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Journal articles on the topic 'Published economic statements'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 February 2022

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1

Steele, Anthony. "FURTHER NOTES ON ESTIMATING ECONOMIC RETURNS FROM PUBLISHED ACCOUNTING STATEMENTS." Journal of Business Finance & Accounting 22, no. 7 (1995): 923–38. http://dx.doi.org/10.1111/j.1468-5957.1995.tb00886.x.

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Junqueira, Emanuel, Reinaldo Camacho, and Eric Ferreira dos Santos. "Analysis of the level of disclosure of the mission statements of large Brazilian companies,." Revista Contabilidade & Finanças 32, no. 85 (2021): 13–28. http://dx.doi.org/10.1590/1808-057x202009810.

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ABSTRACT The aim of this study was to verify the level of disclosure of the survival, growth, and profitability (SGP) construct in the mission statements of Brazilian companies and in the collective discourse of different economic sectors, classified according to the “Biggest & Best” Annual published by Exame Magazine. The research seeks to fill the gap in the field by studying the disclosure of the SGP construct in the mission statements of large Brazilian companies. Considering the mission statement as the genesis of strategic planning, an analysis of the disclosure of the SGP construct

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3

Ianniello, G. "The voluntary disclosure of the value added statement in annual reports of Italian listed companies." Agricultural Economics (Zemědělská ekonomika) 56, No. 8 (2010): 368–78. http://dx.doi.org/10.17221/65/2010-agricecon.

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The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic motivation to use value added reporting is linked to the general process of disclosing financial information in a certain business and cultural environment. In this framework, a question arises about the possible role of the value added statement as a way of accounting communication in the global economy. A survey of 211 published financial statements for the fiscal period 2003 of Italian listed co

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Ras, Ilse, and Christiana Gregoriou. "The Quest to End Modern Slavery: Metaphors in corporate modern slavery statements." Anti-Trafficking Review, no. 13 (September 26, 2019): 100–118. http://dx.doi.org/10.14197/atr.201219137.

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This paper focuses on the modern slavery statements of three major UK high street retailers who are known for their relatively pro-active approach to the debate on corporate responsibility for ethical trading. Drawing on our earlier research in relation to metaphors in British newspaper reporting of modern slavery and human trafficking since 2000, we explore the metaphors that recur across the statements these companies have published in 2016, 2017 and 2018. These statements were published in accordance with the UK Modern Slavery Act 2015, which requires all commercial organisations operating

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Strydom, Nicolaas, and Gideon Els. "A bibliometric analysis of the Journal of Economic and Financial Sciences (2007-2016)." Journal of Economic and Financial Sciences 9, no. 3 (2016): 951–74. http://dx.doi.org/10.4102/jef.v9i3.78.

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The Journal of Economic and Financial Sciences (JEF) reaches its tenth year of publishing in 2016. This paper explores the manuscript characteristics, authorship dynamics and main research trends of the journal’s first decade by analysing 245 published academic papers that appeared in the journal between 2007 and 2016. Using the principles of bibliometrics, the body of literature is analysed, with a number of trends emerging. The analysis explores, inter alia, the geographic distribution of contributing institutions, the degree of collaboration, and the main topics that were focused on in the

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Molina, Tomas, and Ernest Abadal. "The Evolution of Communicating the Uncertainty of Climate Change to Policymakers: A Study of IPCC Synthesis Reports." Sustainability 13, no. 5 (2021): 2466. http://dx.doi.org/10.3390/su13052466.

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The Intergovernmental Panel on Climate Change (IPCC) reports on climate change have served to alert both the public and policymakers about the scope of the predicted changes and the effects they would have on natural and economic systems. The first IPCC report was published in 1990, since which time a further four have been produced. The aim of this study was to conduct a content analysis of the IPCC Summaries for Policymakers in order to determine the degree of certainty associated with the statements they contain. For each of the reports we analyzed all statements containing expressions indi

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Sutyrin, Sergey F., and Igor O. Nesterov. "Should the euro have been invented if it did not exist? (On the book by O. V. Butorina “An economic history of the euro”)." Voprosy Ekonomiki, no. 3 (March 10, 2020): 151–60. http://dx.doi.org/10.32609/0042-8736-2020-3-151-160.

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The article is a reflection on Olga Butorina’s book “The economic history of the euro” published in 2020. The book provides a thorough in-depth analysis of the prerequisites for the European Economic and Monetary Union formation, describes the chronology of its integration, and makes forecasts about the future of the bloc. Some historical events presented in the book can be used as a base for independent cases for lecture courses, including those referred not only to international currency relations topics. The author’s search for answers to the fundamental question of why Europeans needed cur

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Deyrup, Marta Mestrovic. "Is the Revolution Over? Gender, Economic, and Professional Parity in Academic Library Leadership Positions." College & Research Libraries 65, no. 3 (2004): 242–50. http://dx.doi.org/10.5860/crl.65.3.242.

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This article examines recent statistics provided by the government and the library profession concerning gender, professional, and economic parity among academic library directors. The results revealed that women now hold the majority of library directorships and that women’s economic compensation in some cases exceeds that of their male counterparts. The author conducted a two-part survey that looked at the gender of chief administrators at Carnegie doctoral/research extensive university libraries, these institutions’ geographical location and funding mechanism, and the libraries’ mission/vis

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Domalewska, Dorota, and Marzena Żakowska. "Migracje z państw objętych konfliktami zbrojnymi - analiza wypowiedzi parlamentarzystów na Twitterze." Przegląd europejski 2 (November 19, 2019): 207–28. http://dx.doi.org/10.5604/01.3001.0013.5832.

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This article aims to analyze the statements published by Polish MPs about the situation of migrants in a social media platform, Twitter. The results of the study show that politicians rarely raise the subject of migration, although a number of important events took place in the international arena regarding the problems of migrants from war-torn areas. Parliamentarians’ tweets are characterized by brevity and generality. They focus on informing about the risks associated with accepting migrants from war-torn areas. A large number of tweets is an appeal for humanitarian aid for migrants. Some p

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10

Parada, Fernando Morales, Reinier Höllander Sanhueza, and Małgorzata Węgrzyńska. "Accrual adjustment: applying the Modified Jones model to selected companies listed on the stock exchanges in Poland and Chile." Zeszyty Teoretyczne Rachunkowości 109, no. 165 (2020): 69–84. http://dx.doi.org/10.5604/01.3001.0014.4342.

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Purpose: Information from the accounting system should secure the proper development o f business and the capital markets. On the other hand, fraud in the accounting sphere significantly distorts the image of an economic unit, which directly affects the level of social trust, as the trust of the interests of the recipi-ents of financial statements is violated. On a global scale, such activities are developing rapidly. The aim of the article is to try to identify accrual adjustments as an accounting tool using the modified Jones model in Polish and Chilean listed companies. Methodology/approach

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Savova, Kameliya. "Global Impact of COVID 19 on the Concept of “Going Concern”." SHS Web of Conferences 92 (2021): 01045. http://dx.doi.org/10.1051/shsconf/20219201045.

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Research background: The article presents a problem in the field of financial reporting. “Going concern” is the basic concept and principle in the preparation of the financial statements of enterprises. Purpose of the article: The purpose of this article is to present the global impact of COVID 19 on the concept of “going concern”, which is used as a basis for the development of the financial statements of the companies. The essence of the “going concern” concept is clarified. The key factors provoking a crisis in the capital cycle of the enterprises and possible scenarios of manifestation of

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Beard, Fred K. "Competition and Combative Advertising." Journal of Macromarketing 31, no. 4 (2011): 387–402. http://dx.doi.org/10.1177/0276146711405667.

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This historical study contributes to the research literature on advertising and competition by exploring professional thought and economic theory as explanations for why advertisers might choose to compete in advertising and how combatively. Primary and secondary sources consist of articles published in historic and contemporary advertising trade journals, such as Printers’ Ink and Advertising Age. The findings reveal that during the first half of the twentieth century, statements and beliefs in favor of avoiding competition were often consistent with both the informative economic view and the

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13

Rajchlova, Jaroslava, Anna Fedorova, Kristina Somerlikova, Libor Grega, and Veronika Svatošová. "Assessing the existence of synergistic effect in the consolidated accounting entities in the Czech Republic." Investment Management and Financial Innovations 15, no. 2 (2018): 305–16. http://dx.doi.org/10.21511/imfi.15(2).2018.27.

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The objective of the research was to identify possible positive synergistic effect of concerns. Because of the advantages of the existence of consolidated financial statements, the focus is on the Czech consolidated groups.Consolidated financial statements of 719 groups of accounting entities – concerns in the Czech Republic were studied, i.e., the statistical population consisted of 719 reporting units, which can be considered as the total population of all published consolidated financial statements. Following economic indicators were analyzed to discover the existence of positive synergisti

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Vikhanskiy, Oleg. "G. Popov’s Scientific School of Management." Moscow University Economics Bulletin 2016, no. 5 (2016): 132–48. http://dx.doi.org/10.38050/01300105201658.

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The objective of the article is the systematic description of emergence and development at economic faculty of MSU G. H. Popov’s Scientific School of Management. The subject of the article is the dynamics of development of this Scientific School. The methodological basis of the research are author’s personal observations as a participant of the proses of creation of scientific school and analysis of scientific and teaching materials published in 60th–70th of previous century. In the article is show that Scientific School of management of social production was established at economic faculty of

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15

Siyamto, Yudi, and Sumadi Sumadi. "Kinerja Keuangan Bank Umum Syariah Di Indonesia Dengan Pendekatan Metode Market Value Added (MVA)." Jurnal Ilmiah Ekonomi Islam 4, no. 03 (2018): 206. http://dx.doi.org/10.29040/jiei.v4i03.338.

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This study aims to determine the financial performance of the 2014-2016 Market Value Added (MVA) method in Islamic commercial banks in Indonesia. The sample determination technique used in this study is to use the type of purposive sampling, namely the criteria of having financial reports published and audited in the period 2014 to 2016 and complete financial statements from the period 2014 to 2016 with calculations using the MVA method (Market Value Added. The results show that the financial performance of BUS in this period has a positive average value using EVA and MVA. This situation shows

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Kiboi, Jane W., and Dr Paul Katuse. "THE IMPACT OF MACROECONOMIC FACTORS ON FINANCIAL PERFORMANCE OF SELECTED AIRLINES OPERATING INTO KENYA." International Journal of Finance 2, no. 5 (2017): 1. http://dx.doi.org/10.47941/ijf.123.

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Purpose: The growth of economy is argued to have a positive impact on financial performance of various key sectors. Economic growth is measured using indicators such as the GDP growth rate, inflation rate, interest rates, exchange rates, money supply among others. This study focused on investigating the impact of global and origin countries GDP growth, Inflation rates and interest rates on net income of selected airlines that operate into Kenya.Methodology: Data on macroeconomic factors was collected from World Bank website for the period of between 2005 and 2014. Data on airlines net income w

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Gunaratne, Yathra Mullage Chithrasheeli. "Is EVA an Effective Performance Measure; Evidence from Colombo Stock Exchange, Sri Lanka." Asian Journal of Finance & Accounting 9, no. 2 (2017): 238. http://dx.doi.org/10.5296/ajfa.v9i2.12032.

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The aim of this study is to explore the relationship between Economic Value Added (EVA) and stock return in Sri Lanka. The study sample consists of 1695 firm year observations covering 113 public limited companies listed in Colombo Stock Exchange (CSE) for 15 years period from 1999 to 2013. This study was based on secondary data, collected from the CSE data library and the published financial statements of companies considered in the sample. Pearson Correlation Coefficient analysis and the fixed effect model of Panel data Regression analysis techniques were used as the statistical techniques t

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18

Essman, Michael, Fernanda Mediano Stoltze, Francesca Dillman Carpentier, Rina Swart, and Lindsey Smith Taillie. "Examining the News Media Reaction to a National Sugary Beverage Tax in South Africa: A Quantitative Content Analysis." Current Developments in Nutrition 4, Supplement_2 (2020): 1713. http://dx.doi.org/10.1093/cdn/nzaa064_003.

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Abstract Objectives South Africa was the first sub-Saharan African country to implement a sugar-sweetened beverage (SSB) tax called the Health Promotion Levy (HPL) in April 2018. Given news media can increase public awareness and sway opinions, this study analyzed how the media represented the HPL, including expressions of support or challenge, topics associated with the levy, and stakeholder views of the HPL. Methods We performed a quantitative content analysis of online South African news articles related to the HPL published between January 1, 2017 and June 30, 2019. We coded the presence o

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19

Sedláček, Jaroslav, Petr Valouch, and Alois Konečný. "Synergic motives and economic success of mergers of Czech companies." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 7 (2013): 2721–27. http://dx.doi.org/10.11118/actaun201361072721.

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One of the motives for mergers and acquisitions is the synergy effect, which can take several forms. This paper tries to find out whether mergers implemented at the Czech market bring positive or negative synergies. The basis of our investigation is the database of the companies that implemented a merger within 2001–2009; out of these, the companies that published their financial statements in a digitalized form were selected. We monitored the development of six indicators characterizing the economic status of a company. The values of these indicators were compared for all participating compan

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20

Arnis, Nikolaos, Konstantinos Karamanis, and Georgios Kolias. "Detecting Creative Accounting in Businesses in Financial Distress." Accounting and Finance Research 8, no. 2 (2019): 232. http://dx.doi.org/10.5430/afr.v8n2p232.

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This paper investigates whether the management of firms in financial distress applies creative accounting techniques in order to fine-tune the elements of their financial statements. For this purpose, the financial statements of 385 Greek bankrupt firms of the trade and manufacturing sectors for the period 2003 to 2014 were analyzed. The sample was divided into two sub periods; in the period before the financial crisis, that is from 2003 to 2008, and the period 2009 to 2014 during which the Greek economy was in crisis and recession. By applying factor analysis, five financial ratios were selec

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Perveen, Shahida. "The Value Relevance of Accounting Information: An Empirical Analysis of Banking Sector of Pakistan." Journal of Marketing and Information Systems 1, no. 2 (2019): 10–17. http://dx.doi.org/10.31580/jmis.v1i2.881.

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Accounting Information contained in financial statements is relevant & reliable enough to present an indication of a business performance and financial condition to decision makers including investors. This study attempts to address the value relevance of accounting information in investorâ€™s decisions in Pakistani stock market. The relevance of accounting information is measured via correlation coefficient between average share price and cluster analysis is used to investigate the value relevance of large size firms and small size banks, further more incremental analysis and redundant va

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22

Dameshek, L. M., and T. E. Sanzhieva. "Materials of the Idinsky Steppe Duma in the Funds of the Museum of the History of Buryatia named after M. N. Khangalov." Bulletin of Irkutsk State University. Series History 34 (2020): 91–99. http://dx.doi.org/10.26516/2222-9124.2020.34.91.

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The article is devoted to the description of the fund of the Ida Steppe Duma, stored in the Museum of the History of Buryatia named after M. N. Khangalov. The fund was considered completely lost, therefore it was not used by researchers. The Ida Steppe Duma Foundation is represented by 12 cases, the rest of the materials have been irretrievably lost. The fund stores office documents in decrees, reports, statements, orders, personal and formulary lists, correspondence, etc. from 1787 to the end of the 19th century, from the opening of the Steppe Office to the closing of the Duma. In materials o

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Harenberg, Job. "Differences of Present Recommendations and Guidelines for Generic Low-Molecular-Weight Heparins: Is There Room for Harmonization." Clinical and Applied Thrombosis/Hemostasis 17, no. 6 (2011): E158—E164. http://dx.doi.org/10.1177/1076029610392216.

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Based on the results of large clinical trials, several low-molecular-weight heparins (LMWHs) have been approved for prophylaxis and the treatment of venous and arterial thromboembolism. As a result of expiration or pending expiration of patent protection of the originator LMWHs, the first generic LMWH enoxaparin has been approved by the Food and Drug Administration for clinical use in all medical indications. The European Medicines Agency has set up guidelines for the production of generic LMWHs. The International Society of Thrombosis, the North American Thrombosis Forum and other scientific

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Doryń, Wirginia. "Analysis of the tone of discussions at the decision-making meetings of the Monetary Policy Council." Wiadomości Statystyczne. The Polish Statistician 63, no. 7 (2018): 72–85. http://dx.doi.org/10.5604/01.3001.0014.0682.

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Communiqués of central bank are an important complement to the monetary policy instruments. The aim of the article is to present the results of the quantitative study of the tone of official communiqués in English of the National Bank of Poland, which are descriptions of discussions at the decision-making meetings of the Monetary Policy Council published in the years 2007—2017. The list of words developed by Bennani and Neuenkirch (2017) was used to evaluate the tone. Determined measures of tone were compared with economic indicators. It was found that the sentiment of NBP’s communiqués quite

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Yunita, Gusti Agung Putu Dian, and Ni Gusti Putu Wirawati. "Pengaruh Risk Profile, Earnings, dan Capital terhadap Profitabilitas Perbankan di BEI Tahun 2016-2018." E-Jurnal Akuntansi 30, no. 8 (2020): 2102. http://dx.doi.org/10.24843/eja.2020.v30.i08.p16.

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Banks as financial intermediaries are important financial institutions for economic activities in a country. It is important for banks to have good financial performance. Bank performance is reflected in each banks financial statements or published banking reports, taking into account the banks profitability. The purpose of this study was to determine the effect of loan to deposit ratio (LDR), non performing loan (NPL), operational efficiency ratio, net interest margin (NIM), and capital adequacy ratio (CAR). This research was conducted at the Foreign Exchange National Private Commercial Bank

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Ballas, Panagiotis, Alexandros Garefalakis, Christos Lemonakis, and Vassiliki Balla. "Quality of financial reporting under IFRS and corporate governance influence: Evidence from the Greek banking sector during crisis." Journal of Governance and Regulation 8, no. 4 (2019): 8–20. http://dx.doi.org/10.22495/jgrv8i4art1.

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The financial system consists, without doubt, one of the most important determinants of the world national economies, which undergoes numerous changes and challenges with major impact on the economic growth prospects of a country. A healthy financial system is the steam engine of the economy, a major source for economic growth through which capitals are attracted for investments; hence, it is regarded as a trustee of financial stability. Given the difference in structure and function of the financial sector in various countries, we investigate the extent to which the implementation of Internat

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Münnich, Sascha. "Thieves, Fools, Fraudsters, and Gamblers? The Ambivalence of Moral Criticism in the Credit Crunch of 2008." European Journal of Sociology 56, no. 1 (2015): 93–118. http://dx.doi.org/10.1017/s0003975615000053.

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AbstractThis article examines public debates on the legitimacy of banking profits in the 2008 credit crunch. A content analysis of 957 newspaper articles published in Germany and the UK in the early weeks after the Lehman Brothers collapse examines critical statements directed at illegitimate forms of financial profit in order to identify the cultural legitimacy of financial capitalism. The conceptual framework provided by the French sociology of justification points to the role of shared orders of value as a normative reference for public discourses. In both national debates, four important b

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Nikolaou, Ioannis E., Lundy Shaun, Konstantinos Evangelinos, and Antonis Skouloudis. "An Assessment Framework of Environmental Management Practices of EMAS Certified Firms." International Journal of Social Ecology and Sustainable Development 9, no. 4 (2018): 1–17. http://dx.doi.org/10.4018/ijsesd.2018100101.

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This article describes how the Environmental Management and Audit Scheme (EMAS) is considered an effective means for firms to address environmental challenges such as wastewater treatment, solid waste management, recycling practices and air emissions control. Many of the present studies have mainly employed statistical and econometric methods to examine the role of EMAS certification, principally to identify potential relationships with economic and innovation parameters. This article aims to contribute to this academic field by analyzing the type of environmental issues addressed by EMAS cert

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Romaschenko, Tatyana, and Irina Gersonskaya. "Corporate social responsibility in state entrepreneurship." E3S Web of Conferences 208 (2020): 07001. http://dx.doi.org/10.1051/e3sconf/202020807001.

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This paper examines aspects of corporate social responsibility that is the key element of effective corporate management strategy, including different social and economic programs that contribute to an increase in the level of business activity of the company and strengthening its relationship with society. The authors consider corporate social responsibility in Russian companies, and primarily the public companies. The authors carry out the comparative analysis of the practice of non-financial reporting in Russia and abroad, being fundamental for establishing the company’s contribution to soc

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Kokkios, Theodosios, and Ioannis Varvatsoulakis. "Financial Analysis of the Private Neuropsychiatric Clinics Sector in the Region of Thessaly." Hellenic Journal of Nursing Science 13, no. 1 (2020): 41–57. http://dx.doi.org/10.24283/hjns.202015.

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Background: The financial analysis of the financial balance sheets is a critical procedure and a “prophetic” technique that sheds light on its latent or non-fold aspects of an economic unit. It aims at analyzing, assessing and profoundly understand of its financial status, extracting useful conclusions that will help its management to take the appropriate decisions for its viability in the future. Aim: The financial analysis of the largest private neuropsychiatric clinics in the region of Thessaly, Greece, for the period 2010-2014, during which the country faced severe economic destabilization

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Ahmed, Ala Eldin H., and Tariq E. Yacoub. "Empyema Thoracis." Clinical Medicine Insights: Circulatory, Respiratory and Pulmonary Medicine 4 (January 2010): CCRPM.S5066. http://dx.doi.org/10.4137/ccrpm.s5066.

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Epmyema thoracis is associated with high mortality ranging between 6% to 24%. The incidence of empyema is increasing in both children and adults; the cause of this surge is unknown. Most cases of empyema complicate community- or hospital-acquired pneumonia but a proportion results from iatrogenic causes or develops without pneumonia. Parapneumonic effusions (PPE) develop in about one half of the patients hospitalized with pneumonia and their presence cause a four-fold increase in mortality. Three stages in the natural course of empyema have long been described: the exudative, fibrinopurulent,

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Beke-Trivunac, Jozefina, Larisa Jovanovic, Života Radosavljevic, and Milan Radosavljevic. "An overview of environmental policies of local government organizations in the Republic of Serbia." Management of Environmental Quality: An International Journal 25, no. 3 (2014): 263–72. http://dx.doi.org/10.1108/meq-11-2013-0119.

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Purpose – The purpose of this paper is to identify the structure of local government environmental expenditures by purpose, term and economic type, as well as the sources of their financing. Design/methodology/approach – Research and data analysis were carried out on the basis of relevant sources of data gathered from the publicly available decisions on annual statements of accounts for 2011, published on local governments’ internet pages. Findings – The main domains of expenditures are pollution abatement, waste and wastewater management and protection of biodiversity. The most of expenditure

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Ketyenya, Dr Rutto Peter. "PERFORMANCE MEASUREMENT, GROWTH AND STRUCTURE OF COMMERCIAL BANKS IN EAST AFRICA." American Journal of Finance 1, no. 5 (2017): 63. http://dx.doi.org/10.47672/ajf.241.

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Purpose: The purpose of this study was to analyze Performance Measurement, Growth and Structure of Commercial Banks in East AfricaMethodology: The study used cross country data analysis of 100 commercial banks and collected secondary data from annual published audited financial statements for the period 1997-2011Results: The results indicate that the OPM which combines productivity and profitability captured a high percentage of similar banks when the top 20 commercial banks were ranked; 80% for return on assets, 60% for profit margin and 55% for net interest margin. A positive and significant

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Plummer, Elizabeth, Paul D. Hutchison, and Terry K. Patton. "GASB No. 34's Governmental Financial Reporting Model: Evidence on Its Information Relevance." Accounting Review 82, no. 1 (2007): 205–40. http://dx.doi.org/10.2308/accr.2007.82.1.205.

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This study uses a sample of 530 Texas school districts to investigate the information relevance of governmental financial statements published under Governmental Accounting Standards Board Statement No. 34 (GASB No. 34). Specifically, we examine whether the new government-wide statements provide information relevant for assessing a government's default risk, and if this information is incremental to that provided by the governmental funds statements. GASB No. 34 requires governments to publish governmental funds statements prepared on a modified accrual basis, and government-wide statements pr

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Татар, Марина Сергіївна, та Ольга Михайлівна Козловська. "ВИЗНАЧЕННЯ ГЛИБИНИ КРИЗОВИХ ЯВИЩ БАНКІВСЬКИХ УСТАНОВ ТА РОЗРОБЛЕННЯ АНТИКРИЗОВИХ ЗАХОДІВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 4 (27 січня 2020): 65–75. http://dx.doi.org/10.32620/cher.2019.4.09.

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In the current economic environment, due to economic and political instability, a large number of banks are unable to adequately respond to changes of external and internal environment, which can lead to crisis situations, so the problem of identifying patterns and causes of banking crises, as well as identifying opportunities to overcome them relevant. The aim of the research is development of theoretical and methodological provisions on the patterns of occurrence of banking crises and development practical recommendations on the use of methods and tools that can prevent and overcome crisis p

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Hossain, Sk Alamgir, and K. M. Anwarul Islam. "Impact of Basel II & III Implementation to Mitigate Bank Risk: A Study on Al-Arafah Islami Bank Limited." Indian Journal of Finance and Banking 1, no. 2 (2017): 42–51. http://dx.doi.org/10.46281/ijfb.v1i2.88.

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This study has examined the implementation process, effects, outcomes, of Basel II & reforms of Basel III within the Al-Arafah Islami Bank Limited. The purpose of Basel II is to create regulation about how many capital banks need to put away to guard against the financial and operational risk. Basel III newly introduced accord provides stricter approach toward managing risk with capital in order to strengthen capital & liquidity structure of international banking system. The purpose & aim of this study is to analyze capital adequacy framework whether it is complied with the regulat

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Mulatsih, Srie Nuning, Aisyah Ratnasari, and Dadang Saepuloh. "Analysis of Factors Affecting Sharia Capital Market Performance in Indonesia." Review of Islamic Economics and Finance 2, no. 2 (2019): 1–16. http://dx.doi.org/10.17509/rief.v2i1.21823.

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This research is a quantitative descriptive study, which aims to measure the performance of the company Infrastructure, Utilities, and Transportation sectors using the method of Economic Value Added (EVA) and see whether there is value creation for the company after EVA calculation. The population in this study is an infrastructure company listed on ISSI. While the sample used in this study is 12 infrastructure sector companies listed on the ISSI during 2015-2017 respectively. The type of data that used is the type of secondary data that the author gets through the financial statements of each

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Yuniarti and Herman Karamoy. "PENGARUH TABUNGAN DAN DEPOSITO TERHADAP RENTABILITAS BANK PEMERINTAH PERIODE 2008-2011." ACCOUNTABILITY 2, no. 1 (2013): 85. http://dx.doi.org/10.32400/ja.2346.2.1.2013.85-92.

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In Indonesia, banks are important in supporting economic development. It is given that the banking relation with bank institutions have a strategic function primarily as an institution that bridges the parties who have surplus funds to those who need funds. Funds raised from the public in the form of savings and deposits. Banking sector is one factor that the government's attention because the bank is one of the sources of capital that is needed by the community in running its operations. Bank as one of the government's workers are required to successfully develop its participation.This study

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Pivovar, Efim Iosifovich, Alexander Stanislavovich Levchenkov, and Alexander Vladimirovich Gushchin. "HUNGARIANS OF TRANSCARPATHIA IN RELATIONS BETWEEN UKRAINE AND HUNGARY AT THE TURN OF THE XX-XXI CENTURIES." Yearbook of Finno-Ugric Studies 15, no. 2 (2021): 316–27. http://dx.doi.org/10.35634/2224-9443-2021-15-2-316-327.

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The article is devoted to the influence of the problem of the status and situation of the Hungarian population of the Transcarpathian region of modern Ukraine on the Ukrainian-Hungarian relations. Based on a wide range of sources - legislative acts, interstate agreements and other diplomatic documents, statements of politicians and public figures, published in the Hungarian and Ukrainian press, as well as in the media of other countries, the dynamics of changes in the approaches of the two countries to the Hungarian issue in Transcarpathia throughout the post-Soviet period is studied. The prer

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Rastvortseva, Alexandra. "Nord Stream 2 in the mirror of German party discussions." Vestnik of Saint Petersburg University. International relations 14, no. 1 (2021): 97–111. http://dx.doi.org/10.21638/spbu06.2021.106.

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Russian-German energy relations, which have been continuing for over half a century, are an important component of bilateral interactions. Since the 1960s of the last century, Russia and Germany have been strengthening their cooperation, carrying out a large number of joint projects, setting up enterprises and building gas pipelines. In this article, the author examines the German internal political discussion around the construction of the transnational project Nord Stream 2, which, despite the initial approval of both sides, has repeatedly been the subject of controversy both in the internal

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Johnstone, Paul, and Prabha Lacey. "Are decisions by purchasers in an English health district evidence-based?" Journal of Health Services Research & Policy 7, no. 3 (2002): 166–69. http://dx.doi.org/10.1258/135581902760082472.

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Objectives: First, to investigate how many decisions by one commissioning body (district health authority) were based on evidence of effectiveness from randomised controlled trials (RCTs) and systematic reviews of RCTs. Second, to investigate whether other types of quantitative studies and qualitative studies could be used as evidence to support commissioning decisions. Method: From three planning documents (for 1997-1998), all statements were identified. Effectiveness questions were constructed from each and used to search for evidence from trials and reviews in the Cochrane Library (Issue 4,

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Mamyachenkov, V. N., E. A. Ivanov, and V. V. Shvedov. "The 1957 Domestic Loan and the Completion of the Era of “Voluntary-Obligatory Loans” (Middle Ural)." Nauchnyi dialog, no. 5 (May 30, 2020): 435–49. http://dx.doi.org/10.24224/2227-1295-2020-5-435-449.

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The purpose of this article is to investigate events related to a significant fact in the economic history of the USSR - the actual refusal by the state of its obligations on previously placed domestic loans in 1957. The relevance of the study is due to the interest shown in researching the experience of overcoming the financial crisis. The scientific novelty of the study is seen in the fact that archival materials not previously published are introduced into the scientific circulation. It is stated that from the point of view of the modern economy, government borrowing is an indispensable and

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Bohušová, Hana, and Veronika Blašková. "In what ways are countries which have already adopted IFRS for SMEs different." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 37–44. http://dx.doi.org/10.11118/actaun201260020037.

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Small and medium sized companies have an important position in the economy, mainly in the area of employment. SMEs are crucial to most developed and developing economies. SMEs are a heterogeneous group, possessing different size, sector, or location. Their activities on the international markets are limited by a great deal of obstacles in comparison to large enterprises. Different national financial reporting and tax systems can be considered as the most important obstacles (European Commission, 2003).The International Accounting Standards Board (IASB) published an International Financial Repo

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Brockmann, Hilke, Wiebke Drews, and John Torpey. "A class for itself? On the worldviews of the new tech elite." PLOS ONE 16, no. 1 (2021): e0244071. http://dx.doi.org/10.1371/journal.pone.0244071.

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The emergence of a new tech elite in Silicon Valley and beyond raises questions about the economic reach, political influence, and social importance of this group. How do these inordinately influential people think about the world and about our common future? In this paper, we test a) whether members of the tech elite share a common, meritocratic view of the world, b) whether they have a “mission” for the future, and c) how they view democracy as a political system. Our data set consists of information about the 100 richest people in the tech world, according to Forbes, and rests on their publ

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Pryse-Phillips, William, Shelley Sternberg, Paula Rochon, Gary Naglie, Howard Strong, and John Feightner. "The Use of Medications for Cognitive Enhancement." Canadian Journal of Neurological Sciences / Journal Canadien des Sciences Neurologiques 28, S1 (2001): S108—S114. http://dx.doi.org/10.1017/s031716710000127x.

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Objective:To provide Canadian physicians and allied health care professionals with the evidence they need to help them make treatment decisions in the management of patients with Alzheimer’s disease or other dementias.Options:The full range and quality of diagnostic and therapeutic modalities available to Canadian physicians for the management of dementia.Outcomes:Improvement in the treatment of dementias, leading to reduced suffering, increased functional capacity and decreased economic burden.Evidence and values:The creation of these evidence-based consensus statements involved literature re

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Fenyves, Veronika, Elvira Böcskei, Zoltán Bács, Zoltán Zéman, and Tibor Tarnóczi. "Analysis of the Notes to the Financial Statement Related to Balance Sheet in Case of Hungarian Information-Technology Service Companies." Scientific Annals of Economics and Business 66, no. 1 (2019): 27–39. http://dx.doi.org/10.2478/saeb-2019-0001.

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Abstract The main aim of the study to examine the extent to which the companies of a specific Hungarian sector fulfil their obligation to provide information in their notes to the financial statements as stipulated by the Accounting Act. Accordingly, it should be examined whether the notes to financial statements contains the required data regarding the balance sheets of companies investigated. For the analyses, it was used the notes to the financial statement of 8,226 companies with Hungarian headquarters, which are regulated by the Hungarian Accounting Act and which have information-technolo

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Zakia Seid Benzerrouk, Imane Ahmed laamari, Zakia Seid Benzerrouk, Imane Ahmed laamari. "The effect of applying the accounting reservation on the quality of the accounting information for the published financial statements – An analytical study of the " Basu" model –: أثر تطبيق التحفظ المحاسبي في جودة المعلومات المحاسبية للقوائم المالية المنشورة – دراسة تحليلية لنموذج " Basu" –". مجلة العلوم الإقتصادية و الإدارية و القانونية 5, № 15 (2021): 103–84. http://dx.doi.org/10.26389/ajsrp.k160920.

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In his interpretation of the precautionary principle, Basu believes that Conservatism in accounting leads to adverse expectations in most cases, as "bad news" affects profits faster than "good news". He concluded that the precautionary principle implies inconsistent differences between bad news and good news in a timely manner and impedes normally the continuity of the flow of profits. To prove his theory, Basu did a field study based on a study of the sensitivity of the profits of shares of economic companies, to measure the reality of bad news from and good news on the status of profits and

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Sun, Yen, and Laurentia Dermawan. "Analisis Kinerja Keuangan Bank Sebelum Dan Sesudah Diakuisisi Oleh Investor Asing: Studi Empiris Pada Bank Central Asia Dan Bank Niaga." Binus Business Review 2, no. 2 (2011): 648. http://dx.doi.org/10.21512/bbr.v2i1.1176.

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Banking industry is one of the most influence factors in the economy growth of one country. However, during 1997-1998 Indonesia banking industry went through hard times because of economic crisis. After that years, many banks were liquidated and restructured. The interesting part is through the restructuring process, several bank acquired by foreign investor and became the foreign-domestic bank. In 2010, some of those banks were in the 10 biggest banks in Indonesia based on asset. Hence, the writer interesting to compare the bank’s financial performance before and after being acquired using tw

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Araújo, Uajará Pessoa, Mozar José de Brito, Lívia Maria de Pádua Ribeiro, and Fernanda Tarabal Lopes. "Meta-Interpretation: Fifteen Years of Research with the Management Report." Revista Contabilidade & Finanças 27, no. 71 (2016): 217–31. http://dx.doi.org/10.1590/1808-057x201602260.

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ABSTRACT This paper deals with Brazilian empirical research published in journals between 2000 and mid-2015 that used, as a source of data, the Management Reports (MRs) released by publicly-traded companies together with their financial statements. MRs differ from each other, both in form as well as in substance, and due to this as well as to their other characteristics, they prove attractive for academic studies interested in official company discourse, more so because they involve documents that are public and retrievable over time, covering a substantial range of typically larger companies

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Ariani, A., M. Manara, A. Fioravanti, et al. "The Italian Society for Rheumatology clinical practice guidelines for the diagnosis and management of knee, hip and hand osteoarthritis." Reumatismo 71, S1 (2019): 5–21. http://dx.doi.org/10.4081/reumatismo.2019.1188.

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Osteoarthritis (OA) is the most common musculoskeletal disease leading to functional decline and loss in quality of life. Knees, hands and hips are frequently affected joints with a relevant clinical and socio-economic burden. An evidence-based approach to OA management is essential in order to improve patients’ health and to decrease social burdens. Since new international clinical practice guidelines (CPGs) focused on diagnosis or pharmacological/non-pharmacological treatment have become available in the last ten years, the Italian Society for Rheumatology (SIR) was prompted to revise and cu

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