Non-financial factors in the formation of the company's financial policy: composition, structure, relationships

When implementing the financial policy of the Corporation, the object of attention of owners and managers is increasingly becoming non-financial indicators of the development of modern companies, such as corporate governance characteristics, socio-economic and environmental indicators. Without denying the need to calculate and analyze financial and economic criteria for evaluating the effectiveness of financial policy, the authors of the monograph describe and systematize the composition and structure of non-financial factors of financial policy, based on the theory of Agency relations and the concept of sustainable development. Along with the theoretical analysis of non-financial factors of financial policy formation, the monograph presents the results of their empirical analysis for emerging markets, as well as an empirical analysis of trends in the use of non-financial indicators in modern corporate Finance research. It is intended for a wide range of readers, including researchers, practitioners, postgraduates, applicants and students studying in the fields of "Economics", "Management".

Detecting Incorrect Uses of Combining Algorithms in XACML 3.0 Policies

With the increasing complexity of software, new access control methods have emerged to deal with attribute-based authorization. As a standard language for specifying attribute-based access control policies, XACML offers a number of rule and policy combining algorithms to meet different needs of policy composition. Due to their variety and complexity, however, it is not uncommon to apply combining algorithms incorrectly, which can lead to unauthorized access or denial of service. To solve this problem, this paper presents a fault-based testing approach for revealing incorrect combining algorithms in XACML 3.0 policies. The theoretical foundation of this approach relies on the formalization of semantic differences between rule combining algorithms and between policy combining algorithms. It allows the use of a constraint solver for generating queries to which a given policy produces different responses than its combining algorithm-based mutants. Such queries can determine whether or not the given combining algorithm is used correctly. Our empirical studies using various XACML policies have demonstrated that our approach is effective.