scholarly journals The role of AEF-Brasil in the execution of the National Strategy for Financial Education

2021 ◽  
Author(s):  
Claudia M. J. Forte
Keyword(s):  
Financial Market ◽  
Stock Exchange ◽  
Financial Education ◽  
National Strategy ◽  
Over The Counter ◽  
Financial Decisions ◽  
Social And Economic Development ◽  
Supplementary Health Insurance

Convinced of the importance of financial education to the solidity of the financial system and the quality of life of Brazilian society, four institutions representing the financial market instituted AEF-Brasil in 2012, geared towards elevating this cause to the level of the most pressing causes in Brazil. They are: ANBIMA (Brazilian Financial and Capital Markets Association),B3 (Brazil Stock Exchange and Over-the-Counter Market), CNSeg (National Confederation of Companies of General Insurance, Private Pension, Life, Supplementary Health Insurance, and Capitalization Insurance) and FEBRABAN (Brazilian Federation of Banks). Allowing financial education to reach every Brazilian means leveraging equal opportunities for autonomous and healthy financial decisions in their lives, thereby bolstering citizenship. By developing these projects, AEF-Brasil has contributed and continues to contribute to social and economic development and, especially, to the exercise of full citizenship and the practice of democracy.

El papel de la AEF-Brasil en la ejecución de la Estrategia Nacional

2021 ◽  
pp. 30-59
Author(s):  
Claudia M. J. Forte
Keyword(s):  
Quality Of Life ◽  
Financial Market ◽  
Stock Exchange ◽  
Financial Education ◽  
Over The Counter ◽  
Financial Decisions ◽  
Brazilian Society ◽  
Social And Economic Development ◽  
Supplementary Health Insurance

Convinced of the importance of financial education to the solidity of the financial system and the quality of life of Brazilian society, four institutions representing the financial market instituted AEF-Brasil in 2012, geared towards elevating this cause to the level of the most pressing causes in Brazil. They are: ANBIMA (Brazilian Financial and Capital Markets Association),B3 (Brazil Stock Exchange and Over-the-Counter Market), CNSeg (National Confederation of Companies of General Insurance, Private Pension, Life, Supplementary Health Insurance, and Capitalization Insurance) and FEBRABAN (Brazilian Federation of Banks). Allowing financial education to reach every Brazilian means leveraging equal opportunities for autonomous and healthy financial decisions in their lives, thereby bolstering citizenship. By developing these projects, AEF-Brasil has contributed and continues to contribute to social and economic development and, especially, to the exercise of full citizenship and the practice of democracy.

scholarly journals O papel da AEF-Brasil na Estratégia Nacional de Educação Financeira

2021 ◽  
Author(s):  
Claudia M. J. Forte
Keyword(s):  
Quality Of Life ◽  
Financial Market ◽  
Stock Exchange ◽  
Financial Education ◽  
Over The Counter ◽  
Financial Decisions ◽  
Brazilian Society ◽  
Social And Economic Development ◽  
Supplementary Health Insurance

Convinced of the importance of financial education to the solidity of the financial system and the quality of life of Brazilian society, four institutions representing the financial market instituted AEF-Brasil in 2012, geared towards elevating this cause to the level of the most pressing causes in Brazil. They are: ANBIMA (Brazilian Financial and Capital Markets Association),B3 (Brazil Stock Exchange and Over-the-Counter Market), CNSeg (National Confederation of Companies of General Insurance, Private Pension, Life, Supplementary Health Insurance, and Capitalization Insurance) and FEBRABAN (Brazilian Federation of Banks). Allowing financial education to reach every Brazilian means leveraging equal opportunities for autonomous and healthy financial decisions in their lives, thereby bolstering citizenship. By developing these projects, AEF-Brasil has contributed and continues to contribute to social and economic development and, especially, to the exercise of full citizenship and the practice of democracy.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

scholarly journals THE ROLE OF NATURAL HEALING RESOURCES OF THE COUNTRY'S REGIONS IN IMPROVING THE QUALITY OF SPA SERVICES FOR FAMILIES

2019 ◽  
Vol 29 (3) ◽  
pp. 407-416
Author(s):  
M.S. Oborin
Keyword(s):  
Statistical Analysis ◽  
Qualitative And Quantitative ◽  
Social And Economic Development ◽  
Effective Use ◽  
Natural Healing ◽  
Quantitative Indicators ◽  
Family Recreation ◽  
Perm Region

Features of the organization of family recreation and treatment on the territories possessing natural healing resources and developed sanatorium and resort complex are considered. The research materials are scientific works in the field of assessment of natural and climatic potential of territories, directions of its effective use in social and economic development of regions. The functions of the sanatorium and resort complex are characterized, the data on the state of family and children's recreation and treatment are given on the example of the Perm region. The main methodology of the study is an expert survey and statistical analysis. The qualitative and quantitative indicators of family and children's recreation and treatment are considered, the actual directions of development of sanatorium and resort offer for this group of consumers are revealed. Measures are proposed to optimize the use of natural healing resources of the region in order to improve the quality of family holidays.

scholarly journals Non-financial corporations in Lebanon: Who governs? “The governance myopia”

2016 ◽  
Vol 14 (1) ◽  
pp. 84-95 ◽  
Author(s):  
Mireille Chidiac El Hajj ◽  
Richard Abou Moussa ◽  
Maha Akiki ◽  
Anthony Sassine
Keyword(s):  
Capital Market ◽  
Stock Exchange ◽  
Board Members ◽  
Exchange Market ◽  
Quality Of Information ◽  
Face To Face ◽  
Governance Practices ◽  
First Time

The purpose of this paper is to study governance practices in non-financial enterprises in Lebanon, and it is the first time that such enterprises are studied in the Lebanese context. Only three non-financial institutions are listed in the Beirut Stock Exchange (BSE), which constitute the whole population of this research. Built on Principles, Governance is based on transparency and on accurate, relevant, and timely information in order to support the Board members’ decision-making (OECD, 2015). Balanced between Jensen and Meckling’s (1976) agency theory and Donaldson and Davis’ (1991) Stewardship theory, the results of our Qualitative study showed that the main problems faced by the enterprises are not in the quality of information but rather in its selection and filtering, which opens doors to “Governance Myopia”. Face-to-face interviews showed that the primary conflict in our case is between the non-financial enterprises and the BSE, since the BSE is controlled by the enterprises and is not controlling them. The main reason of such practices come from the fear of the BSE of losing a potential position in the MENA Exchange Market, doubled with the fear of losing potential investors. All these reasons weigh heavily on the Administrators of the BSE in Lebanon, forcing them to choose the “Laisser passer” way. Referring to the soft Law when dealing with the companies, the BSE is playing the double role of a marketer and a controller, thus not willing to impose restrictions. A need for “harder laws”, for “Privatization” of the BSE, and a call to the Capital Market Authority (CMA) to put more restrictions on Corporations should be observed.

scholarly journals An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features

2017 ◽  
Vol 2 (2) ◽  
pp. 36-47 ◽  
Author(s):  
Fatah Behzadian ◽  
Naser Izadi Nia
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Analytical Framework ◽  
Professional Experience ◽  
Factors Affecting ◽  
Expectations Gap ◽  
Expectation Gap ◽  
Audit Firms

In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.

scholarly journals PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN

2018 ◽  
Vol 15 (2) ◽  
pp. 144-161
Author(s):  
Fenny Putrianti ◽  
Sugi Suhartono
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
The Relationship

This research is aimed to determine the role of managerial ownership as a mechanism to improve the quality of earnings and value companies in manufacturing companies listed in the Indonesia Stock Exchange period 2014-2016. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2014-2016. The sample were selected by purposive sampling method, with the number of sample is 312 companies. The results showed that managerial ownership negatively affects firm value and managerial ownership does not affect the quality of profit but has a negative relationship. In addition, the results also show that the quality of earnings does not affect the value of the company but has a negative relationship. In addition, the quality of earnings does not affect the value of the company. Based on the analysis, the quality of earnings as intervening variable is not able to mediate the relationship between managerial ownership and firm value.

Bringing Politics Back In

2021 ◽  
pp. 579-600
Author(s):  
Anna Persson
Keyword(s):  
Public Goods ◽  
Negative Impact ◽  
Social Force ◽  
Ethnic Fractionalization ◽  
Social And Economic Development ◽  
Negative Role ◽  
Development Outcomes ◽  
The Relationship

Why are some states able to provide public goods and promote broad-based development whereas other states do not have the capacity to do any of these things? In search for an answer to this question, the past few decades have witnessed a radical increase in studies emphasizing a presumed negative role of ethnic fractionalization. Having been referred to as “one of the most powerful hypotheses in political economy,” the negative impact of ethnic fractionalization is now even so widely accepted that it has become a “standard” control in regressions explaining variation in political, social, and economic development. This chapter introduces, revisits, and confronts this so-called “diversity debit hypothesis,” focusing on the role of the Quality of Government. In particular, the chapter emphasizes the need to endogenize the relationship between ethnic fractionalization and public goods provision in a way that brings the state up front of the analysis as a social force in its own right, with the power to shape notions of “us” and “them” and, thus, development outcomes.

The Role of Financial Education in the Path Towards Sustainable Development

2021 ◽  
pp. 1-19
Author(s):  
Raquel González Castro ◽  
Joaquín Enríquez-Diaz ◽  
Begoña Alvarez García
Keyword(s):  
High School Students ◽  
Financial Literacy ◽  
Financial Education ◽  
Practical Experience ◽  
School Students ◽  
Financial Decisions ◽  
Level Of Satisfaction ◽  
Level Of Knowledge ◽  
High Level

Financial decisions are present in everyone's daily life. However, citizens do not always have sufficient knowledge to understand the consequences of their decisions and the risks taken. The lack of financial literacy can contribute, along with other factors, to making wrong financial decisions. This is why financial education becomes a key element to achieve a more sustainable and egalitarian future. This research presents a practical experience intended to foster financial education among high school students. The experience consisted in providing training workshops about financial topics, specifically adapted to the students' needs. The students' level of financial knowledge was evaluated and also their level of satisfaction with the experience. Results showed a high level of satisfaction and a significant improvement in their level of knowledge. The research also helped to identify the students' socio-demographic characteristics that explain the differences in their level of financial culture and their capacity for improvement.

scholarly journals The role of the Vietnam securities market as a capital mobilization channel

2015 ◽  
Vol 18 (3) ◽  
pp. 105-120
Author(s):  
Truc Thi Thanh To ◽  
Hien Thi Diem Nguyen
Keyword(s):  
Stock Exchange ◽  
Listed Companies ◽  
Secondary Market ◽  
Securities Market ◽  
Bond Markets ◽  
Market Participants

This paper attempts to evaluate the role of Vietnam securities market as a capital mobilization channel for the economy through the activities on the primary market in the period between 2005 and 2013, focusing on Hanoi Stock Exchange. A summary of the establishment, development and operations of the secondary market in the period from 2005 to 2013 with information of size, liquidity of both stock and bond markets is also included. Through the analysis the efficiency of capital mobilization on the primary market, we find that the securities market is yet to become an efficient capital mobilization channel for companies. Therefore, in order for the securities market to develop safely and become an efficient capital mobilization channel, authorities need to have promoting policies, enhance the quality of market participants as well as the governance and operations of listed companies.

Sign in / Sign up

Export Citation Format

Share Document