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The convergence of social capital and financial intelligence becomes a dynamic catalyst in the realm of post-pandemic challenges, promoting entrepreneurial financial performance to unforeseen levels as businesses use networks, knowledge, and financial expertise to overcome challenges and grasp new opportunities. Hence, the study explores the factors that influence entrepreneurial financial performance of employees in Pakistan's corporate sector. Using two theoretical frameworks, Regulatory Focus Theory and Rubicon Four-Phase Action Model in Entrepreneurship, study identifies essential traits for entrepreneurship and their direct correlation with financial success. The study utilized a survey questionnaire to gather responses from 276 employees of the corporate sector involved in entrepreneurial activities. The findings suggest that financial literacy, financial risk tolerance, entrepreneurial competency, and social capital positively impact an entrepreneur's locus of control and financial intelligence. Financial literacy equips entrepreneurs with necessary skills and knowledge to manage finances effectively, identify potential financial risks, and increase profitability. Financial risk tolerance enables entrepreneurs to understand financial markets better and make sound financial decisions. Entrepreneurial competency leads to sound financial decision-making and control of financial outcomes. Social capital provides valuable resources, information, and support to improve financial decision-making skills. [ABSTRACT FROM AUTHOR]

This study reviews the extraordinary effect of simulated intelligence on monetary insight, zeroing in on risk appraisal, execution measurements, network safety, and worldwide coordinated effort. It dives into the turn of events and utilization of man-made reasoning (artificial intelligence) methodologies, for example, AI and information science, and NLP to address worldwide monetary difficulties. Beginning with a verifiable setting of monetary emergencies, the review assesses current monetary knowledge techniques as well as administrative contemplations for simulated intelligence in finance. The developing organization in monetary direction is featured by moral ramifications, human-computer-based intelligence joint effort, and contextual analyses. The study goes on to talk about AI-driven risk assessment, explaining how AI makes it easier to identify risks in real time. Through continuous monitoring, cybersecurity measures, and a comprehensive examination of AI's role in reshaping financial management, the study emphasizes. Finally, the study demonstrates AI's potential to create a financial ecosystem that is more adaptable, efficient, and secure, providing valuable insights for academics, professionals in the industry, and policymakers.

Abstract Purpose This study investigates the impact of senior management’s financial intelligence on the financialperformance of banks and insurance companies operating in the Gaza Strip. Design The study followed the descriptive analytical approach to measure financial performance by relying on the financial reports of the sample companies for 2022. Two primary sources were employed: a questionnaire to collect the financial intelligence data, and it was distributed to a sample of individuals representing the management of companies operating in the Gaza Strip. A total of (67) completed questionnaires were obtained. In addition, secondary data from 11 banks and insurance companies operating in the Gaza Strip was collected to compute the financial performance variables such as returns on investment (ROI), assets (ROA), and equity (ROE). The collected data were then analyzed using SPSS software version 28. Findings The results indicated that the dimensions of financial intelligence were available. Banks and insurance companies have good financial performance. Furthermore, financial intelligence (understanding beyond the numbers, understanding financial analysis, and grasping the overall financial picture) significantly affected the performance of banks and insurance companies, as measured by ROI and ROA. The dimensions of financial intelligence (mastering financial and monetary skills, understanding financial analysis, and grasping the overall financial picture) also significantly impacted the performance of banks and insurance companies as measured by ROE. Simultaneously, there was no significant effect of financial intelligence (mastering financial and monetary skills) on the performance of banks and insurance companies as measured by ROI and ROA. Furthermore, there was no significant effect of financial intelligence (understanding beyond the numbers) on the performance of banks and insurance companies as measured by ROE. Originality To the best of the author’s knowledge, the current study is among the first research efforts in Palestine. Practical implications The findings indicate that senior management should pay greater attention to developing financial intelligence skills among employees in supervisory positions, especially those in the administrative, financial, and planning fields, due to their impact on improving companies’ performance.

Purpose: This study investigates the impact of senior management's financial intelligence on the financialperformance of banks and insurance companies operating in the Gaza Strip. Design: The study followed the descriptive analytical approach to measure financial performance by relying on the financial reports of the sample companies for 2022. Two primary sources were employed: a questionnaire to collect the financial intelligence data, and it was distributed to a sample of individuals representing the management of companies operating in the Gaza Strip. A total of (67) completed questionnaires were obtained. In addition, secondary data from 11 banks and insurance companies operating in the Gaza Strip was collected to compute the financial performance variables such as returns on investment (ROI), assets (ROA), and equity (ROE). The collected data were then analyzed using SPSS software version 28. Findings: The results indicated that the dimensions of financial intelligence were available. Banks and insurance companies have good financial performance. Furthermore, financial intelligence (understanding beyond the numbers, understanding financial analysis, and grasping the overall financial picture) significantly affected the performance of banks and insurance companies, as measured by ROI and ROA. The dimensions of financial intelligence (mastering financial and monetary skills, understanding financial analysis, and grasping the overall financial picture) also significantly impacted the performance of banks and insurance companies as measured by ROE. Simultaneously, there was no significant effect of financial intelligence (mastering financial and monetary skills) on the performance of banks and insurance companies as measured by ROI and ROA. Furthermore, there was no significant effect of financial intelligence (understanding beyond the numbers) on the performance of banks and insurance companies as measured by ROE. Originality: To the best of the author's knowledge, the current study is among the first research efforts in Palestine. Practical implications: The findings indicate that senior management should pay greater attention to developing financial intelligence skills among employees in supervisory positions, especially those in the administrative, financial, and planning fields, due to their impact on improving companies' performance. [ABSTRACT FROM AUTHOR]

Copyright of Gharee for Economics & Administration Sciences is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This comparative case study investigates the financing typologies of Kurdistan Workers Party (PKK) and Islamic State of Iraq and the Levant (ISIL) in Turkey. The PKK is a Marxist-Leninist organisation that pursues ethnic separationist policies in Turkey, Iran, Iraq and Syria. ISIL is a radical Wahhabi network that aspires to reestablish the Caliphate and restore the ‘glory’ of Sharia by defeating the ‘near’ and ‘far’ enemies. Based on primary/secondary interviews, content analysis of unclassified documents and media coverage on counter PKK/ISIL investigations, this study indicates that both organisations have been highly skilful in exploiting the regional licit and illicit enterprises. Financing methods of the PKK and ISIL were similar in complex regional underground economic infrastructure. However, the PKK has been able to develop much more sophisticated financial infrastructure than ISIL due to a longer life span and existence of specialised cadres in the Middle East and Europe. ISIL has failed to develop advanced financing infrastructure mainly due to a shorter life span, loss of territorial control and the UN-US sponsored international sanctions. Both the Marxists and radical Islamists encouraged illicit trade schemes not only to generate funds but also to avoid taxation by the ‘hostile’ regimes. [ABSTRACT FROM AUTHOR]

An entrepreneurial mindset may be a transforming force in the ever-changing world of personal finance, impacting decision-making and encouraging creative solutions to financial problems. The purpose of this study is to investigate how financial abilities can be seamlessly incorporated with an entrepreneurial mindset. The paper aims to highlight the three key areas: the foundation of an entrepreneurial mindset in financial skills and elements of an entrepreneurial mindset in financial skills. This paper examines the entrepreneurial mindset and its potential impact on financial decision-making. The paper highlights the need for integrating entrepreneurial mindset with financial skills. [ABSTRACT FROM AUTHOR]

The purpose of the article is to study the peculiarities and problematic aspects of the legal regulation of financial intelligence of enterprises in the conditions of increasing influence of modern factors. Based on the results of the conducted research, it was established that at the current stage of the functioning of the national legal system, the organizational and legal mechanisms for regulating financial intelligence at the enterprise level are weak and require revision, improvement and strengthening. It was established that when considering financial intelligence at the enterprise level, the main emphasis is placed on its structural component, such as competitive intelligence. The ambiguity and specificity of the legal basis for the regulation of financial intelligence of enterprises have been revealed, the main difference of which is the formation of legal norms in interdependence with the peculiarities of the country's legal system and its affiliation to the Anglo-Saxon or Romano-Germanic legal system. It has been proven that the financial intelligence system functions successfully at such well-known global companies as Procter & Gamble and Motorola. The main problems of the introduction and implementation of intelligence activities at enterprises were identified, most of which are due to the insufficient number and inefficiency of the management of information, labour and technological resources of the economic entity. The main vectors of improving the legal regulation of financial intelligence of enterprises in the conditions of increasing influence of modern factors are proposed, in particular: (1) the urgency and necessity of implementing the legislative regulation of the economic and legal category "financial intelligence of an enterprise" is substantiated; (2) the necessity of enshrining at the legislative level the basic organizational and legal principles of increasing responsibility for committing acts related to the unauthorized receipt, use and transfer of information at the enterprise has been proven.

The shifting environment of money laundering, exacerbated due to the war, calls for scrutiny of Ukraine's reaction to this fundamental challenge. This paper thus helps widen the knowledge about how Ukraine is trying to fight against money laundering and protect financial system integrity by shedding light on legislative transformations and their results in a much more complex geopolitical setting. Therefore, it provides an overview about the main elements of Ukrainian anti- money laundering policy and an analysis of reforms passed in this sphere of law since the full-scale invasion of Russia into Ukraine 2022. It focuses on the main changes of legislature in terms of anti-money laundering and terrorism financing prevention as well as first identifiable results of the new legislatorial and executive changes.

Today, preventing and detecting financial crimes is one of the most important issues for countries. This issue also constitutes the basic struggle mechanism of financial intelligence units. Financial intelligence consists of the analysis and typologies created by financial intelligence units based on data in the fight against financial crimes. In the fight against financial crimes, the accuracy of financial intelligence and the financial intelligence that will emerge are considered the most important facts required to prevent the crime and to resolve it if it is committed. There are many international organizations fighting against financial crimes. In particular, The Financial Action Task Force (FATF) and EGMONT Group carry out studies on financial crime activities and financial intelligence units in general. In addition, financial crimes are also fought by country financial intelligence units operating locally. Objective - This study aims to examine the concept of financial intelligence in the fight against financial crime. With this study, which is based on evaluating the role of financial intelligence in combating financial crimes, the situation of financial crimes will be evaluated. Method - What is the importance of financial intelligence in combating financial crimes? To find an answer to the question, the study examined the literature on this subject and included current information on financial intelligence in the fight against financial crimes. Results - Considering the transnational nature of financial crimes and the fact that the economic loss caused by financial crimes cannot be fully calculated, it is understood that financial intelligence is the most important tool in the fight against financial crimes. It is concluded that financial intelligence assists financial intelligence units effectively and efficiently in combating and preventing financial crimes. [ABSTRACT FROM AUTHOR]

Financial intelligence units (FIUs) are crucial pillars of international anti-money laundering (AML) law as national authorities that gather, analyze, and disseminate financial intelligence to law-enforcement authorities (LEAs). This paper offers an in-depth insight into national models of financial intelligence units (FIUs) in ten selected Western (Canada, Denmark, Netherlands, Luxembourg, United States) and Eastern (post-Soviet) countries (Estonia, Latvia, Lithuania, Poland, Ukraine). A hypothesis that FIUs’ characteristics cluster along the West-East dimension is tested, based on a development of an analytical framework involving twelve potentially discriminative properties of FIUs, that characterize how a given FIU falls on a hypothetical continuum from primarily administrative to primarily law-enforcement organization and modi operandi. The findings are that, despite several decades of legislative efforts to harmonize FIUs worldwide, they are not homogenous. In fact, a West-East dichotomy between FIUs styles can be seen to the extent that Lithuania, Estonia and Poland form one cluster. On the other hand, Denmark, Netherlands and Luxembourg form another cluster. The exception that proves the rule, in this case, is Latvia, that falls within the Western cluster, not the Eastern one, due to a recent restructuring along “Western” lines. This analysis contributes to the knowledge-gap about FIUs governance in two ways. It provides a new theoretical framework of FIUs governance that hinges upon the “input-output” dynamics among FIUs, AML supervisory bodies, and law-enforcement authorities (LEAs). Furthermore, it demonstrates that blindly issuing new European AML legal standards, without regard for the idiosyncratic nature of these national bodies, is unlikely to produce substantive further harmonization results.

This study aims to develop an original financial intelligence quotient (FIQ) measurement conceptual model, including guidelines for adequately handling personal finances in four developed areas to serve as benchmarks of financial intelligence. Four hypotheses were raised, one of them consists of four parts. Methods used: a questionnaire to determine how well a person’s financial decisions comply with financial behaviour guidelines, Cronbach’s Alpha coefficient to determine the internal consistency of the scales used in the questionnaire, Spearman correlation coefficient to determine the linear dependence between the variables, a linear regression model was developed to substantiate the hypothesis, the MannWhitney-Wilcoxon rank-sum criterion, the KolmogorovSmirnov test to choose the data distribution according to the normal distribution, descriptive statistics, the Kruskal-Wallis test to support the hypothesis. The results show that an individual’s FIQ influences financial decision-making in essential areas of personal finance management and varies due to education but is not dependent on gender and age. Research limitations: The study focuses only on FI and its impact on the economic well-being of Lithuanian students; the study uses oneyear data; data sets for different age groups were not the same size; and the data was not distributed in groups according to the normal distribution.

Accounting seeks to keep up with the massive developments in other sciences and technological advancements. Therefore, accounting has adopted prevailing concepts in those sciences to serve the activities of economic units, including the concepts of economic intelligence and re-engineering. This approach is used to restructure and develop the accounting information system in line with the advancements in information technology and the knowledge era. Consequently, this research aims to explain the stages of re-engineering accounting information systems in economic units and the problems they face in order to facilitate the implementation of advanced information systems, including economic intelligence. Economic units are now more than ever required to establish an integrated system that includes technologies and human skills, ensuring access to accurate information at the right time, enabling them to choose the appropriate strategies to enhance their competitive advantage against competing economic units. To achieve these objectives, the theoretical aspect of the research employed frameworks, theoretical concepts, and researchers' perspectives in defining the concept and stages of business process re-engineering in economic units, as well as how to apply them to accounting information systems and the concept of economic intelligence, and the experiences of countries in this field, and the requirements that must be met for their implementation in economic units. Meanwhile, the practical aspect of the research relied on a case study of a vegetable oil company, where the company's current situation was analyzed to identify the problems, it faces and determine the extent to which the requirements for implementing economic intelligence are available, as well as the reasons for re-engineering its accounting information systems. [ABSTRACT FROM AUTHOR]

Education is deliberated comprehensively as a gadget for growing financial development, authorizing people, valuing individual incomes, and humanizing a satisfying and elastic atmosphere that concretes the way for a well-off economy. It also offers suggestions gearing the new generations to contract with the contests of markets in the future. Deprived of a vigorous education curriculum, neither economic nor social development is conceivable in Pakistan. The main purpose of this study is to investigate the role of curriculum of higher education for fostering the economic development and find out relationship between curriculum and economic development. The subjects of this research were university students and sample of 600 university students were selected via stratified and simple random procedure. The collected data was analyzed by using descriptive statistics frequency percentage and correlation on SPSS version 28.0. The results exposed the low indications that the Pakistani curriculum is teaching the techniques of financial learning, financial intelligence to its youth. The results found that participants were incapable to capitalize and grasp businesses in the global market to revel in financial independence. Positive descriptions for educational institutes entails to update their curriculum with acquaint practical courses for youth with boosted job scenarios in the marketplace. A robust positive correlation between financial knowledge and job opportunities as an apprise in the curriculum with modern-day mandatory subjects can resulted to enhance opportunities for graduates in the job market. [ABSTRACT FROM AUTHOR]

This study aims to develop an original financial intelligence quotient (FIQ) measurement conceptual model, including guidelines for adequately handling personal finances in four developed areas to serve as benchmarks of financial intelligence. Four hypotheses were raised, one of them consists of four parts. Methods used: a questionnaire to determine how well a person’s financial decisions comply with financial behaviour guidelines, Cronbach’s Alpha coefficient to determine the internal consistency of the scales used in the questionnaire, Spearman correlation coefficient to determine the linear dependence between the variables, a linear regression model was developed to substantiate the hypothesis, the MannWhitney-Wilcoxon rank-sum criterion, the KolmogorovSmirnov test to choose the data distribution according to the normal distribution, descriptive statistics, the Kruskal-Wallis test to support the hypothesis. The results show that an individual’s FIQ influences financial decision-making in essential areas of personal finance management and varies due to education but is not dependent on gender and age. Research limitations: The study focuses only on FI and its impact on the economic well-being of Lithuanian students; the study uses oneyear data; data sets for different age groups were not the same size; and the data was not distributed in groups according to the normal distribution. [ABSTRACT FROM AUTHOR]

The research topic is related to the comparative analysis of the mechanisms of functioning of AML/CFT systems of the Russian Federation and the Republic of Kazakhstan.The object of the study is the mechanisms of functioning of the Countering money laundering and terrorist financing AML/CFT systems of the Russian Federation and the Republic of Kazakhstan in terms of identifying and reducing the risks of money laundering and terrorist financing of ML/FT. The subject of the study is a set of economic relations related to the functioning of the national AML/CFT systems of the Russian Federation and the Republic of Kazakhstan to identify and reduce the risks of money laun-dering and terrorist financing of ML/FT. The purpose of the study is to conduct a comparative analysis of the mechanisms of functioning of the Countering money laundering and terrorist financing AML/CFT systems of the Russian Federation and the Republic of Kazakhstan. The purpose of the study is to analyze and compare the mechanisms of functioning of the Countering Money laundering and terrorist financing AML/CFT of the Russian Federation and the Republic of Kazakhstan.Results of the work – for the first time a comparative analysis was carried out and problem areas of AML/CFT systems of the Russian Federation and the Republic of Kazakhstan were identified. The value of the conducted research is to contribute to the further development and improvement of the national financial monitoring system of the Republic of Kazakhstan by identifying inconsisten-cies in the AML/CFT systems of the two countries and determining the points of their convergence and harmonization. Practical significance – the results of the comparative analysis will contribute to taking into account the current problems and prospects for the development of national AML/CFT systems of the Russian Federation and the Republic of Kazakhstan, will assist in eliminating the shortcomings inherent in these systems in terms of identifying and reducing the risks of ML/FT.

Abstract Today, financial intelligence is recognized as a powerful tool for achieving strategic goals and managing governments and companies globally. Financial intelligence can be one of the critical characteristics of an individual and by its correct use an individual can bring significant benefits to himself and the organization. The purpose of this research is to investigate the effect of financial intelligence value on the risk-taking of Zahedan National Bank employees with the mediating role of social capital. This research is descriptive, analytical, and correlative. The statistical population of this research includes all the employees of the National Bank in the branches of Zahedan, numbering 430 people, and the statistical sample consists of 202 employees who were selected by stratified random sampling. The data collection tools in this research were standard questionnaires whose validity and reliability have been confirmed. Smart PLS software was used to analyze the data and perform structural equations. Analyzing the model and carrying out structural equations showed that financial intelligence along with the mediating role of social capital cannot influence employees' risk-taking. Also, the results showed that financial intelligence has a separate effect on the two variables of risk-taking and social capital. Extended Abstract Introduction The financial performance of a company is the most obvious aspect of its performance, and it seems that this importance cannot be achieved unless by having employees with high knowledge in the field of finance. Of course, the financial intelligence of people will be effective in the financial performance of the company; because according to research, people's financial intelligence plays an important role in their financial decisions. Such decisions will not be unaffected by people's risk tolerance. Today, according to the sensitive conditions they experience, organizations need employees with high risk and risk management, and if there are such people in the organization, the organizations can definitely reach their financial goals (Hirani & Safaei, 2018). Financial intelligence can determine the amount of risk in an economic decision. Therefore, financial intelligence can be a good determinant of people's risk power (Parhizi, 2012). Financial intelligence consists of talent and knowledge of basic financial concepts that enables a person to make reasonable financial decisions and take responsibility for financial choices that affect people's financial well-being and personal life (Khani & Hosseinzadeh Yaghbasti, 2022, 57). Other factors that can guarantee the financial life of an organization and financial institution are social support and social capital. Social support and social capital play a key role in the self-confidence of the employees of an organization and can make people's potential talents flourish, and when the talent of the employees of an organization flourishes, it means reaching the goals of that organization. Asian Development Bank (2000) considers social capital to be a combination of trust, mutual behavior, norms, and networks of social engagements that make it easier to coordinate work to achieve goals (Naderi & Divband, 2010, 2). Surveys show that in the past, National Bank branches have been leaders in providing new banking services, and this has made the services provided by this bank very important. But if we pay attention to the general statistics and the history of this bank's capital, we will come to the conclusion that the capital in National Bank has decreased significantly in recent years. It can be said that the quality of service and customer relationship management in this bank can have important effects on the bank's financial performance. But the underlying processes of customer relationship investment and performance have not been clearly determined in most empirical studies. In fact, if the social capital in the bank and its related factors are well identified, it is possible to be sure about the customers and their investment. Therefore, the main question of this research is whether the financial intelligence of the employees' risk-taking is effective in the mediating role of social capital in the employees of Zahedan National Bank. Theoretical Framework One thing that can guarantee the survival of a bank is paying attention to capital; both material capital and social capital. Paying attention to capital and the factors affecting them is one way to advance the goals of banks. This important thing happens if these funds are taken into consideration thoroughly. According to the topic of this research, we will continue to define intelligence in order to provide a background for defining financial intelligence, and after that, some information will be presented about the concepts of risk-taking and social capital. In practical definitions, intelligence is a phenomenon measured through intelligence tests, and perhaps this is the most practical definition for intelligence (Naderi & Divband, 2010). In advanced psychology, human intelligence is divided into several different parts; one of the most important of which is financial intelligence; very useful all over the world (Vakili, 2012). It is given in the context of the definition of financial intelligence: Financial intelligence, which is also called economic intelligence, is a set of decisions and actions that take place in the direction of financial management (Anderson & Fornell, 2010). Financial intelligence means that people can get money in the shortest time or solve their financial problems using this skill. In simpler terms, we can say that monetary intelligence is the ability to solve financial problems. That is: "solving the most complex financial issues" (Tediga & Asongo, 2015). Risk is considered as an integral part of all business activities, and its effective management helps organizations in preventing financial problems and capital budgeting and also improves the decision-making process (Sadati Tileboni & Zabihi & Khalili, 2022. 176). Risk-taking plays a very important role in maintaining the competitive advantage of companies and can lead them to higher economic growth. In the competitive environment, companies follow different strategies to increase their share in the market (Sadati Tileboni & Zabihi & Khalili, 2022, 178). Today, in addition to human and economic capital, another capital called social capital is also considered. Social capital, or the spiritual dimension of a community, is a historical legacy that, through encouraging people to "cooperate" and "participate" in social interactions, is able to overcome more of the problems in that community and move towards growth and enable rapid economic, political, cultural, etc. development (Hassas Yeganeh & Afkhami, 2018). Methodology The current research is descriptive, analytical, and correlative. The statistical population of this research includes all the employees and managers of the national bank branches in Zahedan, whose number is 430. The statistical sample of this research is based on Morgan's table of 202 people who were selected by simple random sampling. In order to collect data, the financial intelligence questionnaires of Popovich et al. (2012), the social capital of Onyx and Bolen (2000), and the risk tolerance of Powell (2000) were used. In this research, path analysis, and Smart PLS software were used to analyze the data. Discussion and Results Before testing the assumptions and estimating the research model, the fit and goodness of the model should be evaluated. Several indices are used to evaluate the suitability of the structural equation model. One of them is the chi-square index (X2), which is considered an absolute index of the model's suitability, and the higher it is; the lower is the suitability of the model. One of the desired indices in the structural equation model is the goodness of fit index (GFI), whose values vary between zero and one, and the closer to one, the better the fit. Also, the adjusted goodness-of-fit index (AGFI) is an overall goodness-of-fit measure and accounts for the number of degrees of freedom. When this index is equal to 0.85 or more, the fit of the model is acceptable, and values close to 0.95 indicate a good fit. The results of this research show that the chi-square value is 0.72 and the goodness of fit index is 0.85 and the comparative fit index is 0.93. These numbers show that the model has a good fit and is acceptable. In the following, the research hypotheses are evaluated using the path coefficients and their significance level as well as the results obtained for the mediating variables. According to the obtained analysis, the effect of financial intelligence on consensus capital can be confirmed at the 99% level and the changes related to social capital can be explained by financial intelligence. But financial intelligence cannot explain changes in risk appetite. In order to investigate the effect of financial intelligence on risk-taking with the mediating role of social capital, the results show that since the t-value is equal to 0.287 (less than 1.64), financial intelligence with the mediating role of social capital on risk Adaptability is not affected. Conclusion It seems that banks in Iran have paid less attention to the personality dimensions of their employees due to external goals, customer orientation, and stability in financial matters; and financial intelligence is no exception to this rule, and when the financial intelligence of employees is not taken into account, factors affecting financial intelligence are not considered. As a result, considering the competitive advantage of banks, managers of these financial institutions should consider all aspects of financial stability and achieving their organizational goals. The main hypothesis of this research was that financial intelligence with the mediating role of social capital has an effect on the risk-taking of Zahedan National Bank employees. According to the results of this research, financial intelligence cannot influence employees' risk-taking with the mediating role of social capital. No matter how high the financial intelligence of employees is, the intervention role of social capital cannot explain the risk-taking of employees. Financial intelligence can be one of the fixed characteristics of bank employees. The reason for the lack of significance of the main hypothesis of this research can be traced in two dimensions. The first one is the organizational structure of the bank, and the other is the individual and personality differences among the bank employees. The organizational structure of banks is such that individuality does not have a high place, yet most of the teamwork is in a high place. Since financial intelligence is an individual characteristic, it cannot be greatly influenced by the organizational process of banks. Also, individual differences are an influential factor in all theories related to intelligence, and this rule also exists in the discussion of financial intelligence, and individuality is an influential factor in financial intelligence. But for the growth of any kind of intelligence, the existence of a suitable background can play a key role in its cultivation. Therefore, managers and planners of banks should put their training and study programs towards identifying the level of intelligence of their employees and ways to improve it in employees.

Copyright of Journal of Economic Research & Business Administration is the property of Al-Farabi Kazakh National University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Science Technology & Industry / Keji he Chanye is the property of Chinese Society of Technology Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: The key qualities for accounting students in the domains of financial issues and investments are among the requirements of entrepreneurship. Besides, one of the most serious challenges facing Iran's government is to create job opportunities and above all resolve youth unemployment, particularly among higher education students and graduates. Given the limited facilities and capabilities of the government to develop businesses for all, it is of utmost importance to reflect on entrepreneurial activities and plan for them. From this perspective, the present study aimed to investigate the impacts of financial and investment decision-making components on entrepreneurial intention (EI) to start and develop businesses among Iranian accounting students. For this purpose, the effects of financial intelligence, risk-taking, optimism, levels of accounting education, and work experience on accounting students' EI were explored. Methods: The statistical population in this study consisted of all students enrolled in the associate's, bachelor's, master's, and PhD programs in accounting at Iranian universities and institutions of higher education. In view of the large statistical population and the outbreak of the coronavirus disease 2019 (COVID-19) across Iran, the research questionnaire was initially designed online, via the Avalform software, and its link was then sent to the accounting students via e-mails as well as virtual channels and groups on scientific social networks, such as WhatsApp and Instagram. In this way, simple random sampling was utilized. Upon collecting the data and excluding five incomplete questionnaires, the data from 252 questionnaires were exploited for further analysis. In line with the sample size table developed by Bartlett, Kotrlik, and Higgins (2001), at least 209 questionnaires needed to be completed and analyzed in field studies with unlimited populations. Accordingly, the number of questionnaires in this study met the sample size adequacy, and the results could be generalized to the entire statistical population. The data collection instrument was a standardized questionnaire, consisting of several parts with open- and closed-ended items. To check its validity, the opinions of four entrepreneurship and accounting experts were firstly obtained, and then the reliability of its different scales were measured by the Cronbach's alpha coefficient. As well, the data analysis was fulfilled using the SPSS and SmartPLS software packages. For this purpose, the descriptive and inferential statistics were recruited. With regard to the inferential statistics, the structural equation modeling (viz. the measurement and structural model assessments), and the partial least squares (PLS) as an estimation approach were performed. During the measurement model assessment, the validity, reliability, and fit of the measurement model for the latent variables in the study were calculated. As well, the research hypotheses were tested by the proposed model through the structural model assessment. Results: The study results demonstrated that financial intelligence had a significant positive effect on EI among Iranian accounting students at the 99% confidence interval (CI). Therefore, it was acknowledged that the students' intention to start and develop entrepreneurial activities and establish businesses could boost alongside the growth in their financial intelligence. Additionally, the findings revealed that risk-taking had a significant positive impact on EI. In other words, the accounting students' EI toward self-employment and investment for starting and developing entrepreneurial businesses could multiply as their level of risk-taking amplified. Even though optimism as one of the main personal characteristics could influence entrepreneurship, and act as a driving force in entrepreneurial activities and investment to launch new and high-risk businesses, the results of the present study demonstrated that optimism did not have a significant effect on EI among the accounting students in Iran. In fact, optimism failed to predict the variations in their EI, due to the nature of accounting as a field of study and its working conditions in this country. Human capital could similarly play a significant role in strengthening EI in the students to start a business and organizing the relevant resources. In light of this, there is strong evidence that human capital raises the individuals' tendency to undertake entrepreneurial activities. On this point, the study results confirmed that the human capital components, i.e., work experience and the level of accounting education could have a significant positive effect on the students' EI. Put it plainly, the Iranian accounting students' decisions could be directed toward self-employment and investment in entrepreneurial activities with the rise in their experience and levels of education. Conclusion: The study results established that the financial and investment decision-making components, such as financial intelligence, risk-taking, work experience, and level of accounting education could contribute to forming EI among accounting students to start and develop entrepreneurial businesses. Therefore, this study had some theoretical and practical implications for EI in students, especially the accounting ones. Considering the theoretical achievements, no coherent research had been previously conducted to predict accounting students' EI with an emphasis on the financial and investment decision-making components, to the best of the authors' knowledge, so the present study aimed to examine the effects of such components on accounting students' EI to fill the existing gaps. In terms of the practical outcomes, policy-makers, planners, managers, and professors in the higher education system could take advantage of the study results to promote entrepreneurial and self-employment activities among students; for example, they are suggested to establish student entrepreneurship cooperatives, offer comprehensive training and internship courses, and hold entrepreneurship workshops and events to expand students' financial intelligence and risk-taking, boost human capital, and thereby promote EI among them. [ABSTRACT FROM AUTHOR]

This article is based on a large body of unpublished documents from the State Archive of Russian Federation (SARF). The author analyzes the history of the work of the Russian financial intelligence in Japan in 1909. The position concerning the impossibility for Japan to fight with Russia for the financial reasons was very popular in Russia before the Russo-Japanese War of 1904-1905, but was wrong. It caused the special interest in Russia to the Japanese financial system after the war. The conclusive series of Russo-Japanese agreements in 1907 just augment this interest. The Russian military attaché in Japan Colonel Vladimir K. Samoylov recommenced his service in Japan in 1906, and found in Japan a systematic realization of the postwar military program and reforms. Consequently, the Russian financial agent in China Lev W. von Goyer was delivered to Japan to investigate the possibilities of its realization in time and a Japanese capability to participate in new war. He worked in close coordination with Vladimir K. Samoylov and had access to whole his military information. The article explored how von Goyer investigated the Japanese budget and other financial documents. The analyses of his report gave a possibility to conclude his high level of knowledge about Japanese economy, financial system and society. The top quality of his researches determined the accuracy of the conclusions. Two of them had a great importance for the Russian defense policy and the Empire preparation to the World War I. He reported to the Minister of Finance and future Prime Minister Vladimir N. Kokovtsov, that the opinion of reduction funding the Japanese military and naval program is wrong with a high probability. However, Japan will not enter in a new war before it will be finished in 1914-1915. This information let Russian War Ministry and Ministry of Foreign Affairs to balance the defense policy of the Empire on west and east borders.

Financial wellbeing is an emerging variable in business psychology that is expected to measure overall financial status and future financial trajectories. Financial intelligence and wellbeing have been key determining factors for the financial performance of entrepreneurs. The present study aimed to examine the crucial financial determinants (financial wellbeing and financial intelligence) and social capital factors for the entrepreneurial intentions and their financial performances among the 326 entrepreneurs in China. The study's findings showed that the key financial indicators and social capital are significantly related to entrepreneurial intentions, which considerably predict the entrepreneurial financial performance. The mediating relationships also reported that entrepreneurial intentions and financial intelligence significantly mediate the relationship among social capital, financial wellbeing, and entrepreneurial financial performance. The present study has highlighted the implications for potential entrepreneurs for improving their financial performance through sustainable social capital, financial wellbeing, and financial intelligence. This study will also help the strategists in screening the individuals registering as entrepreneurs based on their financial intelligence quotient. The present study enriches the literature by offering an integrated model on financial wellbeing and entrepreneurial financial performance. [ABSTRACT FROM AUTHOR]

Copyright of Cuestiones Políticas is the property of Revista Cuestiones Politicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Financial wellbeing is an emerging variable in business psychology that is expected to measure overall financial status and future financial trajectories. Financial intelligence and wellbeing have been key determining factors for the financial performance of entrepreneurs. The present study aimed to examine the crucial financial determinants (financial wellbeing and financial intelligence) and social capital factors for the entrepreneurial intentions and their financial performances among the 326 entrepreneurs in China. The study's findings showed that the key financial indicators and social capital are significantly related to entrepreneurial intentions, which considerably predict the entrepreneurial financial performance. The mediating relationships also reported that entrepreneurial intentions and financial intelligence significantly mediate the relationship among social capital, financial wellbeing, and entrepreneurial financial performance. The present study has highlighted the implications for potential entrepreneurs for improving their financial performance through sustainable social capital, financial wellbeing, and financial intelligence. This study will also help the strategists in screening the individuals registering as entrepreneurs based on their financial intelligence quotient. The present study enriches the literature by offering an integrated model on financial wellbeing and entrepreneurial financial performance.

Nowadays, the current application of artificial intelligence (AI) to financial context is opening a new field of study, named financial intelligence, in which the implementation of AI-based solutions as “financial brain” aims at assisting in complex decision-making (DM) processes as wealth and risk management, financial security, financial consulting, and blockchain. For venture capitalist organizations (VCOs), this aspect becomes even more critical, since different actors (shareholders, bondholders, management, suppliers, customers) with different DM behaviors are involved. One last layer of complexity is the potential variation of behaviors performed by managers even in presence of fixed organizational goals. The aim of this study is twofold: a general analysis of the debate on implementing AI in DM processes is introduced, and a proposal for modeling financial AI-based services is presented. A set of qualitative methods based on the application of cultural psychology is presented for modeling financial DM processes of all actors involved in the process, machines as well as individuals and organizations. The integration of some design thinking techniques with strategic organizational counseling supports the modeling of a hierarchy of selective criteria of fund-seekers and the creation of an innovative value proposition accordingly with goals of VCOs to be represented and supported in AI-based systems. Implications suggest that human/AI integration in the field can be implemented by developing systems where AI can be conceived in two distinct functions: (a) automation: treating Big Data from the market defined by management of VCO; and (b) support: creating alert systems that are coherent with ordered weighted decisional criteria of VCO.

Nowadays, the current application of artificial intelligence (AI) to financial context is opening a new field of study, named financial intelligence, in which the implementation of AI-based solutions as "financial brain" aims at assisting in complex decision-making (DM) processes as wealth and risk management, financial security, financial consulting, and blockchain. For venture capitalist organizations (VCOs), this aspect becomes even more critical, since different actors (shareholders, bondholders, management, suppliers, customers) with different DM behaviors are involved. One last layer of complexity is the potential variation of behaviors performed by managers even in presence of fixed organizational goals. The aim of this study is twofold: a general analysis of the debate on implementing AI in DM processes is introduced, and a proposal for modeling financial AI-based services is presented. A set of qualitative methods based on the application of cultural psychology is presented for modeling financial DM processes of all actors involved in the process, machines as well as individuals and organizations. The integration of some design thinking techniques with strategic organizational counseling supports the modeling of a hierarchy of selective criteria of fund-seekers and the creation of an innovative value proposition accordingly with goals of VCOs to be represented and supported in AI-based systems. Implications suggest that human/AI integration in the field can be implemented by developing systems where AI can be conceived in two distinct functions: (a) automation: treating Big Data from the market defined by management of VCO; and (b) support: creating alert systems that are coherent with ordered weighted decisional criteria of VCO. [ABSTRACT FROM AUTHOR]

The Journal of Intelligence, Conflict, and Warfare is pleased to publish the following thought piece from one of our esteemed Speakers from the 2020 West Coast Security Conference. The author, Mr. Dalip, is a lawyer working in the financial crime and corruption sphere. From 2015 to 2018, Mr. Dalip was a chairman at the Steering Group Planning Committee for the Caribbean Financial Action Task Force (CFATF); and from 2014 to 2018, he was a special legal advisor to the Ministry of Attorney General Trinidad and Tobago. The intersection between corruption and intelligence is gaining increased focus. Foreign intelligence services have an anti-corruption role at the strategic level through Intelligence Risk Assessments and at the operational level during post-conflict operations. Intelligence assessments of the effectiveness of non-kinetic tools on target countries also guide implementation and policy changes. The roles of security intelligence and foreign intelligence services are, however, no longer always discrete, particularly in the context of non-state actors. Foreign intelligence services would benefit from the skill sets of security intelligence agencies in detecting corruption related predicate offences, both in performing their core roles and supporting law enforcement operations. This includes the use of financial intelligence as well as other key open source intelligence resulting from anti-money laundering frameworks, the development of which has been driven globally by the Financial Action Task Force. In performing these roles, intelligence agencies must also be mindful of their own vulnerability to corruption.

This research analyzed the perception and knowledge of Brazilian accounting professionals regarding the communication of Money Laundering signs. The study is based on the Anti-Money Laundering policy of the Vienna Convention, 1988, which stipulated the criminalization of Money Laundering as a means of financing other crimes and distorting the allocation of market resources. In Brazil it was regulated in 1998 (Law 9.613, 1998), and is currently also applied to accounting professionals and regulated by the accountants themselves (CFC Resolution 1.530, 2017). The research presents an exploratory approach, with instrument built from the local standard, applied by electronic form to 215 respondents. The analysis included the application of parametric statistical techniques, descriptive and correlation analysis to determine the results. The results indicate that accounting professionals consider themselves responsible for acting to combat money laundering, but with limited level of training and knowledge of circumstances, and preference for the use of internal channels. The main fears that can affect behavior are job loss, reprisals and harassment. From the results of the perception of knowledge about Money Laundering circumstances, organizations can develop specific methodologies and training to mitigate the risks of employee noncommunication. [ABSTRACT FROM AUTHOR]

The main concern of this paper is to show that an important way of improving the economic performance of a company is the never-ceasing improvement of the spiritual intelligence of its employees, which may turn into a driving force of the company's financial intelligence, namely the intelligence to take financial decisions that can create overall value for a company by driving the growth of demand from many categories of stakeholders (not just from investors!) for their lasting involvement in the continuity and development of its business. [ABSTRACT FROM AUTHOR]

Purpose: In recent years, Australian regulators have focussed on the financial crime compliance obligations of banks and other reporting entities, and there is a clear expectation that banks develop effective approaches to the management of non-financial risk. Red teaming is a methodology used in the intelligence and military domains to understand external threats. The purpose of this paper is to provide an overview of red teaming methods, set out a framework for using them in financial crime compliance and provide practical examples of red teaming exercises, which banks can use to manage financial crime risks. Design/methodology/approach: This paper provides an overview of the financial crime compliance landscape in Australia. It outlines some of the key concepts and techniques used in red teaming, drawing in particular on the framework developed by strategic policy expert Micah Zenko. It explores the benefits of red teaming for financial crime compliance practice, concluding with three example exercises for financial crime teams. Findings: Based on this research, red teaming methods can assist banks in taking a proactive approach to identify and mitigating financial crime risks. Rather than confining red teaming to cybersecurity applications, banks should consider they can use red teaming methods in their financial crime compliance functions. Originality/value: This paper represents the first assessment of how to apply red teaming methods to risk management in financial crime compliance. It combines a historical and theoretical overview of red teaming methods with example red teaming exercises for money laundering, sanctions and strategic policy scenarios. [ABSTRACT FROM AUTHOR]

Copyright of Al-Anbar University Journal of Economic & Administration Sciences is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The purpose of this study was to determine the effect of Economic Literacy, Financial Literacy, on Financial Intelligence of Students in Entrepreneurship Campus Memorizing the Qur'an (KEPQ). Design/methodology/approach: The method in this research uses a quantitative approach with types the research used was ex post facto. Findings: The research was carried out in campus Entrepreneur Memor Al-Qur'an (KEPQ) Surabaya. Research limitations/implications: The limitation in the study uses two independent variables and one variable related to the Economic Literacy variable, the Financial Literacy variable, and the Student Financial Intelligence variable. Practical implications: The population numbered 120 people and the study sample was 93 people who were determined by the proportional random sampling technique. Originality/value: This research conducted in Entrepreneurship Campus Memorizing the Qur'an (KEPQ) Paper type: Research paper

Given the fact that money laundering is the use of camouflage and secrecy techniques to break the link between funds derived from crime and their illicit origins, efforts to prevent and combat such crime must be based on an integrated financial intelligence system based on the collection of financial information on suspicious transactions from a long list of sources at the level of financial institutions or other institutions and professions. The financial information will then be sent for analysis and referral of suspect files to justice. [ABSTRACT FROM AUTHOR]

Indonesia is currently in an honesty crisis, especially in financial governance, both in government and private institutions. Our study uses the concept of financial intelligence to identify and collect information related to financial affairs in an organization. We use the opinions of 76 auditors regarding various fraudulent attempts, both with fraudulent financial statements and other corrupt practices in organizations in Indonesia. Our important finding is that small companies are more likely to commit fraud due to weak supervisors than listed public companies. This is also more likely than family-owned companies and government level organizations. It was indicated by some respondents that local government level organizations with weak supervision are more likely to commit fraud than local governments with close supervision from urban communities. The results of the non-parametric relationship analysis show that although there is a possibility that the more experienced the auditor is, the more able they are to detect fraud and manipulation in the organization, the relationship is relatively weak. Other findings also show that auditors who have a CFE certificate find it easier to find fraud in the company. [ABSTRACT FROM AUTHOR]

Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)