scholarly journals (The impact of financial performance assessment on the quality of banking performance An applied study on the Commercial Bank of Chad in the Republic of Chad for the period (2008-2013: أثر تقويم الأداء المالي على جودة الأداء المصرفي دراسة تطبيقية على مصرف شاري التجاري بجمهورية تشاد للفترة (2008-2013م)

2017 ◽  
Vol 1 (6) ◽  
Author(s):  
Mohammed Bukhari Hassan Ali
Keyword(s):  
Commercial Bank ◽  
Financial Distress ◽  
Financial Management ◽  
Financial Analysis ◽  
High Ratio ◽  
Bank Loans ◽  
General Classification ◽  
The Republic ◽  
The Impact

The study addressed the issue of the quality of financial Shari commercial bank management and the extent of their relationship to the funding of competence, to see how the quality of financial management, and to identify its transparency when granting credit, and to identify the general classification of the bank on CAMELS index of the banking classification. Study the problem in the following questions: Are the financial and credit policies of the bank bank?. It is that the bank actually applied followed in the granting of credit financial procedures? Is bank financing of the bank efficient? Is that the bank applied to all financial regulations and decisions of the Organization of the banking business? The study sought to analyze and test the hypotheses: The bank's reliance on financial analysis to rationalize decisions granting Alaitmat lead to the efficiency of the funding. The Bank’s general classification in term of quality, liquidity adequacy, financial level of default and loan-to deposit ratio are within the good classification. The Chari commercial Bank's performance is good. Used in the study are: descriptive analytical method and the historical approach in addition to the deductive approach. The study reached the following findings: The results of the study that there is a positive relationship between the quality of financial management bank (Shari) commercial financing and efficiency, the bank loans relative to deposits above the industry the desired level standard, the bank in case of default Mali due to the high ratio of non-performing loans and by passed the industry standard, the bank is suffering from an acute shortage of liquidity, causing falter in the bank's operations. The most important recommendations of the study: the need for Shari Commercial Bank to measure and find out the loans to deposits ratio and liquidity of the bank continuously to meet the obligations and withdrawals daily is expected, should the bank not to grant loans only after making sure it fits with deposits and ensure liquidity of the bank to avoid potential financial distress, the need to seek to provide all types of banking services offered by the rest of the workforce in the country's banks.

Living with an MPN in Ireland: patients' and caregivers' perspectives

2021 ◽  
Vol 30 (17) ◽  
pp. S24-S30
Author(s):  
Geraldine Walpole ◽  
Mary Kelly ◽  
Joy Lewis ◽  
Avril Gleeson ◽  
Ann-Marie Cullen ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Unmet Needs ◽  
Negative Impact ◽  
Peer Group ◽  
Myeloproliferative Neoplasms ◽  
Symptom Burden ◽  
Emotional Wellbeing ◽  
The Republic ◽  
The Impact

Myeloproliferative neoplasms (MPNs) are associated with a high disease burden, reduced quality of life and shortened survival. The aim of this questionnaire was to gain patients' and caregivers' perspectives on the impact of living with an MPN in the Republic of Ireland. An Irish adaptation of the ‘Global MPN Landmark survey’ was conducted. Fifty-one patients and 44 caregivers completed the questionnaire. Patients reported a wide variety of symptoms at the time of questionnaire completion; fatigue, bone pain and pruritus being most frequently reported. Approximately one-third of respondents from each of the groups (patients and caregivers) reported a negative impact of MPNs on their emotional wellbeing and daily lives. The study findings revealed that, despite treatment, symptom burden remains high, and several unmet needs exist, including educational, emotional and peer group support. Interventions that focus on reducing symptom burden and addressing these unmet needs, may improve the quality of life for patients with MPNs and their caregivers.

scholarly journals EARNINGS MANAGEMENT AS A MANIPULATIVE FORM OF FINANCIAL REPORTING

2019 ◽  
Vol 34 (5) ◽  
pp. 1323-1328
Author(s):  
Marija Milojičić ◽  
Snežana Knežević ◽  
Aleksandar Grgur
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Statements ◽  
Legal Framework ◽  
Business Decisions ◽  
Accounting Principles ◽  
The Republic

The financial statements, as the end product of the accounting information system, are a structural account of the financial position and financial success of an entity's business over a period. Earnings or net profit indicates an important position in the financial statements and is considered as a measure of a company’s success. Earnings management comes from the accounting skills that executives and business owners use when making business decisions. The Generally Accepted Accounting Principles set out in International Accounting Standards (hereinafter IAS) and International Financial Reporting Standards (hereinafter referred to as IFRS) generally give the owner or manager the choice between several accounting methods within the various stages of the accounting process. One of these methods is creative accounting, which is often correlated with the manipulation of financial statements. Creativity in accounting is known to be legal and to stay within the legal framework, but it is often the case that, with its creativity, it is beyond its boundaries. The way managers exercise this discretion is very important to the quality and objectivity of financial reporting.The tendency of the owners, and then the managers, to show the performance of the company better than they really are, is certainly not new. The reason that in the world from the beginning of the 2000s to the present day, both by the scientific and professional public and by the regulatory bodies in charge of financial reporting, particular attention is paid to this problem are the major political and economic scandals caused by the inaccurate presentation of financial statements. It is considered that manipulative accounting practices are applied in the preparation of financial statements when the application of accounting principles is made with the intention of achieving the desired objective, such as, for example, generating greater profit regardless of whether the procedures selected are in accordance with international and local prescribed rules.The prevalence of manipulation of financial statements depends on the situation in the environment, the quality of the normative basis of financial reporting, the quality of management and the ability of accountants to comply with professional and ethical standards. The environment implies the general economic situation, the existence or absence of appropriate legislation, including its implementation, as well as the relation to tax liabilities.The result of the original empirical research is presented in this paper. The research was conducted in the form of a case study of a domestic business entity (the Republic of Serbia), whose main activity is trade in sports and fashion products. The financial analysis was performed using the Beneish model, which was derived from the official financial statements of the companies, collected from publicly available databases (Balance Sheet and Income Statement 2016-2018) as the basic information base in order to discover the degree of possible manipulation of their own earning capacity. This model has become particularly popular since the Beneish M-scoring model revealed the manipulation of the financial results of the US company Enron, which went bankrupt in 2001.

scholarly journals Lalabet Financial Analysis: Study of Islamic Economics at Micro Level

2021 ◽  
Vol 4 (1) ◽  
pp. 233-244
Author(s):  
Ainorrofiqie Ainorrofiqie ◽  
Umrotul Khasanah ◽  
Akhmad Djalaluddin
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Financial Statements ◽  
The Body ◽  
Short Term ◽  
The Family ◽  
Micro Level ◽  
The Impact ◽  
The Village

This research aims to explore the model of financial management tradition Lalabet in the village of Babbalan District Batuan Sumenep. This study is based on the fact that occurred in the community about the implementation of traditions carried out by the heirs to family members who died. Interpretative qualitative research is used and an in-depth understanding of a problem that occurs is emphasized more. Based on the results of this study, the financial management tradition Lalabet can be done based on accounting equations. The accounts contained in the accounting equation is not used in its entirety and are reported as are generally financial statements. In this case, the source of funds in carrying out Lalabet tradition is sourced from personal money, money and donations from the family, money from Muslimat, debt, and money or goods from Lalabet's proceeds. The impact is the onset of debt both short-term and long-term. While the expenditure is in the form of costs in taking care of the body, costs for tahlilan (petto'arean), pa'polo, nyatos, nyataon, nyaebu, mangaji, ngin-tangin, nyalenin mayyid, and ajege makam (kep-sekep).

scholarly journals THE IMPACT OF THE PERSONALITY TYPE OF ADOLESCENTS ON QUALITY INDICES OF THEIR LIFE

2019 ◽  
Vol 21 (2) ◽  
pp. 93-96
Author(s):  
Elena G. Vikhareva ◽  
A. A. Baranov ◽  
I. V. Vinyarskaya ◽  
T. V. Tretyakova ◽  
V. V. Chernikov
Keyword(s):  
Quality Of Life ◽  
School Performance ◽  
Personality Type ◽  
Quality Indices ◽  
Adaptive Technique ◽  
Integral Characteristics ◽  
Regional Centers ◽  
The Republic ◽  
The Impact

Currently, the assessment of the quality of life is one of the most important criteria, describing integral characteristics of the children’s health. The article presents an analysis of the results of the research of the influence of personality type indices on the quality of life. PedsQL was calculated for each child’s physical, emotional, social spheres, as well as school performance and overall score accordingly to the questionnaire data. The study involved 2292 children aged from 13 to 18 years: 1164 girls and 1128 boys. The survey was executed by interviewing teenagers in the Izhevsk schools and 24 regional centers of the Republic of Udmurtia. To determine the type of the person of teenagers there was used an adaptive technique by K. Ung. As a result, 3 groups were formed. The first group was formed by 960 students with a predominance of personality traits of an introvert, the second group included 1258 extrovert cases. The same group of children (n = 74) was allocated among teenagers having symptoms as well extroverts as introverts (group “intro-extrovert”). As a result of the comparison, the quality of life and the type of the person of teenagers were found to be related to each other. According to the values of the “total score”, “social functioning” and “emotional functioning” the most harmonious quality of life indices were identified in children from the mixed group appeared to be a part of the personality of the best qualities of extroverts and introverts.

Finance and Financial analysis

2021 ◽  
Author(s):  
Rossiyskoy Minobrnauki
Keyword(s):  
Professional Education ◽  
Financial Management ◽  
Financial Analysis ◽  
Point Of View ◽  
Basic Knowledge ◽  
Federal State ◽  
Master's Students ◽  
Financial Condition ◽  
State Educational ◽  
The Impact

The textbook systematizes basic knowledge in the field of finance, financial analysis and financial management, presented in their direct relationship and significance from the point of view of evaluation, diagnosis, forecasting and monitoring of the continuity of the organization's activities. It includes seven chapters grouped into three sections. The first section is devoted to the theoretical foundations of the organization's financial management, stakeholders and sources of the organization's activities. The second section discusses the basics of financial analysis, providing knowledge of the main directions, information base and methods of financial analysis, as well as allowing them to be applied reasonably, calculate and evaluate analytical indicators, determine the impact of globalization processes, various macro-and microfactors on the financial condition of the organization. The third section contains the basics of financial management, providing an understanding of the essence of the financial mechanism of the organization and algorithms for justifying decisions in the field of financial management. It complies with the federal state educational standards of higher education of the latest generation and provides the formation of basic competencies in the field of finance, financial management and financial analysis. For bachelor's, specialist's and master's students studying in the field of Economics, the system of additional professional education, training centers for advanced training of auditors and other financial market specialists, as well as for individual preparation of applicants for qualification certification and passing qualification exams.

Conversion of Coastal Habitats in Singapore: Indications of Unsustainable Development

1995 ◽  
Vol 22 (4) ◽  
pp. 307-322 ◽  
Author(s):  
Michael J. Hilton ◽  
Sarah S. Manning
Keyword(s):  
World War Ii ◽  
Coastal Ecosystems ◽  
Peninsular Malaysia ◽  
Small Island ◽  
World War ◽  
Island State ◽  
The Republic ◽  
Small Island State ◽  
The Impact

The Republic of Singapore, a small island state lying at the southern extremity of Peninsular Malaysia has, along with other ASEAN nations, stated its commitment to the principle of ‘sustainable development’ and ecological sustainability. This paper presents an assessment of the impact of post-World War II development on the extent and quality of intertidal coastal ecosystems and ecocomplexes in Singapore — specifically on coral reefs, mangroves, and intertidal sand- and mud-flats — and hence an evaluation of Singapore's commitment to maintaining coastal ecosystems and coastal biodiversity. The extent of these habitats was mapped from topographic and hydrographic maps, and estimates of their future area was derived from the Singapore Concept Plan for the year ‘x’ (AD c. 2030).

The Impact of Agricultural Environmental Pollutions on the Population’s Quality of Life. The Experience of Kazakhstan

2019 ◽  
Vol 10 (1) ◽  
pp. 161
Author(s):  
Bagila MUSTAFAYEVA ◽  
Saule KALTAYEVA ◽  
Ainura SAPAROVA ◽  
Elvira ALIMKULOVA ◽  
Meruert KULBAYEVA
Keyword(s):  
Quality Of Life ◽  
Structural Changes ◽  
Secondary Data ◽  
Sociological Research ◽  
Main Research ◽  
Production Development ◽  
The Republic ◽  
The Impact ◽  
Statistical Indicators

The purpose of the present study is analyzing the trends of agricultural pollutions and their impact on the health of the population of the Republic of Kazakhstan. The main research methods include a bibliographic review of the literature on the research subject, as well as qualitative and quantitative analysis of statistical indicators of agricultural production development, and the dynamics of agroecological indicators of the Republic of Kazakhstan. To assess the impact of agricultural changes on the quality of life associated with the health of the population, the analysis of secondary data of sociological research conducted by the Environmental Fund of Kazakhstan was carried out. The results of the study show that since 1999 the agriculture of the Republic of Kazakhstan has undergone structural changes which are characterized by active mechanization, intensification, and specialization. At the same time, the widespread use of fertilizers and pesticides, as well as irrigation, the growth of pollution from livestock, and the employment of heavy machinery have adverse effects on water and soil.

scholarly journals The effectiveness of using Metallocene fertilizers for the spray-dressing of winter wheat

2021 ◽  
Vol 37 ◽  
pp. 00184
Author(s):  
Ilshat Vafin ◽  
Radik Safin
Keyword(s):  
Winter Wheat ◽  
Reference Value ◽  
Biomass Accumulation ◽  
Summer Period ◽  
Yield And Quality ◽  
Compound Fertilizer ◽  
The Republic ◽  
The Impact ◽  
Wheat Seeds

This article presents the impact assessment results for the spay-dressing of different Metallocene compound fertilizers containing chelated microelements on the yield and quality of winter wheat seeds of the Kazanskaya 560 variety. The research was carried out on the grey forest soils in the Kama region of the Republic of Tatarstan in 2017–2020. The plants were dressed with fertilizers in the autumn and the spring and summer period. In the autumn, we used the fertilizer containing manganese (Metallocene D), and in the spring and summer period (the tillering and earing stages of the winter wheat), we used the Metallocene Universal compound fertilizer with several microelements. During the research, we established that applying the manganese-containing Metallocene D in the autumn has a significant positive effect on the growth and dry biomass accumulation of the winter wheat. The dressing with Metallocene Universal during the tillering and earing stages following the application of Metallocene D in the autumn resulted in an increased/stimulated plant growth and development. The highest yield of winter wheat (3.45 t/ha or 46 % above the reference value) was obtained through the dressing of Metallocene D at a rate of 2 l/ha in the autumn, and the spraying of the plants with Metallocene Universal done twice during the spring and summer period. The autumn application of Metallocene D and the twofold application of Metallocene Universal improve the qualitative parameters of new winter wheat seeds. The use of fertilizers in questions improved the laboratory germination of the seeds and significantly reduced the root rot agent infection rate. The twofold dressing during the spring and summer period following the autumn dressing helped to suppress the most dangerous infections, such as the fusarium blight and the Helmintosporium disease, in the new seeds almost completely. The research conducted showed that Metallocene fertilizers can be successfully used to improve the production of winter wheat and seeds.

scholarly journals The effects of credit financing in agriculture on the domestic product in agriculture in the Republic of Serbia

2021 ◽  
Vol 14 (3) ◽  
pp. 1-21
Author(s):  
Duško Ranisavljević
Keyword(s):  
Banking Sector ◽  
Agricultural Sector ◽  
Statistical Correlation ◽  
Bank Loans ◽  
Domestic Product ◽  
Agricultural Producers ◽  
Noticeable Increase ◽  
Positive Effects ◽  
The Republic ◽  
The Impact

In recent years, the banking sector has increasingly turned to the agricultural sector. There is a noticeable increase in the total claims of the banking sector from registered farms in the period 2012-2020, while the part of the domestic product generated by the agricultural sector also recorded growth, but not in the same percentage as bank loans to agriculture. The aim of this paper is to examine the interdependence of the increase in total claims of banks on registered agricultural producers with the increase in the domestic product generated by the agricultural sector. The method of statistical correlation was used in this paper. The impact and changes of investment loans in agriculture, loans for working capital, but also the change in bank claims from agricultural producers based on interest and fees have been analyzed. The conclusion is that there is a connection between loans and the domestic product of the agricultural sector, but that there are other factors that have an impact, too. Although in recent years the banking sector has been more open to the agricultural sector and although loans have become more affordable, it is necessary to create conditions for even greater availability of loans to agricultural producers, which would create positive effects on agriculture.

scholarly journals EBA's Capital Exercise and Technical Efficiency of the Banks

2020 ◽  
Vol 12 (4) ◽  
pp. 371-402
Author(s):  
Adhiraj Singh Rathore
Keyword(s):  
Technical Efficiency ◽  
Financial Distress ◽  
Capital Requirements ◽  
Data Envelopment ◽  
Tobit Regression ◽  
Macroeconomic Conditions ◽  
Country Level ◽  
European Banking ◽  
The Impact

This study uses a sample of 194 banks from 15 EU countries and two-stage data envelopment analysis (DEA) to provide evidence on the impact of the European Banking Authority (EBA)'s capital exercise on banks' efficiency. In the first stage of the analysis, we measure the efficiency by employing DEA. We then use Tobit regression to investigate the impact of the capital exercise on banks' technical efficiency. We estimate several specifications while controlling for bank-specific attributes and country-level characteristics accounting for macroeconomic conditions, financial development and market structure. The results indicate that EBA's capital exercise came, as a shock for the banks would be contributing towards making the banks more stable. It would be preventing banks from excessive risk-taking activities. Furthermore, it would be allowing the banks to withstand the financial distress and contributing in banks be- coming less prone to the systemic risk. The study finds that the capital requirements would be creating favourable economic conditions, which would be, affect the extent, depth and quality of financial intermediation and banking services.

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