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Journal articles on the topic 'Financial officers'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Neal, William R., Richard M. Gabrys, and Preston D. Hopper. "Financial Officers' Report." Bulletin of the Detroit Institute of Arts 73, no. 3-4 (1999): 38–47. http://dx.doi.org/10.1086/dia23182655.

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2

Masalova, T. A. "On guarantees of protection of the policeman's right to money security." Uzhhorod National University Herald. Series: Law 66 (November 29, 2021): 118–22. http://dx.doi.org/10.24144/2307-3322.2021.66.20.

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The article considers the issues of guarantees of protection of the policeman's right to financial security, in particular, the definition of "guarantees of protection of the policeman's right to financial security", defines the purpose, objectives and functions of the investigated guarantees, and outlines the structure of basic guarantees. Thus, guarantees for the protection of the right of police officers to financial security are considered as a set of legal and organizational-legal means, methods and conditions by which the police and state bodies ensure the real restoration of the violate

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3

Suparwi, Suparwi. "INTENSIFIKASI INTERPERSONAL COMMUNICATION ACCOUNT OFFICER DALAM MENINGKATKAN VOLUME NASABAH PADA LEMBAGA KEUANGAN SYARIAH." Bussman Journal : Indonesian Journal of Business and Management 1, no. 1 (2021): 61–73. http://dx.doi.org/10.53363/buss.v1i1.56.

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Competition of financial institutions is so tight, however the development of Islamic Financial Institutions the longer shows that the positive trend cann’t be separated from the role of account officers who are important marketing figures in providing information and education to the society. Banks as financial institutions that produce financial services desperately need account officers to introduce the advantages of Sharia Banks such as mudhorobah financing, salam, Istishna'and other products such as wadi'ah, ijarah, wakalah, kafalah, hawalah, rahn, as-sharf and qard. The interpersonal abi

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Faith Ogagaoghene, OBAROLO, Associate Professor (Mrs.) Mary JOSIAH, and Associate Prof. Omimi Ejoor ATU. "CHIEF EXECUTIVE OFFICER (CEO) ATTRIBUTES AND TAX AVOIDANCE INSIGHT FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA." International Journal of Management & Entrepreneurship Research 5, no. 9 (2023): 718–30. http://dx.doi.org/10.51594/ijmer.v5i9.569.

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The study mainly examined the effect of chief executive officers’ attribute on tax avoidance of listed non-financial firms in Nigeria. To achieve this objective, this study specifically tests the hypothesis that chief executive officers’ attributes in the context of chief executive officers’ tenure, chief executive officers’ ownership, chief executive officers’ gender and chief executive officers’ nationality significantly affects tax avoidance over a 10year time frame (2012 – 2021) for non-financial listed firms in Nigeria. This study is anchored on the Upper Echelon Theory noting that the ke

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Saputra, Ade Tri, and Fadli Fadli. "PENGARUH STRES KERJA, DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN DI KOTA BENGKULU." JURNAL FAIRNESS 7, no. 1 (2021): 69–78. http://dx.doi.org/10.33369/fairness.v7i1.15146.

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This research is a quantitative study that aims to examine the effect of work stress, work discipline, and motivation on the performance of financial officers.The sample in this study were employees / financial officials in Bengkulu City with a total sample of 56 respondents. The data used in this study are primary data obtained by distributing questionnaires to respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of the SPSS version 16 program and a significance level of 5%.The test results show that 1) there is a significant effect of work stre

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Suparwi, Suparwi. "Optimalisasi Interpersonal Communication Account Officer Dalam Meningkatkan Volume Nasabah Pada Perbankan Syariah." TAWAZUN : Journal of Sharia Economic Law 1, no. 1 (2018): 44. http://dx.doi.org/10.21043/tawazun.v1i1.4698.

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<p><em>Competition of financial institutions is so tight, however the development of sharia banking the longer shows that the positive trend cann’t be separated from the role of account officers who are important marketing figures in providing information and education to the society. Banks as financial institutions that produce financial services desperately need account officers to introduce the advantages of Sharia Banks such as mudhorobah financing, salam, Istishna'and other products such as wadi'ah, ijarah, wakalah, kafalah, hawalah, rahn, as-sharf and qard.</em></p&g

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7

Bielinis-Kopeć, Barbara. "PROPOZYCJE ZAŁOŻEŃ DO SYSTEMU SŁUŻB KONSERWATORSKICH – STANOWISKO WOJEWÓDZKICH KONSERWATORÓW ZABYTKÓW." Protection of Cultural Heritage, no. 1 (May 30, 2016): 7–13. http://dx.doi.org/10.24358/odk_2016_01_01.

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Regional Historic Preservation Officers are of the opinion that monument protection system in Poland needs to be modified. According to them, however, these changes need to be preceded by in-depth analysis of the existing situation, e.g. the condition in which historic monuments and sites are preserved in Poland, the sources of financing works carried out to monuments and sites, the role that historic preservation offices play in administration combined with regional governors, and the current financial and HR situation in specific government bodies.Changes made to the monument protection syst

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Hooda, Vikas, and Dr Gurvinder Pal Singh. "Financial Literacy for Personal Financial Matters: A Study of Indian Army Officers." Journal of Advanced Zoology 44, S7 (2023): 74–86. http://dx.doi.org/10.17762/jaz.v44is7.2723.

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The basic as well as desirable needs of a person for decent survival in today’s materialistic and globalised world demand corresponding financial resources in hand. Irrespective of the profession and societal strata, individuals have their own financial aspirations and challenges. Financial literacy enables a person with understanding of financial terms and concepts besides imbibing skills, consciousness, talent and attitude to take important financial decisions. Military service having peculiar service conditions and limited exposure to financial field further makes it imperative to study the

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Doron, Michael, C. Richard Baker, and Kiren Dosanjh Zucker. "Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Officer." Accounting Historians Journal 46, no. 2 (2019): 1–8. http://dx.doi.org/10.2308/aahj-52538.

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ABSTRACT This paper traces the evolution of the chief accounting and chief financial officers from minor figures in corporate governance for most of the 20th century to senior management positions by the late 1970s. The paper begins with the testimony before Congress of Arthur Tucker during the debates over the legislation that would become the 1933 Securities Act. Tucker's testimony resulted in the controller or chief accounting officer being included among those persons specifically listed as potentially liable for fraudulent statements or omissions under Section 11 of the Act. The impact of

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10

Karlyn B. Rico, MAT. "Utilization of Financial Resources and Development of School Facilities and Services for Students and Teachers of Esperanza National High School." Randwick International of Education and Linguistics Science Journal 2, no. 3 (2021): 325–38. http://dx.doi.org/10.47175/rielsj.v2i3.297.

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This study is a descriptive correlational study which determined the impact of the utilization of financial resources on the development of school facilities and services for students and teachers. Teachers, Supreme Student Council (SSG) Officers, class mayors, student athletes, Parent-Teacher Association (PTA) Officers, disbursing officer, bookkeeper and supply officer were the respondents of this study. They gave a reliable information regarding the utilization of financial resources. Findings revealed that Maintence and Other Operating Expenses (MOOE), Special Education Fund (SEF) and other

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11

Kuroki, Makoto, and Katsuhiro Motokawa. "Do non-financial performance and accrual-based cost information affect public sector budgeting?" Journal of Public Budgeting, Accounting & Financial Management 34, no. 6 (2021): 95–116. http://dx.doi.org/10.1108/jpbafm-03-2021-0056.

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PurposeThis study aims to provide evidence of how budget officers use non-financial and accrual-based cost information in the budgeting process and how the usage of this information is influenced by financial constraints.Design/methodology/approachA randomized survey-based field experiment investigating budget officers in 546 Japanese local governments (LGs) was conducted. This allowed us to identify the budget officers' decision-making in the public sector budgeting process by creating and analyzing primary data with regression models.FindingsWe found that budget officers suppress budget amou

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Etheridge, Harlan, and Kathy Hsiao Yu Hsu. "The Dimensions of Ethical Leadership Delineated by Codes of Ethics for Executives and Financial Officers." International Journal of Accounting and Financial Reporting 9, no. 1 (2019): 15. http://dx.doi.org/10.5296/ijafr.v9i1.14053.

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The financial scandals of the late 1990s and early 2000s led Congress to pass the Sarbanes-Oxley Act of 2002 (SOX). SOX Section 406 requires publicly-traded corporations to disclose whether they have a separate code of ethics that applies to their senior financial officers (financial code of ethics). Our study examines the content of the financial code of ethics of 29 publicly-traded firms and find that, in accordance with SOX 406, full, fair, accurate, timely and understandable disclosures and compliance with applicable laws and regulation are strongly encouraged by these codes of ethics as a

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Bedard, Jean C., Rani Hoitash, and Udi Hoitash. "Chief Financial Officers as Inside Directors." Contemporary Accounting Research 31, no. 3 (2014): 787–817. http://dx.doi.org/10.1111/1911-3846.12045.

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Permatasari, Dini Eka, Taufik Kurrohman, and Kartika Kartika. "Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) di Sektor Pemerintah (Studi pada Pegawai Keuangan Pemerintah Kabupaten Banyuwangi)." Jurnal Keuangan dan Perbankan 14, no. 1 (2018): 37. http://dx.doi.org/10.35384/jkp.v14i1.71.

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This study aims to investigate perceptions of financial officers regarding the effectiveness of internal control systems, compensation allegiance, organizational culture, unethical behavior, leadership style, law enforcement, and information asymmetry against fraud incidents in the governmental sector. This research is using purposive sampling method. Data are collected by questionnaires. Respondents of this study are 32 financial officers in the Government of Banyuwangi Regency. Hypotheses are tested by using multiple linear regression. The result shows that there is no effect of the effectiv

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15

Makhanya, Njabulo. "The role of accounting officers in ensuring responsible public financial management." International Journal of Research in Business and Social Science (2147- 4478) 12, no. 10 (2023): 241–47. http://dx.doi.org/10.20525/ijrbs.v12i10.3100.

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The delivery of public services in South Africa is dependent on good governance and decisive leadership. Furthermore, the success of government programmes depends on the size of the budget that has been allocated to a given government department or entity. When the Minister of Finance delivers the budget speech in the National Assembly, there is a clear indication on how much is going to be allocated to each government department over the next financial year. It is up to the government departments to ensure that the allocated budget is used as efficiently and effectively as possible. Each gove

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Jones, L. R., and Jerry L. McCaffery. "Federal Financial Management Reform and The Chief Financial Officers Act." Public Budgeting & Finance 12, no. 4 (1992): 75–86. http://dx.doi.org/10.1111/1540-5850.00957.

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17

Ghani, WaQar, Rajneesh Sharma, and A. J. Stagliano. "Greening of Corporate Governance: Wealth Effects of Sustainability Officer Hiring." Journal of Finance Issues 12, no. 1 (2013): 1–11. http://dx.doi.org/10.58886/jfi.v12i1.2297.

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This study reports on the impact that firms’ hiring of sustainability officers has on their shareholders’ wealth. Our stock market tests show a significantly positive effect on the wealth of shareholders of firms around the time of sustainability officer hiring announcements. It appears that hiring these officers by publicly traded firms is a signal to the market that the firm is serious about its sustainability plans and actions. These results also suggest that shareholders view a firm’s commitment to sustainability as a sound strategic choice that will accrue financial benefits for the long

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Conor J. Strack, Officer, and Dr David Bugg. "Officer Perceptions of Mandatory Annual Physical Fitness Standards." International Journal of Arts, Humanities & Social Science 05, no. 05 (2024): 84–89. http://dx.doi.org/10.56734/ijahss.v5n5a8.

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One of the most important topics regarding law enforcement is officer fitness, or the larger concern, a lack thereof. Lack of fitness can be correlated to instances of inappropriate use of force and the public outcry of police brutality. Physical conditioning can directly assist an officer in achieving their main objective of every shift which is to go home healthy and safe. Increased fitness increases confidence and provides officers with a greater window of opportunity to de-escalate, showing the public that less drastic measures may be taken in handling stressful confrontations. Failure to

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19

UJUNWA, NKEIRUKA JOY. "FINANCIAL ACCOUNTABILITY AND DATABASE UTILIZATION AS BEST PRACTICES FOR ACCOUNT OFFICERS IN MODERN BUSINESS ENVIRONMENT." International Journal of Applied Science and Research 07, no. 03 (2024): 167–73. http://dx.doi.org/10.56293/ijasr.2024.5914.

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Financial responsibility and effective database use are critical practices for account officers in today's quickly changing company environment. This essay delves into the importance of financial responsibility, the role of database use in the current company environment, and recommended practices for account officers to preserve these values. This article emphasizes the relevance of these practices in building organizational success and maintaining compliance with regulatory standards by providing practical insights and realistic examples. Account officers play an important role in ensuring f

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Gudjonsson, Sigurdur, Kari Kristinsson, Haukur Freyr Gylfason, and Inga Minelgaite. "FEMALE ADVANTAGE? MANAGEMENT AND FINANCIAL PERFORMANCE IN MICROFINANCE." Business: Theory and Practice 21, no. 1 (2020): 83–91. http://dx.doi.org/10.3846/btp.2020.11354.

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The purpose of the article is to investigate whether female presence in microfinance institutions’ management team, i.e. board members, managers and loan officers, will improve their financial performance. We combine financial data on MFIs that is available from the MIX Market database with original data on the gender composition of MFIs’ management team, who include board members, managers and loan officers. This original dataset of 223 MFIs is analyzed using Logit-Tobit regression models with return on assets (ROA) as the dependent variable and proportion of female board members, female loan

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Totaan, Hannah Kristine, Joch Amaru Bueno, Mhiekyla Kazandra Cariño, et al. "Members’ Awareness in Financial Management and Financial Performance of Tarlac College of Agriculture- Faculty Association-Multipurpose Cooperative." Business Fora: Business and Allied Industries International Journal 3, no. 1 (2024): 58–70. http://dx.doi.org/10.62718/vmca.bf-baiij.3.1.sc-0824-011.

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It is recognized that cooperatives help uplift the lives of their individual members. In a broader sense, this is one of the many ways in which people join together to create a better quality of life for themselves. The financial performance of the cooperative is essential for it measures how profitable the organization is, in a specific period. In this context, understanding the relationship between financial performance and the management skills of its leaders is important for overall success. This study was conducted to determine the financial performance and level of awareness in the finan

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Rani, Mohd Irwan Abdul, Salwa Zolkaflil, and Sharifah Nazatul Faiza Syed Mustapha Nazri. "Estimating reliability of scale development in money mule risk assessment among financial crime compliance officers." International Journal of Asian Social Science 13, no. 3 (2023): 101–11. http://dx.doi.org/10.55493/5007.v13i3.4737.

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The threat of money mule syndicate continues to undermine the stability of financial system. Over the years, money mule syndicate has helped to launder ill-gotten funds by colluding as intermediary. The defense of financial system from ensuing money mule problem lies in the responsibility of financial crime compliance officers. Submission of Suspicious Activity Report (SAR) by these officers helps in combatting money mule phenomenon at the enforcement level. Hence, the building of money mule risk assessment among financial crime compliance officers is unequivocally critical. This paper present

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Hoitash, Rani, Udi Hoitash, and Ahmet C. Kurt. "Do accountants make better chief financial officers?" Journal of Accounting and Economics 61, no. 2-3 (2016): 414–32. http://dx.doi.org/10.1016/j.jacceco.2016.03.002.

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Han, Feng, Xin Che, and Enya He. "Impact of pay disparities between chief executive officers and chief financial officers on corporate financial and investment policies." Journal of International Financial Management & Accounting 33, no. 1 (2021): 57–82. http://dx.doi.org/10.1111/jifm.12142.

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Sittiprapaporn, Phakkharawat, and Arthur F. Carmazzi. "Classification of brain processing indicators in financial officers." Asian Journal of Medical Sciences 10, no. 5 (2019): 55–62. http://dx.doi.org/10.3126/ajms.v10i5.25029.

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Background: Arthur F. Carmazzi discovered new way of identifying the human brain’s clarity based on the foundations of genetic neurosciences. The specific terminology of “Ambiguity Relief” was used to refer to the human brain’s processing that supports evaluating information to relate new context to existing knowledge, simplifying ideas, making decisions, and problem solving into actionable elements. Aim and Objective: This study identified the relationship between brain processing indicator and communication of financial officers in Thailand by using the Colored Brain Communication Inve

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Vereitin, S. V. "National Police of Ukraine as a Party to a Police Service Contract." Law and Safety 81, no. 2 (2021): 144–48. http://dx.doi.org/10.32631/pb.2021.2.19.

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Scientific approaches to determining the legal status of the employer in labor relations have been studied considered. The author has studied the norms of the Law of Ukraine “On the National Police”, which determine the identity of the employer and his authority to enter into a police service contract. It has been noted that the state is the employer in labor legal relations of police officers. However, employer powers in accordance with Part 1 of the Art. 63 of the Law of Ukraine “On the National Police” are delegated from the state to the National Police of Ukraine. Employer powers are

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Sastrini, Yovita Erin. "KEPUASAN MAHASISWA TERHADAP MUTU PELAYANAN STAF ADMINISTRASI KEUANGAN DI AKADEMI KEPERAWATAN DIRGAHAYU SAMARINDA." Research Journal of Accounting and Business Management 2, no. 2 (2018): 245. http://dx.doi.org/10.31293/rjabm.v2i2.3733.

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ABSTRACTThe purpose of the study was to reveal student satisfaction with total service, service dimensions, and items of service for administrative staff in the financial section of Akper Dirgahayu. This research is a quantitative descriptive study that describes student satisfaction with financial administration services. The study was conducted from November and December 2016 at the Campus of Nursing Academy in Samarinda.The research subjects were second-level students, amounting to 185 people, and the object of the study was student satisfaction with the quality of financial part administra

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Tirello, Dernivaldo da Costa, Fabrício Vieira Ribeiro, Marcos Antônio Negreiros Dias, and Juliana Di Silva Oliveira. "GESTÃO FINANCEIRA DO POLICIAL MILITAR E O IMPACTO NA SUA ESTABILIDADE FINANCEIRA." Revista ft 29, no. 141 (2024): 13–14. https://doi.org/10.69849/revistaft/ma10202412130813.

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The military police career is characterized by strenuous work hours and unique responsibilities, requiring a balance between professional demands and personal life. In this context, financial management becomes a crucial element to ensure emotional stability and the well-being of public security professionals. This article analyzes the importance of financial management for Military Police officers, highlighting its influence on their quality of life and financial security. The research question investigated was: how can financial management contribute to a safer and more stable future for mil

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Tactacon, Aldrin S., Aleander R. Madtaib, Kimberly N. Ricardel, Vincent T. Jalalon, Elma Fe Gupit, and Jose F. Cuevas. "The Journey of Advanced Reserve Officer Training Course Cadets: Balancing Academics, Leadership, and Military Training." International Journal of Research and Innovation in Social Science VII, no. VI (2023): 1527–39. http://dx.doi.org/10.47772/ijriss.2023.7730.

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This study explored the experiences of the advanced reserve officers training course cadets as a student. The study was conducted at Misamis University, Ozamiz City. Ten advanced ROTC Officers at Misamis University, Ozamiz City, were interviewed using a structured questionnaire made by the researcher. The study used Moustaka’s Transcendental Analysis of the data. The phenomenological study revealed five main themes: economic burden; physical and mental stability; age, height, grade requirement; time management, and self-discipline. This research posits that advanced ROTC officers experience va

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Wolfe, Scott E., Jeff Rojek, Geoff Alpert, Hope M. Tiesman, and Stephen M. James. "Characteristics of officer-involved vehicle collisions in California." Policing: An International Journal of Police Strategies & Management 38, no. 3 (2015): 458–77. http://dx.doi.org/10.1108/pijpsm-03-2015-0029.

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Purpose – The purpose of this paper is to examine the situational and individual officer characteristics of officer-involved vehicle collisions that result in fatality, injury, and non-injury outcomes. Design/methodology/approach – Data on 35,840 vehicle collisions involving law enforcement officers in California occurring between January 2000 and December 2009 are examined. A descriptive analysis of collision characteristics is presented. Findings – There were 39 officers killed by collisions over this study period and 7,684 officers who received some type injury. Incidents involving officers

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Dobrzinskiene, Rasa, Giedre Pauriene, Iryna Kushnir, Dimitri Grytsyshen, and Kostiantyn Malyshev. "Peculiarities of the police officer's profession image in their attitude." Independent Journal of Management & Production 12, no. 6 (2021): s478—s494. http://dx.doi.org/10.14807/ijmp.v12i6.1756.

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Aspects of choosing a profession and career planning are closely related to the description of the features of the image of the profession, otherwise known as the image of the profession. The choice of profession is an essential part of life, which has a significant influence upon the person and their further occupation. Furthermore, the choice of profession and job is related to the satisfaction of financial, social and personal needs. Therefore, it is very important that the choice of profession is as accurate as possible and that the profession evokes a strong feeling of vocation. A career

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Muhammad, Fernando Aryanegara, Juwita Ermawati Wita, and Rifin Amzul. "The Effect of Financial Literation and Demographic Factor on Investment Decision Mediated by Over-Confidence." Journal of Economics, Finance and Management Studies 07, no. 01 (2024): 73–82. https://doi.org/10.5281/zenodo.10462228.

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This research aims to examine the influence of financial literation and demographic factors on investment decision of government officers in Jabodetabek. The study also tests the role of overconfident as a mediating variable in this relationship. Data collection uses a simple random sampling method using a questionnaire via an online survey to 194 respondents. Data analysis was carried out using the Structural Equation Modelling (SEM) technique with the help of the Partial Least Square (PLS) analysis tool. The results of this research show that financial literation has positive significant eff

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Ajagbonna, Florence Bosede, Benjamin Kumai Gugong, Augustine Ayuba, Idris Mohammed, and Isuwa Dauda. "CEO CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DMBS IN NIGERIA." Gusau Journal of Accounting and Finance 5, no. 2 (2024): 48–69. https://doi.org/10.57233/gujaf.v5i2.4.

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This study seeks to investigate the effect of Chief executive officer’s characteristic on financial performance of listed deposit money banks in Nigeria. The study adopts correlation and ex-post facto as research design. The population of the study consists of 16 listed deposit money banks in Nigeria and the sample of the study consists of 14 listed deposit money banks in Nigeria. Census sampling technique is employed. Multiple regression model based on pooled ordinary lease square robust test is adopted to analyze the panel data obtained from audited financial statements of the sampled listed

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Brody, Richard, Matias Sokolowski, and Reilly White. "The Potential for Biases in Resolving Loan Problems." International Journal of Finance & Banking Studies (2147-4486) 10, no. 3 (2021): 57–66. http://dx.doi.org/10.20525/ijfbs.v10i3.1312.

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This paper describes how behavioral biases influence the resolution of financial covenant violations. Prior literature documents that violation waivers are common; however, there is a lack of discussion on the determinants that lead loan officers to waive covenant violations. We rely on the escalation of commitment bias (or the sunk cost phenomenon) to discuss how loan officers may become attached to a selected course of action and fail to incorporate new information, increasing the likelihood of covenant waivers. We explain the implications of this bias on bank financial reports by detailing

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Cheng, Mandy M., Hun-Tong Tan, Ken T. Trotman, and Aileen Tse. "The Impact of the Timing of a Prior Year's Auditor Concessions on Financial Officers' Judgments." AUDITING: A Journal of Practice & Theory 36, no. 1 (2016): 43–62. http://dx.doi.org/10.2308/ajpt-51517.

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SUMMARY Auditors and clients negotiate on financial statement numbers over time. In this study, we extend the existing literature on auditor-client negotiations by examining the judgments of client financial officers in a multi-period setting. We conduct an experiment to examine how an auditor's use of concession-timing strategies in the prior year influences financial officers' negotiation judgments in the current year. We find that financial officers report a larger expected ultimate income-decreasing audit adjustment and are prepared to offer more concessions if the auditor had previously u

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Malepe, Joseph Sedila. "Government interventions in the financial literacy of the law-enforcers." International Journal of Research in Business and Social Science (2147- 4478) 12, no. 10 (2023): 217–27. http://dx.doi.org/10.20525/ijrbs.v12i10.3095.

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Financial literacy (FL) is a crucial skill set that police officers must possess, particularly in managing their funds during their tenure in the police force and as they approach retirement from their service. The extent of an individual's FL will directly impact the extent of their financial planning knowledge and budgeting abilities required as a police officer, commencing from the initial stages of their career. The primary objective of this study is to investigate the level of FL within the police force, with a particular emphasis on the factors of financial knowledge, attitude, and behav

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Cipagauta Diaz, Miguel Antonio, Fernando Albeiro Gutiérrez Otálvaro, and Edwin Estiven Sacristán Carillo. "Context of financial education in the armed forces of Colombia." Revista Perspectivas 7, no. 2 (2022): 83–87. http://dx.doi.org/10.22463/25909215.3806.

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The purpose of this article is to encourage the professional community, especially police officers in Colombia, to reflect on personal financial practices and to analyze the relationship between inadequate economic habits and professional performance. In this sense, a quantitative paradigm with a descriptive and a relational phase is used, according to a survey applied to 1,233 policemen located in the Colombian regions of Santander, Norte de Santander, Arauca and Magdalena Medio, which contrasts the variables of financial education, personal finances and indebtedness. Likewise, it is identifi

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Behr, Patrick, Alejandro Drexler, Reint Gropp, and Andre Guettler. "Financial Incentives and Loan Officer Behavior: Multitasking and Allocation of Effort under an Incomplete Contract." Journal of Financial and Quantitative Analysis 55, no. 4 (2019): 1243–67. http://dx.doi.org/10.1017/s0022109019000334.

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We investigate the implications of providing loan officers with a nonlinear compensation structure that rewards loan volume and penalizes poor performance. Using a unique data set provided by a large international commercial bank, we examine the main activities that loan officers perform: loan prospecting, screening, and monitoring. We find that when loan officers are at risk of losing their bonuses, they increase prospecting and monitoring. We further show that loan officers adjust their behavior more toward the end of the month when bonus payments are approaching. These effects are more pron

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Saefudin, Wahyu, Nasirudin Nasirudin, and Darmalingganawati Darmalingganawati. "The Urgency of Voluntary Probation and Parole Officer in Criminal Justice System in Indonesia." Journal of Correctional Issues 6, no. 2 (2023): 341–54. http://dx.doi.org/10.52472/jci.v6i2.364.

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The role of Probation Officers in the criminal justice system in Indonesia has become increasingly significant following the enactment of Law No. 11/2012 concerning the Juvenile Justice System Law, particularly in terms of guidance and supervision closely correlated with the success rate in the reintegration process of former inmates. However, based on the Prison Database System, the number of PKs in Indonesia still needs to be ideal. The ideal ratio of Probation Officers to clients handled is 9,975, but as of November 2023, only 2,851 Probation Officers positions have been filled, resulting i

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Ślęzak, Izabela. "Officer in the Line of Duty, Client, Third Party. Female Sex Workers’ Interactions with the Police in Poland." Politička misao 60, no. 4 (2023): 82–111. http://dx.doi.org/10.20901/pm.60.4.04.

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The purpose of the article is to analyse the experiences of sex workers in Poland in terms of their encounters with police officers. Much as the very provision of sexual services is not criminalised or penalised in Poland, binding ‎legal regulations (criminalising third parties who organise, coordinate, and ‎facilitate the provision of sexual services for financial gain) bring sex workers ‎within the purview of the operational activities of police officers. This factor ‎sets a specific backdrop for all interactions that occur between sex workers ‎and police officers.‎In this article, I discuss

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Jaleel, Ahmed, Sharifah Nazatul Faiza Syed Mustapha Nazri, Salwa Zolkaflil, Normah Omar, and Nur Aima Shafie. "The Effectiveness of Maldives’ Financial Intelligence Unit in Combating Money Laundering." Asia-Pacific Management Accounting Journal 16, no. 3 (2021): 409–35. http://dx.doi.org/10.24191/apmaj.v16i3-16.

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Money laundering has become a vast global concern, and the rates are growing. Hence, there is a need for a good preventive and monitoring mechanism that monitors suspicious transactions at the source. In Maldives, a Financial Intelligence Unit (FIU) was introduced to gather, analyse, and provide financial intelligence report to law enforcement agencies to proceed with an investigation. The FIU plays a vital role in the Anti-Money Laundering (AML) Regime in successfully combat money laundering activities. Since the AML Regime in Maldives was established in 2014, there is a need to conduct a stu

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Панов, О. І. "TYPES OF DISCIPLINARY PENALTIES APPLICABLE TO POLICE OFFICERS." Juridical science 1, no. 4(106) (2020): 258–64. http://dx.doi.org/10.32844/2222-5374-2020-106-4-1.32.

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The relevance of the article is that the special content and educational goals of legal liability in general and its individual types are expressed in the variability of legal penalties. For example, the most severe criminal liability involves the application to violators, criminals, a wide range of special sanctions that correspond to the severity of the crime committed by each of them. At the same time, diversity is also inherent in disciplinary action against police officers. It is determined that reprimand and severe reprimand are similar to reprimand disciplinary sanctions and mostly embo

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Sumiok, Cristofer, and Winston Pontoh. "PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DI PROVINSI SULAWESI UTARA." ACCOUNTABILITY 2, no. 1 (2013): 192. http://dx.doi.org/10.32400/ja.2356.2.1.2013.192-198.

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In presenting a good financial governance, the Local Government must be able to present the financial statements in accordance with the local government Permendagri 13 of 2006 and the Government Accounting Standards ( SAP ) . To obtain these results certainly not out of the factors that support the implementation of the financial statements as rules / regulat ions, education, experience, commitment to employees, and supporting tools that support the creation of the ability of the involved parties in the preparation of the financial statements of Local Government.The purpose of this research ai

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Cocozza, Rosa. "Risk management, the board and the C-suite: The adaptive art of communication in times of change." Journal of Risk Management in Financial Institutions 18, no. 1 (2024): 14. https://doi.org/10.69554/nyap5618.

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Financial institutions have always been tasked with mitigating risks due to their role in financial markets. Risk management is a fundamental component of financial intermediation, which since the late 1970s has become more structured, demanding more sophisticated tools and techniques and requiring Chief Risk Officers (CRO) to possess advanced technical skills, particularly in the hard sciences. Nevertheless, technical skills are not the sole expertise required nowadays; the participation of risk managers in strategic meetings calls for negotiation skills to interact with those responsible for

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Keck, Steffen, and Wenjie Tang. "Can Powerful Chief Financial Officers Improve Acquisition Decisions?" Academy of Management Proceedings 2016, no. 1 (2016): 14142. http://dx.doi.org/10.5465/ambpp.2016.14142abstract.

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Jones, L. R., and Jerry L. McCaffery. "Implementation of the Federal Chief Financial Officers Act." Public Budgeting Finance 13, no. 1 (1993): 68–76. http://dx.doi.org/10.1111/1540-5850.00966.

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Nik Ahmad, Nik Nazli, Suhaiza Ismail, and Siti Alawiah Siraj. "Financial sustainability of Malaysian public universities: officers’ perceptions." International Journal of Educational Management 33, no. 2 (2019): 317–34. http://dx.doi.org/10.1108/ijem-06-2017-0140.

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Purpose The purpose of this paper is twofold: first, to elicit perceptions of senior officers on the overall financial sustainability of their institutions; and, second, to examine senior officers’ perceptions on important revenue diversification and cost management practices. Design/methodology/approach The study employed a questionnaire survey with senior academic and administrative staff of the 20 public universities in Malaysia. In total, 275 questionnaires were distributed and 69 were returned, yielding a response rate of 25.09 per cent. Descriptive statistics were used to analyse the gen

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Mwaniki, Tabitha Wawira, Grace Wamue-Ngare, and Pacificah Okemwa. "Influence of Microfinance Training Content on Women’s Acquisition of Financial Skills." International Journal for Innovation Education and Research 6, no. 4 (2018): 1–12. http://dx.doi.org/10.31686/ijier.vol6.iss4.986.

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Microfinance institutions have had their fair share of challenges, especially the ability of the women entrepreneurs to manage loans secured from the institutions. Thus, the study intended to examine the effectiveness of microfinance training content on women’s acquisition of financial skills in Kiambu County, Kenya. The study was guided by Pearson’s Theory of Gender Relations, The Endogenous Growth and Knowledge-Based Theories. It adopted mixed methods approach and thus applied exploratory research design. The target population comprised of 8 Credit Officers, 25 staff members, 1900 women in S

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Antony, Jibin, Binu Mathew Job, and Antony Thomas. "Direct and Indirect Effects of Self-Esteem on Financial Satisfaction." International Journal of Economics and Financial Issues 14, no. 5 (2024): 251–61. http://dx.doi.org/10.32479/ijefi.16578.

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In this study, we explore the role of self-esteem on financial satisfaction and propose that self-esteem relates to financial satisfaction both directly as well as indirectly through financial behavior. Data for this study was obtained from a multistage random sample of household financial officers in Kerala, India (n = 500). Results showed that self-esteem significantly relates to household financial officers’ financial satisfaction after controlling for financial knowledge and sociodemographic factors. The relationship between self-esteem and financial satisfaction could be both direct and i

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Juliani, Henny. "Pertanggungjawaban Pejabat Pemerintahan Sebagai Akibat Penyalahgunaan Wewenang Yang Menimbulkan Kerugian Negara." Administrative Law and Governance Journal 3, no. 1 (2020): 54–70. http://dx.doi.org/10.14710/alj.v3i1.54-70.

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This research is aimed to find out legal basis of Government Officer responsibility as consequence of authority abused that cause state financial lost. This research used normative juridical method by using analytical descritive approach. This research found out that Government Officers (including treasurers, non treasurer public servants, or other officers), could be penalized to fine if there is mal-administration in their decission or actions that cause state financial lost. The fine will become personal responisbility if there is abuse of power. Otherwise, state financial lost will be comp

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