2,921 results on '"EXPENSES"'
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2. PRODUCTION ASSESSMENT ON EFFICIENCY OF USING ALTERNATIVE ENERGY SUPPLY OPTIONS.
- Author
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Mirageidarova, Arzu, Mammadova, Esmira, and Rashid, Jabrayilov
- Subjects
- *
ALTERNATIVE fuels , *POWER resources , *COST - Abstract
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] more...
- Published
- 2024
Catalog
3. Queenship, Wealth and Material Culture in Late Medieval Iberia: Sibila de Fortià's Evolution from Royal Mistress to Dowager Queen of the Crown of Aragon (1375–1387).
- Author
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Domingo, Lledó Ruiz
- Subjects
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POWER (Social sciences) , *QUEENS , *MATERIAL culture , *MEDIEVAL civilization , *DIGNITY , *WIDOWHOOD - Abstract
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] more...
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- 2024
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4. СЧЕТОВОДНО ОТЧИТАНЕ И ОПОВЕСТЯВАНЕ НА РАЗХОДИТЕ ЗА КИБЕРСИГУРНОСТ, БОРБА С КОРУПЦИЯТА И ПРАНЕТО НА ПАРИ НА ЗАСТРАХОВАТЕЛИТЕ.
- Author
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Natchkova, Maia Iankova
- Abstract
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] more...
- Published
- 2024
5. Os benefícios fiscais às empresas e o seu contributo para o desenvolvimento empresarial.
- Author
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de Campos Amorim, José
- Subjects
CORPORATE taxes ,TAX cuts ,TAX incidence ,TAX planning ,TAX benefits - Abstract
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.) more...
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- 2024
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6. APERFEIÇOAMENTO DO CONTROLE ORÇAMENTÁRIO EM FUNDAÇÕES DE SAÚDE: PROPOSTA DE QUADROS DE RECEITA E DESPESA.
- Author
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Pinheiro de Lucena, Marcelo, Fernandes Filgueiras, Mariana Raquel, and de Souza Rodrigues, Amurielly
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BUDGET ,NONGOVERNMENTAL organizations ,FISCAL year ,PUBLIC interest ,CIVIL society - Abstract
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.) more...
- Published
- 2024
- Full Text
- View/download PDF
7. Optimization of Enterprise Costs Through Outsourcing in Accounting and Taxation in the Context of Anti-Crisis Management
- Author
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Tetiana Kuzmin, Halyna Leshchuk, Uliana Savkiv, and Liudmyla Sas
- Subjects
accounting ,taxation ,outsourcing ,expenses ,crisis management ,Education ,Economics as a science ,HB71-74 - Abstract
The article examines the role of outsourcing in accounting and taxation as an effective tool for optimizing the costs of enterprises in the context of anti-crisis management. An assessment of the state of outsourcing companies in the field of accounting, auditing, and tax consulting over the past ten years has established an upward trend of increasing demand for these services. The main motives for the use of accounting and taxation outsourcing services by enterprises were determined, and they include increasing the business profitability; growth in the level of anti-crisis management; optimization of activity costs; application of modern IT technologies; increasing concentration on conducting business activities; timely response to changes in the external environment. The external factors influencing the change in the volume of outsourcing services provided in the field of accounting, auditing, and tax consulting over the last ten years have been studied, among them: the economic consequences of the COVID-19 pandemic; political and military instability; changes in legislation; decrease in investment. The main advantages of outsourcing services are analyzed, which allow for the reduction of costs, the increase in the efficiency of operations, and the adaptation to changes in the economic environment. The main trends in the development of outsourcing in accounting and taxation in the context of crisis management have been analyzed, namely: the growth in demand for specialized services, the development of new technologies, increased focus on analytics and forecasting, the shift to cloud technologies, effective risk management, and the expansion of the range of services. It has been substantiated that the further development of the outsourcing market in accounting and taxation in Ukraine will be closely linked to the advancement of electronic document management, the creation of legislative acts regulating outsourcing relations, the automation of accounting processes, as well as the implementation of “Internet accounting” with remote access through web interfaces and the use of cloud technologies. more...
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- 2024
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8. Daily life in Bassarabia in the 1930s: income and expenditures of the local population
- Author
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Aurel Fondos
- Subjects
daily life ,incomes ,expenses ,rural environment ,bessarabia ,Literature (General) ,PN1-6790 - Abstract
Daily life in Romania in the 30s years, and especially in Bessarabia, represents a period of stabilization, a fact that is evident at the beginning of the return to the context of the Romanian state. On the other hand, this fact is part of the setting of a period in which the economic crisis is highlighted, but also the difficult recovery from the late 1930s. In such a historical context, due to economic developments, the well-being of the population in all Romanian lands was substantially affected, a fact that finds expression in the incomes and expenses of the population, which were largely compromised in the rural environment. The population had to look for alternatives to supplement their income, because they could not live only on the product of cultivating the land and raising cattle. Families are forced to supplement their income through various earnings of non-agricultural origin. Even so, the possibilities of living gathered in this way are so small that they hardly cover the basic needs of the inhabitants. Financial constraints are also attested at the level of local institutions in Bassarabia, which have led to cost reductions and optimizations. more...
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- 2024
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9. HOUSEHOLD FINANCIAL SECURITY IN THE RUSSIAN ARCTIC: MICRO-LEVEL ANALYSIS
- Author
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Anastasia N. Chapargina
- Subjects
financial security ,household ,russian arctic ,micro level ,income ,expenses ,deposits ,Social Sciences - Abstract
Analyzing household financial security is closely related to the formation and analysis of financial resources and their allocation. This study aims to analyze the financial security of households in the Russian Arctic regions at the micro level. Key objectives include exploring various approaches to defining and evaluating household financial security, developing a system of coefficients to measure this security, applying it to Arctic regions over time, and identifying common risks and threats to household financial security in these regions. The study synthesizes existing research on household financial security, providing a comprehensive perspective on its definition and assessment. Household financial security is assessed from two angles: first, by evaluating an individual household’s financial resources and its ability to cover current expenses, save, and withstand unexpected financial shocks; second, by considering its role in regional financial stability and socio-economic development. For a thorough analysis, the study proposes categorizing financial security into manageable and unmanageable levels. Results from applying the developed coefficients reveal a disparity among Arctic regions: three regions exhibit high financial security, two regions face critical levels of insecurity, and the remaining regions fall into the average category. The study identifies key threats to financial security in each region, with low purchasing power being a common problem for all regions. The study finds that households prioritize securing their financial stability before investing their financial resources into regional development, underscoring the need for ongoing monitoring of financial conditions. The role of government in supporting household financial security is also emphasized. The practical significance of this study lies in its potential to inform the development and adjustment of regional socio-economic programs based on the findings. more...
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- 2024
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10. Application of Economic and Statistical Methods to Improve the Efficiency of Cinemas under Sanctions Conditions
- Author
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O. G. Konyukova and A. N. Lukash
- Subjects
efficiency of use of financial resources ,internal and external factors ,simple arithmetic mean ,range of variation ,corrected sample variance ,standard deviation ,coefficient of variation and correlation ,income ,expenses ,profit ,current liquidity ratio ,profitability ,Economics as a science ,HB71-74 - Abstract
The relevance of the study involves the regular collection and accumulation of statistical data from commercial organizations engaged in activities in the field of film demonstration; their study and synthesis help to examine the work of business entities from different angles and draw appropriate conclusions. Using reliable information for a specific period of time, it is necessary to carry out calculations according to the necessary indexes for its further interpretation into scientific language. Without a detailed analysis of the current activities of the organizations under study, the risks of approving incorrect financial, investment, marketing, personnel and research policies towards economic recession and crisis increase, which can turn out negatively for both business owners and counterparties. In order to prevent such situations, it is necessary to constantly carry out calculations using economic and statistical methods and identify general trends in performance indexes.Purpose of the study. Study of the activities of LLC “Meridian” for the period 2018 – 2022 using statistical indexes and financial analysis parameters. Finding and interpreting each obtained value, describing the causes and consequences of external factors, as well as presenting a detailed forecast of the organization’s level of profitability for the coming years. Reflection of the obtained numerical values in tabular and graphical forms for the purpose of their use by internal and external stakeholders to make various kinds of decisions.Materials and methods. The research materials included regulatory documents, scientific publications of Russian and foreign authors, and accounting (financial) reporting data. The scientific article used the main research methods: monographic, comparative analysis, classification and generalization. The main methods of statistical and economic analysis were descriptive statistics, inferential statistics, regression analysis, time series analysis, etcResults. The practical application of statistical quantities and their significance is justified, as well as examples of their derivation using the Microsoft Excel package are demonstrated and Libre Office Tables (Calc) are considered as an alternative to this program. These calculations allow you to prevent negative financial situations, instantly respond to the changing internal and external environment of commercial activity and establish guidelines for increasing the efficiency of your activities.Conclusion. Based on the results of the conducted research on the text of the scientific article, recommendations are given to improve the efficiency of the cinema in question under sanctions conditions more...
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- 2024
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11. The Unforeseen Costs of Medical Education.
- Author
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Conner, Anna, Rong, Jarrett, Lee, Eleanor, and Zalamea, Nia
- Subjects
- *
CAREER development , *MEDICAL students , *MEDICAL education , *MEDICAL care costs , *EDUCATION costs - Abstract
Objective: Financial burdens of medical education are a major barrier for many students. The goal of this study is to identify and quantify unforeseen costs associated with being a medical student. Methods: Medical students at the University of Tennessee Health Science Center were surveyed on unforeseen financial costs. Qualitative data were collected. Results: Students spent significant extra funds in professional development, social spending, living, and technology. Conclusion: Schools and students should consider all aspects of life to have a fruitful education and appropriately provide loan funding and financial education for both enough and thoughtful use of financial resources during medical education. [ABSTRACT FROM AUTHOR] more...
- Published
- 2024
- Full Text
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12. Financial law: searching answers to contemporary economic challenges
- Author
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E. L. Vasyanina
- Subjects
financial law ,branch of law ,integrative concept of law ,economics ,finance ,income ,expenses ,budget ,banks ,credit ,Law - Abstract
The subject. Scientists face a serious task related to the formation of a modern model of financial law that will ensure the financial sovereignty of the state.The purpose. The author attempts to form a modern approach to understanding the nature of financial law that meets economic challenges.Methodology. The use of general logical research methods, including analysis and synthesis, the formal legal method.Main results. The updated legal model of financial relations, aimed at creating a full-fledged mechanism of financial and legal regulation, can be formed by activating the process of convergence of private and public law, the development of which is justified by the tasks of legal technology. The rejection of the sectoral model of law, formed in the 1930s, in favor of the integrative structure of law allows us to consider financial law as a system of regulatory complexes that legally mediate the financial and credit mechanism of the national economy. The unifying basis for the formation of regulatory complexes covered by financial law are such key aspects as: the independent object and purpose of legal regulation of the relevant group of financial relations; the range of subjects of legal relations arising in the sphere of functioning of the financial and credit mechanism of the state; management tools used by the state and means used by participants in civil turnover to protect the right to dispose of finances.Conclusions. The legal instruments that ensure the achievement of the goals of the functioning of the financial and credit mechanism of the contemporary state are: principles of public administration; administrative procedures, as well as the construction of a financial obligation. more...
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- 2024
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13. COMPARATIVE LAW ANALYSIS OF THE REGULATION OF PROCEDURAL COSTS UNDER THE LEGISLATION OF RUSSIA, BELARUS AND KAZAKHSTAN
- Author
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DEKHERT Andrey Andreevich
- Subjects
procedural costs ,expenses ,criminal proceedings ,criminal pr osecution ,inheritance ,Law in general. Comparative and uniform law. Jurisprudence ,K1-7720 - Abstract
The institution of procedural costs in Russia since the adoption of the Criminal Procedure Code of the Russian Federation has been subject to minor changes, which may indicate either that it is perfect or the legislator has forgotten about it. In the meantime, some issues that arise periodically for law enforcement officials (for example, the recovery of procedural costs from the heir of a deceased accused) remain without the necessary attention of the legislator or the highest judicial authority. Given that the decision on the distribution of procedural costs is mandatory in the operative part of any judgement, special attention should be paid to the institution of procedural costs. Purpose: to review trends in the development of norms on procedural costs in the legislation not only of the Russian Federation, but also of foreign countries with similar legal systems. The paper aims to formulate proposals to improve the national legislation on the basis of the analysis of the legislation of the Republic of Belarus and the Republic of Kazakhstan. The methodological basis of the study is the comparative law method. General scientific methods of analysis are used, as well as the methods of legal interpretation and logicallegal. Results: the conducted research allows to identify differences in approaches to solving general issues of legal regulation of procedural costs in the legislation of Russia, Belarus and Kazakhstan. The use of the comparative law method in studying the theoretical and practical aspects of the institution of procedural costs in the legislation of different countries leads to the conclusion that specific provisions on procedural costs should be established, resulting from overcoming the opposition to criminal prosecution, as well as the decision on the fate of procedural costs in accepting the inheritance by heirs of a dec eased accused. more...
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- 2024
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14. FINANCIAL AND BUDGETARY PROVISION OF SOCIAL PROTECTION OF THE POPULATION OF UKRAINE UNDER THE CONDITIONS OF THE STATE OF MARTIAL.
- Author
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Igor Chugunov, Valentyna Makohon, Mykhailo Titarchuk, Nataliya Savchenko, Natalia Husarevich, and Iryna Adamenko
- Subjects
FINANCIAL policy ,SOCIAL support ,DEFICIT financing ,SOCIAL security ,CORPORATE finance - Abstract
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] more...
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- 2024
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15. THE IMPACT OF FINANCIAL AND ECONOMIC FACTORS ON HOUSEHOLD INCOME IN THE PRE-WAR AND WAR PERIODS.
- Author
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Tymots, Myroslava, Ivashkiv, Taras, Fedyk, Lidiia, Horbatiuk, Oleksandr, and Stakhiv, Hryhorii
- Subjects
INTEREST rates ,INCOME ,CONSUMPTION (Economics) ,ECONOMIC impact ,MONETARY policy - Abstract
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] more...
- Published
- 2024
- Full Text
- View/download PDF
16. The impact of the Covid-19 Pandemic on financial performance of airlines' in terms of expenses and profitability: Turkish Airlines and Pegasus.
- Author
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DAYI, Faruk and MOUSA, Issa Rajab Ali
- Subjects
- *
CORPORATE profits , *RATIO analysis , *BUSINESS losses , *FINANCIAL statements , *ECONOMIC structure - Abstract
The Covid-19 pandemic has had a detrimental impact on social, political, and economic facets, precipitating substantial shifts in societal structures and economic frameworks. The pandemic has also taken a toll on the airline passenger transportation sector. During the pandemic, airline travel underwent regulation, with reduced seat capacities and a transition from wide to narrow-body aircraft. Throughout this period, airline revenues experienced a decline while expenses escalated, causing a significant imbalance between income and expenses. This imbalance led to losses in operating activities for airlines. This study investigated the impact of the pandemic on airlines' expenses. Data were collected from the 2019-2022 financial statements of Turkish Airlines (THY) and Pegasus (PGSUS), which are traded on Borsa Istanbul. The study focused on revenues, costs of sales, gross profit, general administrative expenses, marketing costs, operating profits/losses, financing costs, profits/losses before tax from continuing operations, and net period profits/losses for the financial year. Trend, vertical, and ratio analyses were performed to evaluate the findings. The results showed that the expenses of and Pegasus increased drastically during the pandemic. Their revenues started to rise in 2021 and increased drastically in 2022. While they suffered losses due to high expenses during the pandemic, they showed a better profitability performance in 2022 than before the pandemic. [ABSTRACT FROM AUTHOR] more...
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- 2024
- Full Text
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17. Parliamentary standards under attack: an interdisciplinary approach to understanding the Westminster Parliament.
- Author
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Crewe, Emma
- Subjects
- *
LEGISLATIVE bodies , *LEADERSHIP ethics , *PRIME ministers - Abstract
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] more...
- Published
- 2024
- Full Text
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18. Which Should Be Your Top Pick, Separately Managed Accounts or ETFs?
- Author
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Zhang, Xianwu, Guo, Tao, Cheng, Yuanshan, and Wang, Haiyan
- Subjects
EXCHANGE traded funds ,COST - Abstract
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] more...
- Published
- 2024
- Full Text
- View/download PDF
19. The Growing Popularity of eSports Events: Insights from Parents
- Author
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Mahlangu, Nosiphiwo, Naudé-Potgieter, Rosa, Berezina, Katerina, editor, Nixon, Lyndon, editor, and Tuomi, Aarni, editor
- Published
- 2024
- Full Text
- View/download PDF
20. ANALYSIS OF THE EFFICIENCY OF BUDGET EXECUTION OF TERRITORIAL COMMUNITIES UNDER THE CONDITIONS OF MARITAL STATE
- Author
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Ірина Фаринович and Орися Волошин
- Subjects
budget ,revenues ,expenses ,territorial community ,effectiveness of budget implementation ,Economics as a science ,HB71-74 ,Business ,HF5001-6182 - Abstract
The article examines the effectiveness of the implementation of the local budget during the period of martial law. The dynamics of the formation of budget revenues analyzed. The results of the analysis of the implementation of the budget of the territorial community showed that the main source of filling the revenue part of the budget is tax revenue, in particular the tax on the income of individuals. The dynamics and structure of budget expenditures of the Truskavet territorial community studied. Revealed that budget expenditures are growing significantly, especially expenditures on financing education, statewide functions, and housing and communal services. Found that the effective formation and implementation of local budgets depends on the state of hostilities in one or another region. Established that despite the growing need for spending, the budget of the Truskavet Territorial Community is being implemented with a surplus. Despite the problems caused by the martial law, the territorial community is able to effectively form and use budget funds. Proven that the sustainable socio-economic development of the community depends on the balance of the budget, i.e. the effectiveness of its implementation. The effectiveness of local budget execution can be assessed by various indicators, such as the coefficient of stability and independence of the budget, the coefficient of budget effectiveness, budget deficit/surplus. These indicators help to assess how effectively local authorities manage budget funds and fulfill their responsibilities to the community. It was found out that the coefficients of budget efficiency in terms of general budget revenues and tax revenues increased during the studied period. It is substantiated that the Truskavets territorial community is dependent on transfers. This is confirmed by the decrease in the indicator of budget performance based on income without transfers. In today's difficult conditions, the local government should use all opportunities for financial support of the community through interaction with business, enterprises, and organizations. We suggest to the Truskavets territorial community to focus on the development of tourism and a sanatorium-hotel resort. more...
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- 2024
21. FEATURES OF THE ACCOUNTING OF FINANCIAL RESULTS AT AGRICULTURAL ENTERPRISES
- Author
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Вікторія Гринь and Наталія Теліус
- Subjects
biological assets ,expenses ,income ,accounting ,financial results ,agriculture ,Economics as a science ,HB71-74 ,Business ,HF5001-6182 - Abstract
The subject of the study is a set of theoretical, methodological and practical issues related to the formation, organization and creation of the most advanced accounting system of financial results, which ensures the improvement of the management efficiency of an agricultural enterprise. The purpose of writing this article is to substantiate certain theoretical and methodological provisions and develop practical recommendations for improving the accounting of financial results of activities for making managerial decisions regarding the development of agricultural production. The methods of logical analysis, induction and deduction are also applied to clarify the essence of income and financial results; methods of expert assessments – for researching the state of accounting in agricultural formations; methods of functional and logical analysis – for building an accounting information model of financial results. more...
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- 2024
- Full Text
- View/download PDF
22. THE IMPACT OF FINANCIAL AND ECONOMIC FACTORS ON HOUSEHOLD INCOME IN THE PRE-WAR AND WAR PERIODS
- Author
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Myroslava Tymots, Taras Ivashkiv, Lidiia Fedyk, Oleksandr Horbatiuk, and Hryhorii Stakhiv
- Subjects
monetary policy ,households ,income ,expenses ,wartime ,interest rate ,Economics as a science ,HB71-74 ,Business ,HF5001-6182 - Abstract
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. more...
- Published
- 2024
- Full Text
- View/download PDF
23. LIVING STANDARDS IN THE REGIONS OF THE RUSSIAN NORTH: A STATISTICAL ANALYSIS
- Author
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Elena A. Korchak
- Subjects
north ,russian arctic ,standard of living ,income ,expenses ,consumption ,cost of living ,Social Sciences - Abstract
This research focuses on the statistical analysis of the standard of living in the Russian North. The objectives of the study encompass a theoretical review of both Russian and international literature on living standards and an analysis of key indicators from the Federal State Statistics Service (Rosstat), examining income, expenses, and consumption patterns in the northern regions of Russia. The standard of living is recognized as a multifaceted social and economic category, reflecting the level of providing the population with consumer goods and services. This provision aims to shape a mix that best satisfies demands. In Russia’s northern regions, this domain is influenced by distinctive factors, including challenging natural and climatic conditions, limited transportation, and the application of a regional pay system, which includes Northern benefits. The research identifies a gap in Russian studies concerning the differentiation of the standard of living by regions, particularly in lacking tools to assess rational consumption patterns. The use of the living wage proves challenging due to its monetary nature, and the utilization of a fixed market basket overlooks the necessity to consider difficult natural and climatic conditions. The scientific novelty of this study lies in terminology updates and an integrated approach to analyzing regional differentiation in the standard of living within the Russian North. The long-term implications of further research revolve around the imperative to develop a method for assessing such differentiation and to upgrade research and practical recommendations for improving living standards in the northern regions of Russia. more...
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- 2024
- Full Text
- View/download PDF
24. The Financial Results of Agricultural Enterprises in the Pre-War and Wartime Period
- Author
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Yurii Lupenko and Andrii Lupenko
- Subjects
financial results ,financial ratios ,profits ,income ,expenses ,capital investments ,balance sheet ,agricultural enterprises ,Accounting. Bookkeeping ,HF5601-5689 ,Finance ,HG1-9999 - Abstract
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 post-war 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. more...
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- 2024
- Full Text
- View/download PDF
25. Economic issues of treating patients with stage 5D chronic kidney disease by dialysis methods of renal replacement therapy in Ukraine: a single-center study
- Author
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А.Yu. Shymova, I.M. Shifris, and Е.K. Krasiuk
- Subjects
renal replacement therapy ,expenses ,costs ,reimbursement ,Diseases of the genitourinary system. Urology ,RC870-923 - Abstract
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. more...
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- 2024
- Full Text
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26. Main Expenditures of NATO through NSIP in Romania
- Author
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Carina-Bianca Daranuta
- Subjects
nato ,nsip ,defense ,public finance ,expenses ,Business ,HF5001-6182 ,Economics as a science ,HB71-74 - Abstract
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. more...
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- 2024
27. Fiscal Risk in the Activity of a Company
- Author
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Mircea-Iosif Rus
- Subjects
fiscal risk ,inflation ,globalisation ,revenue ,expenses ,Business ,HF5001-6182 ,Economics as a science ,HB71-74 - Abstract
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. more...
- Published
- 2024
28. Consideration of risk in the implementation of probabilistic prognostications of hotel revenues and expenses
- Author
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O'Neill, John, Bloom, Barry, and Tang, Khoa
- Published
- 2023
- Full Text
- View/download PDF
29. El presupuesto y el control de los costos de producción de una empresa en la provincia de El Oro.
- Author
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Morales Pineda, Doris Adriana, Uriguen Aguirre, Patricia Alexandra, and Señalín Morales, Luis Octavio
- Subjects
COST control ,BUDGET ,COST accounting ,INDUSTRIAL costs ,DIRECT costing - Abstract
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.) more...
- Published
- 2024
- Full Text
- View/download PDF
30. Cost of Training Crisis: Anaesthetics.
- Author
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Smith, Rose and Davey, Molly
- Abstract
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] more...
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- 2024
- Full Text
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31. U.S. Tax Credits to Promote Practical Proactive Preventative Care for Parkinson's Disease.
- Author
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Okun, Michael S.
- Subjects
- *
PARKINSON'S disease , *SOCIAL workers , *URINARY tract infections , *MENTAL health services , *TAX credits , *INCOME tax , *OCCUPATIONAL therapists - Abstract
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] more...
- Published
- 2024
- Full Text
- View/download PDF
32. COST RECOVERY IN THE AGRICULTURE
- Author
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O. Milev
- Subjects
expenses ,cost-type profitability ,factor analysis ,agriculture ,Science (General) ,Q1-390 - Abstract
The PURPOSE of the present development is to analyze and evaluate costs by branch in agriculture and to propose approaches for their minimization in order to increase the financial results in the sector. On the basis of available statistical information and applied theoretical statements, a METHOD was chosen for the analysis of the return on costs related to the level and dynamics of cost-type profitability. The RESULTS of the analysis make it possible to determine the most efficient production on the basis of an optimal "profit-cost" ratio, with a focus on minimizing costs in the separate areas in agriculture. The CONCLUSION is related to finding a cause-and-effect relationship between the components of cost profitability, which is the basis for specific recommendations and opportunities to increase its level. In this regard, profit is considered as the main, but not the only factor for the growth of profitability in the agriculture. more...
- Published
- 2023
- Full Text
- View/download PDF
33. Methodology of Expert and Accounting Assessment of Damage and Losses from the War in Ukraine
- Author
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Valerii Zhuk, Yuliіa Bezdushna, Nataliia Zhuk, and Volodymyr Pavlenko
- Subjects
methodology of expert assessment ,methodology of accounting assessment ,assessment of damage and losses from the war ,assessment methods ,accounting methods ,reporting ,assets ,liabilities ,income ,expenses ,agricultural enterprise ,management ,martial law ,Accounting. Bookkeeping ,HF5601-5689 ,Finance ,HG1-9999 - Abstract
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. more...
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- 2023
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34. Integral Assessment of the Quality of Income and Expenses of Organizations Based on Scoring Models
- Author
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Tamara V. Kasaeva, Zhanna A. Kovalenko, Polina O. Nemkina, and Oksana G. Chebotareva
- Subjects
income ,expenses ,types of activities ,quality of income received ,scoring model ,weighting coefficient ,integral assessment of the quality of income and expenses ,Technology ,Industry ,HD2321-4730.9 - Abstract
The income and expenses of a commercial organization are one of the most important objects of economic analysis and are in the constant field of view of theoretical economists and practitioners. Recently, many economists have been paying attention to the need not only for a structural and dynamic analysis of the income and expenses of a commercial organization, but also for assessment of their quality. Appropriate criteria and indicators were developed. The application of the developed methods in the conditions of real economic entities does not always allow us to draw an unambiguous conclusion about the quality of their income and expenses incurred due to the divergence of the obtained values of indicators. The problem of assessing the quality of income in integration forms of associations is particularly relevant, which would allow for the ranking of individual organizations that are part of them, not only by size, but also by the quality of income received. This study attempts to develop a tool to solve this problem. The purpose of the study is to develop a methodology for the integral assessment of the quality of income and expenses of a commercial organization and its validation in the conditions of one of the integration forms of associations. The object of the study is the State Association "Vitebsk concern "Meat and Dairy Products". The scientific novelty of the research is an attempt to develop a methodology for the integral assessment of the quality of income and expenses based on the synthesis of a scoring model, taking into account the weighting coefficients of individual criteria and their point evaluation. The validation of the developed model in the conditions of the selected object of research has shown that it can be used not only to differentiate the structural units of the association, but also to identify the most problematic areas in the management of income and expenses of a particular commercial organization. more...
- Published
- 2023
- Full Text
- View/download PDF
35. Public Funding of Education in the Visegrad Group Countries in 2011–2021
- Author
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Karwowska Justyna
- Subjects
education ,public funding ,human capital ,visegrad group ,expenses ,competitiveness ,i22 ,i23 ,i24 ,i25 ,Management. Industrial management ,HD28-70 ,Business ,HF5001-6182 - Abstract
The purpose of the study is to identify the level of public spending on education in the Visegrad Group countries in 2011–2021. The source material was data from the European Statistical Office for Poland, the Czech Republic, Slovakia, and Hungary, collected in accordance with the International Classification of Government Functions (COFOG) based on the European System of National Accounts. As a result of the analysis, it was found that in the above-mentioned countries, in the perspective of 10 years, Poland was the country that allocated the most funds to education, which also translated into the average share of government and local government expenditure in percentage of gross domestic product (GDP) in 2011–2021. In the countries of the Visegrad Group, an increase in the level of public spending on education, expressed in million euros, was recorded. In relation to GDP in 2011 and 2021, a downward trend was observed only in Poland (by 0.6 p.p.). Poland is one of the few European Union countries where there was a significant reduction in spending on education. This is an unfavorable phenomenon, as investments in human capital testify to the competitiveness of the state. more...
- Published
- 2023
- Full Text
- View/download PDF
36. WELFARE LEVEL OF POPULATION IN THE CONTEXT OF PRICES EVOLUTION IN THE REPUBLIC OF MOLDOVA
- Author
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Ana GUMOVSCHI
- Subjects
welfare ,social protection ,income ,expenses ,prices ,Economics as a science ,HB71-74 - Abstract
Recent evolutions in the prices of energy resources and consumer goods have caused major pressures on household incomes. Thus, the share of expenses for food products and the payment of bills for consumed energy resources constitute more than half of the families’ budget in the Republic of Moldova. The real expenses for the mentioned goods and services would have been substantially higher if the state institutions had not intervened in the support of the population by: capping the commercial addition to socially important products, establishing reduced rates of Value Added Tax, granting compensations when paying invoices for the use natural gas, electric and thermal energy. Through this policy, the state aims to minimize the impact of inflation on real incomes and, respectively, on the purchasing power and the level of well-being of the population. more...
- Published
- 2023
- Full Text
- View/download PDF
37. THE DIAGNOSIS OF EXPENSES FROM THE PRODUCTION ACTIVITY IN THE ANALYSIS OF THE FINANCIAL PERFORMANCE FOR THE ROMANIAN CLOTHING INDUSTRY
- Author
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SUCIU TEODORA MARIA
- Subjects
diagnostic analysis ,expenses ,production factors ,factorial influence ,the clothing industry in romania ,Commercial geography. Economic geography ,HF1021-1027 ,Economics as a science ,HB71-74 - Abstract
act The clothing industry has recently experienced a difficult phase in Romania as a result of the COVID 19 crisis, the invasion of Russia in Ukraine, in a general sense, and the liberalization of the clothing trade, the reduction of lohn contracts and the transition of periods of economic crisis, in particular meaning. This paper aims to present the methods by which the expenses from the production activity of the companies in the Romanian clothing industry can be analyzed and reduced. We consider this scientific research necessary because the overall analysis of expenses allows evaluating the credible and complete financial performance of the targeted activity sector. The empirical study presents a factorial analysis of expenses in the clothing industry at the microeconomic level - the chosen commercial company is representative in Romania, and the research study is conducted between 2016-2022. Following the establishment of the necessary corrections to ensure healthy principles of carrying out clothing manufacturing activities at the analyzed company, the performance analysis results through operating expenses, financial expenses and those related to income showed a low efficiency from an economic perspective in most periods more...
- Published
- 2023
38. Customers’ behavior changes of Russian representatives of generations X and Z due to social and economic factors in 2022
- Author
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L. G. Akhmaeva, D. V. Dolgopolov, and A. I. Eremeeva
- Subjects
consumer expectations ,expenses ,consumer market ,consumer behavior ,generations theory ,expectations theory ,preferences in goods ,consumer demand ,Sociology (General) ,HM401-1281 ,Economics as a science ,HB71-74 - Abstract
The article is devoted to the study of consumer expectations influence on the volume of produced spending within the framework of consumer preferences. The relevance of the study is related to the current processes in consumer market, which are characterized, on the one hand, by decrease in population income real volume, and on the other hand, by withdrawal of major international brands from Russia due to sanctions pressure. The classical theory of William Strauss and Neil Howe developed in 1991 was chosen as a methodological basis for demographic division of respondents of different generations. The purpose of the study is to analyze consumer preferences within two demographic generations (generations X and Z) related to spending due to expectation of crisis phenomena in consumer market. To test this hypothesis, a questionnaire survey was conducted among the representatives of the two generations. The respondents were students aged 17–21 (generation Z) and their parents aged 45–55 (generation X). more...
- Published
- 2023
- Full Text
- View/download PDF
39. THE RESULTS ANALYSIS OF AN ECONOMIC ENTITY OF WATER DISTRIBUTION
- Author
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RAKOS (BOCA) ILEANA-SORINA, SOLOMON ALINA-GEORGIANA, STOLOJESCU BOGDAN NICOLAE, and MUNTEAN EMIL
- Subjects
dynamic and structural analysis ,expenses ,efficiency ,performance ,revenues ,Commercial geography. Economic geography ,HF1021-1027 ,Economics as a science ,HB71-74 - Abstract
The authors of this study aim to carry out a dynamic and structural analysis of the revenues and expenses of an economic entity supplying drinking water, for the period 2021-2022, to highlight their evolution as a result of the increase in the water tariff. For the profitability of the activity of the analyzed economic entity, it is particularly important to know the expenses caused by the performance of the specific activity and, respectively, to identify the best ways to improve its performance. As is known, the correlated analysis of expenses and the management of financial, material, and human resources is the basis of the managerial decision-making process of an economic entity. The objective of this research is to develop an analysis of expenses related to incomes in order to highlight their evolution, as well as the factors that influence their size. The research focused on the study of specialized literature, complemented by a case study comprising the vertical analysis of the profit and loss account, as well as the dynamic and structural analysis of the expenses and revenues of a company in the targeted field. The obtained result resides in the observation that, for the analyzed entity, the revenues adversely influence the efficiency of the total expenses. The article ends with the authors’ conclusions regarding how the expenses related to the analyzed entity’s revenues evolved during the mentioned period and the effect over time of the resulting variations. more...
- Published
- 2023
40. ANALYSIS OF THE INFLUENCE OF FACTORS REGARDING THE FORMATION OF ENTERPRISE PROFIT AND METHODS OF ITS OPTIMIZATION
- Author
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Nataliia Hnyp and Diana Kolomiiets
- Subjects
enterprise profit ,profit formation ,profitability ,income ,expenses ,Finance ,HG1-9999 - Abstract
The article describes the importance of analyzing the company's profit and methods of its optimization. Such indicators as profit and profitability are investigated. The economic efficiency of the enterprise has been reflected. The subject of the study is the analysis of the company's profitability. The research methodology is based on the analysis of the performance characteristics of the enterprise as a whole, the formation of profit and its profitability. The concept "profit" is analyzed. The legislative and regulatory framework and literary sources regarding the determination of the specifics of calculating the financial results of the enterprise are considered. The economic essence of profit is revealed, which is the result of the enterprise's activity and an indicator that determines its efficiency. Obtaining profit is the main stage of the general process of profit management and not only the basis of its distribution, but also a source of renewal of production assets and new self-financing for further development of the enterprise. An increase of the profit of enterprises significantly affects the pace of its development, that is why every enterprise tries to increase its size. However, there are factors that affect profits. The main factors that can influence the successful operation of the company and the formation of profits (losses) are highlighted. It has been found that the considered factors do not have a direct impact on the profit of the enterprise, but act by influencing the volume of products sold and their cost price. Among them, both internal and external ones have been singled out. Internal influencing factors have been chosen for further analysis. Based on the available financial statements, an analysis has been conducted regarding the formation of the company's financial results. The company's profitability indicators have been analyzed. more...
- Published
- 2023
- Full Text
- View/download PDF
41. Management of Household-Generated Construction and Demolition Waste: Circularity Principles and the Attitude of Latvian Residents.
- Author
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Mavlutova, Inese, Atstaja, Dzintra, Gusta, Sandra, and Hermanis, Janis
- Subjects
- *
CONSTRUCTION & demolition debris , *CONSTRUCTION management , *CIRCULAR economy , *WASTE management , *SUSTAINABLE development - Abstract
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] more...
- Published
- 2024
- Full Text
- View/download PDF
42. Importancia del cálculo de la capacidad de pago en proyectos urbanos financiados por valorización.
- Author
-
Moreno S., Guillermo, Ramírez-Gómez, Laura, and Betancur L., Víctor
- Subjects
- *
INFORMATION & communication technologies , *RESIDENTIAL real estate , *TRUST , *ACQUISITION of data ,LITERATURE reviews - Abstract
This research article aims to illustrate the methodology used to determine the payment capacity of the owners of residential properties that will be impacted by urban projects located in the area of study or influence of the Longitudinal Occidental and Avenida 34 projects. The research was supported by a literature review exercise, analysis of regulations, the adoption of the methodology for calculating the payment capacity, and the development of a primary data collection instrument. The main results will be presented on topics such as income, expenses, payment capacity, and institutional trust. A section will be dedicated to describing the methodology supported by information and communication technologies, seeking to democratize access to it. This is the main contribution of academy, serving as a contribution to decision-making that best benefits society as a whole. [ABSTRACT FROM AUTHOR] more...
- Published
- 2024
- Full Text
- View/download PDF
43. Out-of-Pocket Expenses for Long-Term Care by Dementia Status and Residential Setting among US Older Adults.
- Author
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Li, Jing, Bancroft, Hannah, Harrison, Krista L., Fox, Julia, Tyler, Ana M., and Arias, Jalayne J.
- Subjects
- *
MEDICAL care costs , *COMMUNITY health services , *INCOME , *NURSING care facilities , *DEMENTIA , *RESIDENTIAL care , *DESCRIPTIVE statistics , *FINANCIAL management , *LONG-term health care , *SECONDARY analysis , *ECONOMICS , *OLD age - Abstract
To examine long-term care out-of-pocket payments by dementia status and residential setting. Compare monthly out-of-pocket long-term care expenses paid to facilities and helpers, total monthly out-of-pocket long-term expenses and as a percentage of monthly income by dementia status and residential status (community, residential facility, and nursing home). US Nationwide, 2019 National Health and Aging Trends Study (NHATS) respondents aged ≥70 years. We analyzed respondent-level data from the nationally representative 2019 NHATS. Weighted descriptive statistics were calculated for long-term care payments by source and summarized by dementia status and the respondent's residential status. Among 4505 respondents aged ≥70 years, 1750 (38.8%) had possible or probable dementia and 2755 (61.2%) had no dementia. The median monthly out-of-pocket long-term care expenses for persons with dementia was $1465 for those living in nursing homes, and $2925 for those living in other residential facilities, much higher than those with dementia living in the community ($260). Although these are similar to the median out-of-pocket payments for persons without dementia by setting, those with dementia were at greater risk of facing catastrophic out-of-pocket expenses for long-term care than those without dementia, with the 75th percentile value of out-of-pocket payment at $4566 among dementia adults living in non–nursing home residential care facilities, and $7500 for those in nursing homes, compared to $3694 and $3100 among those without dementia. At median, these expenses accounted for 100% of monthly income of respondents with dementia living in facilities. Persons with dementia living in facilities often face substantial financial burdens from high out-of-pocket long-term care expenses. Policies that provide sufficient financial assistance are needed to address long-term care–related financial burdens experienced by older adults and their families, especially for those with dementia. [ABSTRACT FROM AUTHOR] more...
- Published
- 2024
- Full Text
- View/download PDF
44. Análisis del artículo 40 de la Ley de Desarrollo Económico y Sostenibilidad Fiscal en la postpandemia de COVID-19: implicaciones para la progresividad y seguridad jurídica en las deducciones de gastos personales del impuesto a la renta
- Author
-
Dávila Castillo, Marcelo Raúl, Méndez Cabrita, Carmen Marina, and Santander Moreno, Jessica Johanna
- Subjects
TAXPAYER compliance ,INCOME tax ,TAXATION ,COST ,TAX incidence ,ECONOMIC development laws ,PAYMENT ,MORTGAGE rates - Abstract
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.) more...
- Published
- 2024
45. Third-Party Funding in Practice of International Arbitration.
- Author
-
GANDHI, Vikas H.
- Subjects
INTERNATIONAL arbitration ,DISPUTE resolution ,FOREIGN investments ,ARBITRATION & award ,STATUS (Law) ,EMINENT domain - Abstract
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] more...
- Published
- 2024
- Full Text
- View/download PDF
46. FACTORS INFLUENCING STUDENTS' COST OF LIVING: EVIDENCE FROM MALAYSIAN UNIVERSITIES.
- Author
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Hui Lin Tok and Yong Kang Cheah
- Subjects
COST of living ,COLLEGE students ,MATHEMATICAL variables ,STRATEGIC planning ,STUDENT finance - Abstract
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] more...
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- 2024
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47. ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ САЛЫҚ ЖҮЙЕСІ: ӨЗЕКТІ МӘСЕЛЕЛЕРІ ЖӘНЕ ДАМУДЫҢ НЕГІЗГІ БАСЫМДЫҚТАРЫ
- Author
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Керімбек, Ғ. Е., Сатымбекова, К. Б., Мамутова, К. К., and Есенгараева, Г. Б.
- Abstract
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.) more...
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- 2024
- Full Text
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48. OBLIGACIÓN DE CONTRIBUIR EN LA PROPIEDAD HORIZONTAL. ANÁLISIS COMPARADO DEL DERECHO ESPAÑOL Y PORTUGUÉS.
- Author
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de Lara Vences, Carlos
- Abstract
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.) more...
- Published
- 2024
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49. Економічні питання лікування хворих на хронічну хворобу нирок VД стадії діалізними методами нирково-замісної терапії в Україні: дослідження одного центру.
- Author
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А. Ю., Шимова, І. М., Шіфріс, and Е. К., Красюк
- Abstract
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] more...
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- 2024
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50. مشاركة المرأة العاملة في الإنفاق على الأسرة وعلاقته بالمساواة بين الجنسين في المجتمع السعودي
- Author
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هياء علي المزيد
- Abstract
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.) more...
- Published
- 2024
- Full Text
- View/download PDF
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