scholarly journals PROBLEMS AND OBSTACLES OF EFFECTIVE ECONOMIC AND FINANCIAL ACTIVITY OF THE ENTERPRISE

2021 ◽  
Author(s):  
N. Bogatska
Keyword(s):  
Financial Activity

scholarly journals Regulatory foundations of financialisation: May Day, Big Bang and international banking, 1975–1990

2020 ◽  
Vol 27 (3) ◽  
pp. 397-417
Author(s):  
Catherine R. Schenk
Keyword(s):  
New York ◽  
Financial Markets ◽  
Big Bang ◽  
International Banking ◽  
Geographic Pattern ◽  
Financial Conglomerates ◽  
Financial Activity ◽  
National Characteristics ◽  
Banking Activity ◽  
May Day

From the 1970s to the 1990s there was a revolution in international financial markets, which combined the processes of financialisation and globalisation. Deregulation and financial innovation were the two underlying forces that facilitated this transformation. At the same time, distinctive national characteristics of banking structures and cultures influenced the way that financial globalisation affected the geographic distribution of financial activity. This article addresses these seismic shifts through three perspectives: changes in regulation and the geographic pattern of international banking activity, reform of the main stock markets in New York and London and the rise of financial conglomerates. It identifies complementarity as well as competition among international financial centres.

scholarly journals Aging and Financial Capacity: Cognitive Correlates of an Early Indicator of Functional Decline

2020 ◽  
Vol 4 (Supplement_1) ◽  
pp. 467-468
Author(s):  
Katherine Wild ◽  
Jennifer Marcoe ◽  
Nicole Sharma ◽  
Mary Siqueland ◽  
Nora Mattek ◽  
...  
Keyword(s):  
Older Adults ◽  
Visual Memory ◽  
Monitoring Program ◽  
Well Being ◽  
Monitoring Data ◽  
Financial Capacity ◽  
Functional Changes ◽  
Online Transactions ◽  
Financial Activity ◽  
Financial Monitoring

Abstract Financial capacity describes the ability to make and carry out sound financial decisions sufficient to meet an individual’s needs for health and well-being. Impairments in financial capacity have been shown to be one of the earliest functional changes in patients with mild cognitive impairment (MCI), the precursor to Alzheimer’s disease and related dementias. Recent developments using online automated monitoring of financial transactions promise a new way to identify the earliest signs of cognitive decline. We examine the feasibility of using secure online technology to link ongoing financial activity monitoring data with other objective measures of function and cognition in a cohort of independent living older adults. To date, 73 older adults (mean age = 76.8, MoCA = 25.9) have enrolled and are participating in a 12-month online financial monitoring program that tracks account activity and generates alerts for unusual or irregular transactions. At baseline participants are administered a battery of neuropsychological tests and the Financial Capacity Instrument (FCI), a measure of financial capacity using tasks of everyday financial activity. Financial monitoring data are collected continuously, and are summarized and reported monthly. Younger participants had more online transactions and higher FCI scores. FCI total score was positively correlated with animal fluency (p < .02), Trails A (p < .03) and B (p < .0001), and visual memory (p < .0008). Number of online transactions in one month was correlated with FCI score, and Trails B (faster time to completion). Lower MoCA scores were associated with higher number of alerts per month.

ISSUES OF REASONABLE ORGANIZATION AND CONDUCT OF COST ACCOUNTING AND ANALYSIS IN ECONOMIC ENTITIES

2021 ◽  
Vol 4 (7) ◽  
pp. 72-79
Author(s):  
Azamat Mahmudov ◽  
◽  
Farangiz Kenjaeva ◽  
Keyword(s):  
Cost Accounting ◽  
Production Costs ◽  
Effective Management ◽  
Financial Activity ◽  
Business Operations ◽  
Main Production ◽  
Activity Cost ◽  
Process Cost ◽  
Business Entities ◽  
Main Activity

The article discusses the issues of accounting and analysis of the main production costs, period costs and costs of financial activities in the system of effective management of business entities. The influence of production processes on the perfect business operations is studied, proposals are givenand recommendations for the organization of primary and consolidated cost accounting are developed.Кеу words:production process, cost classification, primary and consolidated documentation, main activity, cost period, financial activity

Cash flow as a key indicator of production and personal financial activity

2021 ◽  
pp. 302-309
Author(s):  
Ekaterina Olegovna Boyko
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Financial Activity ◽  
Key Indicator ◽  
The Future ◽  
The Difference

Cash flow is an indicator showing the difference between income and expenses for a certain period. Cash flow takes into account the activities from investment, business, employment, charity and other monetary activities, as well as one’s costs, mandatory and optional, and other expenses. Such designation as «cash flow» is used both in business and in private. Cash flow determines solvency, plans for the future, past expenses and even possible bankruptcy. Why is cash flow a key indicator of financial performance?

Estimating the destination of Mexican-based laundered funds: an application of the modified Walker-Unger model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Juan Roman ◽  
Ana Machuca ◽  
Thomas Schaefer
Keyword(s):  
Money Laundering ◽  
Gross National Product ◽  
Physical Distance ◽  
Economic Effects ◽  
Content Type ◽  
Banking Secrecy ◽  
Financial Activity ◽  
Time Period ◽  
Money Launderer ◽  
Practical Implications

Purpose This study aims to apply the modified Walker-Unger model to show the degree of attractiveness of a country for Mexican-based money launderers to send their illicit funds for the 2000–2015 time period. Design/methodology/approach The modified Walker-Unger model is used to conduct the analysis, as it combines several independent variables related to an illicit financial activity. These allow the researcher to investigate the attractiveness of a market to money launderers and the possible economic effects of money laundering. In total, 13 categories of indicators were used, namely, gross national product per capita; banking secrecy; government attitude; society for worldwide interbank financial telecommunication membership; financial deposits; conflict; corruption; Egmont group membership; language; trade; culture, colonial background; and physical distance. Findings Model results suggest the preferred destinations for Mexican-based money launderers from 2000 to 2015 were Bermuda (i.e. from 2000–2004), Canada (i.e. in 2005 and 2006) and Monaco (i.e. from 2007–2015). Research limitations/implications Timing and availability of reliable data after 2015. Practical implications Aids in continuing to empirically validate the Walker-Unger model. There is little literature on models that quantify money laundering activity. Social implications May aid policymakers in targeting anti-money laundering policy to more relevant countries. Originality/value The first empirical investigation that looks to quantify money launderer activity in Mexico. Contributes to the limited literature of quantitative investigations on money laundering.

scholarly journals Financial Accounting, Analysis and Features of Calculations With Personnel

2020 ◽  
Vol 11 (5) ◽  
pp. 221
Author(s):  
Gulnara A. Gareeva ◽  
Diana R. Grigoreva ◽  
Ilnur I. Mahmutov
Keyword(s):  
Theoretical Basis ◽  
Statistical Data ◽  
Financial Accounting ◽  
Final Report ◽  
Material Damage ◽  
Individual Housing ◽  
Financial Activity ◽  
Damage Compensation ◽  
Main Factors ◽  
Material Values

One of the main factors of the effectiveness of the enterprise is the staff. Competent accounting and analysis of calculations with staff for other operations can significantly affect the final financial activities of any organization. The calculations with the staff are not a less important component of the final report of the organization, on the basis of which the profit is formed. All this leads to whether the company conducts effective financial activity or not. The organization's calculations with employees for other operations include payments for merchandise paid by it to merchants, for goods purchased by employees with payment by installments at the expense of the credit received by the organization in the bank, on loans issued to employees. It also involves payments for individual housing construction, the purchase or construction of garden houses, the acquisition of a household. The main aim is to recover material damage caused by an employee of the organization as a result of shortages and theft of monetary and material values and other types of damage. To achieve this goal, the following tasks were solved: the theoretical basis for accounting for loans granted, for material damage compensation was considered, the company was analyzed. In this paper, we consider the main aspects of the management of personnel by other operations, their competent accounting, as well as analysis based on the average statistical data of companies in Russia (Gareeva & Grigoreva, 2019).

scholarly journals INDICATORS OF FINANCIAL SUPPORT FOR FOOTBALL PLAYERS’ MIGRATION IN LEADING EUROPEAN LEAGUES

2021 ◽  
Vol 5 (1) ◽  
pp. 137-148
Author(s):  
Eduard Sobol ◽  
Andrii Svatyev ◽  
Eduard Doroshenko
Keyword(s):  
Financial Support ◽  
Football Players ◽  
Financial Activity ◽  
Premier League ◽  
Financial Fair Play ◽  
Football Clubs ◽  
Transfer Cost ◽  
European Football ◽  
Increasing Trends ◽  
Generalization Of Data

Introduction. Modern football is characterized by increasing trends in migration and transfer activity in the leading European football leagues and a decrease in the number of students of their own children's and youth academies of the leading football clubs of the European Championships for the period 2009-2019. The aim of the study is to investigate and determine the level of financial support for the migration of qualified players in leading European clubs on the basis of their transfer activities (according to open sources). Material and methods: analysis and generalization of data of scientific and methodical literature sources and the Internet, pedagogical observations, content analysis of materials of official websites of football clubs, UEFA and FIFA, methods of mathematical statistics. Results. In the «TOP-20» ranking of leading European football clubs at the end of 2019 in terms of total transfer costs, which determine the migration of qualified players, there is the following distribution: «Barclays Premier League» (England) – 8 football clubs (40%) with transfer costs € 4,726 million (43,40%); «Liga de Futbol Profesional, Primera Division» (Spain) – 4 football clubs (20%) with transfer costs of 2415 million € (22,17%); «Lega Nazionale Professionisti Serie A TIM» (Italy) – 4 football clubs (20%) with transfer costs of € 1,816 million (16,67%); «Le championnat de France de football» (France) – 2 football clubs (10%) with transfer costs of 1261 million € (11,58%); «Fußball-Bundesliga» (Germany) – 2 football clubs (10%) with a transfer cost of € 673 million (6,18%). Conclusions. Analysis of the structure of profits «TOP-20» ranking of leading European clubs, shows that the average is: about 44% – the sale of rights to telecast competitions, about 40% – advertising revenue and about 16% is the share of revenue from tickets and season tickets. Indicators of financial activity of leading European football clubs are monitored by UEFA and FIFA programs for compliance with the requirements and criteria of financial «Fair Play».

scholarly journals INFORMATION TECHNOLOGIES IN THE FINANCING OF POLITICAL PARTIES (CASE STUDY OF THE REPUBLIC OF MOLDOVA)

2019 ◽  
Vol 2 (1(31)) ◽  
pp. 57-65
Author(s):  
Rodica Svetlicinâi ◽  
Mariana Iațco ◽  
Tatiana Turco
Keyword(s):  
Political Parties ◽  
Information Technologies ◽  
A Priori ◽  
Financial Reports ◽  
Political Actors ◽  
Republic Of Moldova ◽  
Financial Activity ◽  
Electoral Campaign ◽  
The Republic ◽  
European Standards

The issue of reporting on the financial activity of political parties is crucial for any democratic society. At the same time, the presentation of financial reports by political parties is a mandatory element in ensuring greater transparency of their activity as a whole. Transparency of party financing activities is necessary to protect voters' rights to obtain the necessary information on financial support to political parties as well as the costs associated with running the electoral campaign, etc., which ensures a more trained and informed voter for the exercise of his / her rights in a democratic system. One way to increase the transparency of political parties' funding is the system of online reporting of political party incomes and expenditures. For the Republic of Moldova this is an a priori, given that our society has set its course towards European standards and values, and the political arena is characterized by the diversity of political actors segmented according to the ideals claimed in their platform and status.

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