Relevant bibliographies by topics / Financial result before taxation

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

Academic literature on the topic 'Financial result before taxation'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Financial result before taxation"

1

OSIPCHUK, Daryna. "Tax accounting of government grants." Economics. Finances. Law 11/2, no. - (2022): 23–27. http://dx.doi.org/10.37634/efp.2022.11(2).5.

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The paper examines the issue of government grants tax accounting. The paper shows analysis of legal acts regulating the spheres of tax and accounting. The study shows that the accounting of grants affects the financial result before taxation according to accounting. However, according to tax accounting this effect is excluded due to the use of tax differences. The purpose of the paper is to analyze the changes to the tax legislation and determine its main impact on the tax accounting of state aid. The study highlights the main features of the relationship between government grants and income t
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Titorenko, Semen Konstantinovich. "Legal regulation of taxation of income of individuals on transactions with digital financial assets." Юридические исследования, no. 4 (April 2023): 0. http://dx.doi.org/10.25136/2409-7136.2023.4.40507.

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The author discusses the features of the legal regulation of taxation of transactions of individuals with digital financial assets of the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital financial assets in the Russian Federation, when comparing the concept of digital financial assets and tokens. Public relations arising in connection with the turnover of digital financial assets are regulated by the CFA Law, while neither legislation nor law enforcement practice has determined whether the provisions of the CFA Law apply t
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Drogalas, George, Grigorios Lazos, Andras Koutoupis, and Michail Pazarskis. "Transition to IFRS: Financial statement effects and taxation at the construction industry in Greece." Risk Governance and Control: Financial Markets and Institutions 9, no. 1 (2019): 26–32. http://dx.doi.org/10.22495/rgcv9i1p2.

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This study evaluates the IFRS adoption on the financial statements and taxation of Greek companies at the construction industry in Greece, which are listed at the Athens Stock Exchange. The research computes the taxation amount paid and employs twelve accounting measures for the analysis of financial statements for the IFRS transition period (three years before and after their adoption in Greece). Regarding the taxation, the amount paid in the pre- to post-IFRS period was considerably decreased (about 28%). Regarding the examined accounting measures, the transition to IFRS lead to a deteriorat
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Syanti Dewi, Fransiska, Purnamawati Helen Widjaja,. "Analisis Pajak Penghasilan Badan Terutang Pada PT. XXX Tahun 2018." Jurnal Paradigma Akuntansi 3, no. 2 (2021): 603. http://dx.doi.org/10.24912/jpa.v3i2.11708.

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The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018. The subject of this research is PT. XXX. The method used in this research is descriptive
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Hamzah, Adnan, Muhammad Djafar Saidi, and Amir Ilyas. "THE USE OF FORCE MAJEURE BY ATTORNEY AGAINST TAXATION CRIME." Hang Tuah Law Journal 2, no. 2 (2018): 182. http://dx.doi.org/10.30649/htlj.v2i2.69.

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<p>This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force ma
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KVASOVSKYI, Oleksandr, and Mykola STETSKO. "MODERN TRANSFORMATION AND PROBLEMATIC ASPECTS OF TAXATION OF THE FINANCIAL RESULTS OF INSURERS IN UKRAINE." WORLD OF FINANCE, no. 3(52) (2017): 19–33. http://dx.doi.org/10.35774/sf2017.03.019.

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Introduction. Today the problem of establishing an effective taxation technology of domestic insurers' financial results has not been finally solved. That technology would ensure achieving fiscal objectives of budget revenues improvement and the implementation of the regulatory capacity of the tax regime to enhance the development of the insurance market in Ukraine on the principles of transparency and legitimacy of the business. Purpose. The purpose of the article is critical analysis of recent transformations in the method of taxation of the financial performance of insurance companies in Uk
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Dmytryk, Olha, and Oksana Makukh. "ECONOMIC PRINCIPLES OF TAXATION: PROBLEMS OF DEFINITION AND EMBODIMENT IN THE TAX LEGISLATION OF UKRAINE AND THE EUROPEAN STATES." Baltic Journal of Economic Studies 6, no. 2 (2020): 32–38. http://dx.doi.org/10.30525/2256-0742/2020-6-2-32-38.

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Today, almost every state feels the impact of the financial crisis and is looking for ways to overcome it. It is obvious that the development of economic relations of any state is influenced by taxation, and through taxes, the state has an impact on the property of individuals and legal entities. At the same time, establishing the optimum level of taxation for both taxpayers and the state is an important factor for economic uplift, ensuring the balance of public and private interests in tax and legal regulation, under which there is a proper financial support for the performance of the tasks a
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Kalman, Botond Geza, Gabriella Loskorikh, and Gabor Pataki. "Modern caste system in taxation." Acta Academiae Beregsasiensis. Economics, no. 2 (December 22, 2022): 207–19. http://dx.doi.org/10.58423/2786-6742/2022-2-207-219.

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The article examines the modern dynamic development of taxation - one of the oldest forms of financial institutions. Taxes have existed since the very history of society. Their role is mainly to cover the financial costs incurred by the state in the performance of its public functions. Thus, they perform a redistributive function. Taxes are often considered as a form of forced alienation of the business entities results in favour of the state, and low levels of willingness to pay are common. One of the most likely reasons for this may be that the refund of taxes paid does not come immediately
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Dweikat, Zein F. Y. "Taxable Business Income in Palestine: Tax Treatment in Palestine for Depreciation Expense for Assets vs. Accounting Treatment According to International Accounting Standards." Journal of Advanced Research in Business and Management Studies 36, no. 1 (2024): 14–25. http://dx.doi.org/10.37934/arbms.36.1.1425.

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Accounting is the source of information that any facility's relevant body requires in order to make economic judgments because it arranges the facility's financial reports regularly. The administration, for example, benefits from financial accounting findings because it uses them to plan, direct, and supervise financial operations. Additionally, it oversees and decides on the affairs of lenders, investors, governmental organizations, and scientific research institutions [3] There is a need for unified accounting standards to govern measuring and releasing information whenever financial reports
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Sultony, Arief. "Urgensi Regulasi Eksekusi Pidana Denda di Bidang Perpajakan Pasca Undang-Undang Cipta Kerja." Wajah Hukum 5, no. 1 (2021): 212. http://dx.doi.org/10.33087/wjh.v5i1.391.

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Job Creation Law has removed Article 13 paragraph (5) and Article 15 paragraph (4) of General Provision and Tax Procedures (KUP) Law. The absence of these articles may result in state financial loss recovery in taxation cannot be recovered. This research will identify how the regulation on the execution of tax fines related to the recovery of state financial loss before Job Creation Law was enacted and the consequences of Job Creation Law implementation on state financial losses recovery caused by tax crime. By applying the normative legal method, this research will propose the solution to the
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Dissertations / Theses on the topic "Financial result before taxation"

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Екшмідт, Д. А. "Резерви та шляхи збільшення прибутку на підприємствах ресторанного господарства (на прикладі ресторану «Лондон»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12651.

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Кваліфікаційна робота магістра складається з трьох розділів. У роботі розглядаються теоретичні основи оцінки резервів зростання прибутку в підприємстві ресторанного господарства. Досліджена економічна природа, функції й види прибутку, розглянуті джерела його формування та методи аналізу, визначені резерви та шляхи збільшення прибутку в підприємствах ресторанного господарства. Проаналізовано формування доходів і витрат, структура і динаміка прибутку ресторанного комплексу «Лондон», та механізм його формування в 2017-2019 роках. Запропоновано для збільшення операційного прибутку ресторанного к
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Jarboui, Nissaf. "Le pouvoir financier de l'organe législatif : étude de droit comparé." Thesis, Aix-Marseille, 2020. http://theses.univ-amu.fr.lama.univ-amu.fr/200122_JARBOUI_408dyy712blc127z921bqg_TH.pdf.

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La thèse porte sur la comparaison des pouvoir financier des organes législatifs respectifs dans les trois pays du Maghreb (Tunisie, Algérie et Tunisie). L’étude consiste à mettre l’accent sur les obstacles qui entravent l’exercice du pouvoir financier des organes législatifs du Maghreb. Ces obstacles ont un double aspect, conjoncturel et structurel. Les obstacles structurels se manifestent dans la fragilité du processus budgétaire ainsi que dans l’insignifiance du principe du consentement à l’impôt. Les obstacles conjoncturels se caractérisent par la prévalence de l’enjeu partisan dans les tro
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Чеберко, Лілія Вадимівна. "Облік і аналіз фінансових результатів діяльності виробничого підприємства ТДВ «Запорізький хлібозавод № 3»". Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/3810.

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Чеберко Л. В. Облік і аналіз фінансових результатів діяльності виробничого підприємства ТДВ «Запорізький хлібозавод № 3» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник В. Г. Гончарова. Запоріжжя : ЗНУ, 2020. 135 с.<br>UA : Кваліфікаційна робота: 135 с., 3 розділи,7 рис., 50 табл., 4 додатка, 78 джерел. Об’єкт дослідження – процес обліку, форми та методи аналізу фінансових результатів на підприємстві ТДВ «Запорізький хлібозавод № 3». Метою кваліфікаційної роботи є обґрунтування теоретичних положень та розробка практичних рекомендацій щодо удосконал
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Філіппова, Т. М. "Активізація інноваційної діяльності як чинник збільшення прибутку готельного підприємства (на прикладі готелю «Панорама Де Люкс»)". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11220.

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Досліджені структура і динаміка прибутку готелю «Панорама Де Люкс» та механізм його формування в 2016-2018 роках, проведений аналіз змісту та ефективності інноваційної діяльності ТОВ «Панорама Де Люкс». Запропоновано для збільшення операційного прибутку впровадження інноваційного обладнання в ресторані готелю «Панорама Де Люкс» та інтерактивного телебачення в номерах готелю. Представлені техніко-економічні розрахунки щодо обґрунтування ефективності їх впровадження.<br>The structure and dynamics of profit of the Panorama De Lux Hotel and the mechanism of its formation in 2016-2018 were investi
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SVÁČKOVÁ, Veronika. "Transformace výsledku hospodaření na základ daně z příjmů v různých formách obchodních společností." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51189.

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The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is
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Books on the topic "Financial result before taxation"

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United States. Congress. Senate. Committee on Finance. Tax reform and the tax treatment of financial products: Joint hearing before the Committee on Finance, United States Senate, and the Committee on Ways and Means, House of Representatives, One Hundred Twelfth Congress, first session, December 6, 2011. U.S. G.P.O., 2011.

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United States. Congress. House. Committee on Ways and Means. Interaction of tax and financial accounting on tax reform: Hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, first session, February 8, 2012. U.S. Government Printing Office, 2013.

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United States. Congress. House. Committee on Financial Services. Subcommittee on Domestic Monetary Policy, Technology, and Economic Growth. Beyond the tax cut: Unleashing the economy : hearing before the Subcommittee on Domestic Monetary Policy, Technology, and Economic Growth of the Committee on Financial Services, U.S. House of Representatives, One Hundred Seventh Congress, first session, March 29, 2001. U.S. G.P.O., 2001.

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United States. Congress. House. Committee on Ways and Means., United States. Congress. Senate. Committee on Finance., and United States. Congress. Joint Committee on Taxation., eds. Federal income tax aspects of corporate financial structures: Scheduled for hearings before the Senate Committee on Finance on January 24-26, 1989 and the House Committee on Ways and Means on January 31 and February 1-2, 1989. U.S. G.P.O., 1989.

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United States. Congress. House. Committee on Transportation and Infrastructure. Subcommittee on Aviation. The financial condition of the airline industry: Present and future (focus on continuation of the fuel tax exemption) : hearing before the Subcommittee on Aviation of the Committee on Transportation and Infrastructure, House of Representatives, One Hundred Fourth Congress, first session, March 22, 1995. U.S. G.P.O., 1995.

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Shumilina, Vera, Yuliya Mezentseva, Tat'yana Sidorina, et al. Taxation problems in modern conditions. AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/monography_618ba40f3f6172.15237203.

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In recent years, one of the most acute and unsolved problems facing our country is the problem of taxation. An effective economy is inconceivable without the creation of an effective institution of taxation, which is the main conductor of state interests, and is a natural result of the tax policy pursued by the state. Effective taxation can be ensured by solving a number of problems and ensuring a harmonious combination of the selected tax mechanism with the goals and objectives set by the state in managing the country's economy. The relevance of this topic is due to the fact that today one of
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Investigations, United States Congress House Committee on Financial Services Subcommittee on Oversight and. Paying dividends: How the President's tax plan will benefit individual investors and strengthen the capital markets : hearing before the Subcommittee on Oversight and Investigations of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, first session, March 18, 2003. U.S. G.P.O., 2003.

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United States. Congress. Senate. Committee on Finance. Description of tax proposals relating to tax credit for child care and certain health insurance premiums, simplification of section 89 nondiscrimination rules applicable to certain employee benefit plans (S. 1129), repeal of special rules applicable to financially troubled financial institutions, and extension of telephone excise tax: Scheduled for a hearing before the Senate Committee on Finance on June 12, 1989. Joint Committee on Taxation, 1989.

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United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Financial Institutions Supervision, Regulation and Insurance. Resolution Trust Cooporation Task Force. Alternative financing options for the savings and loan cleanup costs: Hearing before the Resolution Trust Corporation Task Force of the Subcommittee on Financial Institutions Supervision, Regulations and Insurance of the Committee on Banking, Finance, and Urban Affairs, House of Representatives, One Hundred First Congress, second session, September 25, 1990. U.S. G.P.O., 1991.

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United, States Congress Senate Committee on Banking Housing and Urban Affairs. The First Republicbank of Texas assisted merger: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundredth Congress, second session, on the merger of the North Carolina National Bank and the First Republicbank of Texas, the role of tax benefits and the assumption used for calculating the ultimate cost to the FDIC, August 11, 1988. U.S. G.P.O., 1988.

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Book chapters on the topic "Financial result before taxation"

1

Hofstetter, Rita, and Bernard Schneuwly. "Joining the IBE? The Influence of Global Power Relations." In The International Bureau of Education (1925-1968). Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-41308-7_15.

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AbstractThe IBE was further away from its goal of universality from the point of view of its affiliated members. Clearly, the Latin and Anglo-Saxon clans that existed in UNESCO, and before that in the ICIC, were echoed within the IBE. As a result, the general orientation of the Bureau would be more strongly marked by a tendency to favour the definition of universalisable principles over a more practical and economic approach. As a consequence, the relatively small number of members often had faced a difficult financial situation, which is presented in an insert.
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Stellinga, Bart, Josta de Hoog, Arthur van Riel, and Casper de Vries. "Introduction." In Research for Policy. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70250-2_1.

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AbstractThis book is a translation and adaption of the Dutch report ‘Geld en schuld. De publieke rol van banken’, published by the Netherlands Scientific Council for Government Policy (WRR). This report was the result of a formal request by the Dutch Minister of Finance for an advice on the functioning of the monetary system, as suggested in a motion adopted by the Dutch Parliament during a debate on money creation. In this introductory chapter, we first briefly introduce money and debt before discussing the role of trust and dynamism in the financial monetary system. The introduction ends wit
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Katsikas, Dimitris. "From Bailouts to Bail-Ins: Political Economy Constraints to Effective Crisis Resolution in the EU." In United Nations University Series on Regionalism. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-68475-3_9.

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AbstractThe global financial crisis and the ensuing Eurozone crisis proved catalytic for the reform of the EU’s financial regulatory and supervisory framework. One of the most important innovations of the Banking Union, EU’s flagship reform, was the adoption of the bail-in principle in the resolution of failing banks. The bail-in principle was introduced to eliminate publicly funded bailouts, break the link between banks and sovereigns and instil discipline in financial market participants. Although the adoption of bail-in as a resolution tool undoubtedly constitutes a step forward, it has its
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Broadway, Barbara, and Guyonne Kalb. "Labour Market Participation: Family and Work Challenges across the Life Course." In Family Dynamics over the Life Course. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-12224-8_9.

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AbstractHaving a job is an important indicator of economic and social wellbeing, and two-earner families are becoming the norm rather than the exception. As a result, many more women, including mothers, are in the labour force now than ever before. Balancing family and work responsibilities therefore becomes ever more important, not just for women but also men who are sharing the caring load with their partners, especially when young pre-school children are present. However, employment is not equally distributed across families, and some families have noone in a job which leads to financial vu
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Werner, Gijsbert D. A., Arthur van Riel, Mérove I. L. Gijsberts, and Marianne de Visser. "Introduction." In Research for Policy. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-58564-7_1.

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AbstractFinancial, staffing and societal sustainability of healthcare systems is coming under increasing pressure in the Netherlands and beyond. Causes include the ageing population and the widening of treatment options as a result of technological innovation. In this report we analyse how these trends are affecting the sustainability of healthcare. The broad picture is that the need for care is growing faster than both the economy and—even more urgently in the short term—the labour force. This situation is expected to persist for decades, giving cause for concern about the sustainability of h
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Weiner, Scott J. "State Building in Kuwait." In Kinship, State Formation and Governance in the Arab Gulf States. Edinburgh University Press, 2022. http://dx.doi.org/10.3366/edinburgh/9781474488167.003.0004.

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Considers the case of Kuwait between 1899 and 1990 as an example of competitive access to vital limited resources before state building. In the periphery, British and Kuwaiti historic records illustrate in great detail the conflicts between kinship groups and the limited extent of water resources. In the center, Kuwait’s Emir and the predominantly Shi’a merchant families of Kuwait City enjoyed a mutually beneficial relationship in which the Emir provided security for merchants, and merchants provided financial resources through taxation for the Emir. The chapter also provides new details of ho
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Rabatinová, Marcela, Juraj Válek, and Jana Kušnírová. "Taxation System in Slovakia." In Global Trends of Modernization in Budgeting and Finance. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7760-7.ch010.

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A common European area without any internal borders between the EU Member States creates greater risks in terms of tax evasion and avoidance by economic entities. Increasing tax burden during the financial and economic crisis led to an increase in tax evasion as a result of changes in the behavior of taxpayers. This chapter deals with the current problems of taxation in Slovakia in the context of effective tax collection and tax evasion prevention. The aim of the chapter is to assess the development of corporate income tax, excise tax on alcoholic beverages, and value added tax, which are cons
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Podolianchuk, Olena. "ACCOUNTING AND TAXATION OF THE ACTIVITY RESULTS OF ENTERPRISES." In Theoretical and practical aspects of the development of modern scientific research. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-195-4-8.

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The financial condition of an entity depends on many factors, the most important of which is financial independence, which is the guarantor of a positive financial result, ie profit. The object of research is the system of accounting and taxation of performance. The subject of the research is theoretical-methodical and scientific-practical principles of accounting and taxation of financial results of enterprises by its types. Theoretical and methodical bases of scientific research became general scientific and special methods: abstract-logical (for theoretical generalizations of research resul
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McMeel, Gerard, and John Virgo. "Expert Evidence." In Financial Advice and Financial Products. Oxford University PressOxford, 2001. http://dx.doi.org/10.1093/oso/9780198268239.003.0026.

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Abstract In claims involving allegations of mis-selling of financial products, the potential need for expert evidence arises both in connection with establishing or refuting a breach of duty, and in quantifying loss. As a result of the Civil Procedure Rules 1998 (‘CPR’) no party to proceedings before a court may adduce expert evidence without the court’s express permission.1 In applying for permission to employ an expert, the applicant must now identify the field in which he wishes to rely on expert evidence and where practicable the identity of the expert.2 Thus the court will need first to b
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Jánošíková, Petra. "100 Years of Changes in the Czech System of Taxation." In European Financial Law in Times of Crisis of the European Union. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.18.

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The article dea ls with the changes in the system of ta xation since the establishment of the independent Czech state in 1918 until the present. In particular, the author focuses on the period of fundamental tax reforms that have occurred as a result of society changes in this state. The main aim of the contribution is to confirm or disprove the hypothesis that, the system of taxation was changed during the period of the existence of the separate Czech state. The author used the following scientific methods: comparison, description and analysis.
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Conference papers on the topic "Financial result before taxation"

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Yılmazcan, Dilek, and Cansu Dağ. "Financial Regulations in the Field of Energy Policies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02036.

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Goals set by governments in energy field can be various. However, financial regulations can also vary depending on geopolitical location, sources, economical structure and other prioritized policies of the countries. Modern energy policies basically prioritize energy safety, efficiency, diversity and their environment-friendly features. In this study, financial regulations in the field of energy at world will be analyzed and the impact of financial regulations will be ascertained. &#x0D; Energy end-user price is calculated by taking taxes, CO2 emission pricing and subsidies into account. CO2 e
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Sari, Evghenia, and Arina Zareiciuc. "Profit planning. Growth factors." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.60.

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This reserch paper examines the aspects of profit, its planning and factors. Profit planning plays an important role in the stable and prosperous life of an enterprise. Profit planning plays an important role in business because it helps companies define their goals and strategies to achieve financial success. It includes several key aspects: defining financial goals, developing a business plan, budgeting, risk assessment, monitoring and analysis. In general, profit planning helps companies not only set goals, but also develop strategies and actions to achieve them, which is a key aspect of fi
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Tomaz, Wellyton Carlos, Sergio Murilo Petri, and Amanda da Silva Camargo. "Single-phase taxation of PIS and COFINS in a food company in the simple national tax regime in Florianópolis/SC." In VI Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvimulti2024-009.

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Tax planning is a vital tool for the success of companies, regardless of their tax regime or size. Most companies that adhere to the Simples Nacional do not have the culture of knowing the taxes involved in their operations, often ending up paying taxes unnecessarily twice. In this sense, this work aims to analyze the applicability of the single-phase law of the Social Integration Program (PIS) and the Contribution for the Financing of Social Security (COFINS) in a food company that also sells cold drinks, located in the south of Florianópolis Island/SC. This is a descriptive research with a q
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Karaca, S. Serdar, Derya Ağcadağ, Müge Sağlam, and Eray Baysa. "Effect of 2008 Global Economic Crisis on Turkey’s Manufacturing Sector’s Performance: An Application on the Borsa Istanbul Campanies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01073.

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In this study we analyzed the effect of 2008 financial crisis on firm performance. With this aim we used manufacturing sector in Turkey. In our study we used 119 firms traded on Borsa Istanbul and quarterly data belong to 2004-2012 period. In this study we examined the period before and after 2008 crisis. We applied one sample kolmagorov-smirnov test to know whether the data has normal distribution. Also we used T-Test Analysis to compare average of the data. At the result of analysis financial ratios that accounts receivable turnover, liquidity, net working capital, short term debt / Total De
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Karcıoğlu, Reşat, Ensar Ağırman, and Durmuş Yıldırım. "The Effects of the 2008 Financial Crisis on the Financial Performance of Turkish Manufacturing Companies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01561.

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The financial crisis of 2007-2010 also known as the Global Financial Crisis and 2008 financial crisis, was considered by many economists to be the worst financial crisis since the Great Depression of the 1930’s. It contributed to the failure of key businesses, declines in consumer wealth estimated in the trillions of U.S. dollars, substantial financial commitments incurred by governments, and a significant decline in economic activity. The financial crisis of 2007/08 which began in the United States had little impact on Turkish economy in the beginning stages. However, as a result of the econo
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Paksoy, Semin. "Economic Analysis of Turkey and European Countries Before and After the Syrian War." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01857.

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Undoubtedly, a war in a country is a great destruction for its citizens. The Syrians have had to take refuge in other countries because of their vital problems. European countries have adopted a rigid attitude towards refugees to protect themselves. How did the refugee mobility, arising from internal conflicts in Syria and embodying different qualities within its constitution, affect European countries due to global economic relations? Or did Europe continue its economic development without being negatively affected by the geographically distant war? On the other side, to what extent has Turke
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Nesterenko, Ekaterina A., Elena N. Karpova, and Ekaterina V. Parada. "The impact of inflation expectations on the financial policy of domestic companies in the real sector of the economy." In Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.ngwc3992.

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The article considers the main results of surveys of the population and enterprises of the real sector of the economy regarding their inflation expectations, and provides a forecast of changes in the inflation rate in the Russian Federation up to 2024. It is substantiated that the observed inflation was not only the result of the special operation in Ukraine, as the preconditions for its emergence were observed before 2022, and in the EU and the Americas to an even greater extent than in Russia. The authors also consider the degree of influence of inflation expectations on the financial policy
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Ivanov, Yuriy, Vlada Karpova, and Olena Revenko. "European support Ukraine facility: problems and challenges." In VI International Conference on European Dimensions of Sustainablе Development. National University of Food Technologies, 2024. https://doi.org/10.24263/edsd-2024-6-53.

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As a result of the military aggression of the Russian Federation in Ukraine, the state budget deficit increased significantly, and tax revenues decreased. In these conditions, to ensure the economy and defense capability, Ukraine needs to receive external financing. In 2024, EU Regulation 2024/792 was adopted, which regulates the implementation of the Ukraine Facility program and provides for the provision of funding to Ukraine for the period from 2024 to 2027. Funding under EU Regulation 2024/792 depends on legislative reforms implemented in Ukraine. The article analyzes the consistency of th
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Phalavandishvili, Nargiz, Ekaterine Bakhtadze, Natalia Robitashvili, and Dina Popluga. "Analysis of the difference in occupancy and profitability in international brand hotels before and after the pandemic caused by COVID-19." In 24th International Scientific Conference. “Economic Science for Rural Development 2023”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2023. http://dx.doi.org/10.22616/esrd.2023.57.026.

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Adjara is a distinguished tourist region in Georgia. Based on statistical data, the growth of tourists and visitors in the last decade is characterized by high rates. However, both in the world and in Adjara, the COVID-19 pandemic caused significant damage to the tourism sector, drastically reducing the number of visitors. Based on the fact that Batumi has become a place of operation for international branded hotels, it attracts visitors from different countries. The Russia-Ukraine war had a certain influence on the recovery of tourism, in particular, the exchange rate of the national currency
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Fatai Ogunbayo, Babatunde, Clinton Aigbavboa, Didi Thwala, Opeoluwa Akinradewo, and Olusegun Oguntona. "Institutional Evaluation of Public and Private Partnerships Relevant Contributions to Housing Delivery System." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002374.

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Housing provision through institutional contributions has helped Public-Private Partnerships (PPPs) provide a sustainable strategy for promoting and accelerating housing development for national development and growth. This study aimed to evaluate the relevant contribution of institutions involved in the PPPs housing delivery system using Lagos State, Nigeria as a case study. A systematic random sampling method was used, and questionnaires were distributed to 124 professionals in government and private institutions that participate in the PPPs housing delivery system. The result indicated that
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Reports on the topic "Financial result before taxation"

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Noah, Alphonse, and Ruth Tacneng. Cameroon’s Tax on Mobile Money: Implications for Agents' Performance and Revenue Sustainability. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.035.

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Mobile money taxation gives African governments an opportunity to broaden their fiscal base and explore new revenue-generating possibilities. Cameroon introduced a 0.2 per cent tax on mobile money transfers and withdrawals from 1 January 2022. Our research analyses the behaviour of agents, who act as intermediaries between mobile money account holders and mobile money service providers, before and after the tax on mobile money (MM tax). Agents play a key role in the distribution of mobile money services. Their presence is vital for achieving financial inclusion, especially in areas less served
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Bland, Jennifer A., Steven W. Wojcikiewicz, Linda Darling-Hammond, and Wesley Wei. Strengthening Pathways Into the Teaching Profession in Texas: Challenges and Opportunities. Learning Policy Institute, 2023. http://dx.doi.org/10.54300/957.902.

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Systemic challenges for the Texas teacher workforce result from a large yearly demand for new teachers, exacerbated by high and climbing teacher attrition rates. As a result of these challenges, a large majority of new teachers are now hired before they complete preparation. Assigned disproportionately to students from low-income families and students of color, these less-prepared teachers are demonstrably less effective and less likely to stay than fully prepared teachers, stimulating further shortages. This study examines these conditions; describes the substantial work underway in Texas to
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Blanco, Roberto, Miguel García-Posada, Sergio Mayordomo, and María Rodríguez-Moreno. Access to credit and firm survival during a crisis: the case of zero-bank-debt firms. Banco de España, 2024. http://dx.doi.org/10.53479/36752.

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We study the access to credit and the propensity to exit the market of firms with no bank debt (the main funding source of Spanish non-listed firms) around the COVID-19 crisis. Our methodology allows us to disentangle credit supply from credit demand, as having no bank debt may be the result of financial constraints or a deliberate strategy. Before the COVID-19 crisis, zero-bank-debt firms, especially risky ones, faced more difficult access to bank loans than firms that had previously held bank debt owing to their lack of credit history. These credit constraints were tightened by the COVID sho
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Doorley, Karina, and Dora Tuda. Increasing Pay Related Social Insurance to fund the State Pension: Incidence and effectiveness. ESRI, 2024. http://dx.doi.org/10.26504/bp202501.

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Demographic change is putting pressure on the sustainability of State Pension systems in many developed countries. In Ireland, there have been recent calls to reform the system of contributions and/or increase the State Pension age in order to avoid significant shortfalls in the Social Insurance Fund (SIF), out of which the State Pension is paid. The Government of Ireland has committed to retaining the State Pension age at 66. In order to achieve this and maintain the viability of the SIF, it has also committed to increasing social security contributions through the Roadmap of Increases to Pay
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Loecker, Florian, Amanah Ramadiah, and Kimmo Soramäki. Countering Consumer Fraud and Scams with National Fraud Portals. FNA, 2024. http://dx.doi.org/10.69701/oppl1525.

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In this paper, we argue that setting up a new Digital Public Infrastructure - a National Fraud Portal (NFP) - is the only way to address fraud and consumer scams efficiently. NFPs provide a technological solution as a shared facility for banks, law enforcement, the Financial Intelligence Unit (FIU), the central bank, the conduct supervisor, and other stakeholders. Further down the line, NFPs can connect to one another as cross-border criminal activity increases (a likely consequence of suppressing fraud domestically). The National Fraud Portal (NFP) enables: The real-time tracing and tracking
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Kelbesa, Megersa. Digital Service Taxes and Their Application. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.135.

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Many developing economies have seen a rise in e-commerce activity within their borders, and a decline in income from traditional industries as a result of COVID-19, meaning the digital economy offers a potentially unexploited source of tax revenue. . As a result, more developing countries may soon begin adopting some sort of digital tax. The economic activities which may be subject to the Digital Services Tax (DST) may vary from country to country. It will, therefore, be necessary for businesses operating in multiple jurisdictions across developing countries to keep up with the changes in digi
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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing coun
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Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.001.

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Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a st
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Bellissant, Eric, Isabelle Boutron, Carole Chapin, et al. Ensuring that the results of all clinical trials in France are posted. Ministère de l’enseignement supérieur et de la recherche, 2025. https://doi.org/10.52949/56.

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The Working Group on “Transparency and the publicising of the results of health research”, was appointed by the French Ministry in charge of Research, in conjunction with the French Ministry in charge of Health. It seeks to address the problem of publication bias, which is the tendency to prioritise the publication of positive results. However, if they are based on an incomplete, skewed understanding of research results, this bias may result in erroneous health policy decisions. This report makes recommendations towards all stakeholders involved in clinical research, and covers the entire scie
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Lunn, Pete, Marek Bohacek, Jason Somerville, Áine Ní Choisdealbha, and Féidhlim McGowan. PRICE Lab: An Investigation of Consumers’ Capabilities with Complex Products. ESRI, 2016. https://doi.org/10.26504/bkmnext306.

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Executive Summary This report describes a series of experiments carried out by PRICE Lab, a research programme at the Economic and Social Research Institute (ESRI) jointly funded by the Central Bank of Ireland, the Commission for Energy Regulation, the Competition and Consumer Protection Commission and the Commission for Communications Regulation. The experiments were conducted with samples of Irish consumers aged 18-70 years and were designed to answer the following general research question: At what point do products become too complex for consumers to choose accurately between the good ones
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