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Rehabilitative care is often overlooked and underfunded despite being a key component of universal health coverage, and now faces further neglect due to indirect impacts of the coronavirus disease 2019 pandemic. Policy-makers can leverage strategic purchasing approaches to make the most of available funds and maximize health gains. To implement more strategic purchasing of rehabilitation, health planners must: (i) develop and prioritize evidence-based rehabilitation service packages; (ii) use fit-for-purpose contracting and provider payment mechanisms to incentivize quality and efficient service delivery; and (iii) strengthen stewardship. This paper examines these three policy priorities by analysing their associated processes, actors and resources based on country experiences. Policy-makers will likely face several obstacles in operationalizing these policy priorities, including: inadequate accountability and coordination among sectors; limited data and research; undefined and non-standardized rehabilitation services, costs and outcomes; and inadequate availability of rehabilitative care. To overcome challenges and institute optimal strategic purchasing practices for rehabilitation, we recommend that policy-makers strengthen health sector stewardship and establish a framework for multisectoral collaboration, invest in data and research and make use of available experience from high-income settings, while creating a body of evidence from low- and middle-income settings.Les soins de réadaptation sont souvent négligés et sous-financés malgré la place essentielle qu'ils occupent dans la couverture sanitaire universelle. Aujourd'hui, ils risquent même d'être relégués au second plan à la suite des conséquences indirectes de la pandémie de maladie à coronavirus 2019. Les responsables politiques peuvent néanmoins adopter des méthodes d'achat stratégiques afin de tirer le meilleur parti des fonds disponibles et de maximiser les bénéfices pour la santé. Pour ce faire, les planificateurs sanitaires doivent: (i) développer et privilégier les programmes de réadaptation étayés par des faits; (ii) utiliser des contrats adéquats et des mécanismes de paiement des fournisseurs qui mettent en valeur la qualité et l'efficacité des prestations de services; et enfin, (iii) renforcer les activités de gestion. Le présent document se penche sur ces trois priorités politiques en analysant les processus, acteurs et ressources qui y sont associés dans différents pays. Les décideurs seront probablement confrontés à de nombreux obstacles lors de la mise en œuvre de telles politiques: un manque de responsabilisation et de coordination entre secteurs; des recherches et données limitées; une absence de normalisation et de définition claire des services, coûts et résultats; et des soins de réadaptation en pénurie. Pour relever ces défis et instaurer des pratiques d'achat stratégiques optimales en matière de réadaptation, nous leur conseillons de renforcer la gestion du secteur de la santé et d'établir un cadre de collaboration multisectorielle, d'investir dans la recherche et la collecte de données, et de s'inspirer des expériences vécues dans les régions à revenu élevé tout en récoltant un ensemble de preuves dans les régions à revenu faible et intermédiaire.La atención de rehabilitación suele pasar desapercibida y carecer de fondos a pesar de ser un componente clave de la cobertura sanitaria universal, y ahora se enfrenta a una mayor desatención debido a las repercusiones indirectas de la pandemia de la enfermedad por coronavirus de 2019. Los responsables de formular las políticas pueden aprovechar los enfoques de adquisición estratégica para sacar el máximo provecho de los fondos disponibles y maximizar los beneficios para la salud. Para aplicar una adquisición más estratégica en materia de rehabilitación, los planificadores sanitarios deben (i) desarrollar y priorizar paquetes de servicios de rehabilitación a partir de la evidencia; (ii) utilizar mecanismos de contratación y pago a proveedores adecuados para incentivar la calidad y la prestación eficiente de los servicios; y (iii) fortalecer la administración. El presente documento estudia estas tres prioridades políticas mediante el análisis de sus procesos, actores y recursos asociados, basándose en las experiencias de los países. Es probable que los responsables de formular las políticas se enfrenten a varios obstáculos a la hora de poner en práctica estas prioridades políticas, entre los que se incluyen: una responsabilidad y coordinación inadecuadas entre sectores; la limitación de los datos y la investigación; la falta de definición y estandarización de los servicios, los costes y los resultados de la rehabilitación; y la insuficiente disponibilidad de la atención de rehabilitación. Para superar los desafíos e instituir prácticas estratégicas óptimas de adquisición en materia de rehabilitación, se recomienda que los responsables de formular las políticas fortalezcan la administración del sector sanitario y establezcan un marco de colaboración multisectorial, inviertan en datos e investigación y aprovechen la experiencia disponible en entornos de ingresos altos, al tiempo que crean un conjunto de evidencias procedentes de entornos de ingresos bajos y medios.غالبًا ما يتم تجاهل الرعاية التأهيلية ولا يتم تمويلها بدرجة كافية على الرغم من أنها مكون رئيسي في التغطية الصحية العالمية، ونحن نواجه الآن إهمالاً إضافيًا بسبب التأثيرات غير المباشرة لجائحة مرض فيروس كورونا الذي ظهر عام 2019. يستطيع مقررو السياسات الاستعانة بنُهج الشراء الاستراتيجي لتحقيق أقصى استفادة من الأموال المتاحة وتعظيم المكاسب الصحية. لشراء خدمات إعادة التأهيل مع التركيز على الجانب الاستراتيجي بدرجة أكبر، يجب على مخططي الرعاية الصحية: (1) تصميم حزم لخدمات إعادة التأهيل القائمة على الأدلة ومنحها الأولوية؛ و(2) استخدام آليات تفي بالغرض فيما يتعلق بالتعاقدات وسداد مستحقات موفري الخدمات بهدف التشجيع على تقديم خدمات فعالة وذات جودة عالية؛ و(3) تعزيز الإدارة الجيدة. تتناول هذه الورقة الأولويات الثلاث للسياسة المذكورة عن طريق تحليل العمليات المرتبطة بها والجهات الفاعلة والموارد مع مراعاة تجارب كل بلد. من المحتمل أن يواجه مقررو السياسات عقبات عديدة في تفعيل أولويات السياسة المشار إليها، ويشمل ذلك: ضعف المساءلة وغياب التنسيق بين القطاعات المختلفة؛ ومحدودية البيانات والأبحاث؛ وخدمات إعادة التأهيل غير المحددة أو غير القياسية وتكاليفها ونتائجها؛ وعدم التوفر الكافي للرعاية التأهيلية. من أجل التغلب على الصعوبات وتأسيس ممارسات مُثلى لشراء خدمات إعادة التأهيل بمنظور استراتيجي، نوصي مقرري السياسات بتعزيز الإدارة الجيدة للقطاع الصحي، ووضع إطار عمل للتعاون بين القطاعات المختلفة، والاستثمار في البيانات والأبحاث والاستفادة من التجارب المتاحة للدول المرتفعة الدخل، مع إنشاء منظومة للأدلة المشتقة من الدول المنخفضة والمتوسطة الدخل.尽管康复护理已成为全民医疗保险中的重要组成部分,但仍经常被忽视并存在资金不足的问题。由于新型冠状病毒肺炎大流行的间接影响,现在康复护理面临着被进一步忽视的问题。决策制定者可以通过战略采购方法充分利用现有资金并最大限度地提高健康收益。为了实施更具战略性的康复服务采购计划,健康规划者必须:(I) 制定和优先考虑基于循证的综合康复服务;(ii) 使用量身定制的承包商和服务提供商付款机制,以激励高质量和高效的服务交付;以及 (iii) 加强管理工作。本论文基于各国的经验,通过分析各国的相关流程、参与者和资源,对三项政策的优先执行情况进行审查。政策制定者在优先执行这些政策时可能面临一些障碍,包括:部门之间的责任划分和协作不足;有限的数据和研究;未定义和非标准化的康复服务、费用和效果;以及所提供的康复护理服务不足。为了克服这些挑战和为康复服务制定最佳的战略采购实践,我们建议政策制定者加强卫生部门管理,建立多部门协作框架,投资数据开发和研究项目以及利用高收入地区的现有经验,同时在中低收入地区创建大量可用证据。.Несмотря на то что реабилитационная помощь является ключевым компонентом всеобщего охвата услугами здравоохранения, ее часто игнорируют и недостаточно финансируют. В настоящее время наблюдается дальнейшее игнорирование этой проблемы из-за косвенных последствий пандемии коронавирусной инфекции 2019 года. Лица, принимающие решения, могут задействовать стратегические подходы к закупкам, чтобы извлечь максимальную выгоду из имеющихся средств, а также получить максимальный эффект для здоровья человека. Чтобы более эффективно осуществлять стратегические закупки реабилитационных услуг, лица, занимающиеся планированием здравоохранения, должны: (i) разработать пакеты научно обоснованных реабилитационных услуг и определить их приоритетность; (ii) использовать целевые механизмы заключения договоров и оплаты поставщиков для стимулирования качества и эффективности предоставления услуг; (iii) усилить руководство. В данном документе рассматриваются данные политические приоритеты путем анализа связанных с ними процессов, действующих лиц и ресурсов на основе опыта стран. Лица, принимающие стратегические решения, скорее всего, столкнутся с рядом препятствий при реализации этих политических приоритетов, а именно: недостаточной подотчетностью и координацией между секторами, ограниченными данными и исследованиями, неопределенными и нестандартизированными реабилитационными услугами, затратами и результатами; недостаточной доступностью реабилитационной помощи. Чтобы преодолеть трудности и внедрить оптимальные методы стратегических закупок для реабилитации, авторы рекомендуют лицам, принимающим стратегические решения, усилить руководство сектором здравоохранения и создать основу для межсекторального сотрудничества, инвестировать в данные и исследования, а также использовать имеющийся опыт в странах с высоким уровнем дохода, создавая при этом совокупность фактических данных для стран с низким и средним уровнем дохода.

Systematically identification and building of digital capability in the Digital Age are of great significance to the obtainment of enterprises’ sustainable competitive advantages. This article first proposes typical application paradigms for the general framework of building digital capability of industrial enterprises in the Digital Age (FBDC) announced as international standard. Then data of over 4100 practical cases of building digital capabilities using FBDC by over 4000 Chinese industrial enterprises are collected. Based on the data, major directions, core implementations of digital capabilities building are systematically demonstrated through statistical analysis. Furthermore, we divide the investigated enterprises into different groups by sector, then organize in-depth research works to illustrate the major directions and typical practices of building digital capabilities in China's raw materials sector, equipment sector, and consumer goods sector. The results show that the major concerns of Chinese industrial enterprises building digital capabilities are centered on six aspects: R&D and innovation, production management and control, supply chain management, financial management and control, business management, and customer service. The results of sector-wise analysis also provide practical reference to industrial enterprises and other stakeholders to identify suitable digital capability based on information and communication technologies application in the Digital Age and efficiently implement the digital capability building process.

Capital structure is an integral part of the corporate finance that sources the funds to finance growth and operations. Managers always have to maintain value of the firm to be higher than the cost of capital in order to maximize the shareholders wealth. Empirical studies have used sources of finance like debt and equity as variables of capital structure. A choice between debt and equity finance analyzes the firm’s ability to perform under the financially constrained environment to attain the sustainable growth. Therefore, it gives rise to a dire need to estimate the cost of capital precisely. We examined the capital structure of top ten market capitalization of the stock markets included in MSCI Emerging index with the use of artificial neural networks, support vector regression, and linear regression in forecasting methods. The capital structure is measured as the proportion of total debt over total equity (Tang et al., 1991). Other financial ratios such as profitability, liquidity, solvent, and turnover ratios were considered as drivers of the capital structure. Applying logistic and hyperbolic tangent activation functions, it was concluded that ANN has a great potential of replacing other traditional forecasting models with the nonstationary data. This research contributes with a new dimension for estimation through different activation functions. There is a possibility of ANN dominance as compared to the other models applied for predictability in financial markets.

Our study evaluated general surgery resident indebtedness and perspectives on financial compensation.In May 2020, a survey was distributed nationwide by general surgery program directors in the Association of Program Directors in Surgery on a voluntary basis to their residents.The survey was completed by 419 general surgery residents. Median salary was $60-65 K and median medical educational debt was $200-250 K. Approximately 61% of residents reported that their financial needs were not met by their income. Most residents (76%) believe that for a fair compensation, their salaries should be 30-50% higher. Proposed interventions for improvement in resident compensation included: overtime payment, redirection of GME funds to the residency programs, and compensating residents for billable services.Residents enter training with significant medical educational debt and feel unfairly compensated for their work. Therefore, comprehensive interventions with input from residents are needed to improve their financial well-being.

The main path of development credit funds in rural poverty alleviation in Y province is crucial. This paper studies the rural poverty alleviation work in extreme poverty areas in Yunnan and puts forward targeted and instructive policy suggestions for specific difficult areas. Research the relationship between credit resource allocation and rural poverty alleviation. The existing research is mainly based on the relationship between financial development and economic growth, income growth, income distribution, and, on the surface, the relationship between the scale of financial development and the efficiency of financial development and other indicators. The purpose is to put forward targeted measures and suggestions on the basis of theoretical research and model analysis to help the Yunnan banking industry support poverty alleviation. The results of the study show that there is a causal relationship between agriculture-related loans.

Purpose: This study examines all the financial literature available on the empirical studies conducted to investigate the dominants of factors that affect the dividend policy of non-financial and publicly traded firms. In preparing this review article, Preferred reporting items for systematic reviews and meta-analysis (PRISMA) have been employed to examine the systematic review thoroughly. Methods: The study enlists six main models that provide theoretical explanations of DIV policy: signaling theory, Agency Costs, cash flow theory, bird in hand theory, clientele effects of DIVs hypothesis, tax effect hypothesis, and DIV irrelevance theory. Furthermore, this study enlists the various empirical studies conducted to determine the factors that affect the DIV policy of non-financial publicly traded companies. Findings: In this study total of 400 papers have been screened, and 26 of them found relevant and appropriate. The study only reviewed the studies undertaken by non-financial companies, and the financial firms have been excluded. Furthermore, only publicly traded firms are included in the study. This paper summarizes main theories that explain dividend policies including signaling theory, agency cost cash flow theory, bird in hand theory, and dividend irrelevance theory among others. Moreover, it outlines and identifies major factors that are investigated in empirical studies as determinants of dividend policies of publicly-traded non-financial firms. Originality/Value: This study examines all the financial literature available on the empirical studies conducted to investigate the dominants of factors that affect the dividend policy of the non-financial and publicly traded firms.

Green technological innovation is an overarching approach to tackling environmental pollution, and mitigating the inequality in green technological innovation between regions can contribute to environmental equity. This study measures the inequality in green technological innovation via an index and examines the influence of digital finance on that inequality using data from 285 cities in China from 2011 to 2018. The results are as follows: (1) Digital financial development alleviates the inequality in green technological innovation, and the greater the inequality is, the stronger the effect of digital finance. The development of digital finance can help regions lagging behind in terms of green technology to catch up. (2) When the financial supervision and environmental restrictions within a region are strict, the development of digital finance is more effective at reducing the inequality in green technological innovation; a higher capacity for governance in the local government and a smaller digital divide strengthen the positive effects of digital finance. (3) The development of digital finance alleviates interregional inequality in green credit, reduces market segmentation, and increases spending on environmental protection, thus narrowing the gap in the capacity for green innovation between regions. These findings not only enrich the literature on digital finance and green technological innovation but also serve as a reference for governmental departments as they optimize their strategy for developing digital finance and coordinating green development across regions.

From the early 1990s to the present, the nonprofit sector in South Korea has grown exponentially in size and scope, resulting in increased calls for the development of nonprofit education programs to educate future leaders of the nonprofit sector in South Korea. This article reports on a study undertaking to determine the scope and dimensions of the nonprofit and non-governmental organization (NPO/NGO) education in South Korea, identifying university-based nonprofit education programs in South Korea and analyze curricular content employing Wish and Mirabella’s seven-category model for evaluating curricular content in nonprofit programs. At present, South Korea offers 23 NPO/NGO degree programs at 16 universities with a combined total of 634 courses being offered as part of these degree programs. In addition, there are 45 universities offering three or more NPO/NGO related courses outside of the identified 23 NPO/NGO degree programs among the top 50 South Korean Universities, including the aforementioned 16 universities. Our findings show that South Korean NPO/NGO degree programs are more focused on advocacy and public policy related topics than on other categories of curriculum content, and with very little focus on financial management related topics in particular. The paper concludes with a discussion of the unique structure of NPO/NGO degree programs compared with programs in the United States, highlighting the proportional difference between the internal and external functions. Subscribe to JNEL

The forecast of capital demand has the characteristics of uncertainty. There are known and unknown information about the capital demand for regional economic development. In fact, there are also some in between, that is, uncertain. Consumption is the ultimate goal of production and a key link in realizing a virtuous circle of economic development. This paper uses the GM (1, 1) model to compare the predicted value of the test area with the actual value in 5 years, and the loudness is as high as 90%. Under the guidance of the profit model, the regional economic capital demand has a decisive influence on the regional economic development. The predictive analysis model of capital needs is conducive to fully mobilizing the impact of infrastructure construction of all parties and is an important factor affecting economic development. The mathematical model proposed in this paper is helpful for deepening the research on the management of regional economic development and enriching the theoretical system of regional economic development.

The study examined the Effect of Current Asset Management on the Financial Performance of Manufacturing Firm Southeast Nigeria. The liquid assets variables studied comprises Account Receivables (AR), and Short-Term Investment (STI) while the Operational Performance variable studied is Turnover (TNV). Secondary data were sourced from the annual reports of the firms under review. Two Hypotheses were estimated with the use of Random Effect Panel Multi Regression Analyses. The findings of the study show that: Short Term Investment (STI) have positive and significant relationship on the Turnover (TNV) of the industrial goods sectors in Nigeria and have a moderate and very weak positive on consumer goods sector while Account Receivables (AR) has a weak positive relationship on turnover of the consumer goods sector has a moderate positive relationship on the performance of industrial and consumer goods sector in Nigeria. This implies that organization without adequate liquid asset is bound to suffer set back (difficult to meet short term obligation). Based on the findings of the study, the researcher concludes that a well-managed, account receivables will lead to improvement of operational performance in Industrial goods sectors, while in the consumer goods sector among the explanatory variables can predict operational performance effectively. The researcher recommend that management should put more attention on their current assets management in order to maintain an adequate performance in the sectors.

This research focused on determining the level of financial management practices in BE-LCP implementation in the Division of Quezon. Furthermore, it also sought to determine the challenges and the actions undertaken by the respondents. There were 251 respondents in this study which covered the participation of the school heads, School BAC Coordinators, and Property Custodians from the 3rd Congressional District of Quezon, which comprises 12 municipalities with 17 school districts. A descriptive-comparative research design was utilized in the study wherein researcher-made and validated questionnaires were administered. This research used the frequency count, percentage, mean, and Kruskal-Wallis Test to analyze the data gathered. Findings revealed that majority of the respondents came from medium schools, which were dominantly non-central. Most of them were appointed as Teacher III and also perform function as School BAC Chairperson or School Property Custodian as well. The respondents showed very satisfactory financial management practices in budgeting, procurement, accounting, and asset management. They strictly follow DepEd memoranda and guidelines through on-time liquidation and open transparency. There is a significant difference in the respondents' level of financial management practices related to BE-LCP implementation when grouped according to school-related profiles and between respondents therefore the null hypothesis was rejected. The most compelling challenge was in addressing learning gaps, improving literacy and numeracy skills of the learners, and inadequacy of funds for SLMs, LASs reproduction, improvement of health-related facilities. E-FundAMENTALS, or Enhanced Fund Adjustment and Mobilization in Education: Networking Teachers, Administrators, Leaders, and Stakeholders, was developed as an intervention program and proposed for implementation.

Financial literacy has been recognized as a crucial factor in the success of micro, small, and medium-sized enterprises (MSMEs). Therefore, this study aims to investigate the impact of financial literacy practices on the business performance of MSMEs. Specifically, it aims to identify the financial literacy practices that are most effective in improving the financial management skills of MSME owners and their impact on the growth and sustainability of their businesses. This study applies descriptive quantitative research design with convenient selection of participants. The primary gathering tool was a modified survey questionnaire. The data gathered from the survey questionnaire was analyzed and interpreted using interval data measurement on a Five-point Likert scale. The study is significant as it provides insights into the factors that contribute to the success of MSMEs and highlights the importance of financial literacy in promoting entrepreneurship and economic development. The findings of this research will be of value to policymakers, business owners, and other stakeholders in the MSME sector, as they seek to promote the growth and sustainability of small businesses. It came to light that digital marketing strategies significantly affects customers’ brand awareness to a great extent with a Pearson r correlation coefficient value of 0.920 interpreted as ‘Very Strong Correlation.&rsquo

A importância da educação financeira na escola reside no fato de demonstrar aos jovens a sua importância no cotidiano e quais as melhores formas de se fazer tal situação, entretanto, é um desafio que precisa ser superado. Desta forma o objetivo deste estudo é identificar o nível de conhecimento de gestão financeira dos alunos do terceiro ano do ensino médio em uma escola de Manaus. Para isto, utilizou-se uma pesquisa qualitativa-quantitativa do tipo estudo de caso. O estudo demonstrou que a qualidade no entendimento de gestão financeira dos alunos do terceiro ano é muito baixa, ao mesmo vale ressaltar que as questões socioeconômicas interferem bastante nas questões financeiras, haja vista que, o jovem além de lhe dar com sua própria questão financeira precisa lidar inicialmente com questões familiares. Conclui-se então, que a gestão financeira é uma metodologia que precisa ser implementada no ambiente escolar, principalmente nos anos finais do ensino médio, haja vista que estes alunos, estão a um passo para começar a viver a vida em sociedade.

In this study, the relationships between cargo revenues, ancillary revenues and net profitability of airline companies were examined in the examples of three full-service airline companies (Turkish Airlines, American Airlines, Delta Air Lines). Methodologically, a logarithmic econometric model was used in which cargo revenues and ancillary revenues were included as independent variables and net profit as dependent variable. The data used for the period 2014Q1-2019Q4 were collected from the annual reports on the official websites of related airline companies and The International Air Transport Association (IATA) and Sorensen&Lucas (2020). EViews 10 and STATA-15 versions, which are the most modern econometric analysis programs that can be used to control the stationarity, were used in the analysis of the data. In addition to econometric analyzes and general statistics, Cross Section dependency tests, CADF second generation unit root tests, Delta slope homogeneity tests, Panel cointegration analysis, Westerlund Panel cointegration tests and Dumitrescu Hurlin Panel Causality tests and Breusch Pagan LM Tests were also performed. The study revealed that there is a cointegration between cargo revenues, ancillary revenues and net profit, and there are a one-way causality relationships from both cargo revenues to net profit and from ancillary revenues to net profit. The study also indicated a positive correlation between cargo revenues and ancillary revenues and net profit. In other words, cargo revenues and ancillary revenues have a positive effect on net profit of airline companies. In addition, the study found that aviation ancillary revenues provide an important resource for airline companies; furthermore, two US companies are among the top three companies with the highest revenues in the world in terms of cargo and ancillary revenues; also showed that Turkish Airlines' ancillary revenues are lower than those of these two US companies. On the other hand, the study showed that the contribution of Turkish Airlines cargo revenues to net profit is much higher than the other two companies. The results are also in line with the IATA data, where Turkish airlines are among the top 10 carrier companies worldwide in terms of cargo revenues. In the study, it is also suggested that airline companies should give more importance to cargo revenues and ancillary revenues in order to increase their profitability.

The Environment Fund is a state financial institution and a non-profit organization, operating mainly in concessional loans with low-interest rates for green investment projects, working towards sustainable development. There have been no studies to assess the firms' ability to access environmental finance from these Environment Funds. This study uses a combination of both qualitative and quantitative methods. We initially identified the determinants of access to green finance and financing constraints that firms face by in-depth interviews with 32 individuals from the six largest Environment Funds in Vietnam and their clients. Secondly, by surveying 213 firms that had loan request from 26 Environment Funds, we investigated the factors affecting access to environmental finance by the Ordered Probit model. The findings show that firm characteristics and environmental project characteristics have a relationship vis-a-vis access to green finance. We did not find evidence that supports state-owned firms experiencing less financing constraints than other types of firms. Collateral requirements, excessive paperwork requirements, and insufficient capital from Environment Funds are the three main obstacles to green financing. Environment Funds should design loan packages that are more diversified and suitable for different types of environmental projects. At the same time, a more relaxed collateral policy should be applied in Environment Funds to enhance firms' ability to obtain green finance. We suggest that Environment Funds cooperate with commercial banks to provide financial support for the environment to compensate for capital size constraints and asymmetric information.

Technological advancements and resources availability are the main components of green total factor energy efficiency (GTFEE). This study measured GTFEE using the Meta-frontier and Non-radial Directional Distance Function (MNDDF) models and empirically evaluated the effect of technological innovation and resource endowment on GTFEE using dynamic panel and panel threshold models. The following are the primary findings: (1) Throughout the study sample period, the average change trend of China's GTFEE was generally in the shape of a "W," with regional variations. (2) Independent innovation can significantly improve GTFEE, whereas technology introduction has little effect on GTFEE advancement. Similarly, it confirmed the existence of the "Resource Curse." (3) While independent innovation has reduced the severity of the resource curse to a certain extent, the introduction of this technology has no positive effect on the resource curse problem. (4) Heterogeneity research indicates that only large cities' independent innovation has significantly increased GTFEE. There is a particular resource curse phenomenon regardless of the city size, but it is more prominent in small and medium-sized cities. (5) At various phases of economic development, a significant difference was noticed in the impact of independent innovation, technology introduction, and resource endowment on GTFEE.

This article uses the super-efficiency DEA method to measure the efficiency of the sports industry ecosystem and uses Tobit model to study its influencing factors. Conclusions are as follows: (1) China's sports industry ecosystem average efficiency is 0.541, which has not reached an effective state. Similarly, there are significant spatial differences in the three regions, showing the layout of east high and west low. (2) With national perspective, resource endowment has a positive relationship with national sports industry ecosystem efficiency, environmental regulation has a significant negative impact on the sports industry ecosystem efficiency, and the GDP growth rate has a positive impact. Moreover, the openness is negatively correlated, and the impact of human capital structure is not significant. (3) From a regional perspective, resource endowment has a significant positive impact on the eastern and central regions, and a significant negative correlation with the western region. Environmental regulation has no significant impact on the efficiency of the eastern sports industry ecosystem but has a significant negative correlation in the central and western regions. The effect of GDP growth rate in the eastern and central regions is not significant, but positive effects were found in the western region context. Furthermore, the human capital structure effect is negative in the central region, but no significant relationship in other regions. The openness has a positive impact on the eastern and western regions, while it has a negative impact on the central region.

Leader/Coordinator of the project CasProt – Pavol Jozef Šafárik University in Košice (UPJŠ) formulated the following Guide for preparation administration and management of European project for UPJŠ staff divided to several chapters such as introduction/purpose of the guideline, principles of the preparation and submission of the project application and principles of the project implementation.

Financial performance in the Department of Defense (DoD) is measured based on achieving planned consumption, referred to as obligation rates. This technique limits the DOD’s ability to accurately measure financial efficiency, leading to wasted financial resources and a less effective fighting force. Measuring performance through the use of consumption rate targets reinforces spending, focusing a commander on exhausting all financial resources instead of attaining anything more meaningful. This thesis contends that financial resources should be measured by the output they generate, shifting leaders’ focus from consumption to efficiency. Output variables will likely vary by program, and this study selected readiness as the output variable for the analysis. Using Marine Corps operating forces’ spending levels, a Monte Carlo simulation applied research-based improvement metrics to showcase potential impacts to spending quality if an alternative measure of performance were to be adopted. The impacts were applied in two ways: maximizing value and minimizing cost. By changing the way performance is measured, decision-makers can have access to the information required to truly make the best use of financial resources—and do so without substantive administrative and legislative adjustment. Major, United States Marine Corps Approved for public release. Distribution is unlimited.

The aim of the article is to compare the effects of mergers and acquisitions carried out by entities from developed and emerging countries. The article covers consolidation transactions completed between 2000 and 2018, exclusively by listed automotive companies. 764 consolidation transactions extracted from the Thomson Reuters Eikon database were observed, for which an efficiency measurement method based on the relationship of the share price to the stock market index was adopted. Data analysis was carried out using descriptive statistics and statistical inference methods. A comparison of the efficiency of M&As completed in developed and emerging countries showed no significant differences in a statistical sense. This means that the macroeconomic conditions of the country from which the company originates have no significant impact on the chances of success of the consolidation implemented by the company. Companies from emerging countries were found to be more profitable, with higher liquidity and were less indebted. On the other hand, entities from developed countries had better operating efficiency ratios, suggesting that they achieved higher margins. The study thus also contradicts the thesis that cost position is important for the efficiency of entities, especially in emerging countries. In the context of the results of the comparison between the two groups of companies, it is reasonable to assume that the determinants of consolidation success are microeconomic in nature and are independent of the country in which the transaction takes place. Celem artykułu jest porównanie efektów fuzji i przejęć realizowanych przez podmioty z krajów rozwiniętych i rozwijających się. Artykuł obejmuje transakcje konsolidacyjne zrealizowane w latach 2000–2018 przez giełdowe spółki z branży motoryzacyjnej. Obserwacji poddano 764 transakcje konsolidacyjne pozyskane z bazy Thomson Reuters Eikon, dla których przyjęto metodę pomiaru efektywności opartą o relację kursu akcji z indeksem giełdowym. Analizę danych przeprowadzono z wykorzystaniem metod statystyki opisowej oraz metod wnioskowania statystycznego. Porównanie efektywności fuzji i przejęć zrealizowanych w krajach rozwiniętych i rozwijających się nie wykazało istotnych różnic w sensie statystycznym. Oznacza to, że uwarunkowania makroekonomiczne kraju, z którego pochodzi przedsiębiorstwo, nie mają istotnego wpływu na szanse powodzenia realizowanej przez niego konsolidacji. Firmy z krajów rozwijających się okazały się bardziej rentowne i mniej zadłużone, posiadały także wyższą płynnością finansową. Z kolei podmioty z krajów rozwiniętych charakteryzowały się lepszymi wskaźnikami efektywności działania, co sugeruje, że osiągały wyższe marże. Rezultaty przeprowadzonego badania przeczą więc tezie o znaczeniu pozycji kosztowej dla efektywności podmiotów, zwłaszcza w krajach rozwijających się. Analiza wyników porównania obu grup przedsiębiorstw pozwala przypuszczać, że czynniki determinujące sukces konsolidacji mają charakter mikroekonomiczny i są niezależne od kraju, w którym realizowana jest transakcja.

An enterprise is often faced with a large amount of financial information and data information. It is inefficient to rely solely on manual work, and the accuracy is difficult to guarantee. For the multisource data of corporate finance, it is more difficult for financial personnel to accurately analyze the connections between the data. For the multisource financial data of enterprise, this is also a time-consuming and laborious task for financial personnel. At the same time, it is difficult to find the correlation between multiple sources of data and then formulate financial data that guides the development of the enterprise. With the advancement of intelligent algorithms, an intelligent classification algorithm similar to the SAS model has emerged, which can realize the intelligent classification of enterprise financial multisource data and accurately predict the future development trend, which is extremely beneficial to the development and performance of the enterprise. This article mainly combines the financial intelligence classification model SAS with clustering and decision tree methods to classify the financial multisource information and uses the neural network method to carry out the future development trend of corporate finance. The research results show that the maximum error of enterprise financial classification after using the intelligent classification method is only 3.71% and that the forecast error of the future development trend of enterprise finance is only 1.77%. This is an acceptable error range, and this intelligent classification method is also greatly improving the efficiency of corporate financial management.

The study sought to establish challenges in implementation of fee-free basic education among public secondary schools in Karatu District using the mixed approach and the convergent parallel research design. Out of 2441 students and 102 teachers from the sampled schools, 97 students and 50 teachers were selected through simple random sampling. Furthermore, 24 school board members, one District Educational Officer and six Heads of School participated in the focus group discussion and the interview schedule. The study revealed that implementation of fee-free education in Tanzania faces challenges which reduce the accuracy of reaching the government expected goals. Among the challenges are poor budget review, lack of financial training and poor accountability by school heads due to limited knowledge on financial management. Based on the findings, the study recommends that the government should ensure that key stakeholders, especially school heads, are well equipped with appropriate skills on financial management in order to curb challenges in implementation of the fee-free basic education among public secondary schools in Karatu District.

A tribute to Dr. Irving J. Selikoff MD, the founder of this journal, is indeed welcome now more than two decades after his passing. He was known during his lifetime as the US Father of Environmental Medicine which at the time encompassed occupational medicine and much more as industry also polluted the general environment. The 1970s were a busy time as OSHA and the EPA were newly formed and high exposures to workers were no exception. Dr. Selikoff was a brave pioneer examining workers throughout the country and Canada, publicizing their exposures, and writing and presenting the scientific results. Industry was not always receptive and controlled an astounding amount of narrative, with the creation of the American Journal of Industrial Medicine filling a void of scientific need. We four authors write about the ethics of occupational health, the plight of nuclear energy workers, the climate crisis and opportunity for unions to engage workers, and the global march toward educating medical students on workers' health and safety. All four of us interacted with Dr. Selikoff during his tenure at Mount Sinai, and over the years joined each other in promoting his legacy. Toward that end we have written articles honoring his memory.

The purpose of this publication is to introduce basic financial planning concepts and highlight their use in creating a retirement savings plan. These tools may help young surgeons set their financial targets and create a plan to meet them, whereas surgeons later in their careers may reflect on their choices and implement adjustments, or be inspired to pass on the lessons they learned to the next generation. This publication is limited by design and should be thought of as a primer, not a comprehensive treatise. The topic of personal financial management is as vague as it is broad, and there are many concepts and situations that are outside the scope of this publication. Unique goals, income and expense streams, and risk tolerances necessitate individualized solutions, but there are fundamental concepts listed below that are more universally applicable. The discussion is tailored to the high income stream that plastic surgeons can expect, albeit one that starts relatively late in their careers compared to nonphysician colleagues. There are three foundational principles the reader should take away: having a plan is crucial in achieving any financial goal; starting any savings/investment endeavors as early as possible is as or more important than the amount of capital committed to them; and lastly, individual investors (professional and amateur) have consistently demonstrated an inability to consistently do better than the market over the long run.

The target of this PKM program is economically productive communities, namely people in housing in Banguntapan sub-district who have just established BMT covering aspects of marketing/socialization and management and accounting information systems (small businesses). The aim of the program is to develop an economically independent community with high literacy on syar'i transactions. Business partners in this program are BMTs that have just been established with a residential mosque base, namely BMT Sakinah, BMT Al-Anbiya and BMT Al-Huda. The problems faced by the three partners are: 1) Lack of competence and management in managing BMT, 2) Lack of legality, 3) Lack of Islamic financial literacy, so that BMT members still do not understand the function of BMT. As for the method of devotionare general lectures, short courses, tutorials and simulations. Materials that are focused on include the management and members of BMT: 1) Socialization of Transaction Contract applications legalized by the National Sharia Board, 2) Consolidating the understanding and application of Management Information Systems and Accounting Information Systems for BMT, for approximately eight months. The result of this dedicationis special assistance and provides BMT financial system software so that the BMT, BMT Sakinah (Puri Sakinah 2 Housing), BMT Al-Anbiya (Pesona Banguntapan Kotagede Housing) and BMT Al-Huda (Graha Banguntapan Housing) can manage accountably, professional and transparent. This program is expected to be able to facilitate the development of partner businesses so that they are able to provide a multiplier effect for housing-based BMTs and other newly established mosques.

Cash(liquidity) management is at the heart of a firm’s financial management. It is a silver lining between the bankruptcy and the success story of a company. Therefore, this study intends to contribute some insights into cash management practices and how firms can use them to achieve sound financial performance. This study provides a comprehensive literature review on existing theories and cash management practices that are useful in decision making. After the analysis of the available literature, the study highlights important theories including trade-off theory (TOT), transaction model, precautionary measures, financial hierarchy, and cash flow theory. Furthermore, management practices such as stochastic cash management model, speeding up cash collections, centralization & decentralization of management, asset portfolio diversification, and cash disbursement are discussed. The study suggests that a sound financial performance can be achieved through a hybrid approach and through adaptation and embracing innovations in cash management systems.

Purpose: Increasing Profitability is necessary for a business so that business activities can still exist. Many previous studies have examined this matter. However, none have used credit quality as a moderating variable. This study aims to determine whether credit quality can be moderated to increase profitability.Methodology: The population used is Conventional Commercial Bank Companies listed on the Indonesia Stock Exchange. The sample of this research is 80 conventional commercial bank companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling—data analysis using Partial Least Square with Smart PLS 3.0 software.Finding: The result found a relationship between Capital Adequacy Level, Credit Distribution, Credit Quality, and Profitability. It showed that the level of capital adequacy has a positive effect on profitability. Credit quality cannot moderate the relationship between capital adequacy and lending to profitability.Research limitation/Implication: This research was only conducted on conventional banks listed on the Indonesian stock exchange. The variables studied are only limited to financial factorsPractical Implication: The management will understand that the strategy to increase profitability does not require credit quality support through the research results. The use of moderating variables is expected to provide a new model for increasing profitabilityOriginality: In increasing profitability, the researcher offers a new model by using credit quality as a moderating variable.Keywords: Capital Adequacy Level, Credit Distribution, Profitability, Credit Quality.

Problem setting. One of the cross-cutting lines of the current stage of public administration reform is the creation of a professional, efficient, effective, transparent and flexible system of executive authorities, which will be a prerequisite for the development of good governance in Ukraine. To do this, it is important to make the institutional capacity building (ICB) of such organizations. Institutional capacity is the ability of executive authorities to effectively achieve its goals, to maintain sustainable operation in the long run, to make high-quality public administration decisions with the broad involvement of beneficiaries and stakeholders.Recent research and publications analysis. Some aspects of the institutional capacity of public institutions have been the subject of domestic research by L. Kulish, O. Naumov, S. Brekhov, L. Naumova, O. Chemerys, M. Voinovskyi, N. Kolisnychenko, O. Ros, H. Shchedrova, K. Petrenko.Highlighting previously unsettled parts of the general problem. Despite a significant number of publications, the issue of the institutional capacity of the executive authorities still remains poorly explored in the science of public administration. Institutional capacity building instruments, one of which is an institutional audit, in particular, need to be further studied. The usage of institutional audit not only strengthens the institutional capacity of the executive authorities, but also forms the basis for the implementation of good governance approaches in the system of public administration. That is why the selected area of research is extremely important in modern conditions of public administration reform in Ukraine.Paper main body. The concept of audit at the present stage is no longer limited to financial control. The general audit methodology, which includes external assessment or self-assessment in accordance with established standards, establishing a certain current state of affairs, identifying opportunities for development and making recommendations, allows it to be adapted to all procedures, processes, operations and systems of any organization. But the purpose of the audit remains the same – to make sure that the functioning of the institution is carried out within a certain budget, goals, requirements or rules.The need to separate institutional audit from audit in public sector is due to current trends of the institutional capacity building of public institutions.To assist the executive authorities in the institutional capacity building, we use the institutional audit mechanism, by which we mean the instrument of public monitoring and control of institutional capacity of public institutions as the ability of these organizations to effectively achieve its mission and maintain long-term sustainability and quality of public services as a result of public administration functions performed by public institutions. And although the institutional audit is essentially part of the public administration function of monitoring and control, it is focused not on identifying violations and further application of sanctions to responsible persons, but on finding potential for institutional development of executive authorities, effective and efficient performance of its functions.The institutional capacity building of executive authorities involves increasing its capacity for sustainable, consistent and reliable implementation of goals and objectives. In practice, it means improving the organization’s management system, including decision-making, financial management, human resource management processes, establishing effective internal and external communication, and so on.An important component of institutional audit is the actual assessment of institutional capacity, which aims to outline the organizational and behavioral aspects of the system that contribute to its efficiency. Through evaluation, the executive authorities receive a diagnosis of the internal environment, processes and goals, as well as a better understanding of the role of all stakeholders. The results of the assessment are the answer to the question “What are the shortcomings in the planning, implementation and effectiveness of a particular executive authorities?”. And every shortcoming identified today is a potential opportunity for development tomorrow.The efficiency of the institutional capacity assessment process and institutional audit in general depends on many factors, which can be divided into internal and external. Internal factors, as a rule, relate to the transparency of the executive authority, in particular the interest and willingness of its management to communicate with auditors, the presence of the request of the institution itself to undergo an institutional audit. Instead, external factors in the efficiency of institutional audit are more concerned with involving stakeholders in this process. Moreover, researchers and experts consider the involvement of stakeholders not only as subjects of the audit process, but also as drivers for the implementation of measures to increase the institutional capacity of the executive authority.In this context, we consider it appropriate to involve the public in the face of non-government organizations (NGOs) as independent institutional auditors. In particular, these may be organizations or coalitions of organizations operating in a field similar to a public institution. For example, NGOs working with people with disabilities could conduct institutional audits for social policy departments of local government administrations.The process of the institutional capacity building of executive authorities doesn’t give immediate results, because it is accompanied by changes within the organization, which always, despite the positive or negative, cause resistance from personnel. Add to this the over-bureaucratized structures and processes of public administration decision-making, the prevalence of political expediency over economy, efficiency and effectiveness, and the lack of a strategy, but also a clearly defined mission, in most executive authorities, we will be given an incredibly difficult task for an institutional audit. However, without overcoming these obstacles and ensuring sustainable institutional development of public institutions, it is impossible to form an effective system of public administration or build a democratic, social and legal state.Conclusions of the research and prospects for further studies. The institutional capacity building of the executive authorities is an important step towards implementing the concept of good governance in Ukraine and bringing public institutions to a qualitatively new level of functioning. Harmonization of such key components of a public institution as mission and vision, management system, corporate culture, organizational structure, communication within the organization and with the external environment, staff training and motivation system, work practices and procedures, will allow executive authorities to implement its tasks and achieve the objectives. And the continuous connection with the beneficiaries and stakeholders present in the institutional audit will increase the transparency and parity of the government’s interaction with the public, which is the key to the democratization of public relations in the state.However, in the domestic realities, institutional audit does not have sufficient methodological and regulatory support, and what is available is scattered between different laws, regulations and even types of audit. Systematization of legal bases of institutional audit and strengthening of methodological basis of its carrying out is a key direction of further scientific studies.

The purpose of this study was to determine the management of education financing in Islamic Universities in South Kalimantan. This research is in the form of descriptive qualitative with a library research data collection approach. The focus of this research will be to observe how the management of education financing in Islamic Universities throughout South Kalimantan, which consists of 13 educational institutions, both public and private categories. The results of this research show that the Covid-19 pandemic cannot be denied, causing the dropout rate to soar, due to the inability of students to pay their tuition fees. However, several campuses in South Kalimantan provide a policy of cutting payments and delaying payments so that students can continue to carry out the education process well. The financial management of Islamic higher education institutions in South Kalimantan during the Covid-19 pandemic has been carried out as effectively as possible. This is to maintain accountability and transparency to get good grades before getting cross-subsidy funds from the Government. The conclusions of this study are: the impact of Covid-19 has a very significant effect on education financing at Private Islamic Colleges in South Kalimantan but not at State Islamic campuses and the management of education financing amid the Covid-19 pandemic should be carried out very strictly.

The Covid 19 pandemic that occurred in 2020 impacts all areas of life, especially in the economy. The restriction of community activities causes a decrease in income that the government, business sector, and the community is not only felt by the government. This activity aims to increase the knowledge and ability of homemakers in managing family finances in the covid 19 pandemic period where many families' income decreases so that a mother as a financial manager must have knowledge and skills in family financial management. This activity was carried out at the Cisitu Village Office, attended by 20 participants consisting of homemakers and RT RW Cisitu Village. This activity went smoothly. The method of this service activity uses counseling and discussion methods. This activity shows that participants better know how to manage family finances by making household budgets, making spending priorities so that the income earned every month can meet all needs to avoid debt and start saving.

The purposes of this research are: (1) to find types of costing of universities which apply financial management of public service agencies in vocational education that apply boarding school system, (2) to arrange the suitable process of business for improving its graduates' competence doing more practice, (3) to know cost driver to be controlled for improving the effectiveness and efficiency. The result of this research shows that: (1) development of costing model at Poltekpel Surabaya and ATKP Surabaya through cost reduction program on cost drivers can increase competitiveness and independence in exploring sources and composition of costs, (2) planning and budget of Poltekpel Surabaya and ATKP Surabaya not yet maximal in using performance-based budgeting system, (3) need to simplify the business process at Poltekpel Surabaya and ATKP Surabaya, to compete in providing services to the community, (4) the financial management system Poltekpel Surabaya and ATKP Surabaya is good, transparent and accountable, by the provisions of the legislation, (5) the need to explore sources of financing derived from the use of assets and grants, (6) with the development of the model can increase the effectiveness and efficiency at Poltekpel Surabaya and ATKP Surabaya.

The authors believe that understanding Islamic banking financial governance at a globally competitive level is an exciting issue in global economic studies. We have carried out the completeness of the data and the discussion from various sources of information and economic data. Furthermore, our understanding efforts were made to find solutions in answering questions and problems in the context of this study by involving a comprehensive study of economics review, involving a system of data analysis, evaluation, and in-depth conclusion drawing. We carry out this study is in a qualitative type of study relying on secondary data in the form of evidence from previous studies, which we consider valid and updated in response to the problems and questions of this study. Based on the existing data supported by the evidence of previous findings, we found that Islamic banking financial governance in the context of a globally competitive economy is an exciting issue for the parties because the world today is questioned by the failure of the conventional capitalist economy in contributing solutions to the world community. Other findings are very relevant to be discussed and become an essential theme in competitive economics, especially Islamic economics.

Merebaknya pandemi covid-19 telah menimbulkan dampak pada semua aspek kehidupan, bukan hanya dari sisi kesehatan namun juga telah mengganggu perekonomian, terutama menurunnya volume penjualan. Salah satu kelompok masyarakat yang terdampak oleh pandemi covid-19 adalah keluarga anggota organisasi Mitra Ananda yaitu organisasi orang tua dari anak-anak dengan disabilitas (cerebral palsy, autisme dan down syndrome) khususnya yang berbasis di Kabupaten Gunungkidul. Selama ini, Mitra Ananda telah menghasilkan produk kerajinan dari kain perca yang membuat “keset”. Program ini dilaksanakan pada bulan Maret – Juli 2021 di Kabupaten Gunung Kidul, Daerah Istimewa Yogyakarta. Metode yang digunakan adalah pendampingan praktik pemasaran melalui platform digital dan pelatihan akuntansi dasar. Hasil dari pelatihan diharapkan Mitra Ananda dapat melakukan pemasaran dan pengelolaan keuangan dengan lebih baik.

Aditya Yodha Community has collaborated with the local Family Welfare Empowerment (FWE) to develop various businesses, such as processed Salak (Snakesfruit), goat farm, and tilapia fish farm as the local wisdoms of Sorowangsan village to improve the welfare of the community. In the current COVID- 19 pandemic, it requires the creative thinking to be independent. To develop the business, the community needs capital. The sources of funds that can support the business is in the form of Joint Savings and Loans Business (JSLB) so that the group's business can develop sustainably. The community then formed JSLB. Therefore, mentoring and training would be carried out. The assistance was carried out using the empowerment method, which is a development process in which the community takes the initiative to start the social activities to improve their own situation and condition. The trainings were general management of JSLB and organization, financial management, business analysis. The activity was started with making the JSLB concept which would be socialized to groups in the community according to the group's potential and human resource conditions. Based on the JSLB concept, the community formed the JSLB management. Furthermore, the training and assistance for the general management and organization, the financial management, and the business analysis were carried out. Through JSLB, revolving capital can be made for sustainable business development. The outputs of this community service were the JSLB concept, the management & organization materials, the financial management, the business analysis, the community service reports, the proceedings for journal articles and Aditya Yodha (AYO) JSLB has also been formed.

During the covid-19 pandemic, family income has decreased relatively. However, the cost of living is relatively the same, even increasing for health financing needs. Young people, namely students at school, have a lifestyle that needs to be managed, especially in using money. The purpose of this community service is to provide briefing for high school students from the Cirebon Penabur Christian Education Board regarding financial management during the pandemic so that their needs are fulfilled; lecturers of the Faculty of Economics and Business, Krida Wacana Christian University can apply their knowledge to the community, especially to students; as well as a means of training and non-formal education for students of the Faculty of Economics and Business through interacting with the community directly. The scope of this activity is counseling about personal finance cycles, financial planning and tips, financial records, and an introduction to the use of financial calculators. The method of activity used is counseling, joint discussion, and question and answer, as well as providing feedback at the end of the event. The results of this activity are to increase students' knowledge and insight about financial management during the pandemic; lecturers and students of the Faculty of Economics and Business can apply their knowledge to the community. Participants were enthusiastic and asked about things to use money in their daily lives. Through this activity, students are invited to begin to distinguish between needs and wants and to manage finances well, so that the necessities of life can be fulfilled and have savings or investments from an early age.

Nowadays, the hotel management concept cannot keep pace with the times. Traditional concepts are often adopted to manage hotel financial personnel, for the hotel financial personnel cannot take timely and effective training. All these lead to the hotel financial staff designing the hotel’s related business without sufficient understanding of the hotel industry and judging and deciding if they do not master the hotel’s professional knowledge, which makes the participating projects unable to give correct and reasonable answers to the substantive problems of the hotel. This leads to the hotel management not going up; extensive management makes the hotel benefit not go up. Hotel intelligent technology can solve these problems and not only save manpower and material resources but also intelligently predict the financial crisis of hotels. In the context of the accelerated development of globalization and informatization, there are still many problems in the financial management process of my country’s hotel industry. Based on these questions, the article draws on foreign advanced experience, puts forward effective suggestions in financial management, and uses computational intelligence technology to design a centralized and intelligent financial management system. The research results show the following: (1) the financial crisis model is created by using the principle of support vector machine and logistic regression method, which greatly reduces the financial crisis of the enterprise. (2) The system can straightforwardly summarize the data for easy query. Taking three domestic hotels as an example, a comprehensive study has been carried out on the three aspects of pricing assessment risk, financial integration risk, and debt risk. In 2016, the financial leverage coefficient has been relatively high, the quick ratio has fluctuated greatly, and the interest protection coefficient has shown a downward trend. (3) The performance of the system is compared with traditional development mode, framework development mode, and intelligent optimization mode. The intelligent optimization system has the lowest response time and the highest success rate. The new system has reduced response time by about 57% compared with the original response time, and the access success rate has been greatly improved.

This study aims to examine the effect of the presentation of financial statements, internal control systems and accessibility of financial reports on the accountability of regional financial management. The population in this study were 23 opd within the Pematangsiantar city government. The sampling technique used in this research is purposive sampling. The data were processed using SPSS version 25 and analyzed using multiple linear regression analysis. The dependent variable in this study is the accountability of regional financial management. The independent variables used in this study are the presentation of financial statements, the internal control system and the accessibility of financial statements. The results of this study indicate that the presentation of financial statements affects the accountability of regional financial management, the internal control system affects the accountability of regional financial management, the accessibility of financial reports affects the accountability of regional financial management.

Pengabdian kepada masyarakat ini bertujuan mempersiapkan dan membekali para anggota kelompok mitra untuk merintis dan mengembangkan usaha terutama terkait dengan persiapan usaha dan pengelolaan dalam hal bauran pemasaran, organisasi dan pengelolaan keuangan. Pengabdian melingkupi pendampingan perintisan dan pengembangan usaha dari pelaku usaha dalam Kelompok Cengkeh 1, yang beranggotakan para ibu rumah tangga dengan berbagai ketrampilan membuat beberapa macam produk makanan. Periode pelaksanaan dimulai pada tanggal 6 Maret sampai dengan 14 Juni 2020. Metode yang diterapkan dalam pengabdian ini antara lain: melakukan analisis situasi, identifikasi permasalahan mitra, menentukan tujuan kerja, menyusun rencana pemecahan masalah, pendekatan sosial, pelaksanaan kegiatan, serta melakukan evaluasi terhadap kegaiatan dan hasil. Adapun hasil dari pengabdian ini antara lain adalah: terwujudnya usaha bersama dalam bidang kuliner, disertai adanya kesadaran dan pemahaman pengurus beserta anggota kelompok tentang pentingnya pengelolaan pemasaran, pengembangan organisasi, serta pengelolaan keuangan usaha maupun kelompok. Kelompok mitra sangat antusias untuk mengembangkan usahanya dan dari setiap anggota selalu berusaha untuk melakukan perbaikan produk dan layanannya. Pengabdian pendampingan kelompok ini memberikan manfaat ekonomis berupa adanya penghasilan tambahan bagi keluarga, peningkatan kreatifitas produksi, pemasaran, dan pelayanan. Masyarakat sekitarnya mendapatkan kemudahan dalam mendapatkan alternatif produk makanan yang dibutuhkan. Bahkan pada masa pandemi ini kelompok mitra bersedia memberikan layanan antar produk bagi warga masyarakat sekitarnya.

Financial management is a key factor in achieving financial autonomy. Like other employees overseas, Filipino employees too are facing financial inadequacy, in one way or another. Thus, this descriptive study was conducted to assess the financial management of the personnel in the West Visayas State University Calinog Campus, Iloilo, Philippines. Using the duly validated and pilot-tested questionnaire, this study examined the three (3) aspects of financial management, namely: financial literacy; financial attitude; and financial management practices. It revealed that the respondents have an average level of financial literacy indicating that employees already possess knowledge in handling personal finances. The financial attitude of the respondents is relatively practical spenders as evident in "comparing prices when shopping for purchases" and "spending less than income". As to financial management practices, most of the respondents put money in the bank in order to cope with the growing expenses of the respondents' children's education. At some point, some employees venture into investments such as livestock and business. Financial management program may be conducted to improve the economic and financial stability of the employees. Emphasis may center on budgeting, expenditure, and saving mechanisms to achieve financial literacy.

One of the means of community service in improving the economy is the Thematic Real Work Lecture at the Bogor Agricultural University (KKN-T IPB). Students play very important role in improving the community's economy through the KKN-T IPB’s programs, especially in the COVID-19 pandemic situation which results in the limitation and closure of various business sectors. This community service aims to improve the soft skills of the community in this case Small and Micro Enterprises (SMEs) so that they can remain competitive and increase the scale of their business in Jatinegara District, East Jakarta Administrative City. Methods used in this community service is by training directly in the Jatinegara District Office Hall and online through the zoom teleconference media. The training carried out (training that has been held) namely, financial recording training; product photo training, design training using Canva and Instagram; digital marketing training; food packaging training; and financial management webinars. The results of the training show that MSEs in Jatinegara District understand the material provided in each training, benefit from the training, and the training content well-suited with the business undertaken by each participant.

In this study, a value-based children's financial education program was developed focusing on the values of each financial management area needed for children. According to 'quasi-experimental design - nonequivalent control group design', an experimental group and a control group were formed for children in the lower grades of elementary school, and a value-based child financial education program was executed, and then the program was applied to children's personal financial management. The effect on the value propensity for each area was evaluated. As a result of the quantitative evaluation, it was confirmed that the 8 values of the children in the experimental group were significantly improved compared to the children of the control group, so this program was effective in enhancing the values of each of the 8 areas of personal financial management needed for children. In addition, the children in the experimental group showed significant improvement compared to the children in the control group in the cognitive, justice, and psychodynamic levels of values. It has also been found to be effective in enhancing as a result of the qualitative evaluation, various positive changes were found in the cognitive, affective, and psycho-dynamic dimensions about the values of each financial management area for children. From a positive perspective, it was found that it plays a useful role in cultivating the values of each area of positive personal financial management.

The Covid 19 pandemic caused a slowdown in economic growth, which resulted in decreased production and sales of several industrial sectors. The automotive and components sectors faced the same condition, which impacted their production and sales. Paired sample t-test data analysis choose to analyses tend to measure the effect of Profitability during the pandemic and before the pandemic. The result of this study shows that even the automotive industry predicts having contraction on their Profitability at the pandemic period. However, the decline in sales and production is not always followed by a decline in financial performance, especially Profitability, due to financial management policies and efficiency factors. Hence, he automotive and components sub-sector in this study showed no significant difference in Profitability before the Covid 19 pandemic and during covid 19.

PurposeThe purpose of the study is to examine the following two research objectives. The first was to examine the predictive relationships that consumer characteristics of financial literacy, thinking styles and self-control have with a consumer's financial behaviors. The second goal was to ascertain financial management products' ability to aid those consumers who need it the most by weakening the predictive effects of consumer traits on financial behaviors.Design/methodology/approachThe study employed a web-based survey to gather information. The measurement and structural models were analyzed using generalized structured component analysis (GSCA), a component-based structural equation model. The mediation effect of self-control is assessed using the GSCA. The conditional mediation of demographic variables and use of personal financial management products are evaluated using multi-group analysis (MGA) in GSCA.FindingsAntecedents, financial literacy, thinking styles and self-control consumer characteristics are predictors of financial behaviors. However, self-control plays a more prominent role as a mediator between the other variables, strengthening the overall relationship. Also, financial products can have a beneficial moderation effect assisting those consumers who need them the most.Practical implicationsThese insights help in creating target specific financial literacy strategies to influence consumers' financial behaviors. Also, there is a need to develop mechanisms to influence a consumer's self-control and thinking styles to improve financial behavior. In conjunction with other initiatives, the impact of financial literacy has a greater effect on financial behaviors. Further, the insights assist financial institutions and financial technology firms in offering and creating products to help customers make better financial decisions and improve their financial behaviors.Social implicationsThe research addressed a significant global issue – consumer financial health. The Great Recession and the COVID-19 recession highlight the need to focus on the consumer and efforts to improve their financial health.Originality/valueThis research highlighted the mediating role of self-control and suggested that existing and future financial products can positively influence consumer behavior drivers.

Background Unhelmeted motorcyclists injured in states with lax or poorly enforced helmet safety laws are frequently seen in rural trauma centers. A trauma surgeon started a comprehensive injury prevention and research fund with outreach to a three-state trauma center catchment area promoting injury prevention at area high schools and local communities. We hypothesized that unhelmeted riders would have more severe head injuries and fatalities than helmeted riders. Methods A trauma registry review of 708 injured motorcycle riders over an 11-year period examined demographics, helmet use, and clinical outcomes of helmeted and unhelmeted riders. A full-time injury prevention coordinator collaborating with law enforcement provided electronic and mechanical simulations with discussions regarding helmet use, alcohol avoidance, and responsible motorcycle riding for area high school students. This program coincided with the second half of our 11-year study. Multiple regression analysis evaluated predictors for head injury and death. Results Unhelmeted motorcyclists suffered worse head injuries, (OR 8.8, CI 1.6-2.4, P < .001), more severe overall injury (OR 10, CI 12.7-18.6, P < .001), and higher mortality (OR 2.7, CI .02-.15, P < .001). Local motorcycle-related trauma center admissions and deaths have stabilized in recent years while statewide motorcycle crashes have increased ( P < .05). Discussion Unhelmeted motorcyclists suffer worse head injuries and mortality rates. Physician-led outreach efforts for injury prevention may be effective. Trauma surgeons have ongoing opportunities to promote responsible motorcycle riding for schools and local communities.

This article explores the major challenges surrounding the ongoing wave of public sector accrual accounting reforms. In particular, this paper sheds light on the importance of training and skill development as essential components of capacity-building and discusses the crucial role educational institutions play in laying the basis of a sound Public Sector Accounting (PSA) body of knowledge. The article also provides recommendations based on studies and reports conducted by international organizations, standards-setting bodies, and accountancy profession institutions as well as capitalizing on the experience of leading countries in the public financial management field

Although considered as one of the main drivers of the national economy, SMEs are very vulnerable to business competition. Limited access to resources including knowledge resources makes SMEs constrained to develop their support system. One of the obstacles faced by SMEs today is their limited grasp to the business financial management concept. They also have a difficulty in accessing a simple financial accounting application that fit to their business conditions. The community service program implemented by the Ma Chung Abdimas Grant Team aims to improve the financial literacy of SME members of Forum Komunikasi Pelaku Usaha in Kabupaten Malang, as well as their access to computer-based financial accounting application. This program is implemented in the form of training and mentoring to improve SME’s understanding and skills in financial management. The results concluded that the training program was effective. It is able to improve financial management literacy for IKM partners.

This study examines if households experience utility gains by selecting one of its members to specialize in its financial management. Utilizing data that are collected from the Health and Retirement Study, a variable measuring households’ level of financial specialization (HFS) is first constructed. The HFS variable is examined for its association with household utility, measured in this study as financial satisfaction, income satisfaction, and life satisfaction. The evidence provided strongly indicates that a household that selects one of its members to specialize in its financial management experiences utility gains.