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The study was conducted during the period from September, 2020 to August, 2022 in the Anantapuram district of Andhra Pradesh, India to evaluate the functional performance and constraints faced by Farmer-producer Organizations (FPOs). Farmer Producer Organization (FPO) is believed to improve the livelihood of farmers by collectivizing them for input purchase and providing forward and backward linkages. Performance Grading Tool for FPOs developed by the National Bank for Agriculture and Rural Development (NABARD) was used for measuring the performance of each FPO and the Garret ranking method was used for constraint analysis. Purposive cum simple random sampling was followed where from each FPO, five Board of Directors (BOD) and fifteen farmer members were selected randomly and thus, comprising a total sample size of 100 respondents from Five FPOs. The findings of the study revealed that Tadipatri Horticulture FPO was categorized under 'Grade-A' FPO, and three FPOs viz. Sri Venkateswara Swamy FPO, Sri Ramaswamy FPO, and Sri Peddamma Thalli FPO were categorized under 'Grade B', and one FPO namely, Narpala Rythunestam FPC Ltd was categorized under Grade-C. With respect to constraint analysis, obtaining the remunerative price in local markets was the major constraint followed by fluctuation in market prices. It was concluded that FPOs should have market awareness and market linkages with corporate buyers/processors or any other agencies for fetching better returns and to overcome the constraints. [ABSTRACT FROM AUTHOR]

Single mothers face difficulties when it comes to finances, which expose them to different kinds of situations. In the Philippines, motivation is a desirable goal for single parents with special needs. This includes getting hope and providing for the needs of their household. Therefore, even with the lack of finances in life, single mother are still inclined to complete their duty. Thus, the primary goal of this research is to scrutinize the experiences, challenges, and coping mechanisms of single mothers with child special needs in their households. Utilizing Phenomenological as the research design and employing Interpretative Phenomenological Analysis (IPA), several findings emerged: (1) single mother fulfill their duties. Masculine roles are traditionally defined within the family (2 single mothers under pressure from dramatic physical changes in their adolescent sons conclude that the boys are already men and urge them to act as expected of men. (3) However, single mothers with young children are more susceptible to mental health disorders than mothers with partners, especially when facing financial, social or long-distance difficulties. Appropriate social support programs and screening measures are needed to reduce disparities. [ABSTRACT FROM AUTHOR]

This study aimed to assess the rise and development of financial technology (FinTech) in business operations within Antipolo, Rizal. Using a descriptive cross-sectional research design, data were collected through a well-validated questionnaire from owners, managers, and employees across various businesses in the region. The findings reveal a predominantly younger, male-dominated respondent profile with a high representation of regular employees and those in entry-level positions. The study identified several key trends in financial technology: notable advancements include the democratization of banking, effective use of APIs, and innovative customer engagement strategies through gamification. Conversely, the study highlighted areas where technological impact is perceived as less significant, such as the integration of virtual banking and certain aspects of asset management. The analysis of challenges faced in adopting FinTech underscores significant concerns such as manipulation of funds transfer and cybersecurity threats, which were frequently encountered by respondents. Other challenges include potential system failures and fraudulent activities related to electronic payments. Despite these issues, advancements in FinTech are contributing positively to business operations, with a marked emphasis on improved customer experiences and streamlined financial services. This dual focus on both the benefits and challenges of financial technology provides a comprehensive understanding of its current impact and areas needing further attention. [ABSTRACT FROM AUTHOR]

Respiratory syncytial virus (RSV) has been recognized as a highly important cause of morbidity and mortality among children and adults. A cross-sectional study at representative sites in Jordan was undertaken to provide an assessment of the epidemiology and health and economic burdens of RSV and influenza infections in Jordan amongst hospitalized children under 5 years old for the period between 15 November 2022 and 14 April 2023. This study involved 1000 patients with a mean age of 17.10 (SD: 16.57) months. Of these, half (n = 506, 50.6%) had positive results for RSV. Furthermore, 33% and 17.4% of the participants had positive results for RSV-B and RSV-A, respectively. The findings underscore the severity of RSV infections, where a significant proportion of the children experienced severe respiratory distress, which led to bronchiolitis and pneumonia. This study meticulously documented the clinical outcomes, including the need for intensive care, mechanical ventilation, and prolonged hospital stays. There was no statistically significant difference in the financial burdens between the RSV-positive and RSV-negative patients. This study revealed the urgent need for preventive measures to control the substantial burden of RSV among children under 5 years old in Jordan. [ABSTRACT FROM AUTHOR]

This study examined ways microfinance services promote the activities of women entrepreneurs in Cross River State with Alache as a case study. Specifically, the study determined ways access to credit services and business support services of Alache Microfinance Bank (AMB) promote activities of women entrepreneurs in Cross River State. The study used a survey research design. Population was made up of 270 women entrepreneurs who were beneficiaries of AMB's microfinance programmes. Instrument for data collection was questionnaire. Data were analyzed using mean and standard deviation. Results reveal 12 ways access to credit services of AMB promote activities of women entrepreneurs in Cross River State. These include, among other, access to credit encourages women entrepreneurship to get credit as business loan interest rate is low(X̅=3.92). Also, business support services of AMB promote activities of women in 11 ways, including, financial advisory services improves the knowledge of women entrepreneurs in managing their finances (X̅=3.85) and others. Based on the results, the study made three recommendations, including; expanding microfinance services to more rural areas, providing flexible conditions, and integrating financial literacy programmes into the services. [ABSTRACT FROM AUTHOR]

Copyright of Necmettin Erbakan University Journal of the Faculty of Political Science / Necmettin Erbakan Üniversitesi Siyasal Bilgiler Fakültesi Dergisi is the property of Necmettin Erbakan University Journal of The Faculty of Political Science 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.)

Economic analysis of the field of housing construction indicates a certain specificity of its functioning in Ukraine, which is primarily related to the lack of opportunities for developers to invest their own resources in this construction and the need to attract financing at the early stages of the construction of residential real estate objects. The results of the empirical analysis of the dynamics of housing construction financing indicate that the main source of this financing is public funds (from 55% to more than 73% of the total volume of housing construction investments, depending on the year of their implementation). The insufficient level of quantitative and qualitative provision of housing for Ukrainian citizens provokes a constant demand for residential real estate objects, which in turn stimulates the development of housing construction. An analysis of the dynamics of residential real estate commissioning volumes and the amount of capital investments in residential buildings indicates a steady growth of these indicators over the past 10 years, with the exception of the crisis years of 2014 and 2020, in which there was a general decline in the national economy (2014) or even the global (2020) economy, caused by extraordinary circumstances (the Revolution of Dignity and the coronavirus epidemic). However, in subsequent years after these crises, the amount of capital investment in residential construction continued to grow. [ABSTRACT FROM AUTHOR]

Objective: In today's advanced world, it may seem easy and simple for many entrepreneurs to launch a start-up business, but having a great business idea is not enough for entrepreneurs to survive and succeed. During the development life cycle of a start-up business, there are various challenges which emerge from different sectors such as finance, marketing, human resources and information technology and the main root of the most of these obstacles and challenges is financial and accounting issues. Financial and accounting issues such as financing, Investments, working capital, taxes, cash flow management, recording financial events, reporting procedures and capital budgeting are specialized and complex decisions that are beyond the control of entrepreneurs in the most cases, Therefore, the aim of the current research is to know the views and lived experiences of entrepreneurs about the financial dimensions of startups with the aim of providing a model for entrepreneurship development. Method: This research is practical in terms of purpose, and in terms of data collection, it is a qualitative research of the phenomenological type. In this research, the central phenomenon is the view of entrepreneurs in relation to various financial and accounting dimensions governing the activities of start-up businesses. On the other hand, considering that the present research is in a way that requires exploring and examining the ideas and views of the research participants, the phenomenology method, which is one of the types of qualitative research methods, has been used. In this regard, the experiences, feelings, opinions and views of the participants were carefully evaluated and analyzed. The statistical population of this research includes two groups of entrepreneurs and managers of successful and unsuccessful start-up businesses. The first group consists of successful entrepreneurs and managers. The start-up businesses created by these entrepreneurs are currently active and have reached the stage of supply from the idea stage. The second group consists of unsuccessful entrepreneurs and managers. Businesses created by this groups have mostly failed due to various reasons including financial issues after establishment. The participants of this study were 26 entrepreneurs (including 12 unsuccessful entrepreneur and 14 successful entrepreneur) and were selected using the purposeful sampling method. In collecting the required data, a semi-structured interview method was used until reaching theoretical saturation. Thematic analysis method was used to analyze the data and the four concepts of credibility, transferability, confirmability and transferability were used to check the validity and reliability of the interviews. Results: The findings of the research show that from the point of view of entrepreneurs and managers of failed and successful businesses, financial and accounting issues are considered to be the main challenges and obstacles to entrepreneurship development. The results indicate the identification of 3 main themes of obstacles and challenges of the start-up stage, obstacles and challenges of the growth stage and solutions to improve the financial dimensions of start-up businesses. In general, according to the experiences of entrepreneurs, 7 unique sub-theme were extracted with 173 different narratives. The classified themes of financing, investment, working capital, budgeting, pricing, operational, accounting and reporting are among the financial dimensions of start-up businesses. Also, according to the opinions and suggestions of entrepreneurs, several codes such as income management through pre-receipt, business plan financial indicators, credit sales management, understanding the structure of fixed and variable costs, ignoring unrelated costs in decision making, internal controls and audit issues are the key findings of present study, because the research literature has not directly mentioned these codes. The results also show that unsuccessful entrepreneurs emphasize financial issues more than successful entrepreneurs in continuing their businesses. In addition, the growth stage in the life cycle of start-up businesses has the most financial and accounting challenges and obstacles. Conclusion: The findings of the research indicate the important role of financial and accounting issues in the success of start-up businesses, therefore, financial management training and its techniques are suggested in the development of entrepreneurship in the country. The need for financial and tax advice is one of the most important issues raised by entrepreneurs. In this context, it is necessary for financial advisors to adjust their approaches and services according to the unique challenges faced by entrepreneurs. These services may include adopting guidelines for budgeting, cash flow management, debt management and financing. The results of the research show that entrepreneurs consider the lack of accounting software suitable for start-up businesses as one of the challenges of recording and reporting their financial events, therefore accelerating the launch and development of software specific to start-up businesses at a reasonable price can solve this challenges. [ABSTRACT FROM AUTHOR]

Nonperforming Assets (NPA) are the major problem for today's Banking Industry, and it is being beheld that they are growing with time. So, through this study, the variables that lead to NPA are found. For the study, both bank-specific and macroeconomic variables are taken, to see whether the bank-specific too formulate an effect on NPA or they came out to be insignificant. The variables that lead to NPA are Management Efficiency, Asset Management, GDP, REER, NEER, Inflation, Unemployment and Real Interest Rate. The research for banks' profitability to see if the same variables lead to NPA, moreover, influence profitability, but the result came out to be that there is only Asset Management, which impacts both. In the end, equity exploration on the four significant variables is conducted, to determine which bank has underperformed or overperformed on which variable. [ABSTRACT FROM AUTHOR]

This study investigates the investment preferences of institutional investors in Indonesia, focusing on the factors influencing stock selection. A comparative analysis is conducted between pressure-sensitive and pressure-insensitive investor groups to explore how different factors such as corporate social responsibility, corporate governance, shariah-compliant stocks, and financial indicators, including profitability, liquidity, and risk, affect their investment decisions. Data from 938 observations across 253 manufacturing companies listed on the Indonesia Stock Exchange were analyzed using panel data regression. The period was chosen because it captures a stable economic period in Indonesia, allowing for an accurate assessment of investment patterns without major external shocks. The results reveal that institutional investors favor stocks listed on the Indonesia Shariah Stock Index (ISSI), perceived as low-risk investments. Pressure-sensitive investors, such as banks and insurance companies, prefer companies with close business affiliations, while pressure-insensitive investors, such as mutual funds and pension funds, prioritize financial performance and corporate governance. Additionally, the study finds that the debt-to-asset ratio and inclusion in the Shariah index significantly affect institutional ownership, indicating a preference for leveraged companies with ethical investment profiles. This study provides a deeper understanding of the varying preferences between institutional investor groups, highlighting the significance of ethical considerations, financial stability, and corporate governance in emerging markets.

(Series Information) European Papers - A Journal on Law and Integration, 2024 9(3), 1062-1066 | Article | (Abstract) In just a few years, the concept of protecting the EU’s financial interests has become strategic and fundamental to understanding the economic and financial structure of the European legal system. But it is also essential in navigating the changes to constitutional, administrative, and criminal law that have marked the system following the pandemic and Ukrainian crises. This Special Section is both the long-term product of over two years of collaboration between the research group members of the “Better Knowledge for Better Solutions” (BETKOSOL) project, supported by the Hercule III programme of the European Commission, and a new beginning, with the “Better knowledge for the future generation” (BETKONEXT) project, supported by the Union Anti-Fraud Programme (EUAF-2023-TRAI). As a result, it is necessary to analyse the shape-shifting notion of financial interest from three perspectives: (i) EU Law and its core principles, (ii) its role in the institutional development of the EU legal system and its internal organisation (for example, in relation to the NGEU and REPowerEU), and (iii) its impact on the evolution of the legal systems of the Member States.

The purpose of this article is to highlight how the information provided in the financial statements can be used to describe the activities of a company, but also to determine its financial position and performance in order to meet the company's own needs and those of third parties. The position of financial patrimony constitutes the capital position of the company in terms of existence, physical structure and financial results obtained throughout the financial year. It also represents the results of the process that forms the objectives of the company's activities and constitutes its financial framework. Incorporating the analysis of financial assets into the management activities of a company (regardless of the form of ownership) is a tool whose effectiveness is well proven both in theory and especially in economic practice.

The financial performance of pension fund administrators is greatly influenced by their ability to effectively manage assets and liabilities. Therefore, this study aims to investigate asset and liability management on financial performance, focusing on the relationship between Asset Liability Management and the profitability of Pension Funds Administration (PFA) in Nigeria. The research utilized a convenience sampling method and collected data from secondary sources (e-view). The research design adopted was Expost factor, and the cross-sectional data was sourced from 12-PFA companies, covering the years 2010-2021. Descriptive analysis and inferential statistics, including stationarity tests and correlation analysis, were conducted to assess the suitability of the data. Additionally, Hausman's zest was performed to validate the hypothesis. The findings indicate that the variables adequately represent and demonstrate the relationship between asset liability management and the profitability of pension fund companies. Thus, this paper provides empirical evidence that the effects of asset and liability management have an overall impact on the financial performance of Pension fund administration in Nigeria.

The aim of the article is to analyze and assess the financial condition of the Jelcz-Laskowice commune. The financial management of the commune reflects effective budget management and shows its ability to function independently and develop further. The analysis of the commune’s budget is a tool for assessing its condition and the effectiveness of the actions taken, while the indicator analysis is the starting point for local government units in planning and implementing future budget expenditures. The assessment of the Jelcz-Laskowice commune was carried out in 2020-2022. The analysis used indicators to assess the financial condition of local government units, i.e.: budget indicators, per capita indicators, liabilities indicators by debt titles and indicators assessing the development potential of the commune. The obtained results indicate an improvement in the financial condition of the Jelcz-Laskowice commune. The increase in the income and expenditure independence indicator of the commune suggests that the unit is becoming more financially independent, which indicates the increased ability of the commune to manage its finances independently. The share of own revenues and operating surplus in total budget revenues showed an upward trend, remaining at a stable level. The Jelcz-Laskowice commune demonstrated stable financial development and effective budget management in the analysed period.

Hospital financial failure means bankrupt in economic point-of-view. While from the patient care perspective, it can compromise healthcare delivery and deliver possible harm due to substandard services. Leveraging digitalization and information technology can significantly enhance financial management, improve efficiency, and ultimately support sustainable healthcare services. This bibliometric analysis through Scopus database. Retrieved articles were examined based on annual publication numbers, contributing countries, subject areas, authors, and cited documents. Visual analysis was done using VOSviewer to provided insights into word co-occurrence in clusters and R Studio's Bibliometrix package was employed to identify the most contributing countries and the most cited publications. The analysis on total 429 articles revealed that healthcare and activity-based costing is an emerging trend, with a growing number of publications each year. The United States emerged as the leading country in this research area, though other nations also contributed significantly. Medicine was identified as the most common subject area. VOSviewer analysis identified seven clusters related to the topic. Activity-based costing has evolved to accurately assess product costs in changing business landscapes, particularly in healthcare, where it helps optimize profits. The findings indicate a growing awareness of the importance of financial management in sustaining healthcare services globally. However, the study's reliance on a single database and lack of a comprehensive systematic review limit its scope, potentially excluding relevant research from other sources.

This study aims to investigate the mediating effect of digital financial inclusion on the relationship between digital financial literacy and the financial well-being of Malaysian households, focusing on gender differences. Using quantitative research, a total of 210 responses, which contained 105 samples for each gender, were collected from households across Malaysia using a self-administered questionnaire. The research model was analyzed using Partial Least Square-Structural Equation Modelling techniques. The findings revealed significant relationships between digital financial literacy and digital financial inclusion, as well as between digital financial inclusion and financial well-being. Additionally, digital financial inclusion was found to significantly mediate the relationship between digital financial literacy and financial well-being, underscoring the importance of digital financial inclusion. The MICOM analysis results show that all constructs have good configural invariance, indicating the measures are consistent across groups. High correlations between males and females suggest similarities, but permutation tests indicate these similarities might be due to chance. Variance differences for digital financial literacy and digital financial inclusion are not significant. However, financial well-being shows a significant variance difference, suggesting less variability among males, supported by higher reliability scores for the financial well-being of males, indicating more consistent responses. Notably, the standardized beta for the digital financial inclusion – financial well-being path is higher among females, indicating a stronger influence of digital financial inclusion on financial well-being for this group. However, the direct relationship between digital financial literacy and financial well-being is insignificant for both genders. AcknowledgmentThis research was supported by the Ministry of Higher Education (MoHE) of Malaysia through the Fundamental Research Grant Scheme (FRGS/1/2022/SS01/UUM/02/10).

The present paper is concerned with shedding light on the financial viability of setting up public charging infrastructure in a range of implementation situations in an Indian city and the possible role of policies and regulations to make charging business attractive. The nascency of the electric mobility sector and its fast-evolving technological landscape along with possibility of different charging use-cases make it difficult to templatize the financial evaluation of charging business. With the help of a publicly available peer-reviewed financial tool which has been specifically developed to analyze the possible financial outcome of an investment in public charging infrastructure for electric vehicles (EVs) in Indian context, the study examines the business attractiveness of setting up a public charging station in four unique use-cases such as charging at public parking, destination charging, on-the-go charging, and shared workplace charging. The study employs Project Internal Rate of Return as the primary financial yardstick that is being benchmarked with a hurdle rate or target rate of return to make the evaluation as objective as possible. The financial modelling aptly captures the dynamics of India’s EV charging market by considering the possible variations in charging infrastructure configuration, electricity tariffs and regulations, provision for land rental, charging fees and other such factors. It further demystifies the potential impact of key variables on a project’s business case. This research would help design policies, regulations, support mechanisms and terms of reference for public charging infrastructure projects in the country. Policymakers, implementing authorities, regulators, potential investors, and financial institutions are expected to benefit from the analyses.

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

This study introduces an advanced performance measurement system for 31 municipalities in Tehran and Shahriar, integrating the Balanced Scorecard (BSC) and Data Envelopment Analysis (DEA) methodologies. The combination of BSC and DEA was chosen because BSC offers a multidimensional framework for assessing performance from diverse perspectives, while DEA provides a quantitative tool for evaluating efficiency, particularly useful when dealing with multiple inputs and outputs. Together, they allow for both qualitative and quantitative evaluation of municipal performance, addressing the need for comprehensive performance assessment. However, traditional DEA models often fail to account for dynamic changes and intermediate linkages between these perspectives over time. The Dynamic Network Slacks-Based Model (DNSBM) of DEA, proposed in this study, addresses these limitations by incorporating both network interdependencies and dynamic changes in performance evaluation. Field studies and expert interviews revealed interconnections between BSC perspectives, and dynamic changes were modeled by linking networks over multiple periods. The model estimated efficiency values for each period, showing an average overall score of 0.857, with specific scores for financial (0.94), learning and growth (0.83), internal processes (0.96), and customer (0.34). Statistically significant correlations were found between most perspectives, except financial and learning/growth. The model identified dynamic performance trends, inefficiency levels, and strategies to improve underperforming DMUs, offering a comprehensive approach to enhancing municipal performance.

Copyright of International Journal of Research in Industrial Engineering (2783-1337) is the property of Ayandegan Institute of Higher Education and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper investigates the non-financial listed companies in the Kingdom of Saudia Arabia. The model was built based on previous theories like agency and stewardship theories. To fulfill the objective of this study, a cross-sectional regression method was applied, and two measures of financial performance, Tobin Q and Return on Assets, were used to assess five corporate governance practices. The empirical test was conducted on 114 listed firms between 2010‒2020. The Stata program was used to analyze the hypotheses. The companies in the sample are from various industries, making outcomes more diverse. The results indicate that insider ownership and board size significantly influence return on assets. Conversely, CEO duality, firm size, and leverage are statistically significant factors that affect Tobin’s Q. These findings were validated through a check for heteroscedasticity. Additionally, the fluctuations in the results may be attributed to the distinction between effects and causes. Another primary reason is that family companies are among the most common firms in Islamic countries. This dramatically impacts the traits of board members and, by extension, the corporate governance system. The results also show that businesses Islamic nations are less willing to take risks than they are. In addition, the study provides recommendations on how to improve a company’s financial performance using appropriate corporate governance structures. Moreover, it can be useful for researchers and policymakers for improving the performance of companies through the implementation of an improved system of corporate governance practices.

Pig butchering is an escalating cybersecurity threat that exploits social engineering to build trust and execute financial fraud. The relevance of this research problem lies in the growing incidence and sophistication of these scams, which have severe financial and psychological impacts on victims. The main purpose of this research is to uncover the methods used in pig butchering scams and their impact on individuals and businesses. The research focuses on digital platforms such as social media, dating apps, and professional networking sites, chosen for their wide user bases and the ease of establishing personal connections. The study period encompasses recent developments from the past five years to capture the evolving nature of these scams. The research utilizes a qualitative literature review as its primary method, drawing on academic articles, industry reports, and case studies. The study's statistical basis includes data from law enforcement agencies, cybersecurity firms, and victim reports. Key findings confirm the effectiveness of proactive cybersecurity measures, such as continuous education and specialized services, in mitigating pig butchering scams. The research hypothesis, stating that these measures can significantly reduce scam success rates, is supported by the data. Results indicate that enhancing cybersecurity protocols and training programs is crucial for protecting against such threats. Future research should focus on developing predictive models and integrating AI and machine learning for better detection and prevention. This study provides valuable insights for policymakers, cybersecurity professionals, and educators, highlighting the need for international cooperation and advanced technological defenses to combat this pervasive threat.

Purpose – Firms are advocating for social change to a growing extent, but the performance implications of corporate activism are not clearly understood. This study aims to introduce social nonmarket strategy (SNMS) as a goal-directed form of corporate activism, explore whether such strategy harms corporate financial performance (CFP), and assess the buffering potential of effective market-based strategy and good standing with stakeholders. Design/methodology/approach – A reflective measurement model and all hypothesized relationships were tested using consistent partial least squares structural equation modeling on a data set of 202 US-based small, medium, and large manufacturing and service firms. Findings – SNMS is positively related to good standing with stakeholders but negatively related to CFP. By contrast, a higher market strategy (MS) is positively associated with both stakeholder performance and CFP. MS and stakeholder performance buffer but do not fully neutralize the adverse financial effect of SNMS. Practical implications – Firms undertaking SNMS face serious risks. However, effective MS and higher levels of stakeholder performance can buffer but not fully neutralize the adverse financial effect of SNMS. Originality/value – This research introduces SNMS as a goal-directed form of corporate activism, establishes the conflicting performance effects of such strategy and estimates the buffering potential of MS and stakeholder performance.

Financial forecasting plays a critical role in decision-making across various economic sectors, aiming to predict market dynamics and economic indicators through the analysis of historical data. This study addresses the challenges posed by traditional forecasting methods, which often struggle to capture the complexities of financial data, leading to suboptimal predictions. To overcome these limitations, this research proposes a hybrid forecasting model that integrates Bayesian optimization with Long Short-Term Memory (LSTM) networks. The primary objective is to enhance the accuracy of market trend and asset price predictions while improving the robustness of forecasts for economic indicators, which are essential for strategic positioning, risk management, and policy formulation. The methodology involves leveraging the strengths of both Bayesian optimization and LSTM networks, allowing for more effective pattern recognition and forecasting in volatile market conditions. Key contributions of this work include the development of a novel hybrid framework that demonstrates superior performance with significantly reduced forecasting errors compared to traditional methods. Experimental results highlight the model's potential to support informed decision-making amidst market uncertainty, ultimately contributing to improved market efficiency and stability. [ABSTRACT FROM AUTHOR]

The study, "Exploring the Influence of Quezon City Scholarships on Advancing Educational Equity and Fostering Social Mobility," examines scholarship programs on advancing educational equity and promoting social mobility among Quezon City's underserved communities. Using a mixed-methods approach, it gathered insights from 174 scholarship recipients through surveys and interviews, focusing on how financial aid affects academic achievement, financial stability, and career opportunities. The findings indicate that these scholarships significantly enhance educational access by lowering financial obstacles and fostering long-term social mobility through improved career prospects and economic stability. Respondents expressed a high level of agreement on the program's positive influence, with recommendations to cover nontuition expenses and expand outreach for underserved groups. Ultimately, the research underscores the value of localized scholarship initiatives in fostering both individual development and broader community growth. [ABSTRACT FROM AUTHOR]

The article explores the influence of Henry David Thoreau on Paul Auster's novel "Sunset Park," focusing on the intellectual community depicted in the text. Auster engages with Thoreauvian ideas such as solitude and anti-war stances to reflect on the socio-political climate of America during the financial crisis. The characters in the novel practice a form of Thoreauvian resistance to reality, embodying a sense of helplessness in the face of societal issues. Auster's critique extends to the post-9/11 context and the impact of the Vietnam War, highlighting themes of disillusionment and resistance in the novel. [Extracted from the article]

The purpose of this study is to investigate out-of-pocket non-medical expenses and employment-related outcomes in families of children with life-limiting conditions, specifically, to quantify the financial and employment implications of two events: a child's hospitalization and death. This cohort study used panel data collected prospectively for a larger study investigating the effectiveness of specialized pediatric palliative care. Participants were recruited by medical professionals between November 2019 and May 2022 at four Swiss children's hospitals. The care follow-up and bereavement follow-up assessments were 330 and 300 days, respectively. We measured out-of-pocket non-medical expenses, individual full-time equivalent units, and personal income, as well as sick leave and vacation days taken. Analyses included descriptive statistics and two-way linear fixed-effects regressions. The analysis included 110 parents (mothers n = 59, fathers n = 51) of 61 children. Children were hospitalized for a median of 7 days (interquartile range 0–21, range 0–227). The fixed-effects models found a positive association between hospitalization, i.e., length of stay, and travel and accommodation expenses (coefficient 4.18, 95% confidence interval 2.20–6.16). On average, for each week of hospitalization, parents spent an additional 29 Swiss francs on travel and accommodation. During the 300-day bereavement follow-up, six (26%) of 23 parents increased their work commitments, while one reported a decrease. Conclusions: Families incur higher travel and accommodation expenses during hospitalization than during non-hospitalized periods. Instrumental support, e.g., parking vouchers, can help families minimize these costs. Future studies should investigate whether early return to work during bereavement is driven by economic considerations or a desire for distraction. Clinical trial registration: Data analyzed in this study were collected as part of a clinical trial, registered on ClinicalTrials.gov, No. NCT04236180, 15 March 2019 What Is Known: • Families of children with life-limiting conditions are at risk of substantial financial burden from high out-of-pocket medical expenses. • It is also known that parents often have to incur out-of-pocket non-medical expenses and reduce their work commitments. Little is known about the economic consequences of losing a child to a life-limiting condition. What Is New: • We provide new longitudinal evidence on the hospitalization- and death-related financial and employment implications for families of children with life-limiting conditions. • Child hospitalizations add to families' financial burden through increased travel and accommodation expenses. Work commitments rose during early bereavement. [ABSTRACT FROM AUTHOR]

Objectives: To examine the influence of sociodemographic factors on employment changes among adult children following onset of parental Alzheimer's disease and related dementia (ADRD). Methods: We used Health and Retirement Study (2010–2018; N = 20,110) data to examine adult child (ages 50–70) changes in employment and work hours at onset of parental ADRD and potential variation by gender, age, race, ethnicity, and education. Results: Parental ADRD onset was not associated with changes in adult child employment overall, although associations differed substantially across subpopulations defined by education level. Sons with the lowest education were least likely to cease employment, while daughters with the lowest education were most likely to reduce work hours. Sons at older ages were increasingly likely to reduce work hours or end employment following parental ADRD onset. Discussion: The potential impact of parental ADRD on adult child employment is complex and should be considered in the context of sociodemographic factors. [ABSTRACT FROM AUTHOR]

This paper investigates the non-financial listed companies in the Kingdom of Saudia Arabia. The model was built based on previous theories like agency and stewardship theories. To fulfill the objective of this study, a crosssectional regression method was applied, and two measures of financial performance, Tobin Q and Return on Assets, were used to assess five corporate governance practices. The empirical test was conducted on 114 listed firms between 2010‒2020. The Stata program was used to analyze the hypotheses. The companies in the sample are from various industries, making outcomes more diverse. The results indicate that insider ownership and board size significantly influence return on assets. Conversely, CEO duality, firm size, and leverage are statistically significant factors that affect Tobin’s Q. These findings were validated through a check for heteroscedasticity. Additionally, the fluctuations in the results may be attributed to the distinction between effects and causes. Another primary reason is that family companies are among the most common firms in Islamic countries. This dramatically impacts the traits of board members and, by extension, the corporate governance system. The results also show that businesses Islamic nations are less willing to take risks than they are. In addition, the study provides recommendations on how to improve a company’s financial performance using appropriate corporate governance structures. Moreover, it can be useful for researchers and policymakers for improving the performance of companies through the implementation of an improved system of corporate governance practices. [ABSTRACT FROM AUTHOR]

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

The aim of this paper is to develop a forecasting method with global interval input and output for interval-valued financial time series by combining the VAR(p) process, the volatility information and neural network, namely VAR-NN. To reflect the volatility information, four types of interval-valued data volatility information from both the relative and absolute perspectives are constructed. Furthermore, the neural network is combined to produce the parameters. The developed forecasting model is finally applied to the highest and lowest hourly prices of the Shanghai Composite Index prediction. Numerical study shows the feasibility and validity of the developed improved VAR model. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Modern Turkish History Studies / Çagdas Türkiye Tarihi Arastirmalari Dergisi is the property of Journal of Modern Turkish History Studies 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 Agribusiness Forum / Forum Agribisnis is the property of IPB 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.)

The financial performance of pension fund administrators is greatly influenced by their ability to effectively manage assets and liabilities. Therefore, this study aims to investigate asset and liability management on financial performance, focusing on the relationship between Asset Liability Management and the profitability of Pension Funds Administration (PFA) in Nigeria. The research utilized a convenience sampling method and collected data from secondary sources (e-view). The research design adopted was Expost factor, and the cross-sectional data was sourced from 12-PFA companies, covering the years 2010-2021. Descriptive analysis and inferential statistics, including stationarity tests and correlation analysis, were conducted to assess the suitability of the data. Additionally, Hausman's zest was performed to validate the hypothesis. The findings indicate that the variables adequately represent and demonstrate the relationship between asset liability management and the profitability of pension fund companies. Thus, this paper provides empirical evidence that the effects of asset and liability management have an overall impact on the financial performance of Pension fund administration in Nigeria. [ABSTRACT FROM AUTHOR]

Background: Economic security, mainly financial and monetary security, is an integral component of national security. It facilitates the sustainable development of the national economy and addresses the country's demands. It enhances job opportunities and can adapt flexibly and efficiently to variations in the global context. Objective: The study aims to explore the key factors influencing financial and monetary security in Vietnam. Besides, the author proposed policy recommendations for fostering financial and monetary security. Methodology: The author conducted a group discussion with 30 managers with doctoral degrees in economic and financial management, quantitative methods, and primary data collected directly from the sample size of 500 economic experts from five major cities in Vietnam, using a random sampling technique and online survey and applied structure model. Result: The results show that five key factors affect financial and monetary security with a significant level of 0.01, with which fiscal and monetary policies strongly impact. The five factors are, fiscal and monetary policy (FMP), bank risk management (BRM), legal and regulatory environment (LRE), economic and political stability (EPS) and Inflation and exchange rates (IER). Conclusion: Financial and monetary security are essential for Vietnam's sustainable development, especially in a volatile world. Unique Contribution: Financial and monetary security plays an important role and is very significant for the current economy, especially for the sustainable development of a country, especially in Vietnam. Key Recommendation: Based on the research results, Vietnam needs to implement flexible and proactive fiscal and monetary policies and promote sustainable public debt restructuring, improve debt management efficiency, strengthen risk management, and proactively adapt to the trend of decentralisation and integration in the global financial system.

Management evaluation is essential to optimize finances by increasing egg production, survival rates, larval rearing, and nursery growth. Research aims to analyze production and financial performance in sustainable practices for producing hybrid grouper seeds such as cantang and cantik. The research was carried out for one year, from September 2022 to September 2023. Survey method with the selection of research locations carried out purposively utilized both primary and secondary data types. Primary data was collected through surveys using questionnaires, interviews, and direct observation of activities. Direct observations were conducted at egg production, hatchery, and nursery activities. Research shows that in one year the egg production is 97,300,000 cantang eggs and 17,800,000 cantik eggs. The final length mean harvested in the hatchery was 3.5 ± 0.28 cm with a survival rate of 8.3 ± 4.9 % for cantang hybrid grouper and 3.2 ± 0.25 cm with a survival rate of 10.1 ± 5.0 % for cantik hybrid grouper. The total length of the nursery harvested was 10.9 ± 0.30 cm with a survival rate of 71.5 ± 8.7 % for cantang hybrid grouper, and cantik hybrid grouper measured 10.1 ± 0.30 cm with a survival rate of 81.0±6.0 %. The highest net profit comes from nurseries, followed by larval rearing and egg production. Investments in egg production, larval rearing, and nursery businesses are financially advantageous, as both the R/C and B/C ratios > 1, demonstrating their economic viability. The increasing demand for hatcheries and seeds highlights the importance of successful egg production in fulfilling the growing needs of grouper hatcheries. Nursery operations play a crucial role in enhancing the success of grouper grow-out by improving survival rates and reducing rearing times. They focus on nurturing seeds from their early stages until they reach a suitable size and strength for the grow-out phase.