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The article highlights the distinguished career of Martha Gerhart, a renowned classical vocal coach whose work has deeply influenced the field. Topics include her extensive contributions to opera houses, her significant role in translating and publishing vocal anthologies, and her impactful career as a music coach and accompanist.

Fluctuations in the international price of crude oil follows the axioms of the market economy, in which the prevailing price level is mostly decided by the demand and supply mechanism as a fundamental element. Oil price shocks has a negative and significant effect on Gross Domestic Product. Oil shocks transmission mechanism to the economy, starting from the effects of demand, supply, and even exchange rate of trade. Another factor having a significant effect on the stability of the financial system is the monetary cycle, which consists of inflation and the effect of exchange rates. The type of data in this study was time series data taken from January 2020 to December 2022 by conducting a documentation study conducted on the publication of monthly transaction reports from the required data. Financial System Stability Index is measured by the Credit Growth Rate of North Sumatra and monthly data from the Monetary Cycle and Macroeconomic Factors of World Oil Price. Inflation Variable had the highest extraction value, meaning that inflation had a significant effect on North Sumatra Financial Stability and this of course must be taken into consideration for the North Sumatra government in overcoming the impact of covid-19 which can disrupt the financial stability of North Sumatra. The variable money velocity was a moderating variable affecting the relationship between currency exchange rates and the financial system stability of North Sumatra. The results found that financial system stability could be realized by limiting the circulation of foreign currency in Indonesia by only granting ownership permits and foreign currency transactions for certain needs. Then the government must also play a serious role in dealing with the symptoms of inflation by ensuring that the supply chain of basic commodities for industrial and household needs can be comprehensively available so that inflation control can be carried out properly, so that the stability of the monetary system in a country can be achieved significantly and sustainably. [ABSTRACT FROM AUTHOR]

This research uses qualitative analysis method techniques and data collection using observation, depth interviews, questionnaires, and comparative analysis techniques. This research analyzes the trends in human resources management systems, HRMS in the digital economy implemented by the Russian company, Elcom+ LLC. The problem and subject matter of this research is how to study the trends of HRMS in the digital economy in improving company performance, whether the analysis of suitable international experience, and Russian HRM practices has an impact on improving company performance. The result is an effective modern HRM supported by the disciplines of digital management, site development technology, HRM knowledge, innovation management and offers a favorable system for the application of new methods of recruiting and selecting employees, to attract talent, motivate, stimulate employees, and also timeliness is a virtue. Therefore, the purpose of this research is to study the trends of HRMS in the digital economy through the analysis of international experience, find the analysis of international experience and HRM practices of enterprises in Russia. The results of this study have an impact on HRM and corporate financial management. Furthermore, the conclusion of this research is the potential role of HR designed to meet the challenges of automation and digital transformation in organizations, agile work culture. Moreover, the results outline that HRM systems can be compared, developed, additionally applied to the digital economy system with the support of site development technology and cloud systems. [ABSTRACT FROM AUTHOR]

Short-haul or domestic flight bans are sometimes demanded as (potential) measures to reduce the air transport sector's carbon footprint. Using an example from Austria as a case study, we assess some key effects of stopping such services. After illustrating alternative routing options, we apply publicly available data to identify key traffic and financial impacts of the suspension of the Linz-Vienna route in the year 2018. Demand data at the origin-destination level suggest that approximately 25% of former Linz-Vienna transfer passengers have switched to flights via Frankfurt instead of using alternative transport modes to either reach Vienna or an alternative departure airport. Approximately 50% of former route passengers now seem to use the train to Vienna as part of their air ticket (AIRail Rail and Fly). For the operator of Linz Airport, these shifts indicate a reduction of 31,000 departing passengers and approximately 1,500 flights per year, representing a possible decline of €3.5 million in aeronautical revenues according to the current airport charges regulation. We finally discuss implications for a (potential) discontinuation of other domestic routes in the country as well as the possible environmental impact of such measures. [ABSTRACT FROM AUTHOR]

The paper's main aim is to investigate the relationship between the ESG activities scores and profitability metrics of 33 public companies listed on the Warsaw Stock Exchange. By utilizing the Refinitiv methodology, we answer whether a company's environmental, social and governance performance perspectives positively affect the ROA, ROE and ROC ratios or whether there is a negative relationship. A secondary objective of the research is to investigate the relationship between profitability and the magnitude of aggregate-based earnings management in the tested sample. The moderating effect of earnings manipulation on the links between ESG performance and a company's profitability metrics is a research gap that has not been well-studied to date. This research demonstrates contradictory results: a positive relationship between the social dimension of ESG activities and the financial performance of companies was observed regarding ROE and ROC ratios. The negative impact of the environmental pillar rank on the ROA ratio was captured only in selected regression analyses. The governance pillar score did not statistically affect the tested profitability metrics. On the other hand, we gathered evidence that public companies with a high range of non-financial disclosures tend to alter earnings via accruals, and discretionary accruals statistically affect the ROA, ROE and ROC ratios. These finding contrasts previous research claiming that the earnings management phenomenon is a typical agency problem and that the policy of non-mandatory disclosures following the ESG assumptions could constrain the asymmetry of information and managerial information advantages. [ABSTRACT FROM AUTHOR]

Introduction: Living donation increases the organ supply, but associated non-medical expenses can disincentivize donation. Programs aimed at increasing living donation need to better understand how financial obstacles, including lost wages, impact the decision to pursue donation. Methods/Approach: Forty-eight interviews were conducted and analyzed using a grounded theory approach. Findings: Three key themes were identified that influenced decision-making: emotional attachment, temporal flexibility, and job security. These themes emerged when dividing interview participants into 3 groups: close relationship donors, broader network donors, and non-directed donors, representing donation to a family member or friend, a specific person they do not know well or at all, or a non-specified individual, respectively. Most close relationship donors wanted to donate regardless of personal financial cost, based on emotional attachment to the recipient. Wage reimbursement did not typically affect their decision-making but could reduce stress. Since non-directed donors did not donate to a specific individual, they could wait to achieve financial stability before donating, if needed. While wage reimbursement might create more proximate stability, non-directed donors had the flexibility to postpone donations until they could independently achieve financial stability. Lacking emotional attachment and temporal flexibility, broader network donors were particularly active decision-makers and most influenced by wage reimbursement. Across all groups, donors with job security were more resolute about donating. Conclusion: The findings underscore the importance of lost wage reimbursement to facilitate donation and reduce stress, and policies to protect donor job security. [ABSTRACT FROM AUTHOR]

This model separates the visit into two distinct parts with two distinct start times — one for the care team's pre-work and another for the patient-physician interaction. This model separates the visit into two distinct parts with two distinct start times — one for the care team's pre-work and another for the patient-physician interaction. [ABSTRACT FROM AUTHOR]

Purpose: This research paper aimed to study the legal structure of top-performing health governance systems and compare them with the Indonesian health social security system to identify the main differences and provide recommendations for Indonesian and other developing countries' health policymakers and administrators. Design/methodology/approach: Using formative research with a conceptual approach and statute approach as method in this study. Data was gathered using the document study technique, which studies various documents, especially legal documents related to health law, linked to legal purpose theories. Moreover, the World Health Organization ranking was considered to choose the two countries (France and Singapore) with a high social health security system for comparative analysis. All data collected has been analyzed using a qualitative and theoretical basis. Content analysis was performed by analyzing the legal documents, and the regulatory framework of all three countries was deeply analyzed to draw conclusions and recommendations. Findings: Indonesia has specific laws to implement a social security system in the health sector. However, the lack of the best medical facilities and infrastructure and weak implementation of existing laws were identified as major reasons behind the poor health security system compared to comparative countries. Also, as a developing nation Indonesian Government face budgetary pressures and huge population challenges to meet required standards. Thus, the financing approaches used by Singapore and France may help developing countries meet these challenges effectively. Therefore, there is a dire need to strengthen the social health security system all over the country with amendments to laws and ensure the implementation of prevailing laws and regulations. Practical implications: Providing understanding related to the social security health system in Indonesia along with a detailed description of the sound social health security system in France and Singapore will further provide an avenue for the researchers to critically analyze this line of study to devise some valuable suggestions further and to draw loopholes in the system. Originality/value: A comparative approach for legal studies in the health sector is rare. So, this research advanced the social security health system-related literature and legal studies on the health sector by using this comparative approach to develop policy insights and future research directions, which will further help the field to grow. [ABSTRACT FROM AUTHOR]

Purpose: This article aims to assess the management of financial liquidity and working capital in companies operating in road transport services in Poland between 2019 and 2022. Design/methodology/approach: The study was conducted among a group of 110 enterprises with the highest revenues in 2022 to evaluate the strategies they employ in managing working capital. Comparative financial analysis tools and multiple regression models were used to assess the causal relationship between factors shaping financial liquidity. Findings: The results indicate that the highest level of financial liquidity was achieved in 2020, during the pandemic period. Companies predominantly adopt a moderate strategy in managing working capital, associated with lower insolvency risk. The independent variables included in the regression model explained the variability of the current liquidity ratio. The results of the multiple regression showed that, in the long term, financial liquidity improvement can be achieved through an appropriate asset structure and a low level of short-term liabilities. Research limitations/implications: The survey was limited to transport services companies in Poland. Limiting the sample to a specific geographical region may hinder generalisations. Therefore, future research could include companies from other countries. Practical implications: The findings from financially sound companies provide practical insights into effective financial liquidity management methods under challenging market conditions. Originality/value: The study showed which liquidity and working capital management strategies were effective during the difficult market turbulence. The results can be applied by other entities regardless of their sector of operation. [ABSTRACT FROM AUTHOR]

Chief investment officers frequently overlook the psychological aspects of leadership. Transitioning from technical expertise to managing people requires balancing analytical and emotional intelligence. Drawing on decades of research in psychology, the author introduces five principles for enhancing leadership in money management: focusing on intrinsic motivation and the process rather than the outcomes, prioritizing time spent in high-engagement activities (flow), embracing the mission and the meaning of active management, managing biases by understanding core beliefs, and understanding openness as a personality trait in portfolio managers. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal 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 Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal 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.)

Purpose: The study aimed to identify the factors impacting nurse unit managers' knowledge and ability importance of managerial competencies. Methods: The participants were 200 nurse unit managers who worked at general hospitals or tertiary care hospitals. Data were collected from February 1 to June 30, 2021, and analyzed using descriptive statistics, independent t-test, paired t-test, ANOVA, and stepwise multiple regression analysis with IBM SPSS/WIN 26.0. Results: Nurse unit managers perceived the ability of managerial competencies to be less important than knowledge thereof. Overall, nurse unit managers perceived the importance of human and technical competencies as the most important, while the importance of financial managerial competency as the lowest. The significant predictors of knowledge and ability importance of managerial competencies were 'nursing environment' and 'research experience', and the input variables explained 34% of knowledge importance and 25% of ability importance. Conclusion: Nurse administrators should continue to pay attention to the nursing environment, provide nursing unit managers with opportunities to conduct various research and provide related education. [ABSTRACT FROM AUTHOR]

Copyright of Polish Statistician / Wiadomości Statystyczne is the property of State Treasury - Statistics Poland 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.)

Providing a tool to help managers and financial institutions improve their credit analysis. To replicate, for Brazilian states, a Financial Condition Index -- or FCI, based on the research by Wang, Dennis, and Tu (2007), and then adapt this index to Brazilian fiscal rules. There is no record of a accounting index, as applied to Brazilian states. The measurement of the financial condition of the states of Brazil between 2014 to 2018, through a correlation test and factor analysis, and s empirical verification of the relations of the variables own revenue, personnel expenses, and indebtedness and the developed indices. [ABSTRACT FROM AUTHOR]

State government's role in monitoring local governments' fiscal distress gained importance after several local financial crises. Although many states have implemented state monitoring systems, the effectiveness of these systems has not been well understood. Using the case of the New York State, we conducted a regression discontinuity analysis to examine the effect of fiscal stress labeling on local governments. We find some evidence to support that fiscal stress labels lead local governments to improve their fund balance and cash positions. Specifically, school districts at the early stage of fiscal stress are more responsive to the labels than districts under more severe fiscal stress. [ABSTRACT FROM AUTHOR]

Motivation: The subject of interest presented in this study is the problem of spa fee and the resulting municipal revenues. In accordance with the international and constitutional standard of financial adequacy, including this fee in the revenue catalogue of only some municipalities should result from their specificity, i.e. generating additional budgetary expenditure not incurred by other municipalities. Aim: The purpose of this paper is to address the systemic differences of spa municipalities, and primarily the additional tasks imposed on them, as well as to analyse and assess the importance of spa fee in the financial management of municipalities. Based on the analysis of this fee legal structure, and in particular its subject, an attempt was made to indicate the factors influencing its fiscal efficiency and significance. Results: The fiscal efficiency of the discussed fee, as compared to other revenue categories, and its importance in the municipal financing structure are small (approx. 0.028% of the total municipal revenues and 1.47% of the total revenues generated by spa municipalities). The main factor influencing the amount of revenues from the fee and its share in the revenue structure is related to tourist activity in the municipality, mainly referring to a therapeutic treatment of natural persons. In the municipalities characterized by high tourist traffic, which results in an extensive accommodation offer corresponding to the demand, the importance of the fee in terms of financing is at a significant level, reaching even 7,1% of total revenues in the entire analysed period, i.e. 2017-2022 and over 8.8% in 2017. The occurrence of such cases is an argument proving the significant revenue potential of the fee. Increasing its use, in addition to developing both therapeutic and accommodation infrastructure in a municipality also requires taking action aimed at ensuring better efficiency of the spa fee collection. [ABSTRACT FROM AUTHOR]

IMPACT: The article sheds light on the intricate trade-offs encountered by public managers when coping with competing priorities and navigating between social and financial sustainability. For public managers, the key takeaway lies in recognizing that achieving social–financial sustainability necessitates specific strategies, organizational structures, and tools in public organization. These elements must be integrated, for instance, into performance goals combining social–financial sustainability. As trade-offs are made in budgeting and financial management processes, participatory and collaborative approaches are essential for desired social–financial sustainability impacts. By identifying and highlighting these trade-offs, the article initiates a dialogue where various stakeholders—each with distinct roles, goals, and values—can converge. Sustainability is often studied as an environmental or economic issue with a strong focus on metrics. The social dimension has received little attention in public administration research, and even less is known about the social and financial sustainability nexus. This article provides empirical insights, illustrating that socially and financially sustainable local government requires deep understanding of the decision-making processes in financial management and budgeting with respect to how much to spend and on what. [ABSTRACT FROM AUTHOR]

This investigation utilized the Midlife in the United States Survey (N = 3,258) to assess the relationships between sexual assault, sense of control, and financial stability. Age of first sexual assault and sexual assault revictimization were also considered in analyses of sexual assault survivors' data. Results revealed consistent associations between experiences of sexual assault and revictimization with lower financial stability and suggest that sense of control may be an indirect mechanism linking these variables. Findings have policy relevance and practical implications for practitioners. Restoring sexual assault victims' internal loci of control may promote more positive financial outcomes. [ABSTRACT FROM AUTHOR]

This study analyzes the impact of literacy inclusion and financial management on the performance and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Binjai City, North Sumatra. Utilizing a quantitative research method, the study collected primary data through questionnaires and interviews with 105 MSME owners. The findings indicate that higher financial literacy and inclusion significantly enhance the ability of MSME owners to manage business finances, thereby improving both performance and sustainability. The study highlights the critical role of financial management in the growth and stability of MSMEs, particularly in distinguishing between personal and business finances. Moreover, it confirms that well-managed finances positively influence sales turnover and decision-making processes within MSMEs. The research contributes to understanding the factors that drive MSME success in a regional context, offering practical implications for policy and training programs aimed at improving financial literacy and inclusion among MSME operators. [ABSTRACT FROM AUTHOR]

Background: As primary care is an important infrastructure for the entire health system, the employment structure choices of family physicians—whether to work in a managed care organization or be self-employed, can impact all effectiveness parameters of healthcare: quality, access, health equity, patients' experiences, and cost-effectiveness. The aim of this study is to assess the push and pull factors influencing family physicians' employment choices. Methods: This study employed a qualitative approach to explore the experiences of family physicians (FPs) who choose to work a self-employment practice. We conducted semi-structured interviews with twenty-seven self-employed FPs in Israel, selected through purposive and snowball sampling. The interviews were conducted via Zoom, recorded, and transcribed verbatim. Data analysis followed thematic analysis framework. The analysis yielded 10 themes, which were organized into two categories: pull and push factors. Results: Pull factors, i.e., factors that attract family physicians to become self-employed, included professional self-fulfillment, higher income, professional and business autonomy, working with secretaries according to one's personal choice, designing the space of the clinic, and flexibility in working hours. Push factors, i.e., factors that demotivated family physicians to work under managed care and pushed them to choose self-employment included low control over the work environment, workload, decreased professional and organizational autonomy, managerial pressures on quality measures, engagement in marketing activities, and tensions with non-medical staff in the Health Maintenance Organization. Conclusions: There are obvious implications of this work for Health Maintenance Organizations' policy makers. Balancing managerial pressure and tensions between family physicians and non-medical administration and ensuring suitable working conditions increased physicians' control over the work environment, and professional autonomy may decrease push factors and retain family physicians as Health Maintenance Organization-employed. Understanding pull factors may help to develop a strategy for maximizing cooperation with self-employed family physicians and reinforce physicians' linkage to the healthcare system's treatment objectives. [ABSTRACT FROM AUTHOR]

This study aims to analyze the influence of Fintech Payment, Financial Literacy, and Service Accessibility on Financial Management among the residents of Sigli City. The research employs a quantitative approach with a survey method, involving 100 respondents selected using the Lemeshow technique. Data analysis uses Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3.0. The findings indicate that all indicators have good validity and reliability. The evaluation of the structural model suggests that the variables of Fintech Payment, Financial Literacy, and Service Accessibility have a positive and significant impact on Financial Management. Fintech Payment assists the community in managing their finances through the features provided, Financial Literacy enhances individuals' ability to make better financial decisions, and Service Accessibility improves the ease with which the community can utilize financial services. [ABSTRACT FROM AUTHOR]

Comparing hospitals using multicriteria methods facilitates a thorough assessment of performance across multiple dimensions, supports informed decision-making, promotes accountability, and drives continuous improvement in healthcare delivery. This paper aims to apply multicriteria methods to assess hospitals in Slovakia in the pre-crisis (2019), crisis (2021), and post-crisis (2023) periods of the COVID-19 pandemic. The assessment is conducted using four multicriteria methods, i.e., a ranking method, scoring method, normed variable method, and TOPSIS method, and nonmetric multidimensional scaling (NMDS). The research sample comprises a group of hospitals classified under the sector (SK) NACE 86.1—Hospital activities. Seven indicators (financial and non-financial) were entered into the analysis. The results show that the agreement among the employed multicriteria evaluation methods was statistically significant. Moreover, the findings demonstrate that Slovak hospital rankings based on the selected criteria vary over time. The perfect quality of the NMDS models, as indicated by stress values below 0.025, shows that NMDS analysis provides a highly accurate and reliable representation of hospital comparisons. By combining multicriteria methods with NMDS, we harness the strengths of each approach to improve decision-making and achieve greater insights into intricate datasets. A comprehensive assessment of hospitals allows for the identification of the system's strengths and weaknesses, which can be utilized to formulate new improvement strategies. As an additional benefit, this paper includes a bibliometric analysis, offering a systematic evaluation and synthesis of existing research on multicriteria evaluation methods. [ABSTRACT FROM AUTHOR]

Most healthcare professionals agree on the "why" behind encouraging administrators to embrace Lifestyle Medicine as a means of treating chronic conditions and improving health. It is the "how" that often evades us. How do we build our business case to justify the sustained commitment to this approach to care? Each entity has unique obstacles and opportunities inherent in their business model and organizational culture. Attempts to position Lifestyle Medicine as a fundamental means for reshaping healthcare sometimes fall flat despite the value of the requests. Advance preparation including strategic planning and a well-designed approach can make the difference by addressing barriers and opening doors. Each business case will be unique, but there are critical elements that should be common to every strategic plan. We can identify foundational tactics to substantiate the need for integration of Lifestyle Medicine as a critical part of healthcare institutions and their financial plans. Given the momentum in Lifestyle Medicine as a discipline, recommendations can be based on successful practices in the development of business cases, program pilots, sustained budgets and outcomes that justify expansion. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Accounting & Finance Management (JAFM). is the property of Dinasti Publisher 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.)

Financial difficulties are not always caused by the influence of income, but are also influenced by errors in managing finances, for example not planning a financial plan. There are many factors that influence students' financial management behavior. The purpose of this study is to analyze three factors that influence students' financial management, namely financial literacy, self-confidence and the quality of financial learning. The research method used is quantitative descriptive with a population of 83 students of the Accounting Department of the State Polytechnic of Malang in 2023. The results of the study show that financial literacy, self-confidence, and the quality of financial learning have a positive effect on students' financial management, both partially and simultaneously. [ABSTRACT FROM AUTHOR]

Copyright of Amme Idaresi Dergisi is the property of Public Administration Institute for Turkey & the Middle East (TODAIE) 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 Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

Elderly people are a vulnerable group in society with specific needs. They are at greater risk of various health problems, financial difficulties, and social isolation. Caring for the elderly benefits not only them but also the entire society. The dedication and care that nursing students demonstrate in their work are critical to meeting the complex challenges of keeping older patients healthy. Motivation is a fundamental element of human behavior and learning. It can be triggered by various factors such as personal goals, interests, aspirations, external stimuli, demands, and rewards. It is important for achieving success and accomplishing our tasks, as it provides energy, direction, and commitment to achieving the desired results. Deciding on a career path is extremely challenging in everyone's life, especially in the nursing profession, where one must choose between working with patients of different age groups and varying health problems and needs. The motivation and attitude of students in the nursing specialty play a key role in their successful realization in working with the elderly. Purpose of the study: To study and analyze the main reasons for the lack of motivation among students majoring in nursing to work with the elderly. [ABSTRACT FROM AUTHOR]

Objective: The objective of the article is to examine the relationship between insurance market share and the financial results of insurance companies. We formulated the following research question: Is an insurance company's market position (market share) influenced by its financial results? If so, which ones? Research Design & Methods: The scope of research covers insurance companies operating in the insurance markets of the EU-15 countries. We surveyed the insurance companies with the largest market share. The research period covered the years 2012-2021. We compiled the data on the insurance markets of the EU-15 countries based on the OECD Statistics database and the financial data characterising the insurance companies selected for the study - based on the ORBIS Database. We used STATISTICA 13 and GRETL software to compile the survey results. We used the method of analysis of scientific literature - domestic and foreign, statistical and econometric methods and own observations. Findings: The research has made it possible to answer the research questions. Financial results influence the market position of an insurance company. This means that financial performance was one of the determinants of an insurance company's market position. This is indicated both by the analysis of the literature on the subject, where some studies confirm the existence of a relation between market position, measured by insurance market share, and the financial results of insurance companies and by our research covering the EU-15 insurance market. Implications & Recommendations: The research conducted will serve insurance companies and insurance market institutions - in financial management strategies, as well as by policyholders and beneficiaries of insurance contracts, i.e. consumers - in consumer decision-making. Contribution & Value Added: The study fills a research gap in the determinants of the efficiency of insurance companies and, in particular, the issue of the relation between the market share of a single operator and its financial results. They also contribute to the development of research in insurance finance falling within the discipline of economics and finance. The study of a homogeneous group of insurance companies - with the largest share in a given national market - as well as the study of the insurance market of the EU-15 countries, which should be considered stable with an established market structure, should be regarded as innovative. [ABSTRACT FROM AUTHOR]

Introduction: The COVID-19 pandemic posed significant global challenges to healthcare systems, necessitating rapid education and training adaptations for frontline workers. In Qatar, Hamad Medical Corporation Ambulance Service (HMCAS) has transitioned to distance learning platforms to ensure the continuing professional development of paramedics. The aim of this study was to evaluate the effectiveness of these online learning platforms in meeting the educational needs of HMCAS paramedics in pre-hospital care. Methods: A retrospective observational study design was followed using an online survey. Data were collected using a validated tool focused on accessibility, feasibility, and perception of online learning during the pandemic. Descriptive and inferential statistics (ANOVA) were used to estimate differences in satisfaction scores across themes and analyze the data. Results: The findings revealed that HMCAS paramedics reported high levels of satisfaction (mean 3.93 out of 5) with online learning, citing its ability to meet their educational needs, enhance academic performance, and provide a safe learning environment. However, challenges such as poor internet connectivity, financial constraints, and lack of face-to-face interactions were identified as limitations. ANOVA results indicated that there was higher satisfaction with the online learning program, and that it met their patient care management expectations. Conclusion: This study highlights the potential of online learning to meet the educational needs of paramedics during a global health crisis. The findings suggest that online learning can be an effective and resilient approach to education and training in future public health emergencies with appropriate quality control measures, improved feedback mechanisms, and strategies to enhance interaction and engagement. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to provide quantitative information about the development of Islamic financial management literature. For this purpose, it is aimed to draw attention to the development of this field by revealing the literature gap in the field of Islamic financial management. Design/methodology/approach: In this study, the document analysis method is used and the Web of Science (WOS) site is used to obtain the desired data. The time range of the study covers the years 1980–2023/January. The results obtained from the scans were analyzed by the bibliometric analysis method. The data obtained within the scope of the study are classified and analyzed using the VOSviewer program, which is one of the many software developed for scientific mapping analysis. The obtained data are presented in a certain order with the visual mapping method. Findings: In the analyses made, bibliometric analysis based on document review and including the subject of "Islamic financial management" in the WOS database between the relevant years has not been used in any study, which points to an important gap in the literature. However, 3,022 studies on "Financial management" and 1,830 studies on "Islamic finance" have been identified. Although there is no data on "Financial Management", the subjects of "Islamic finance" and "Financial management" related to the subject have been evaluated in terms of countries, the most publishing organizations, authors, publications and word–word groups, using the bibliometric analysis method, as well as making numerical and visual evaluations. These studies show that an infrastructure to include the subject of "Islamic financial management" has not been formed in the literature. Practical implications: This study points to an important gap in the literature. The subjects of "Islamic finance" and "Financial management" have been sufficiently covered in the literature separately. By combining this knowledge with new studies there appears an environment where original studies on the subject of "Islamic financial management" can be made and this study is aimed to shed light on this virgin area. Originality/value: In the literature bibliometric analysis based on document review including the subject of "Islamic financial management" has not been used in any study. To the best of the author's knowledge this study is the first in the literature to address the related issue and with it an important gap in the literature has been identified and an important case that will be a source for future studies has been revealed. [ABSTRACT FROM AUTHOR]

Maturity models (MMs) are used as a reference framework in various fields. In the public sector (PS), the principles of good governance have necessitated an evolution in financial reporting. This study aimed to design a model of accounting and financial maturity for PS reporting units. This study has a mixed-methods design. The initial MM was designed using a systematic review and expert panel discussions. Then, five focus group interviews were held over seven sessions. Next, a questionnaire was distributed among Iranian PS experts to validate the components of the MM. Thirty-two people filled out the questionnaire. A binomial test was used to validate the dimensions of the model. The outcome of this study was the design of a MM for accounting and financial reporting in PS units. The model was designed in five levels and includes eight dimensions, namely leadership, budgeting and financial planning, financial leadership and supervision, efficiency and effectiveness, rules and regulations, financial reporting, human capital and information technology. This model can be used as a basis for assessing the performance of PS units and to implement good governance in organizations. This model is applicable to all developing countries that utilize the revised International PS Accounting Standards and seek to establish a new PS management approach and performance-based budgeting. [ABSTRACT FROM AUTHOR]

This community service program was motivated by the limited understanding of ultra-micro business actors (UMi) in Candi Village, Semarang City, regarding financial management and calculating the Cost of Goods Sold (HPP), which affects business sustainability and welfare. The program aimed to provide education on financial management and HPP calculation to help members of the Micro Business Communication Forum (FOKUS) improve their business sustainability and economic welfare. To achieve this, the program employed the Participatory Action Research (PAR) methodology, which involved active participation from the business actors in all stages of the program. The methods used included theoretical education, interactive discussions, and practical HPP calculations relevant to the participants' businesses. The results showed a significant improvement in participants' understanding, enabling them to maintain accurate financial records and separate personal and business finances. The evaluation using the Respondent Achievement Level (TCR) showed scores above 80% in understanding financial management, HPP calculation, and business sustainability, with scores between 60% and 80% in applying this knowledge and improving welfare. The program successfully enhanced the participants' ability to manage their finances, project business profits more effectively, and increase overall business sustainability and welfare.

This community service activity aims to improve the skills of female heads of families in processing batik scrap waste into creative products with economic value, as well as increasing their entrepreneurial capacity through guidance in production, digital marketing, and financial management. This community service method used a training and mentoring approach. The partner of this activity was the Unity Fashion community, a women's community that focuses on developing skills in the fashion sector. The evaluation instrument for this activity used a questionnaire that measures the understanding, skills, and satisfaction of participants after participating in the training. The evaluation data were then analyzed descriptively. The results of this community service showed a significant increase in the skills and knowledge of partners, especially in terms of batik waste management and digital marketing, which had a direct impact on improving their family's economy. By empowering the female heads of families, it is hope that they will be able to become independent entrepreneurs who contribute to family welfare and environmental preservation through batik waste processing.

The article examines financial management of environmental enterprises from the standpoint of evaluating the results of financial analysis and specifics of its implementation. Increasing the competitiveness of environmental organisations in the Russian Federation and ensuring their prospects in the face of sanctions and restrictions at this stage of development is becoming increasingly relevant. The authors propose a methodology for financial analysis of industrial and environmental activities of an enterprise based on the calculation of key financial and private environmental indicators of environmental enterprises. The novelty of this study lies in an integrated approach to financial management based on the results of the analysis of financial and private environmental indicators of environmental organisations, covering the financial and environmental aspects of their activities. The integrated approach to financial management is innovative because it is founded on the close relationship between financial and environmental activities of enterprises. The presented article develops analytical support and methodological tools of the analysis for use by environmental enterprises, with consideration to their specifics, in order to improve the efficiency of financial management. The practical significance of this article lies in the analytical provision of effective financial management for the sustainable development of environmental enterprises.

The main purpose of this research article is to highlight the benefits brought by the Erasmus+ program in the professional and personal development of teachers participating in mobilities, thus adding value to the institutional management process. The main goal of the study is to first obtain a general picture of the degree of satisfaction of students enrolled in courses offered through the Erasmus + program in the field of education between 2020 and 2023, with a focus on the development of professional and personal skills, including emotional intelligence. Next, the study aims to identify success factors for the management of educational institutions where participatory leadership has been highlighted through the team responsible for promoting and carrying out the Erasmus + program as the project coordinator or consortium coordinator for that specific period. To emphasize the main benefits that the Erasmus+ program provides for both academic management and more specifically organizational leadership, our qualitative research narrows down from general to specific and is based on the following methodology: analyzing the publicly available documents from the National Agency for Community Programs in the Field of Education and Vocational Training (ANPCDEFP), monitoring and case studies related to the implementation of Erasmus+ projects, focusing primarily on the first two major stages: the initial mobilization and the follow-up. Our analysis revealed that the formulation and implementation of an Erasmus+ project constitute a strategic necessity for the management of educational institutions, particularly for the professional and personal development of the teaching staff, for internationalizing educational activities, for international cooperation, and for economic growth based on a smart and strict investment in human resources. This is the primary factor influencing the improvement of the quality of the educational system, as the development of teaching skills has both immediate and long-term effects.

The digitalization of control and accounting processes is a requirement of the present day due to the wide opportunities to increase competitiveness and efficiency of activities that it provides to enterprises of any industry. The aim of the study was to analyse the effectiveness of digitalization of control and accounting processes to ensure the achievement of the main objectives of agricultural enterprises. The present study used the method of statistical analysis, descriptive and comparative methods, as well as SWOT and PEST-analysis. The study found that the market for software products for agricultural enterprises continues to grow, with a growth rate of 13.5% per year. It was noted that agricultural enterprises can gain significant advantages with the use of new software products, which will increase the speed, accuracy, transparency, and accessibility of control and accounting processes. The paper examined the capabilities of Enterprise Resource Planning systems, which have a wide range of functionality and mostly meet the needs of large agricultural enterprises. The study also covered the consideration of alternative control and accounting tools that may be more suitable for small and medium-sized enterprises due to their simplicity, targeted focus and low implementation costs. Through an assessment of Ukraine’s agricultural sector, the paper proves the importance of agriculture for the state, which explains the need for close attention to digitalization processes in the sector. BAS AGRO. ERP is considered as an effective system for implementing control and accounting at national agricultural enterprises. As a result of the study, the opportunities and threats, weaknesses and strengths of the digitalization of control and accounting processes in general were noted. It also identified political, economic, social and technological factors that influence these processes in Ukraine

From a financial perspective, a company is highlighted by means of two major informational components, namely assets and results. While assets define the entity in terms of resources and their forms of use, the results bring to the forefront the performance-generating structures, either favorably or unfavorably. Accounting faithfully reflects the reality of the company in terms of assets and results. These informational components, highlighted in their dynamics, are meant to serve managerial decisions. In this respect, the financial management manifests itself in a dynamic manner. According to the allocation and use of resources over a longer or shorter period than a financial year, the financial management is divided into a long-term component and a short-term component. The first predominantly focuses on permanent capital and fixed assets, while the latter focuses on operating liabilities and inventories. This paper aims to present the specifics of financial management, both on the long-term and on the short-term, in the case of a company in the pharmaceutical sector.

Today, digitalization has covered all areas of the social system. The introduction of innovative technologies and ERP systems in the accounting field helps significantly increase the efficiency of financial management. At the same time, certain industries, such as public schools in Romania, still do not take full advantage of accounting automation. This article examines the adoption of accounting automation through ERP solutions in university educational institutions in Romania and explores the advantages and obstacles that come with this shift. In this study, a thorough analysis of the data collected through the survey was carried out. A questionnaire with questions was sent to 100 educational colleges in Romania. The questionnaire contained questions aimed at gathering information about the level of automation, the types of technology used, the difficulties faced and the benefits. Institutions of various sizes with various funding sources – from regular to high schools – were chosen for the study. Implementing automated accounting systems in institutions in Romania has shown noticeable benefits, enhancing efficiency and transparency while ensuring accuracy in operations. However, limited financial resources and inadequate digital expertise challenge the adoption of ERP technologies and other sophisticated solutions. The study results show that digitalization levels differ significantly across education levels, with high and secondary schools being the most digitized, while pre-kindergarten and primary schools lag in adoption. Key obstacles include constraints and a shortage of expertise, particularly impacting high school and secondary educational establishments. The research provides recommendations to enhance the digitalization process in Romania's pre-university educational institutions.

Financial literacy as a key element of ensuring sustainability and stability of economic systems is becoming important in the process of economic development. Financial literacy contributes to improving the well-being of citizens and the efficiency of financial resource management at the macro level. Thus, the purpose of the present study was to develop models for evaluating the effectiveness of various financial literacy strategies and their impact on the formation of life projects. A complex of scientific methods, including the analysis of statistical data and modelling of financial behaviour, was used to create a strategic model of financial literacy as a concept of a life project. A methodological approach, encompassing the decomposition of the stages of a person’s life and the identification of the peculiarities, connected with the use of money at each of these stages, was implemented in the research. Approaches to financial literacy focused on various forms of interaction with financial resources were suggested, and effective strategies for improving financial literacy were identified. The concept of financial literacy was examined and specified through the lens of knowledge, skills, and confidence for making responsible financial decisions. The advantages and disadvantages of developing financial literacy in Ukraine were identified, and examples of successful strategies of leading countries were provided. The importance of financial education at different stages of a person’s life was substantiated; the key periods of a person’s life and development, when money can act as earnings, expenses, accumulation, preservation, and transfer, were specified. The assessment of the influence of financial literacy on economic behaviour was carried out, and a life project model that takes into account financial decisions and actions was developed. Monetary models of preservation and accumulation of parental income, pocket money, and earnings from employment were considered in detail. The results of this study can be applied in practice when creating a state strategy aimed at increasing the level of financial literacy of the population and ensuring economic security

In the context of growing economic uncertainty, capital structure optimization is becoming a critical tool for minimizing financial risks, providing companies with the necessary stability and adaptability in modern conditions. This paper aims to develop theoretical foundations for the existing capital structure optimization methods and elaborate an optimal capital structure formation strategy to ensure companies’ financial stability and flexibility in conditions of high financial uncertainty. The article offers a stabilization-flexible approach to optimizing companies’ capital structure in financial instability and crises, making it possible to ensure the companies’ financial stability while preserving their ability to adapt to a volatile environment quickly. The main idea of the approach is the balanced use of equity capital and long-term and short-term liabilities to finance various components of assets, which helps to minimize risks and increase the efficiency of financial management. A roadmap for the implementation of the stabilization-flexible approach to optimizing the capital structure has been formed, the basis of which is the construction of a logical chain of actions, including the definition of companies’ goals, the assessment of available financial resources and risks, and the development of financing strategies, their implementation, further control and monitoring of results. The study results can be helpful for financial managers, analysts, and investors seeking to improve the efficiency of capital management and reduce the impact of external and internal risks on the financial condition of companies.

The purpose of the study is to deepen the theoretical and methodological foundations and improve the practical recommendations regarding the financial management of companies in modern economic conditions. Results. Thus, it can be argued that modern crisis management of enterprises should be preventive in nature and be carried out in anticipation of negative crisis phenomena that lead to a loss of financial stability and solvency. According to the authors, the changing market environment creates an objective need to consider crisis management not as a one-time problem-oriented action, but as a continuous process, since it is known that it is easier to prevent a problem than to eliminate its consequences. It is evident that the practical implementation of management decisions necessitates the availability of appropriate sources of funding. These can be mobilised through the effective functioning of the financial mechanism, which comprises financial methods, financial levers, regulatory and information support. The efficacy of crisis management in enterprises hinges on the sufficiency of financial resources, which in turn depends on the selection of an appropriate method and instrument. Hence, the issue of optimal choice and feasibility of using financial methods in the context of crisis management of enterprise is a promising area for further research. The economic performance of the private company (PС) for the period 2021-2023 is positive, with an acceptable level of profitability. There is a threat of financial risk for the PС due to an increase in the amount of funds raised. At the same time, equity's manoeuvrability is increasing, indicating effective management of financial flows. Despite certain downward trends in the financial condition, the company has a significant margin of safety due to the fact that fixed costs are 21% or more. It follows that the main objective of financial management is to ensure growth in net income and profit, which can be achieved by increasing the production of veterinary drugs, growing sales of feed additives and providing services. Consequently, the most pressing objective of financial management at PC "O.L.KAR.-AgroZooVet-Service" is to enhance revenue generation and align financial flows. Methodology. The article develops methods of financial management of an enterprise, which envisage identification, analysis and development of models of anti-crisis management. Value / Originality. The management of the enterprise of wholesale trade in intermediate products is currently considered one of the most important and complex areas of activity and requires detailed consideration from the point of view of financial activity. The results of financial activity of PC "О.L.KAR.-AgroZooVet-Service" prove its efficiency. However, there is a clear tendency towards a certain complication of the efficiency of work, which is mainly connected with the influence of military events, the crisis state of the economy in general, the divergence of the trends in the price of the company's products and its costs, and fluctuations in the exchange rate. At the same time, the management of the PC conducts a financial policy aimed at development, accumulating profits in its capital and providing the necessary funds for the development of the company's fixed assets. Therefore, measures of anti-crisis management of the enterprise are proposed after calculating the bankruptcy model of the enterprise. Prospects for further research are related to the development of optimal solutions for managing the finances of business entities in Ukraine. Summing up the above, it can be noted that during the analysed period, the financial condition of a private enterprise did not deteriorate significantly: the company makes profits, but the indicators of financial stability and solvency attract special attention. Guided by these instructions and instructions for increasing the level of financial stability and improving financial management, PC "О.L.KAR.-AgroZooVet-Service" will maintain a stable and competitive level of financial and social activity on the market under proper financial management under the management, even in difficult times of martial law in Ukraine.