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1

Simpson, R. David, and Roger A. Sedjo. "Paying for the conservation of endangered ecosystems: a comparison of direct and indirect approaches." Environment and Development Economics 1, no. 2 (1996): 241–57. http://dx.doi.org/10.1017/s1355770x00000607.

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ABSTRACTA number of international conservation donors support efforts to encourage conservation indirectly by subsidizing commercial activities. Such plans beg two questions. First, if commercial ventures are expected to be profitable, why is external financing necessary for their initiation? Second, if commercial ventures are not expected to be profitable, could not greater incentives for conservation be generated by making direct payments? We examine these questions in detail. While we find that the practical impediments to instituting a direct payment programme may be substantial, the pract
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2

Wasiołek, Barbara. "Innowacyjne rozwiązania banków w zakresie płatności mobilnych w Polsce." Kwartalnik Kolegium Ekonomiczno-Społecznego. Studia i Prace, no. 2 (November 26, 2017): 163–77. http://dx.doi.org/10.33119/kkessip.2017.2.9.

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Social and economic changes in Poland force commercial banks to face new challenges. Fierce international competition forces them to search for new ways of increasing their competitiveness. Flexibility and responsiveness to the rapidly changing needs and expectations of customers seem to be a prerequisite for main- taining the market position and building competitive advantage. This reąuires banks to develop an ability to introduce changes such as innovative financial Solutions. The widespread presence of the Internet combined with dynamie development of payment services opens new possibilitie
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3

Dyppel, Katja Joo, and Jakob Bundgaard. "Profit-Participating Loans in International Tax Law." Intertax 38, Issue 12 (2010): 643–62. http://dx.doi.org/10.54648/taxi2010069.

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The article analyses the tax classification and tax treatment of profit participating loans (PPL) in international tax law. In order to analyse the tax aspects of PPL, the commercial and economic background is provided. Following this, a comparative overview of the tax law classification in the United States and Germany and an in-depth analysis of the tax classification and treatment in Danish law are provided. Next, the article analyses whether payments under PPL fall under the scope of the EU corporate tax directives and also considers the income tax treaty protection of payments under PPL.
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4

Dërmaku, Minerva, Burim Dërmaku, and Ardian Emini. "Interest on late payments in commercial transactions: Economic and legal implications." Corporate Law and Governance Review 7, no. 2 (2025): 127–35. https://doi.org/10.22495/clgrv7i2p13.

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This study explores the legal and economic implications of interest on late payments in commercial transactions in Kosovo. It addresses the unclear nature of such interest, whether it serves as compensation, a penalty, or both, and highlights inconsistencies in its calculation across shifting legal frameworks. The research aims to clarify its legal classification, assess its economic impact, and evaluate its consistency with fairness and financial stability. Using a qualitative legal approach, the study analyzes Kosovo’s Law No. 05/L-110 on Late Payments in Commercial Transactions and Law No.
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Sotnikova, Lyudmila Viktorovna. "Accounting of payments under a commercial concession agreement." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 3 (March 18, 2024): 14–37. http://dx.doi.org/10.33920/med-17-2403-02.

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In accordance with the Program for the Development of Federal Accounting Standards, Federal Accounting Standard 14/2022 “Intangible Assets” entered into force on January 1, 2024. At the same time, many questions arise about the application of this standard in various and frequently encountered situations, in particular, when concluding commercial concession (franchising) agreements, under which lump-sum payments and royalties are paid. Using the example of various practical situations, the article considers the procedure for recording non-exclusive rights to use the trademark of another franch
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Rogowski, Waldemar. "Deferred Payment, Late Payment, Payment Backlog and How They Are Interconnected (the first of two articles about payment delays)." Journal of Management and Financial Sciences, no. 29 (July 29, 2019): 159–84. http://dx.doi.org/10.33119/jmfs.2017.29.8.

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The paper discusses the problem of payment delays in commercial B2B transactions and payment backlogs resulting from them. It also aims at identifying linkages among deferred payments, late payments, and payment backlogs taking account of the scalę of these phe- nomena in Poland, as well as in other countries. Besides, it presents the results of studies on payment delays published in three most important International reports of the following companies: Bisnode D&B, Atradius, Intrum Justitia. The analysis confirmed that a payment delay as such is neutral but it may become negative as a res
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7

Ming-Pey Lu. "Cashless Payments and Banking Performances: A Study of Local Commercial Banks in Malaysia." International Journal of Business and Society 23, no. 2 (2022): 855–76. http://dx.doi.org/10.33736/ijbs.4842.2022.

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The banking industry plays a facilitatory role in moving toward a cashless society. This study investigates the impacts of cashless payments (ATM, internet banking, mobile banking, credit card, debit card, charge card and e-money) on banking performance for eight local commercial banks in Malaysia over the period of 2005 to 2018. The findings show that cashless payments are positively related to the return on assets (ROA) and return on equity (ROE) of banks, except e-money. Furthermore, the study demonstrates cashless payments have improved the cost-to-income ratio of banks, except ATMs. Meanw
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Huang, Yiping, Xue Wang, and Xun Wang. "Mobile Payment in China: Practice and Its Effects." Asian Economic Papers 19, no. 3 (2020): 1–18. http://dx.doi.org/10.1162/asep_a_00779.

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This paper offers a comprehensive review and careful assessment of China's mobile payment business. With broad access, low costs, and reliable transactions, mobile payments are creating a revolution of financial inclusion, changing people's daily lives and commercial business models. This study also confirms that mobile payment improves risk sharing among individuals and increases entrepreneurial opportunities. These mobile payment successes can be traced to three key factors: supply shortages of alternative payment services, a friendly regulatory environment, and recent technological developm
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9

ADIGÜZEL, Selminaz. "After Covid-19 New Payments Methods in International Trade." ISPEC International Journal of Social Sciences & Humanities 4, no. 4 (2020): 271–84. http://dx.doi.org/10.46291/ispecijsshvol4iss4pp271-284.

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The Corona epidemic that started about in 2019 brought changes in the fields of economy, politics and education. Significant changes have occurred in the forms of payment and delivery, which is one of the important issues in international trade.Incoterms 2020, after ICC announced on September 10, 2019, Incoterms International Trade Terms) investigated the responsibilities of cross-border merchants (exporter) and buyers (importer) for the delivery of tradable goods, to investigate new forms of payment after the Covid 19 outbreak. Information about payment methods in international trade is given
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10

Gao, Ziqin. "The Impact of the Issuance of e-CNY on the Business Strategy of Commercial Banks." Advances in Economics, Management and Political Sciences 114, no. 1 (2024): 128–35. http://dx.doi.org/10.54254/2754-1169/114/2024bj0164.

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This article comprehensively analyzes the issuance background, main features, technical architecture, and the impact on commercial banking operations and regulatory systems of China's Digital Currency Electronic Payment (DCEP or e-CNY). E-CNY is a legal digital currency that has the essential functions of money and a centralized two-tier operating system, making it compatible and stable with the current financial system. The article first outlines the main characteristics of e-CNY, reviews in detail the research and development process and pilot situations since 2014, and demonstrates its appl
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11

Trusova, N. V., and I. O. Chkan. "Payment Systems in Ukraine and Risks of their Functioning." Business Inform 1, no. 516 (2021): 257–63. http://dx.doi.org/10.32983/2222-4459-2021-1-257-263.

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The article is aimed at defining the main aspects of the development of the current state of electronic payment systems in Ukraine and generalizing the main risks of violation of their functioning. The carried out research systematized information on the functioning of payment systems (both internal and international) and forms of payments in Ukraine (cash, non-cash – electronic). Among more than 80 domestic and international payment systems created by banks and non-bank institutions, the National Bank of Ukraine defines the following categories of importance of payment systems in Ukraine in o
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12

Jaradt, Nashat Mahmoud, and Ijaz Ur Rehman. "Legal considerations to international contracts in the recent Greece financial crisis." International Journal of Law and Management 60, no. 3 (2018): 814–23. http://dx.doi.org/10.1108/ijlma-11-2016-0141.

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Purpose This research aims to focus on what has happened in light of the Greece legal crisis in terms of international contracts and what legal situations have arisen. Design/methodology/approach This research focuses on what has happened in light of the Greek legal crisis in terms of international contracts and what legal situations have arisen. The overall situation in relation to international contracts and risk mitigation is discussed to analyze the efforts that have been made. The state of affairs in the country with regard to facilitating financial trade and enabling Greeks to send payme
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N. Parmar, Mr Nishit. "Global Payment Systems: A Critical Review." MET Management Review 08, no. 01 (2022): 12–18. http://dx.doi.org/10.34047/mmr.2020.8102.

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The Banking system is known as the lifeblood and an important base of the economy. It plays a vital role in the economic development and GDP of the country. The Banking System across the globe has improved to a larger extent in the last two decades with the rapid digital wave, globalization, and privatization which encourages more competition resulting in a balanced ecosystem.The world of payments is going to be fundamentally transformed between now and then. It will be reshaped by technology and redefined by regulation, the emergence of new economic powers, and changes in the global currency
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14

Kapstein, Ethan Barnaby. "Between power and purpose: central bankers and the politics of regulatory convergence." International Organization 46, no. 1 (1992): 265–87. http://dx.doi.org/10.1017/s0020818300001508.

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In the early 1980s, when the debt crisis threatened to disrupt the pattern of trade and investment flows that had evolved since the end of World War II, central bankers faced the challenge of maintaining public confidence in the commercial banks that were at the heart of the international payments system. Although the central bankers agreed that a run on one international bank could lead to a global catastrophe requiring massive government intervention, they did not initially agree on a policy project to strengthen the international payments system. In analyzing central bank cooperation and th
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15

Mansur, Iqbal, Steven J. Cochran, and Dave T. Cahill. "The Relationship Between Bank Equity Returns And The Brazilian Interest Payments Moratorium." Journal of Applied Business Research (JABR) 5, no. 1 (2011): 52. http://dx.doi.org/10.19030/jabr.v5i1.6376.

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The purpose of this study is to examine the effects of the Brazilian announcement to suspend interest payments on the equity return levels of several large U.S. commercial banks. Using event study methodology, the evidence suggests that the equity prices of the sample banks fully and immediately reflected the relevant information associated with the Brazilian announcement. Additionally, the patterns of portfolio excess returns revealed that the less exposed banks experienced less loss than ether the total bank sample or the more exposed group.
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16

Novruzlu, B. V. "International capital flows." Azerbaijan Oil Industry, no. 02 (February 15, 2023): 61–65. http://dx.doi.org/10.37474/0365-8554/2023-02-61-65.

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The flows of capital are the deposits of the enterprises or private individuals in the country: they may be defined as the flow of finance meant for the enterprises or private persons in another country for the purposes such as the investments or commercial activity. Nowadays, in the conditions, in which the free trade zones are formed, the international flows of capital are of great importance for those with large savings and commercial enterprise for more effective use of its assets. It is widely believed that the foreign investments are profitable for the economic growth of the countries. T
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17

Herman, Barry. "Introduction: The Players and the Game of Sovereign Debt." Ethics & International Affairs 21, no. 1 (2007): 5–32. http://dx.doi.org/10.1111/j.1747-7093.2007.00058.x.

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This essay characterizes the main actors and how they operate during a buildup of government foreign debt and after a default on payments. These actors are the borrowing governments, domestic and foreign commercial banks, purchasers of government bonds, other governments lending to the debtor, and multilateral institutions (the International Monetary Fund and development banks). As there is no international sovereign analog to national court-supervised bankruptcy in the case of countries, the workout from crises, mainly hitting poorer economies, occurs without legislated rules or an enforcemen
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18

Mbatiah, M. John, and M. Wilfred Nyakeri. "A Literature Review of the Effect of Digital Banking on the Performance of Commercial Banks in Kenya." International Journal of Social Science and Humanities Research 12, no. 2 (2024): 6–17. https://doi.org/10.5281/zenodo.10964758.

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<strong>Abstract:</strong><em> </em>Digital banking, including technologies such as mobile banking, online banking, and electronic payments, has transformed the financial landscape worldwide, including in Kenya. Although there is an increasingly growing body of literature on digital finance in Kenya this review is a relevant and timely topic of research due to the increasing adoption of digital financial services in the country. This paper, therefore, reviewed existing literature on digital banking with a focus on mobile, online and internet banking and their relation to the performance of com
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19

Mani, Mukta, and Rachit Agarwal. "Payment Banks in India." International Journal of Asian Business and Information Management 13, no. 1 (2022): 1–15. http://dx.doi.org/10.4018/ijabim.297851.

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Payment banking system has been established in India with the main objective of financial inclusion and promotion of digital transactions. After 2 to 3 years of their coming into picture, the model is being criticized on various grounds. Studies imply that the payment banks are struggling to succeed because of tough competition with commercial banks and their basic structure. This study is an attempt to analyze the position of payment banks on the basis of customers perception. A primary survey has been carried out through a well-structured questionnaire. The results put forward that customers
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20

Blazier, Jaden, and Rien Janssens. "Regulating the international surrogacy market:the ethics of commercial surrogacy in the Netherlands and India." Medicine, Health Care and Philosophy 23, no. 4 (2020): 621–30. http://dx.doi.org/10.1007/s11019-020-09976-x.

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Abstract It is unclear what proper remuneration for surrogacy is, since countries disagree and both commercial and altruistic surrogacy have ethical drawbacks. In the presence of cross-border surrogacy, these ethical drawbacks are exacerbated. In this article, we explore what would be ethical remuneration for surrogacy, and suggest regulations for how to ensure this in the international context. A normative ethical analysis of commercial surrogacy is conducted. Various arguments against commercial surrogacy are explored, such as exploitation and commodification of surrogates, reproductive capa
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21

Zharikov, Mikhail. "An alternative settlement system for the BRICS countries." Obshchestvo i ekonomika, no. 3 (June 27, 2024): 108–20. http://dx.doi.org/10.31857/s0207367624030081.

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The relevance of the research topic lies in the imperatives of the modern geo-economic and geopolitical confrontation between the leading centers of the world financial system and the need to continue to carry out transactions through alternative channels within the existing international system of payments and exchange. Due to the lack of prospects for lifting sanctions against Russia, the author formulates proposals that allow participation in international exchange based on the currencies of friendly countries and a common currency for their entire group. From the point of view of practical
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22

Voronov, Kyrylo. "Peculiarities of competence and arbitration proceeding in the grain trade." 33, no. 33 (June 28, 2022): 70–76. http://dx.doi.org/10.26565/2075-1834-2022-33-07.

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Introduction. The article is devoted to the study of the functioning and peculiarities of proceedings in international commercial arbitration, specializing in trade in grain and oil crops. The article examines the features of arbitration proceedings that are characteristic of GAFTA arbitration. Summary of the main research results. The article is devoted to the study of the functioning and peculiarities of proceedings in international commercial arbitration, specializing in trade in grain and oil crops. The article examines the features of arbitration proceedings that are characteristic of GAF
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23

ELLIS, NAN S. "THE UNIFORM NEW PAYMENTS CODE: HIGHLIGHTS OF PROPOSED CHANGES IN UNIFORM COMMERCIAL CODE ARTICLES 3 AND 4." American Business Law Journal 23, no. 4 (1985): 617–31. http://dx.doi.org/10.1111/j.1744-1714.1985.tb01585.x.

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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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Nikitin, S., and M. Patsatsiya. "Summary Prosedures and Optimization of Commercial Court Proceedings in Russia." BRICS Law Journal 6, no. 2 (2019): 108–31. http://dx.doi.org/10.21684/2412-2343-2019-6-2-108-131.

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This article deals with the problems involved in implementing simplified forms of legal proceedings in the Russian civil process, which is one of the important directions for optimizing commercial court proceedings. The study is largely based on the analysis of previously unpublished statistical information on the commercial courts of three districts for the period of 2016–2018, showing the results of their procedural activities in the framework of the procedures of simplified and writ proceedings in the context of court data of the commercial court system as a whole. The obtained results are
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Pidlypna, Radmila, Lesya Rybakova, and Еріка Yuhas. "Peculiarities of taxation of commercial banks in Ukraine." Market Relations Development in Ukraine 92, no. 4(275) (2024): 5–10. https://doi.org/10.5281/zenodo.12207871.

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The subject of the study is the peculiarities of taxation of commercial banks in Ukraine.The purpose of the study is to determine the specifics of taxation of banking transactions.Research methods. The work uses the dialectical method of scientific knowledge, the method ofanalysis and synthesis, the comparative method, and the method of summarizing data.Work results. The article describes the main types of taxation of banks. The main aspects of taxationof commercial banks in Ukraine are outlined. The peculiarities of taxation of banking transactions areconsidered.Conclusions. Taxation of banki
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Brandon, Pepijn. "‘The whole art of war is reduced to money’: remittances, short-term credit and financial intermediation in Anglo-Dutch military finance, 1688–1713." Financial History Review 25, no. 1 (2018): 19–41. http://dx.doi.org/10.1017/s0968565017000282.

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The literature on the financial revolution and the rise of the English fiscal-military state frequently gives the impression that a singular set of reforms emanating from the Glorious Revolution of 1688 changed the entire landscape of English army finances, allowing a fundamental shift from patchwork solutions based on short-term credit and managed through a system of wholesale venality to a solid system of long-term funded loans raised on an impersonal market. This article focuses on the crucial role that merchant networks and the personal connections of financial intermediaries continued to
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Álvarez-Díez, Susana, J. Samuel Baixauli-Soler, and Anna Kondratenko. "Evaluating Expert Decision Systems for Exchange Rate Insurance." International Journal of Business Analytics 12, no. 1 (2025): 1–25. https://doi.org/10.4018/ijban.378390.

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Global trade volumes which set new records yearly indicate growth of commercial operations among an increasing number of companies. This expansion inevitably brings with it the challenge of managing exchange rate risks. As a standard practice, international payments are made within a specified period agreed to in a commercial contract leading to the elevated risks of the exchange rate exposure. To avoid that, many companies decide to use hedging instruments. This paper aims to reduce the extra expenses of hedging by designing an expert decision system. The expert decision system facilitates da
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Bessonova, Anna, Svitlana Bessonova, and Alina Shevchenko. "OPTIMIZATION OF RECEIVABLES OF AN ENTERPRISE AS A TOOL FOR STRENGTHENING FINANCIAL EFFICIENCY." Економіка розвитку систем 6, no. 2 (2025): 146–50. https://doi.org/10.32782/2707-8019/2024-2-20.

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The article examines the significance of accounts receivable in enterprise financial management, focusing on their impact on liquidity, cash flow stability, and economic resilience. As a vital part of working capital, receivables represent anticipated cash inflows from clients and require efficient management to mitigate financial risks. In the Ukrainian context, marked by inflation and limited access to affordable credit, optimizing receivables is essential for maintaining solvency and reducing the financial burden of delayed payments. The study explores regulatory frameworks for receivables
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Sotchenko, Yevhen. "BLOCKCHAIN TECHNOLOGY INTO STEEL INDUSTRY CURRENT STATE OF FOREIGN PAYMENT ACTIVITY." Three Seas Economic Journal 2, no. 1 (2021): 78–84. http://dx.doi.org/10.30525/2661-5150/2021-1-13.

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The purpose of the article is to analyze the current state of foreign trade in the industrial blockchain of the steel industry, the existing digital platform has gradually formed a large-scale heterogeneous distributed environment. The problems of further development of the metallurgical complex of Ukraine in the world electronic system of international cooperation are determined. Methodology. The survey is based on a blockchain technology is an interlinked systematic chain of blocks that contains transaction history and other user data. It works under the principle of decentralized distribute
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31

DEWI, Widya Paramita, A. A. Ketut JAYAWARSA, and A. A. Sri PURNAMI. "Factors Affecting Interest In The Use Of Electronic Money In Ovo Applications." Journal of Tourism Economics and Policy 1, no. 3 (2021): 102–6. http://dx.doi.org/10.38142/jtep.v1i3.174.

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There are factors that influence the use of Electronic Money in the OVO Application, such as Ease and Security. OVO is a product (e-money) issued by PT. International Visionet Data. This application is used as a transaction medium in making payments with electronic payment methods digitally based on data obtained by the use of (e-money) is increasing and in demand by the Indonesian people from year to year continues to increase, even at the end of September 2019 the amount of Electronic Money has jumped 31 times folded to 25.1 million units. This proves that the level of Ease and Security prov
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Christopher Nahum Prama Muda and Albertus Sentot Sudarwanto. "Pelanggaran dan Penyebab Permasalahan Hak Cipta Serta Pembayaran Royalti Lagu di Indonesia." Referendum : Jurnal Hukum Perdata dan Pidana 2, no. 1 (2025): 86–94. https://doi.org/10.62383/referendum.v2i1.535.

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Copyright of songs or music has proven to be able to open up almost limitless financial opportunities. It is difficult to determine how much a song is used for commercial purposes by parties other than the original creator. A major challenge in the music industry is the fair and transparent distribution of copyright royalties for songs. To address this issue, it is important to explore international best practices and case studies that reveal successful royalty distribution models and technology-based solutions for accurate tracking and payment. Important aspects of a fair and transparent roya
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33

Garg, Seema. "Global Financial Crisis and Banking Sector Efficiency: The Indian Perspective." Journal of Business Management and Information Systems 1, no. 1 (2014): 90–109. http://dx.doi.org/10.48001/jbmis.2014.0101008.

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Banks play a crucial role in developing and least developed economies by facilitating in trade finance. Banks established an important linkage in international trade by guaranteeing international payments and thereby reducing the risk of trade transactions. The Banks in India has witnessed a significant growth, specialization and diversification since the initiation of financial sector reforms in 1991and further slowdown in the economy as a result of global financial crisis in 2008-2009. This study examines the performance of Indian banks using data envelopment analysis.&#x0D; Though, there ar
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Çumani, Dorina. "Banks, Firms and Trade Finance Infrastructure in Albania." European Journal of Multidisciplinary Studies 1, no. 4 (2016): 192. http://dx.doi.org/10.26417/ejms.v1i4.p192-199.

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Firms engaged in international trade face tosome risks, which are either not present or less present for the domestic trade. All, firms- SMEs or Companies contain elements of risk, but when they trade internationally, the risk profile is different than trading home. These include commercial risk, political risk, exchange and the country risks, such asthe possibility ofwar, political unrest, or unexpected import bans or tariffs, act. Banks play a critical role in facilitating international trade by guaranteeing international payments and reducing the risk of trade transactions in exports or imp
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35

Braichenko, Serhii, Sergii Dzholos, Artem Kolisnyk, Oksana Koshulko, and Larysa Varunts. "Legal Support of Non-Cash Settlements in Economic Activity." SHS Web of Conferences 100 (2021): 03003. http://dx.doi.org/10.1051/shsconf/202110003003.

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The article presents the exploring of legal support of non-cash settlements in economic activity. In the article, the complex analysis of the tendencies of the legal regulation of the cashless transfers in commercial activity has been done. Also, the article has been prepared some recommendations on improvement of non-cash settlements, taking into the consideration fact that there are different types of payments under modern economic conditions, which change the approaches to the specific features, protection, and the peculiarities of their usage. Besides, in the article, some problems of the
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36

Hari, Arsha, and Dr. S Resia Beegam. "FINANCIAL INNOVATION AND TECHNOLOGY INTEGRATION IN EXPORT CREDIT OF COMMERCIAL BANKS." Indian Journal of Accounting 56, no. 02 (2025): 41–55. https://doi.org/10.63637/ija.v56i02.41-55.

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Exports are considered crucial for the economic growth of the country as they contribute to the increased GDP and employment opportunities. In this scenario export credit stands not in isolations, they play a very crucial and critical role in the promotion of exports. Export credit are offered by both commercial banks and other export promotion agencies. The support offered by export credit from commercial banks lies in its ability to provide financial assistance to exporters, enabling them to navigate the complexities of international trade by mitigating risks, offering competitive financing
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37

Chernykh, O. S. "Trends in the international development of legal support of economic law relations in the field of application of blockchain technology." Uzhhorod National University Herald. Series: Law 2, no. 85 (2024): 60–67. http://dx.doi.org/10.24144/2307-3322.2024.85.2.8.

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The article considers the influence of international experience, in particular FATF recommendations, European legislation on the regulation of cryptocurrencies and blockchain technologies in Ukraine. Special attention is paid to the experience of the United Kingdom, EU and Switzerland, which successfully conducted test transactions in accordance with FATF requirements. The article emphasizes the difficulty of complying with international standards in blockchain operations due to the long terms of their implementation and the amount of necessary legal changes. The article defines the need for a
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38

Mohsin, Hayder Jerri, Laith Yousef Bani Hani, Anas Ahmad Bani Atta, Noor Aldeen Kassem Al-Alawnh, Ahmad Bani Ahmad, and Husni Hasan Samara. "The impact of digital financial technologies on the development of entrepreneurship: Evidence from commercial banks in the emerging markets." Corporate and Business Strategy Review 4, no. 2, special issue (2023): 304–12. http://dx.doi.org/10.22495/cbsrv4i2siart10.

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This research aims to highlight digital financial technology, which has become the focus of attention for all economic and banking institutions in general (Shmuratko &amp; Sheludko, 2021). Due to rising competition, client awareness, and the need for various services, many banks have switched to electronic transactions. And advanced financial services, banks no longer focus on their centuries-old activities (Alrawashdeh et al., 2022). Instead, it moved beyond employing financial technology and fostering international cooperation and information sharing to suit customers’ demands, such as autom
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Chernov, V. A. "Analysis of settlements with debtors based on the quality indicatorof turnover." Accounting. Analysis. Auditing 11, no. 1 (2024): 50–57. http://dx.doi.org/10.26794/2408-9303-2024-11-1-50-57.

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The aggravation of relations in the field of global finance, the change of international partners and disruption of international economic relations cause the need to strengthen payment discipline and accelerate payments, which is especially important in the context of the expansion of new associations of states. The consequences of the COVID-19 pandemic have also led to a reduction in the liquidity of organizations and increased the need for funds. Timely repayment of accounts receivable increases the availability of cash to suppliers, and the acceleration of settlements contributes to an inc
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Kotlyar, O., and M. Kovalyova. "Comparative analyses of unjust enrichment law in the foreign legislation systems." Uzhhorod National University Herald. Series: Law 2, no. 74 (2023): 167–71. http://dx.doi.org/10.24144/2307-3322.2022.74.61.

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Development of integration processes in the conditions of international globalization, and wide-spread usage of various international electronic payments systems lead to a situation when facts of unjust enrichment can cross borders and become a wide-spread international phenomenon.&#x0D; Purpose of this article is to analyze approaches to what is qualified as «unjust enrichment» in the area of law and jurisdiction in the forerign countries and discussing main issues raising when defining the term.&#x0D; In the article the emphasis underscores the fact that in the contemporary law-based systems
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Піхоцька, О.М., та Н. П. Попович. "ЕЛЕКТРОННА ВАЛЮТА: МІЖНАРОДНИЙ ДОСВІД І ПЕРСПЕКТИВИ ВПРОВАДЖЕННЯ В УКРАЇНІ". Наукові записки Львівського університету бізнесу та права. Серія економічна. Серія юридична, № 32 (31 березня 2022): 304–13. https://doi.org/10.5281/zenodo.7198023.

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The article examines the digitalization of the national currency in Ukraine, prerequisites and prospects for introduction of electronic currency as a separate type of electronic money. The study discloses the international experience of central banks that explored the possibility of issuing their own digital currency. On the global money market, the first full-fledged release of the electronic national monetary unit, the Sand Dollar, was performed by the Central Bank of the Bahamas; according to calculations, expected useful life of the Sand Dollar, during which it will go through the process
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Mungai, Francis, and Moses Aluoch. "Macroeconomic variables and financial performance of commercial banks in Kenya." International Journal of Business Management, Entrepreneurship and Innovation 7, no. 2 (2025): 33–49. https://doi.org/10.35942/c2a08197.

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Kenya's banking sector demonstrated resilience in 2021, with capital adequacy ratios over 14.5% and liquidity ratios above 20%. Despite a slight decline in food inflation and deposit rates, banks maintained stable performance, achieving a return on assets of about 1.5%. In this study, macroeconomic factors were examined to determine how they affect Kenyan commercial banks' financial performance, which facilitate international money transfers and connect savers with borrowers and are critical for economic growth. However, the sector faces significant financial challenges that have adversely aff
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Journal, of Global Research in Mathematical Archives(JGRMA). "A Survey on the Identification of Credit Card Fraud Using Machine Learning with Precision, Performance, and Challenges." Journal of Global Research in Mathematical Archives(JGRMA), no. 04 (April 18, 2025): 01–06. https://doi.org/10.5281/zenodo.15252272.

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Credit card usage is essential in the current economic climate. It has become a necessary component of domestic, commercial, and international operations. Even though there are many advantages to using credit cards when done properly and sensibly, fraudulent activity can result in serious credit and financial harm.&nbsp; Credit card fraud is becoming more of an issue in the financial services industry because more unauthorized payments lead to significant losses. Because of the high number of transactions and changing fraud patterns, traditional rule-based fraud detection techniques are no lon
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MAKLAKOVA, Yuliya A. "Mutual settlements and integration: Will the digital monetary unit of the central bank find its place?" Finance and Credit 27, no. 2 (2021): 430–48. http://dx.doi.org/10.24891/fc.27.2.430.

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Subject. The article focuses on new digital tools for mutual payments. Objectives. I study the specifics of BRICS trade and the digitalization of the Chinese economy in order to find new ways of the international cooperation and the creation of the digital currency of the central bank. Methods. I use methods of the logic, comparative and statistical analysis. Results. I analyzed international settlements among the BRICS countries to review key trade partners, integration development ways and serious barriers hampering it. The article indicates the key trade partner, that is China, which has be
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Tarasov, A. A. "Portfolio Management in International Syndicated Lending." Review of Business and Economics Studies 12, no. 4 (2025): 91–105. https://doi.org/10.26794/2308-944x-2024-12-4-91-105.

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This article is aimed at presenting a wholesome approach to the management of a syndicated loan portfolio.Methods utilized include the following: (i) portfolio analysis — calculating the parameters of a syndicated loan portfolio (main, liquidity, diversification, and commercial parameters); (ii) measuring completion of the Key Performance Indicators (KPIs) — comparing the actual values of the parameters of the syndicated loan portfolio to the target values of the KPIs and making the required managerial decisions; (iii) portfolio management — using the various syndicated loan market techniques
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Savenkova, V. G., and M. O. Rudenko. "Legal essence of double taxation and tax residence in the context of double taxation elimination." Uzhhorod National University Herald. Series: Law 3, no. 87 (2025): 145–51. https://doi.org/10.24144/2307-3322.2025.87.3.21.

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The still unprecedented rapid pace of world globalization in the 21st century has caused tectonic shifts in the normal way of life of most modern states. The functioning of transnational corporations is currently determined by the system-forming factors of the world economy, which determine the dynamics and vector of its development. There is a clear interdependence between the state’s place in the world economy and the number of giant companies registered and operating within its tax sovereignty. This became the proper basis for the intensification of the processes of interaction of internati
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Aastha, Joshi, and Gaud Nirmal. "Machine learning and deep learning techniques for detecting fraud involving credit cards." i-manager's Journal on Information Technology 11, no. 3 (2022): 1. http://dx.doi.org/10.26634/jit.11.3.18987.

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A credit card is still a highly common form of installment that allows for cashless purchases and is acceptable both offline and online to conduct payments and other trades. The prevalence of cloned credit cards is rising along with innovation. Budgetary fraud always seems to get worse when international communication gets better. These infringements have generated billions of dollars. These actions are executed with such skill that they vaguely align actual commercial transactions. Simple plan requirements and other less composite techniques won't function as a consequence. In order to lessen
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ANUREEV, Sergei V. "Adjustments of VAT and income tax of banks." Finance and Credit 30, no. 4 (2024): 726–47. http://dx.doi.org/10.24891/fc.30.4.726.

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Subject. The article discusses excess profits of Russian banks in the amount of the planned Federal budget deficit in 2023, and financial relationships between banks and the budget as causes of excess profits. Objectives. The focus is on fairer taxation of commercial banks, using the case of the largest of them, and based on the latest experience of other countries. Methods. The study employs the comparative analysis of other countries’ practice on modifying the taxation of super profits of banks, financial analysis of reports of the largest banks regarding the specifics of the main taxes. Res
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Bakeš, Milan. "Měnové vztahy a jejich právní problematika." AUC IURIDICA MONOGRAPHIA 1973, no. 18 (2024): 3–98. https://doi.org/10.14712/30297958.2025.19.

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In any society where commodity production exists, money exists as its consequence. Money must serve as a standard, i.e. as a rate at which one commodity can be exchanged for another. Originally gold, having got separated from other commodities and turned into their general equivalent, served that purpose. But it appeared later that full value money (gold) can be replaced in circulation by mere money symbols. This led to the emission of currency notes (treasury bills) and of bank notes. The existence of money and of monetary economy is the result of the elemental economic development of the com
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Shulga, Olga. "Confidentiality and scam in the internet." University Economic Bulletin, no. 48 (March 30, 2021): 76–91. http://dx.doi.org/10.31470/2306-546x-2021-48-76-91.

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The purpose of the work is to consider the theoretical and practical aspects of fraud in the Internet sphere and on this basis to identify ways to ensure the confidentiality and cybersecurity of private users and commercial organizations. The methodological basis of the work is the use of general and special methods of scientific knowledge. Methods of combining analysis and synthesis, induction and deduction have been used to identify different types of fraud in the Internet. Generalization methods, logical and empirical, were used in determining the directions of development of the national c
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