of Khabarovsk State University of Economics and Law, no. 1(111) (March 17, 2023): 69–75. http://dx.doi.org/10.38161/2618-9526-2023-1-069-075.

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The financial aspects of tax administration remain highly relevant, as tax revenues form the basis of the territories' budgets. The article assesses the importance of revenues from the payment of transport tax for the consolidated budgets of the regions, including the budgets of the subjects of the Russian Federation. For a number of subjects of the Russian Federation, the size of the loss of income from the provision of tax benefits and the formation of arrears has been estimated. The opinion on the activation of the regulatory function of the transport tax is substantiated.

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Tikhonov, G. V. "Legal Aspects of Financial Leasing Management." Russian Engineering Research 43, no. 12 (December 2023): 1609–12. http://dx.doi.org/10.3103/s1068798x23120304.

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Muchran, Muchriana, and Retno Pinasti Putri Idrawahyuni. "Analysis of Financial and Non-Financial Performance of Public Sector Organizations." Contemporary Journal on Business and Accounting 4, no. 1 (April 17, 2024): 1–14. http://dx.doi.org/10.58792/cjba.v4i1.46.

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Purpose – This study aims to measure the implementation of the work program of Makassar Hajj Hospital, both from financial and non-financial aspects in 2019-2021 Design/methodology/approach – Using a Balanced Scorecard approach to analyze performance, focusing on financial aspects such as economics, efficiency, and effectiveness, as well as non-financial aspects such as customer satisfaction, internal business processes, and growth and learning Findings – Balanced Scorecard that has 4 perspectives Originality – This thesis introduces financial and non-financial aspects of the Balanced Scorecard approach Keywords: Financial Performance, Non-financial Performance, Balanced Scorecard Paper Type Research Result

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40

Fitriani, Fenti, and Fitri Santi. "Does Financial Technology and Financial Literacy Enhance Financial Inclusion? (Evidence from Several Countries)." East Asian Journal of Multidisciplinary Research 2, no. 12 (December 30, 2023): 4977–92. http://dx.doi.org/10.55927/eajmr.v2i12.6905.

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This research aims to examine whether there is a relationship between financial literacy and financial technology with financial inclusion. Financial literacy in this context encompasses aspects of knowledge, skills, financial aspects, financial management, and access to financial knowledge. Meanwhile, financial technology includes digital financial services, financial behavioral intentions, and digital financial access. Financial inclusion covers financial stability, financial services, and digital finance. The methodology used in this research is qualitative research using literature studies, which include samples and data from 96 reputable international journals. The research was conducted from October until completion. The results of this study indicate that financial literacy and financial technology have a significant influence on financial inclusion.

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Khalikova, Elvira A., Oksana V. Kadesnikova, and Danis F. Yakshibaev. "ФИНАНСОВО-ПРАВОВЫЕ АСПЕКТЫ ДИВИДЕНДНОЙ ПОЛИТИКИ КОМПАНИИ." Vestnik BIST (Bashkir Institute of Social Technologies), no. 2(59) (June 29, 2023): 104–10. http://dx.doi.org/10.47598/2078-9025-2023-2-59-104-110.

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The article is devoted to the financial and legal aspects of the dividend policy of companies in modern business conditions. Dividends are one of the most important sources of income for shareholders of companies, and the dividend policy, which determines the distribution of profits between shareholders and the company, is of great importance for investors, analysts, managers and other financial market participants. Today's conditions in which companies operate are characterized by uncertainty and rapidly changing market conditions. In such circumstances, the effectiveness of the company's dividend policy can greatly affect its financial performance and market value. Therefore, understanding the current trends and opportunities of the dividend policy is a key factor in successful corporate financial management. This article discusses the main aspects of the dividend policy, including its role in the corporate governance system, the specifics of the formation and modification of the dividend policy, taking into account legal restrictions and opportunities for the company

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Kartashov, Aleksandr V. "Types of Digital Innovations on the Financial Market (Financial Law Aspects)." Legal education and science 12 (December 3, 2020): 23–27. http://dx.doi.org/10.18572/1813-1190-2020-12-23-27.

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Purpose. This article is devoted to the consideration of legal approaches to the description of digital financial innovations in the financial market. The author strives to identify the features of the legal regulation mechanism and the prospects for introducing innovations in the process of providing financial services by credit and non-credit financial organizations. Methodology: analysis, synthesis, induction, deduction, comparative legal and structuralsystem approaches. Results. The author points out that the lack of legal consolidation of the types of innovations in regulatory legal acts is due to their universal nature and does not depend on the level of economic development and the type of legal system. The introduction of digital innovations in the financial market is designed to improve the quality of services provided to consumers, which at the present stage is supported by the adopted basic regulations and correlates with the goals of the financial market development strategy developed by the relevant regulators, in particular the Central Bank of the Russian Federation. Scientific and practical significance. The article aims to systematize existing research developments in the field of digital innovations in the financial market, which involves analyzing their features, as well as identifying existing problems, the solution of which will contribute to the development of law enforcement practice in this direction.

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Hafidzi, Achmad Hasan, and Ibna Kamilia Fiel Afroh. "Analysis of Bumdes Health Based on Marketing Aspects and Financial Aspects." Manajemen Bisnis 12, no. 02 (December 1, 2022): 138–51. http://dx.doi.org/10.22219/mb.v12i02.23409.

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This study aims to analyze the health of Bumdes based on marketing and financial aspects (Case Study of BUMDes Dukuh Dempok, Wuluhan District, Jember Regency). The research design used in this research is descriptive research with a quantitative approach. The population of this study is population used in this study are all consumers of Bumdes Dukuh Dempok products in Jember Regency. the method used in this research is purposive sampling. The number of samples in this study was 65 respondents. The data analysis method used in this study is the Structural Equation Model (SEM). The results showed that Brand Personality on Brand Love showed a significant positive effect. Brand Personality on Brand Loyalty shows a significant positive impact. Brand Love on Brand Loyalty shows a significant positive effect. Brand Love plays a role in mediating the influence of Brand Personality on the Brand Loyalty of BUMDes Dukuh Dempok products. Based on the capital ratio at BUMDes Dukuh Dempok, Wuluhan District, the financial aspect is classified as excellent and appropriate.

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Marlina, Yuni, and Vonny Tiara Narundana. "Feasibility Study Analysis of the Def. Flodeco Decoration Services Business in Bandar Lampung." International Journal of Research and Review 11, no. 1 (January 29, 2024): 583–90. http://dx.doi.org/10.52403/ijrr.20240165.

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Def.flodeco is a service business that has great potential in the development of current service businesses because an event requires a concept to make it look attractive. This business is facing a reduction in income during the Covid 19 pandemic, which is affecting the viability of the business. This study aims to determine the feasibility of Def.flodeco in developing its business. This research method applies an explanation of business viability from non-financial aspects such as market aspects and HR management. Then it uses financial aspects such as payback period, net present value, profitability index, internal rate of return, and break event point analysis. The results of this business feasibility analysis were declared non-financially and financially feasible. With the financial results, it is explained that the value of BEP for five years is IDR 116,315,817, PP with a period of 2 years 3 months 18 days, NPV is IDR 17,587,302, PI is 1,135, and IRR is 14.04%. This proves that the Def.flodeco business is suitable for development because every financial analysis carried out meets investment criteria. Suggestions for this business are to pay attention to other aspects for the smooth running of the business, namely the prices offered, the quality of rental goods, service, innovative desires of customers, and companies need to carry out promotions and content for decoration activities actively on social media. Keywords: Business sustainability, non-financial aspects, financial aspects.

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Smirnova, Elena Aleksandrovna, and Elena Evgenevna Mashyanova. "SOME ASPECTS OF REGIONAL FINANCIAL SECURITY DIAGNOSTICS." Scientific Bulletin: finance, banking, investment., no. 4 (53) (2022): 37–46. http://dx.doi.org/10.37279/2312-5330-2020-4-37-46.

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In modern conditions, the achievement of dynamic growth of the real sector of the economy is a condition for ensuring financial security, both for the state and the region, since it is directly related to filling the budget from the profits of material production industries. The article defines various interpretations of the concept of «financial security» by scientists. Given the theoretical analysis suggested that the financial security of the region should be understood such as financial, budgetary, banking, insurance, currency, tax, investment systems in the region, which creates a high level of protection of all financial interests and minimize external and internal threats with the help of special tools. Indicators of diagnostics of financial security of the region are presented, which will help to identify the most critical threats and develop measures to improve and overcome the current situation, as well as the main directions of assessing the financial security of the region. Scientific studies have shown that certain requirements are necessary for the qualitative characteristics of financial security indicators. The set of indicators should be comprehensive and consistent and should help to analyze the regional financial system from the point of view of its economic security. For these purposes, a block of basic indicators should be formed, which will provide a foundation for conducting an analysis of the financial security of the region, which allows us to formulate that the indicators of financial security indicators should be combined into a two-level system. Based on the study, a system of principles for selecting indicators of financial security in the region is defined.

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Tsindeliani, Imeda A. "AXIOLOGICAL ASPECTS OF THE FINANCIAL LAW SYSTEM." RUDN Journal of Law 24, no. 1 (December 15, 2020): 82–97. http://dx.doi.org/10.22363/2313-2337-2020-24-1-82-97.

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Legal axiology, as a scientific discipline, allows us to consider both the legal system of the State as a whole, and its individual elements from the point of view of the value foundations that exist in society and in each individual. The consideration of the elements of the State's legal system through value categories allows us to determine the relationship and interdependence of all elements of the legal system. It is especially necessary to note the influence of value categories on the formation of a system of the separate branches of the law, including the financial law of Russia. Value categories have an influence not only on the formation of the elements of the financial law system, but also predetermine their interaction as legal means of regulation of the public finances. The elements of the financial law system, as a branch of law, are the principles of the financial law, the rules of the financial law, and their separate forms of grouping - institutions and sub-sectors of the financial law. The principles of the financial law are the direct legal regulators of public relations in the field of public finance by their nature. Possessing regulatory properties, the principles of the financial law shouldn’t be identified with the rules of the financial law, since they are independent legal means of the regulation. The principles of the financial law, on the basis of their regulatory properties, should be considered as elements of a system of the financial law.

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Valaskova, Katarina, Viera Bartosova, and Pavol Kubala. "Behavioural Aspects of the Financial Decision-Making." Organizacija 52, no. 1 (February 1, 2019): 22–31. http://dx.doi.org/10.2478/orga-2019-0003.

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Abstract Background and Purpose: Behavioural finance is a relatively new, but rapidly evolving field that provides explanations of an economic decision-making by cognitive psychology, conventional economic and financial theory. Behavioural finance searches the influence of psychology on the behaviour of financial practitioners and the subsequent effects on the financial markets. The purpose of the paper is the research on behavioural aspects of financial decision-making as they help explain why and how markets might be inefficient. Design/Methodology/Approach: Fuzzy logic is an excellent tool for working with linguistic variables that are often found when working with behavioural data. Thus, we analyse the financial decision-making process from the perspective of behavioural finance aimed at better understanding of the decision-making process of investors applying the principles of fuzzy logic to solve various financial problems. Results: The results of the study indicate that fuzzy logic is applicable when solving problems of financial management and financial decision-making problems. The urgency of the fuzzy logic application for managerial and financial decisions should be emphasized. Research in this area indicates that in some cases, as in the case of behavioural financing, the use of fuzzy logic is far more suitable than the use of other methods (Peters, Aguiar and Sales). Conclusion: The novelty of the paper is to extend the application of fuzzy sets in the area of financial decision-making. The paper demonstrates that despite the fact, that fuzzy logic is currently used mainly in technical directions, it is applicable also in financial management, especially, in cases where it is necessary to consider the influence of human and the occurrence of linguistic variables.

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Lysyak, Liubov, and Anna Kushnir. "FINANCIAL STABILITY OF LOCAL BUDGETS: THEORETICAL ASPECTS." Young Scientist 1, no. 65 (January 2019): 472–75. http://dx.doi.org/10.32839/2304-5809/2019-1-65-109.

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Kobryn, L. Yo. "Strategic aspects of enterprise financial stability management." Scientific Papers (Ukrainian Academy of Printing) 2, no. 61 (2020): 124–30. http://dx.doi.org/10.32403/1998-6912-2020-2-61-124-130.

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Kostel, Mykola V., and Anastasiia V. Samoilikova. "Innovation Strategy for Business: Financial Management Aspects." Mechanism of an Economic Regulation, no. 1 (2019): 71–78. http://dx.doi.org/10.21272/mer.2019.83.05.

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Nowadays business is risk-oriented and profit-oriented market activity, the mean of functioning in a market environment, at the same time conditioned by the specifics of a certain branch of the economy. Entrepreneurship is an integral part of the business, its innovative element. Innovation in business is the driving force of economic growth under unstable conditions of the present, requiring rapid adaptation to the dynamic changes of the socio-economic and political situation in Ukraine and abroad. The critical problem of innovation efforts enhancing is the absence of a proper innovation strategy concerned with financial risk and scarce financial capital. Moreover, the market is a stimulus for business development, and the shortage of financial resources (equity and debt) is its limit. In this article, we explore an essence and the role of the innovation strategy for business and its financial management aspects. We argue that the effectiveness of innovation activity depends, above all, on management effectiveness. There are a number of managerial tasks arise coming from peculiarities of innovative projects. The financial management is a key component of the management system of innovation strategies for business, which is very important for ensuring business efficiency under current market conditions. It plays the role of an important means of competition and maintaining a leading position in the markets of goods and services. A timely financial risk assessment of business and the capital structure formation for an innovation strategy are the main prerequisites for ensuring effectiveness. We offer a concept of the innovation strategy for business and, in particular, its financial management aspects. Key words: business, entrepreneurship, financial management, financial resources, financial risk, innovation, innovation strategy.

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Journal articles on the topic 'Financial aspects'

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