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The article considers the theoretical and methodological basis associated with the study of problems in the field of increasing the efficiency of using alternative energy supply options for production. The potential of alternative energy and the possibility of its use in the energy supply of production has been investigated and evaluated. A mechanism for analyzing the use of alternative options in the energy supply of production has been developed. The reserve possibilities associated with the use of alternative energy sources have been studied. A model for evaluating the efficiency of using alternative energy sources is proposed. A mechanism has been developed to increase the efficiency of using alternative energy supply options for production. [ABSTRACT FROM AUTHOR]

In order to achieve sustainable economy, it is crucial that enterprises of all sectors of the national economy correctly and precisely fulfil the main requirements of the European Union (EU) Corporate Sustainability Reporting Directive adopted in 2022. Insurers, as financial enterprises, are obliged to disclose in their financial statements the three elements of sustainable development (ESG), and namely, what their environmental, social and corporate governance policies are, and in particular, what their governance policies to counteract terrorism and cyber-threats, corruption and money laundering are. The disclosure of more detailed information, according to the principle of “double materiality” introduced by the Directive, about the climate and society impact on the insurance business, on one hand, and the impact of the insurance business on the climate and society, on the other hand, is crucial for the users of this information – public organizations, governmental supervisory and regulatory authorities, insurance policyholders, reinsurers, counterparties, etc. For the purposes of drafting reliable financial statements of insurers in accordance with the applicable financial reporting framework (IFRS/ IAS), it is necessary to structurally present information for risk assessment, their management and their impact, with specific measures in terms of the three sustainable development elements (ESG). This requires their adequate, true and fair accounting in the accounting books of insurers. The financial information about economic resources spent, and liabilities incurred, by the insurers for the implementation of the policies they have established in relation to the three sustainable development elements, needs to be disclosed in all material aspects on the face of their financial statements or in the explanatory notes enclosed thereto. The non-financial information for the anti-money laundering measures undertaken by the insurers, for their actions to ensure cybersecurity and to manage their environmental and social challenges, must be disclosed in a separate Sustainability Report enclosed to their financial statements for the reporting and calendar year 2025. This information refers to the insurers’ objectives related to sustainability; progress achieved in the realization of these objectives; the assessment of sustainability-related risks; developed strategies and systems for management of these risks and the measures undertaken for mitigating their unfavorable impacts. The disclosure of further, better selected and more reliable and digitalized information for the three elements of sustainability by the insurers is a basis for decision-making by their management teams, shareholders and investors on sustainability-related issues. [ABSTRACT FROM AUTHOR]

Copyright of Cadernos de Dereito Actual is the property of Asociacion Xuristas en Accion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper examines the rise and decline of Sibila de Fortià through the lens of material and economic considerations. The text highlights the intricate interplay between materiality and royal dignity in the life of Queen Sibila. It portrays how her ascent and authority were closely tied to her economic resources and possessions, including symbolic items like the crown and seals. Material culture played a critical role in shaping and projecting the queen's image, especially when her legitimacy was questioned. The paper provides a chronological examination, emphasising the economic and material dimensions of her progression, charting her journey from the king's paramour to her tenure as a queen and finally addressing the challenges encountered during her widowhood. This article is part of a research cluster in this issue on the economic power of medieval queens. [ABSTRACT FROM AUTHOR]

Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the conditions of war, there is a need to improve the system of financial and budgetary provision of social protection and to develop an appropriate strategy, which will become the basis for reforming this system. The purpose of the study is to evaluate the system of financial and budgetary support for the social protection of the population of Ukraine in conditions of war and to justify the strategic tasks of the financial and budgetary policy of the state regarding its improvement. Applied methods: scientific generalization and abstraction, complex analysis, dialectical, sampling, economic and statistical. The research is based on the hypothesis that the level of coordination of the instruments of the state's financial and budgetary policy determines the country's ability to ensure the stability of the system of financial and budgetary provision of social protection, to minimize the risks of violation of human social security. Peculiarities of social support of Ukraine from the international community in conditions of war, the analysis of the system of financial and budgetary support for the social protection of the population of Ukraine is carried out, and the directions of the financial and budgetary policy of the state regarding the development of the system of financial and budgetary support for the social protection of the population are determined. It is substantiated that the development of institutional mechanisms for the management of state resources in the context of the financial and budgetary provision of social protection will contribute to ensuring the social security of people, the use of a combinatorial toolkit of financial and budgetary provision of social protection of Ukraine in the conditions of war should correspond to the priority of increasing the level of financing of the state's defence capability. [ABSTRACT FROM AUTHOR]

The article analyzes the state of household income and consumption in Ukraine in peacetime and wartime. The role of financial resources of the population in the financial system of the state is substantiated. It is proved that income plays a crucial role in the formation of the financial potential of the population. The impact of the war on the financial resources of the population and the volume of its savings is investigated. Directions for optimizing the formation of household income are proposed. The influence of the NBU monetary policy on the financial activity of households is analyzed. It is found that the relationship between the interest rate and the level of income, expenses, deposits and cash investments is weak. This is confirmed by the correlation and dispersion coefficients. In particular, the value of the correlation coefficient between the growth rate of the NBU discount rate and the average wage in 2021-2023 did not exceed 0.09. Such a weak impact of the NBU's interest rate can be explained by price stickiness, wage stickiness and the basic principles of the HANK model. [ABSTRACT FROM AUTHOR]

Healthy democracies require ethical leadership and respect for rules, but since the 2000s we have witnessed serious attacks on standards in the UK Parliament. Two narratives about scandals will reveal cultural and social aspects that are often ignored by the public, journalists and parliamentary scholars. A slow development of conditions led to a scandal over misuse of expenses in 2009, while rule-breaking in Parliament during Prime Minister Johnson's term in office emerged more suddenly, in part out of the rupture of Brexit. Making sense of these cases about standards, and the connections between them, requires a theoretical approach that goes beyond looking at the bad behaviour of individuals or rotten cultures within a malfunctioning system. In the gap between the two, you find relationships. I make an argument for a relational, cultural and historical approach within which people act in complex configurations of interdependence as both individuals and socialised actors. [ABSTRACT FROM AUTHOR]

This paper examined a large sample of equity SMAs (separately managed accounts, hereafter) from 1999 to 2023. This paper found that separate accounts have much higher expenses than ETFs and may outperform or underperform ETFs in terms of gross return and net return depending on their investment styles. However, this paper found that separate accounts consistently outperform ETFs in terms of risk-adjusted gross and net return alphas across different investment styles using the Fama and French Three Factor Model. Additionally, this paper found no significant evidence that tax is proactively managed within separate accounts. Lastly, this paper found that on average SMAs' risk-adjusted alphas do not persist over time. [ABSTRACT FROM AUTHOR]

Copyright of Religación: Revista de Ciencias Sociales y Humanidades is the property of Religacion: Revista de Ciencias Sociales y Humanidades and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The anaesthetic training programme in the United Kingdom (UK) spans over seven years and is overseen by the Royal College of Anaesthetists (RCOA). Junior doctors in England are currently striking amid ongoing pay negotiations with the government, and almost all junior doctors are worried about the cost of living. This article provides an overview of the average financial cost of training for doctors in the anaesthetic training programme. The cost incurred by anaesthetic trainees illustrates the level of financial burden faced by trainees across multiple specialities. The cost includes: student loan repayment (with interest rates), compulsory membership fees (including the Royal College of Anaesthetists and General Medical Council), postgraduate examinations (Fellowship of the Royal College of Anaesthetist exams are compulsory to complete training) and medical indemnity. The average trainee spends between 5.6% and 7.4% of their annual salary on non-reimbursable costs. This article delineates for aforementioned expenses and compares them with the training programs in Australia and New Zealand, given their status as frequent emigration destinations for UK doctors. [ABSTRACT FROM AUTHOR]

Persons with Parkinson's disease (PD) and society at large can profit from a strategic investment into a forward leaning, practical, preventative, and proactive multidisciplinary care policy. The American healthcare system is not easily bent to accommodate this type of care, and thus a tax benefit is an attractive option. An individual federal income tax benefit of $6200 each year for every person residing in the US with a diagnosis of PD, could among other offerings provide monthly access to a licensed clinical social worker and access to mental health services. The implementation of more coordinated care has the potential reduce the burden of depression, anxiety, and demoralization. Personal training would also be covered and directed by physical and occupational therapists. The combination of home-based and telemedicine services would have the added benefit of improving access. The tax benefit would also provide access to a dietician. This type of care strategy could be designed to proactively identify early signs of aspiration and urinary tract infections to 'head off' significant morbidity. A $6200/year individual tax benefit for those diagnosed with PD will thus translate into more fall prevention, more care in the home setting, less hospitalizations, less depression, less anxiety, less demoralization, better diets, and less persons placed in nursing facilities. Additionally, this tax benefit will provide the potential for billions of dollars in savings to the healthcare system. A tax benefit for PD is a practical preventative and proactive strategy which can serve to advantage both this generation and the next. [ABSTRACT FROM AUTHOR]

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

High expenses are associated with international investment arbitration. To save the additional expenditure of the adjudication, parties typically prefer sponsored third-party arbitration proceedings. On the other hand, the third-party funder is interested in funding the arbitration to benefit significantly from the dispute's resolution. Interestingly, the arbitrators should be able to overlook the Third-Party Funding [TPF] issue to gain the necessary competency. Their competence is limited to disputes between the foreign investor and the host state only. This article discusses the concept and legal status of the third-party funder in arbitration. [ABSTRACT FROM AUTHOR]

It is widely evident that cost of living among university students are increasing over time. That said, little is understood about factors associated with general expenses among students in Malaysian universities. The present study uses primary survey data (n = 454) to examine the correlates of the total amount of money spent by students in a month. An ordered regression model was used to shed light on factors contributing to different magnitudes of expenses. The explanatory variables consisted of demographic factors, financial knowledge, parental income, peer influence, and personality trait of conscientiousness. Findings from the present study showed that a large proportion of students spent between Ringgit Malaysia (RM) 201 and RM400 per month. Young, male students tended to spend more than older, female students. Expenditure was higher among Chinese students than Malays. Educational levels and income were found to correspond to spending. Having good financial knowledge was associated with reduced expenditure. Students who were influenced by their peers were likely to indulge in high spending compared to those who were not. These findings have important implications for strategic planning and to assist policymakers, parents, and university authorities in formulating better intervention measures aimed at improving students' spending behaviour, thereby lowering cost of living. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economic Research & Business Administration is the property of Al-Farabi Kazakh National University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Internacional CONSINTER de Direito is the property of JURUA EDITORIAL and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background. The aim of the work was to determine the cost of treating patients with stage 5D chronic kidney disease (CKD) by dialysis methods of renal replacement therapy (RRT) in 2023 based on the analysis of the costs of using hemodialysis (HD) and peritoneal dialysis (PD) in one medical institution. Materials and methods. An open single-center study was conducted at the Кyiv City Center of Nephrology and Dialysis. During 2023, 779 patients with stage 5D chronic kidney disease received renal replacement therapy by dialysis methods in this institution. Among them, 718 participants were treated by hemodialysis and 61 patients by peritoneal dialysis (36 by continuous ambulatory peritoneal dialysis (CAPD) and 25 by automated peritoneal dialysis (APD)). Direct medical and non-medical costs were included in the calculation of the cost of treating chronic kidney disease patients using both dialysis methods. The estimate of the cost of treatment for one patient during the year was calculated according to the formula: when using hemodialysis/hemodiafiltration (HDF) method — the cost of 1 session × 156 sessions, in case of CAPD/APD — the cost of 1 treatment day × 365 days. Results. The analysis of the costs for the treatment of patients with stage 5D CKD allowed us to state that the average cost of one HD/HDF session in 2023 was 3,626.20 UAH, one day of CAPD and APD treatment was 1,539.78 and 1,829.12 UAH, respectively. The average cost of treatment of one patient by HD/HDF method during 2023 was 565,687.20 UAH, CAPD — 562,019.70 UAH, APD — 667,628.80 UAH. In the structure of the cost of treatment, regardless of the modality of RRT, the most expensive component is the cost of consumables. State reimbursement under the Program of Medical Guarantees in 2023 for the treatment of one patient with stage 5D CKD during the year was 385,788 UAH when using GD/GDF, 412,085 UAH for CAPD, 662,110 UAH for APD. That is, based on the data we received, the Program of Medical Guarantees covers only 68.2 % of the costs of medical institution for the treatment with HD/HDF, 73.3 % for the treatment with CAPD and almost 100 % for the treatment with APD. Conclusions. The real cost of treating patients with stage 5D CKD using dialysis methods of RRT is higher than the rate of state reimbursement. The Program of Medical Guarantees doesn’t fully cover the costs of medical institutions for the treatment of patients with stage 5D CKD using RRT methods. CAPD has indisputable advantages in terms of both medical and economic benefit. In addition, the advantage of using CAPD over other dialysis modalities during the war is the absence of dependence on water and electricity supply, the number and workload of medical personnel, the need for patients to constantly visit the dialysis center. [ABSTRACT FROM AUTHOR]

Copyright of Análisis is the property of Universidad Santo Tomas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to investigate to what extent the construction and demolition waste generated by households is managed by the principles of circularity and to identify the main influencing factors in the behavior of households regarding the circularity-based management of construction waste in Latvia. The current research presents principles of circularity of household-generated waste based on a systematic literature review, and the data obtained from a survey were analyzed using both descriptive and inferential statistics. This study clarifies the circular economy rationale for construction and demolition waste (CDW) management in Latvia and proposes further development to promote the achievement of sustainable development goals and increased energy efficiency. The results reveal that the observance of circular economy principles in construction and demolition waste management among Latvian households does not correspond to good circular economy practices due to attitudes toward environmental issues, expenses, and logistics; thus, compliance with these principles and legislation as well as closer cooperation between municipalities and households can promote significant economic benefits. [ABSTRACT FROM AUTHOR]

Copyright of University of Sharjah Journal for Humanities & Social Sciences is the property of University of Sharjah - Scientific Publishing Unit and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The financial results of business entities are an important indicator of the state of the industry, based on which operational and systemic decisions are made regarding the determination of development priorities, regulatory and legal regulation, budget financing, taxation and other state management mechanisms. Timely identification of existing trends and possible risks and a comprehensive assessment of the influence vectors and dependencies of all economic activity components, especially in martial law conditions, allows for more balanced and effective decisions capable of ensuring stable long-term development. The article aims to identify the latest trends in the formation of financial results of agricultural enterprises and assess the prospects of their growth in the conditions of war and postwar reconstruction. The article examines a set of indicators characterizing the financial results of agricultural enterprises over the past decade. The main trends regarding the dynamics and volumes of critical financial indicators of enterprises, including the individual branches of agricultural products, have been clarified. The main factors influencing the financial results of enterprises, changes in the structure of their financial assets and liabilities, and individual indicators of financial stability and solvency are determined. The study results show that in the pre-war period, agricultural enterprises' financial results steadily improved, reaching their historical maximum in 2021. Such a trend indicated the real prerequisites for further qualitative growth of the agricultural industry. In martial law conditions, most of the positive trends slowed down significantly. At the same time, the preservation of the financial potential of agricultural enterprises and the prospects for their growth depend, first of all, on the duration of the war and the possibilities of state support. [ABSTRACT FROM AUTHOR]

Copyright of Economica: Revistă Ştiinţifico-Didactică is the property of Academy of Economic Studies of Moldova (AESM) / Academia de Studii Economice din Moldova (AESM) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study is based on the role of advertising expenses in the sales of the fertilizers industry in Pakistan. The study is the quantitative one and conducted with the help of an adapted questionnaire. The study was conducted with the help of data collected randomly from two hundred stakeholders of the fertilizers industry, these stakeholders mainly include customers and employees of the fertilizers companies. The analysis was performed on the collected data with the help of the statistical software SPSS to know about the role of advertising expenses on the sales of fertilizers in Pakistan. The statistical analysis include descriptive statistics, reliability, and correlations. These three statistical analyses were used to know what relationship advertising expenses have in the sale of fertilizers in Pakistan. The results of the study show the relationship between the variables advertising expenses and sales of fertilizers in Pakistan have medium positive. Thus, it can be concluded that advertising expenses have a role in the sales of fertilizers in Pakistan. [ABSTRACT FROM AUTHOR]

In Ukraine, the issue of assessing losses as a result of military aggression became relevant in 2014 after the annexation of part of the country's territory by the Russian Federation. Until 2022, Ukraine's state structures developed several regulatory documents regulating these issues. However, the problems of methodology and techniques for assessing damage and losses as a result of military actions in Ukraine have again come into the focus of academics and expert practitioners after the full-scale and extremely destructive aggression that began on February 24, 2022. It became clear that it would be impossible to assess the volume and variety of damage and losses caused to Ukraine based on previous approaches and methods. The purpose of the article is to substantiate the need and ways of developing the methodology for assessing damage and losses of enterprises as a result of the war, to determine the possibilities of mutual enrichment of the methodology of expert and accounting evaluation for their combined application when calculating losses from military actions in Ukraine. The work reveals the economic and regulatory essence of the approaches to assessing the damage and losses of enterprises from the war applied in Ukraine: the World Bank's rapid assessment methodology; methods of property-by-object assessment of the State Property Fund of Ukraine; methodology based on the accounting assessment methodology of the National Academy of Agrarian Sciences of Ukraine. The authors critically analysed their potential and opportunities to achieve the goals set by the Ukrainian authorities for conducting a mass and operational assessment of economic losses from the war and ensuring a transparent and fair compensation policy. The main criteria for evaluating efficiency when choosing and using one or another approach for assessing enterprises' losses from the war were determined. The essence of the assessment methodology was revealed, and the methodological features of expert and accounting approaches to determining the damage and losses of enterprises from the war were defined. Reasoned possibility of mutual enrichment of the methodological bases of expert and accounting assessment through reciprocal borrowing of methods, procedures, techniques and methods. The practicality of both individual and combined application of expert and accounting approaches to assessing damage and losses to achieve the goals set by the Government of Ukraine has been proven. [ABSTRACT FROM AUTHOR]

Copyright of REMAH Journal is the property of Research & Development of Human Recourses Center (REMAH) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Market relations in the agricultural sector require enterprises to have a profound understanding and efficient management of expenses. The relevance of the topic is determined by the need for making prompt financially justified decisions in the field of marketing based on accounting data about the composition, structure, and dynamics of expenses of agricultural enterprises. The purpose of the study is to improve the classification of marketing activity costs of agricultural enterprises, aimed at enhancing the efficiency of enterprise resource utilization, optimizing marketing activity expenses, and ensuring the sustainable development of agricultural enterprises. To achieve the stated goal, the following methods were used in the research: analysis, analogy, and generalization -- to study scientific works on the topic of the article; observation and detailed description helped to gather and summarize factual material. Assessing the level of marketing expenses will allow for the budgeting of marketing measures, including expenses for advertising, product promotion, market research, and other marketing activities. Accounting for marketing activity expenses will help the enterprise determine how significant its marketing investments are and whether they meet the set objectives. The structure of marketing expenses indicates the distribution of funds among various marketing channels and tools. This allows determining which marketing means are more efficient and result-oriented. The research summarizes the views of scientists on the essence and structure of marketing activity expenses of agricultural enterprises, analyzes the possibilities of using the mentioned classifications for the accounting representation of marketing expenses. Based on this, an updated classification of marketing expenses was proposed, which emphasizes digital marketing as a separate group, considering the technological direction of business processes development. This segment includes expenses for paid search results in search engines, product promotion on specialized agricultural electronic resources, social media marketing, and collaboration with influencers. The implementation of the mentioned classification will allow to optimize marketing expenses, expenses, strengthen competitive positions and productivity of the agrarian business. It can also be used for further research on marketing activity accounting and management in agricultural enterprises. [ABSTRACT FROM AUTHOR]

The problem of researching transportation systems is the cost of such research. It is impossible to conduct an experiment to study changes in passenger flows on routes when the cost of traveling on the route itself or on competitors' routes changes, because such experiments will have their own monetary impact on society and on transport enterprises. It is also difficult to conduct experiments on the state of the system when changing rolling stock, which is also very expensive given the existing scientific interest. A significant cost for the financial burden on transport enterprises or societies can significantly affect the financial flows of the manufacturer or society, and therefore such experiments and conclusions from experiments are not fully conducted, which can lead to uncertainty of actions at certain stages of the project development for the operation of a vehicle on the route. To prevent the occurrence of uncertainties, scientists have proposed modeling certain processes of the route operation. The disadvantages of this approach are that its actual implementation is limited to simulating a certain set of factors. As a result, the obtained models largely consider one route and the impact of one or two factors on it. The proposed model of the transport route network takes into account the interconnectedness of the simultaneous operation of many types of transport and their routes in the network. For the first time, an integrated approach to the study of transport processes is proposed, taking into account the dependence of economic indicators on technical ones and vice versa. The modeling of the route network of the entire region of Ukraine with simultaneous operation of water, air, road and rail transport is carried out. The results of the work demonstrate the model's capabilities in planning the functioning of the route on the example of air transport. It is determined that it is possible to establish dependencies between time and financial flows. This approach makes it possible to administer the passenger transportation system in the region with a thorough determination of the consequences of certain actions. [ABSTRACT FROM AUTHOR]

Fiscal risk can arise in countries where the government applies a tax system that has only one purpose, to bring revenue to the budget. If a country wants to attract investors from other countries, it must apply a proper tax system, without high taxes, because those investors will be tempted to migrate to other countries with a more permissive tax system, perhaps even to those countries considered tax havens. In addition to all this, an important role in implementing a tax risk-free tax system is also globalisation. Nor should we forget inflation, which can occur and lead to a high tax risk, which can result in an erosion of the income of enterprises and a decrease in profitability. The objective of the paper is to highlight the tax risk to which an enterprise is subject in various situations (inflation, globalisation) and their effects. [ABSTRACT FROM AUTHOR]

Over the years, ensuring the necessary resources to meet the performance standards imposed by international organizations to which Romania belongs, namely NATO, has held a very important place among the main objectives and activities of the state. The extensive process of transformation and continuous adaptation undergone by various bodies and structures of the country has led to a harmonization of resources, with studies conducted on the unfolding phenomena and measures implemented to adapt to the requirements of today's society regarding their management. The objective of this study is to outline a general overview of how NATO investment projects are carried out in Romania through public institutions under the Ministry of National Defense, using financial and accounting information, in compliance with national and international legislation, to ensure the continuous fulfillment of objectives and standards set by the North Atlantic Alliance. [ABSTRACT FROM AUTHOR]

Copyright of Military Technical Courier / Vojnotehnicki Glasnik is the property of Military Technical Courier / Vojnotehnicki Glasnik and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research paper provides the design and development of an "Expenses Tracker Application" with the Flutter framework. As modern life becomes more and more busier, effective financial management solutions are more important, and mobile applications are becoming an essential tool for such purposes. This research focuses on creating a user-friendly, cross-platform application that helps users manage and track their spending efficiently. The research outlines the architectural choices, development methodology, key features, and design considerations of the Expenses Tracker App. The application uses Flutter's capabilities to offer an easy and intuitive experience to the user. It comprises categorization, expense entry, monthly budget setting, usercentric design principles, and data visualization. The significance of this research lies in creating a practical and user-oriented tool for financial management, utilizing the capabilities of Flutter's cross-platform nature. The concluding observations reflect on the contribution, achievements, and future advancements of the Expenses Tracker App to ease expense management. The research upholds Flutter as a practical solution for developing applications that cater to real-world requirements in a usercentric and modern method. [ABSTRACT FROM AUTHOR]

This study was conducted to investigate the factors that affect consumer behavior toward changing fuel prices among employees of Parañaque City. The objectives of the study were to determine the factors that affect their behavior towards changing fuel prices in terms of daily activities, expenses, and mental health, the recommendations, and strategies that can be applied by oil companies and government in addressing these challenges. A quantitative-descriptive research design was utilized. The researchers use convenient random sampling, a non-probability sampling method. The study was conducted among the employees of Parañaque City who use public and private vehicles. In the distribution of the questionnaire to the respondents, the researchers used an online survey for distribution and collection of the data. The analysis and interpretation of the gathered data were carried out using frequency and Percentage, mean and standard deviation, Kruskal Wallis, and the spearman rho correlation using SPSS. It was also used to determine there the significant difference between the demographic profile of the respondents and consumer behavior towards changing in fuel prices. The findings revealed that the majority of the 100 respondents of this study were aged 18 to 25; most of the respondents were female; the majority of the respondents were in rank and file or belonged to clerical positions; the majority of the respondents have 4 to 6 family members; most of the respondents have less than 15,000 monthly income, and the majority of respondents are using public transportation. Based on the correlation table, showed that there’s a strong positive relationship between the three factors: Daily activity, Expenses, mental health to consumer behavior in relation to changing in fuel prices. The student recommends that the government should improve public transportation systems that are efficient and accessible to commuters and monitor evaluate oil companies’ prices impose to its customers to ensure that fair prices were given to motorists. [ABSTRACT FROM AUTHOR]

Tourism plays a vital role in generating revenue for Georgia. The influx of tourists contributes to various sectors of the economy, including accommodation, transportation, food and beverage services, entertainment, and retail. Furthermore, tourism can have a multiplier effect on the economy. When tourists spend money in Georgia, it circulates through the economy, generating income for various businesses and individuals. This increased economic activity leads to further job creation, stimulates investment, and contributes to the overall development of the country. Additionally, tourism also generates indirect revenue through associated sectors such as agriculture, construction, and manufacturing, which cater to the needs of tourists and the tourism industry. In the process of the research are used general scientific methods (systemic, structural, functional) and private methods (graphic and those of conformity). Official statistical data existing in the country as well as the data and evaluations officially published by international organizations are also used. Based on the research done we would like to provide several recommendations aiming to provide a foundation for improving the financing of sustainable tourism in Georgia, enabling the region to develop and support tourism initiatives that are economically viable, socially inclusive, and environmentally responsible. [ABSTRACT FROM AUTHOR]

Nowadays, queues be seen in fast food restaurants and in all service-based businesses. This study is a mathematical analysis of such business firms with the help of Queueing Theory. The discounts and promotions entice customers to the firm and in this study such attracted customers are referred to as Encouraged Arrivals. The Chi-square test is used to determine the kind of encouraged arrival pattern that adheres to the data observed from a fastfood outlet. We introduce the encouraged arrivals in an M/M/k queueing model for the analysis of performance metrics. The performance metrics of the various encouraged arrival patterns are compared and the ideal one is chosen for the firm. The economic analysis shows that with encouraged arrivals, the cost associated with the time lost due to waiting is reduced gradually with increasing number of servers. Thus the firm increases its projected profit with encouraged arrivals. This study helps the entrepreneurs to decide the kind of discounts that would attract the customers simultaneously improving the firm's profit. Little's law is also verified. [ABSTRACT FROM AUTHOR]

Costs at coal mining companies are analyzed. The production dynamics of coal and other minerals is studied. By vertical and horizontal analysis of annual financial statements, the cost dynamics and structure at major Russian coal mining companies are calculated. The costs and financial results of mining companies are compared. A matrix describing the economic effects of cost minimization at coal mining companies proposed. The possibility of cost optimization by internal management mechanisms is assessed for Russian coal mining companies. A cost classification is proposed for coal mining companies, in terms of causative factors, responsible parties, risks, and so on. [ABSTRACT FROM AUTHOR]

The paper emphasizes the importance of subsidizing agricultural activities, taking into account the climate changes that are more and more evident making agricultural holdings particularly vulnerable from an economic point of view, the most exposed being the small ones. The technical-economic the economic-financial analysis methods drew a technical-economic diagnosis of a small-scale vegetable farm in Romania, in order to highlight the major impact that subsidies have in achieving incomes that ensure the continuity of the activity. The vegetable farm under study was established in 2018, being included in the category of micro-enterprises paying income tax. It owns agricultural land exclusively on lease, the existing crops being those of wheat, corn, alfalfa, bell peppers and melons, with average productions/ha achieved similar to or below the average productions/ha recorded at national, regional and county level. From an economic and financial point of view, this holding presents a financial instability during the analysis period, based on the losses recorded in 2018 and 2020 and a non-compliant financial autonomy based on insufficient equity capital. It does not have the ability to generate constant profit during the period included in the study by capitalizing on production, it being small and insufficient, which denotes the major dependence on the income from exploitation subsidies in order to be profitable. Liquidity indicators evolve fluctuating and solvency is generally downward and positioned above the safety threshold, which places small-scale vegetable farms at risk of insolvency. [ABSTRACT FROM AUTHOR]

Over the past year, Ukraine has faced the challenge of protecting the integrity of its borders, the lives and health of its citizens, and the existence of the Ukrainian state as a whole. On February 24, 2022, the russian federation launched a full-scale war against Ukraine. Ukrainian servicemen and women have been defending the country's sovereignty from aggressors on a daily basis. Due to these events, the number of servicemen and their families began to increase significantly throughout Ukraine, given the constant mobilization of citizens to the Armed Forces of Ukraine. The Ministry of Social Policy of Ukraine notes that as of 2022, about 11 million people in Ukraine received pensions, of whom more than 540,000 were military pensioners. However, it is worth noting that the average amount of pensions received by the military in 2022 was about UAH 8,500, which confirms the low level of pension payments to this category of citizens. It should be noted that the average pension of a serviceman in Ukraine is several times lower than the average pension of a serviceman in the United States or one of the European countries (10 times lower than in the United States). This proves that the issue of reforming Ukraine's pension system to create an effective pension mechanism that could guarantee an adequate standard of living for military personnel in retirement is currently acute. After all, building an effective system of social protection for military personnel is a direct responsibility of our state. Accordingly, in the article, the authors identify and analyze the main aspects of pension provision for servicemen and their families in Ukraine, in particular in the Lviv region, namely: the amount of pension payments, depending on the types of pensions to which the serviceman is entitled, and the total amount of expenditures on pension provision for servicemen and their families in Ukraine, in particular in the Lviv region. The analysis provides an assessment of the state of pension provision for military personnel and their families, and formulates practical recommendations for improving the pension provision of this category of pensioners for further reform. [ABSTRACT FROM AUTHOR]

The cross-border medical-care industry has recently grown exponentially, and medical-tourism development has been an integral part of the marketing strategies of medical institutions. However, having a successful medical-tourism destination that best attracts customers might be difficult to attain, particularly in the context of scarce relevant literature. Participants' intentions to revisit a medical-tourism destination is better guided by the interplay of several factors, particularly clinical trust and well-being. The current study aimed to assess the impact of clinical trust and well-being on patients' intentions to revisit a destination through an online survey on a sample of patients who visited three medical-tourism institutions in Egypt. We investigated also a possible mediation relationship of three institutional variables, including the infrastructure, service quality and the provision of bearable expenses within the hypothesized framework. A structured survey was distributed to medical tourists who visited international medical centers in Cairo city and Red Sea resorts. A partial-least-squares structural-equation-modelling technique was used to validate the used constructs. Results showed that participants' intention to revisit the destination was significantly predicted by the affordable expenses, medical tourism infrastructure, clinical trust and well-being, but not predicted by service quality. Participants' well-being fully mediated the relationship between service quality and the intentions to revisit, whereas clinical trust and well-being partially mediated the relationship between the affordable expenses and psychological intentions. Decision makers in the medical-tourism sector might benefit from enhancing tourists' behavioral intentions via improving patients' well-being and enhancing clinical trust. [ABSTRACT FROM AUTHOR]

The article presents a multidimensional comparative analysis of the number of passengers transported by air in Europe between 2019-2022 in terms of economic security. Data for the study was taken from Eurostat and categorized line and bar graphs were used. The conducted research shows that in 2021, in each of the considered European countries, an average of 138% of the number of passengers of 2020 were transported by air. In 2022, an increase to 230% of the number of passengers of 2021 was observed. The forecasting of the number of passengers conducted by air transport for 2023 in 29 European countries under consideration was made. A naive method was used for the forecasting. In 2023, the largest number of passengers will be transported in Spain, followed by Germany in the second place and France as third. The sum of the forecast of the number of passengers transported for 2023 in 29 European countries under consideration will equal 1 401 839 218 people and will be higher than in 2022 by 296 222 604 people. [ABSTRACT FROM AUTHOR]

The aim of this paper is to analyse the comparability of headings included in the consolidated statements of profit or loss and other comprehensive income prepared under IFRS. The study required the analysis of statements of profit or loss and other comprehensive income patterns ensured by Polish accounting regulations as well as IFRS propositions in this field. Moreover, it covered the analysis of structure and content of IFRS consolidated statements of profit or loss and other comprehensive income prepared for the 2005-2019 period by Polish listed companies. The empirical study based on 477 consolidated statements of profit or loss and other comprehensive income showed that Polish entities use national patterns in IFRS reporting. Moreover, the results indicate that some entities were using the terms proposed by IFRS only in some years. As the analysis showed, there are some factors that may diminish the comparability of financial statements prepared under IFRS. To protect users of financial statements from making wrong decisions based on the illusion of comparable IFRS statements, there is a further obligation for research on how comparable IFRS financial statements really are. Bringing attention to comparability problems with IFRS financial statements may influence future regulators' approach in setting standards. This can enhance the quality of financial statements. [ABSTRACT FROM AUTHOR]

Copyright of Revista FACE is the property of Universidad de Pamplona and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Universal History Studies is the property of Sabit Dokuyan and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Studia Antiqua et Archeologica is the property of Studia Antiqua et Archeologica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The paper proposes the analysis of power supply system efficiency, including power supply reliability, power quality, and the quality of technological connections to power networks. In the paper, there is the interpretation of the power supply system efficiency, the main criterion of which is the minimization of operation expenses. The article lists the types of expenses, divided into stimulating and supporting. It is found that the regulation of stimulating expenses allows managing the power supply system efficiency, while supporting expenses provide the ability to fulfill the conditions of quality of services from power supply companies. The dependencies of expense constituents on the power supply outage time are shown. It allows developing stimulating mechanisms for power supply companies and consumers to improve the power supply reliability, power quality and the service quality of technological connections. [ABSTRACT FROM AUTHOR]

S. C. LuzardoPrestServL. L. C. is an economic agent with a considerable seniority in the field (founded in 2009), which appeared in the idea of satisfying the local requirements, related to the needs of the landowners regarding the execution of mechanical works in the agricultural field. In the course of time according to the Articles of Incorporation and due to the evolution of the economic environment, the company has achieved the diversification of its activity by focusing on the cultivation of field plants. The vast majority of the current activity is carried out on the territory of Bârca and Giurgița communes in Dolj County. During the period 2018-2020, the unit cultivated autumn wheat, barley, oats, corn, sunflower and alfalfa.The works follows the situation and the evolution of the financial indicators, starting from the profit and loss account of the unit. The economic operator recorded total revenues between 3,839,945 and 4,058,383 lei (2018 and 2020 respectively), variable total expenses from 3,022,907 lei in 2018 to 3,987,541 in 2020, and the net profit rate reached extremes of 0.97 and 26.05% in the case of the years 2020 and 2018. At the unit level, there is a need for an adequate management of inputs, as well as a more careful reporting on market realities in order to be able to cope with the current economic situation. [ABSTRACT FROM AUTHOR]