ANALYSIS OF THE FINANCIAL CONDITION OF THE DEBTOR-CITIZEN WHEN INTRODUCING BANKRUPTCY PROCEDURES: TECHNOLOGY AND PROBLEMS OF CONDUCTING

2021 ◽  
pp. 1-8
Author(s):  
Vladimir L. Gurdzhiyan
Keyword(s):  
Market Economy ◽  
Information Sources ◽  
Financial Analysis ◽  
Statistical Information ◽  
Existing Problems ◽  
Financial Condition ◽  
Number Of Factors ◽  
Methodological Aspects ◽  
Willingness To Cooperate

Currently, many citizens actively resort to such an institution of a market economy as insolvency (bankruptcy). The effectiveness of this procedure’s carrying out depends on a number of factors, among which are the level of qualification, experience and knowledge of the arbitration manager, the debtor-citizen’s willingness to cooperate and the quality of methodological support of the process itself. The article discusses the methodological aspects of conducting the analysis of the financial condition of the debtor-citizen, describes the technology of adapting the official methodology of financial analysis applied to legal entities, identifies problems in the process of conducting such an analysis, and suggests the main directions for its improvement. Statistical information on the number and dynamics in the number of citizens declared bankrupt is presented. The author carried out systematization of information sources that underlie the financial analysis, and identified incomplete and unreliable sources that do not give arbitration managers the opportunities to draw adequate and correct conclusions. The study highlights the problem of analyzing the possibility of restoring the debtor-citizen's solvency, as this directly affects the possibility of introducing a bankruptcy rehabilitation procedure – restructuring the debtor's debt. The article examines the features of calculating the indicators that underlie the debtor's analysis in order to identify signs of intentional and fictitious bankruptcy; it reflects the methodological aspects of adapting the official methodology. The existing problems in carrying out the financial analysis of the debtor-citizen are formulated.

scholarly journals Performance appraisal and supervision of state-owned enterprises in Bosnia and Herzegovina

2020 ◽  
Vol 8 (4) ◽  
pp. 77-95
Author(s):  
Nikola Nikolić ◽  
Marin Slobodan ◽  
Milan Šušić
Keyword(s):  
Performance Appraisal ◽  
Market Economy ◽  
Bosnia And Herzegovina ◽  
Financial Analysis ◽  
Financial Statements ◽  
The State ◽  
Barriers To Entry ◽  
Financial Condition ◽  
State Owned Enterprise

Bosnia and Herzegovina has opted for a market economy, which implies the liberalization of prices and trade, as well as the existence of an applicable legal system, including real rights. In order for a market economy to function, it is necessary to ensure macroeconomic stability and consensus on economic policy. A developed financial sector and the absence of significant barriers to entry and exit strengthen the efficiency of the economy. By analyzing the database of financial statements of state-owned companies in Bosnia and Herzegovina, we conclude that they are mostly in poor financial condition. This paper analyzes the structure of the state-owned enterprise sector, and identifies individual enterprises that affect fiscal and macroeconomic performance. State-owned companies do not contribute enough to the growth and stability of the economy, the financial analysis showed. The framework for the management of state-owned enterprises has also been analyzed and we come to the conclusion that the entity and cantonal governments do not perform their ownership function in accordance with the WB / OECD guidelines. Quality governance reforms in state-owned enterprises are needed to encourage transparency and increase the quality of accountability. Achieving a higher level of quality in the state-owned enterprise sector can achieve an increase in total GDP of 3 percent annually.

scholarly journals Farming under environmental restrictions in the Beskyds and White Carpathians

2009 ◽  
Vol 55 (No. 9) ◽  
pp. 459-466 ◽  
Author(s):  
J. Špička
Keyword(s):  
Financial Analysis ◽  
Sample Survey ◽  
The Czech Republic ◽  
Agricultural Enterprises ◽  
Second Stage ◽  
Financial Condition ◽  
Mountain Grasslands ◽  
Grazing Lands ◽  
White Carpathians

The paper presents the results of research aimed at the analysis of the viability of agricultural enterprises which farm in less favoured areas and under the environmental restrictions pertaining to protected landscape areas. The target objects of the research were farmers taking care of mountain grasslands (meadows and grazing lands) in two protected landscape areas of the Czech Republic – the Beskyds and White Carpathians. The results are based on the sample survey carried out in 2006 and 2007. The first stage of the survey was devoted to the quality of life and business of farmers. The second stage of the survey concerned the financial condition of the farming businesses. Two statistical methods (analysis of variance, logistic regression) and the financial analysis method were used as analytic tools. The agricultural enterprises farming under environmental restrictions perceive their farming activities as a deal and mission. Farmers also accept restrictions while using the current subsidies. Compared to the farms outside the protected landscape areas, the farms in both protected land areas showed a higher profitability but a lower business activity. The analysis found out that the adverse age structure of farmers is a very important risk factor for rural development.

scholarly journals Analysis of the organizations accounts payable of the Kalmykia Republic

2018 ◽  
Vol 80 (2) ◽  
pp. 351-357
Author(s):  
M. P. Sarunova ◽  
T. V. Burlutkin ◽  
T. Z. Sandzhieva
Keyword(s):  
Financial Stability ◽  
Financial Analysis ◽  
Dynamic Changes ◽  
Accounts Receivable ◽  
Financial Condition ◽  
Accounts Payable ◽  
The Status ◽  
The Republic ◽  
Further Development

The article shows the organizationsaccounts payableof the Republic of Kalmykia as one of the most important elements of financial analysis as a separate organization, industry and the whole region. The dynamic changes in accounts payable on the basis of statistical datawere analyzed. It was revealed that the vast majority of overdue accounts payable was formed in housing and communal services. We carried outthe structural analysis of overdue debt composition and revealed the ways of its control. In order to identify the most "vulnerable" areas of economic activity from non-payment, the share of overdue debt to the total amount of debt by industry was considered. To assess the timeliness of payments of enterprises on obligations and the quality of accounts payable, we performed the analysis of the share of overdue accounts payable in its total volume. On thatbasiswe found out the approaches to optimizing the management of accounts payable, leading to the growth of financial results and further development of the economy of the Republic of Kalmykia. To analyze financial stability, it is important to consider not only the status of accounts payable, but also the ratio of accounts receivable to accounts payable. The analysis showed that the proportion is irrational; it is obvious that companies have attracted significant borrowed resources, but currently use of them in their current activitiesinefficient. The article concludes that the financial situation of enterprises and organizations of the region is extremely unstable when there is an annual growth of accounts payable and accounts receivable. In order to stabilize the financial condition of enterprises and organizations of the Republic of Kalmykia, improve their solvency and strengthen the settlement and payment discipline we explored the possibility of restructuring of accounts payable, which requires an analysis of each creditor separately, including all components of the debt-principal amount, interest and penalties.

scholarly journals Disadvantages of the methodology and practice of analysis of the financial status of the enterprise: causes, consequences, ways of elimination

2021 ◽  
Vol 8 (1) ◽  
pp. 69-79
Author(s):  
V. Chubai ◽  
◽  
A. Zhyrnova
Keyword(s):  
Financial Analysis ◽  
Scientific Work ◽  
Financial Information ◽  
Optimal Management ◽  
Management Decisions ◽  
Financial Status ◽  
Financial Condition ◽  
Different Types ◽  
High Level

Today, businesses operate in conditions of significant competition and a high level of unpredictability of changes in the environment. Therefore, for each company even more important is the importance of making optimal management decisions. A significant number of decisions are made based on the results of the analysis of the financial condition of the enterprise. However, the existing methodology and practice of financial analysis have many different types of shortcomings that significantly distort the results of the analysis. The main shortcomings can be grouped into the following groups: organizational, methodological, technical, legislative, conceptual, informational. As a result of their presence, many users of financial information form incorrect conclusions and make suboptimal management decisions, which negatively affects the future results of the enterprise, related entities and the economy in general. Therefore, the purpose of scientific work is to study the shortcomings of the methodology and practice of financial analysis, and to find ways to address these shortcomings. The article examines foreign and domestic experience in analysing the financial condition of enterprises; identified and grouped the shortcomings of the methodology and practice of this type of analysis; the importance of taking into account the factors of its internal and external environments during the analysis of the financial condition of the enterprise is substantiated; recommendations for eliminating a number of shortcomings of the analysis of the financial condition of enterprises are offered. The results of the study will help to obtain much more reliable results of financial analysis, which will improve the quality of management decisions of operational, tactical and strategic nature.

METHODOLOGICAL ASPECTS OF VISUALIZATION OF CORONARY ARTERIES WITH TRANSTHORACIC ECHOCARDIOGRAPHY

2018 ◽  
pp. 26-35
Author(s):  
Z. A. Agaeva ◽  
K. B. Baghdasaryan
Keyword(s):  
Blood Flow ◽  
Coronary Blood Flow ◽  
Coronary Arteries ◽  
Transthoracic Echocardiography ◽  
Second Harmonic ◽  
Anatomic Reconstruction ◽  
High Quality ◽  
Acoustic Window ◽  
Methodological Aspects

The transthoracic echocardiography made by multifrequency probes with support of the mode of the second harmonic imaging, is a competitive method for visualization of the main coronary arteries and allows to estimate coronary blood flow with high quality. Of course, the method has considerable restrictions, most important of which is the low spatial resolution of a method, due to small acoustic window. Because of this the transthoracic visualization of coronary arteries perhaps will not become the leading method of anatomic reconstruction of separately taken coronary artery and especially all coronary arteries system. However uniqueness and indisputable advantage of this method is an opportunity to noninvasively estimate a coronary blood flow both once, and in dynamics.

Quality of Service through the Strategic Use of Technology

1996 ◽  
Vol 2 (1) ◽  
pp. 101-110
Author(s):  
Wayne Myles
Keyword(s):  
Quality Of Service ◽  
World Wide Web ◽  
World Wide ◽  
Information Sources ◽  
Communication Patterns ◽  
Home Pages ◽  
Use Of Technology ◽  
E Mail

We live under the spectre of never quite getting beyond the last upgrade in our array of new electronic tools. We have become unwittingly tied to an ever-increasing set of demands to learn, relearn, and apply the latest addition to our technological inventory. The advent of e-mail has compressed communication patterns, committing us to “immediate” responses. World Wide Web home pages explode information sources, leaving us floundering for the best hypertext link to follow. Computer databases spin out reports on every imaginable aspect of our work.  How do we feel about our new status as “electronic advisors”? How is our interaction with students faring in all of this? Have we been able to secure more time for students to draw on our experience and knowledge through these labor-saving devices? What has happened to our priorities? Has quality of service to the students kept abreast with the demands of processing ever-increasing amounts of information? 

BRAFV600E MUTATION IN PAPILLARY THYROID CARCINOMA. CLINICAL AND METHODOLOGICAL ASPECTS

2019 ◽  
Vol 65 (1) ◽  
pp. 16-26
Author(s):  
Pavel Rumyantsev ◽  
Petr Nikiforovich ◽  
Andrey Poloznikov ◽  
Andrey Abrosimov ◽  
Vladimir Saenko ◽  
...  
Keyword(s):  
Papillary Thyroid Carcinoma ◽  
Thyroid Carcinoma ◽  
Kinase Inhibitors ◽  
Anaplastic Carcinoma ◽  
Braf V600e ◽  
Papillary Thyroid ◽  
Brafv600e Mutation ◽  
Wide Range ◽  
Methodological Aspects

Mutation BRAFV600E is highly specific for papillary thyroid carcinoma. It’s detected in 40-70% of all papillary thyroid carcinoma cases. Moreover this mutation is noticed in anaplastic carcinoma in 40-50%.This fact gives a chance to select patients and provide targeted therapy with multi-kinase inhibitors in cases of unresectable anaplastic carcinoma. The influence of BRAF V600E mutation for response to radioactive iodine therapy requires more evidence-based research. Existing methods for determining the BRAFV600E mutation have different accuracy, availability and cost. Other methodological aspects are also associated with the sample preparation of biological material, the quality of reagents, and the cross-validation of research results. In this review, on the basis of our own experience and literature data, the indications for determining the mutation of the BRAFV600E gene in clinical practice are refined, and a comprehensive comparative analysis of modern research methods has been conducted. This review is focused on a wide range of specialists of different types: oncologists, endocrinologists, radiologists, pathologists, and biologists.

scholarly journals Who Guides Vaccination in the Portuguese Press? An Analysis of Information Sources

2021 ◽  
Vol 18 (4) ◽  
pp. 2189
Author(s):  
Andrea Langbecker ◽  
Daniel Catalan-Matamoros
Keyword(s):  
Content Analysis ◽  
Information Sources ◽  
Professional Associations ◽  
Scientific Journals ◽  
Sources Of Information ◽  
Media Agenda ◽  
The Media ◽  
University Scientists

Sources of information are a key part of the news process as it guides certain topics, influencing the media agenda. The goal of this study is to examine the most frequent voices on vaccines in the Portuguese press. A total of 300 news items were analysed via content analysis using as sources two newspapers from 2012 to 2017. Of all the articles, 97.7% included a source (n = 670). The most frequent were “governmental organisations”, “professional associations” and the “media”. Less frequent sources were “university scientists”, “governmental scientific bodies”, “consumer groups”, “doctors”, “scientific companies”, “NGOs” and “scientific journals”. Most articles used only non-scientific sources (n = 156). A total of 94 articles used both categories and 43 used exclusively scientific sources. Our findings support the assertion that media can be an instrument to disseminate information on vaccines. Nevertheless, despite being present in most articles, the number of sources per article was low, therefore not presenting a diversity of opinions and there was a lack of scientific voices, thus suggesting lower quality of the information being offered to the audience.

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