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On 10 March 2024 the Commission on the Centre of Government published its final report: Power with Purpose. The aim of the commission had been to explore why Number Ten, the Cabinet Office and HM Treasury do not always work as well as they should and to explore what could be done to improve the centre of government radically. Perennial concerns about the existence of a ‘hollow crown’ at the centre of British government were, the final report recommended, to be resolved through the implementation of a ‘radical’ reform agenda. This article interrogates the commission's proposals from a critical perspective and builds upon existing concerns as to the viability of further centralising power in Whitehall. It achieves this by reflecting on an understanding of why history, criticality, governance, evidence and relationships matter when seeking to cope with complexity or when designing genuinely ‘radical’ new governance capabilities. It is argued that a full appreciation of these factors is essential to any project to strengthen the core executive and offers a more balanced, relational and systemic approach to nurturing strategic capacity in government. [ABSTRACT FROM AUTHOR]

Today, investigating the trend of energy consumption, economic indices, and environmental impacts only in agricultural systems is not the way to measure the energy-economic-environmental efficiency of a product. Instead, the mentioned parameters should be evaluated in the pre-production and post-harvest sections. In this research in Isfahan province, the total energy consumption was 1,263,418.25 Megajoules per hectare, of which 8%, 91%, and 1% were related to the structure construction, production, and product packaging, respectively. The total output energy in export and second-grade tomato production was calculated as 154,840 Megajoules per hectare and 38,680 Megajoules per hectare, respectively. The economic results showed that the total consumption costs were calculated to equal 16,020 Dollars per hectare, and the cost of structure construction, the cost of producing (treasury and greenhouse), and the cost of packaging accounted for 60%, 11%, and 29%, of the total fees, respectively. The total environmental damages in the production, construction, and packaging sectors were equal to 1335.19 Pico points (representing the average impact in a specific category caused by a person during one year) per hectare; the structure construction sector had the highest amount of pollution due to the emissions caused by the production of two inputs: heating and structural steels. [ABSTRACT FROM AUTHOR]

The article discusses the matter of the right to a clean environment and clean air as a personal interest and the possibility of enforcing judgements issued in this area. The authors of the paper address the controversial issue of the classification of this right, analysing whether it can be considered a personal interest directly associated with a natural person. It is also important to identify the relevant entity representing the defendant in such cases, especially when the defendant is the Treasury. In order to pursue claims on the grounds of violations of the right to clean air, it is necessary to determine the guilt of a specific perpetrator. The paper discusses examples of Polish and European cases where rulings have been made on the matter of the right to a clean environment and clean air. These considerations become the grounds for determining what rulings can be made and whether they can be effectively enforced. [ABSTRACT FROM AUTHOR]

The topic of this article is the vocabulary related to teaching defined or used by Sebastian of Covarrubias in his celebrated dictionary-encyclopedia. The analysis and interpretation are divided into three sections, connected with the main educational institutions of the time: 1) primary schools, 2) grammar schools, and 3) universities. Once organized, the chosen linguistic corpus reveals a fairly precise image of the pedagogical consensus at the time. Clearly the author was interested in and familiar with these questions, mainly we assume, during his formative years. From this point of view, the Tesoro is revealed as a valid historical source. On the other hand, the examination of the terms in its historical context allows us to better understand their meaning and consequently the text. [ABSTRACT FROM AUTHOR]

The role of central banks in perpetuating and tackling the economic patterns associated with climate change has increasingly been subject to academic and political attention. The Bank of England is no exception, having received a new mandate to 'facilitate the transition to net zero' in March 2021. This follows the Bank's utilisation of its monetary tools to repeatedly stabilise the economic status quo since 2008, despite its ecological consequences. This article reveals the perceptions within the British state of the new mandate and the forms of institutional change demanded by it, based on a series of elite interviews with Treasury officials and other UK monetary policy experts, as well as a discourse analysis of Bank publications and speeches. We find that Bank actors lobbied for the new mandate to legitimise its development of climate risk assessments and licence internal dialogue on the implications of its monetary policy. But the mandate is perceived to be in immediate conflict with, and subservient to, the Bank's primary structural objective of maintaining price and financial stability, due to the potentially destabilising effects of private capital realignment during a net zero transition. Institutional change within the Bank is thus limited to extending its pre-existing function of mitigating risks to financial stability rather than facilitating decarbonisation through market-shaping governance of the financial sector. [ABSTRACT FROM AUTHOR]

This study examines the dynamics between treasury and market capitalization in two Decentralized Autonomous Organization (DAO) projects: OlympusDAO and KlimaDAO. This research examines the relationship between market capitalization and treasuries in these projects using vector autoregression (VAR), Granger causality, and Vector Error Correction models (VECM), incorporating an exogenous variable to account for the comovement of decentralized finance assets. Additionally, a Generalized Autoregressive Conditional Heteroskedasticity (GARCH) model is employed to assess the impact of carbon offset tokens on KlimaDAO's market capitalization returns' conditional variance. The findings suggest a connection between market capitalization and treasuries in the analyzed projects, underscoring the importance of the treasury and carbon offset tokens in impacting a DAO's market capitalization and variance. Additionally, the results suggest significant implications for predictive modeling, highlighting the distinct behaviors observed in OlympusDAO and KlimaDAO. Investors and policymakers can leverage these results to refine investment strategies and adjust treasury allocation strategies to align with market trends. Furthermore, this study addresses the importance of responsible investing, advocating for including sustainable investment assets alongside a foundational framework for informed investment decisions and future studies in the field, offering novel insights into decentralized finance dynamics and tokenized assets' role within the crypto-asset ecosystem. [ABSTRACT FROM AUTHOR]

An Institute for Government (IfG) report on 'government at the centre' recommends creating new, rationalist policy machinery (including an inner cabinet) to manage the UK government's four‐year policy programmes—faithfully following how the Cameron‐Clegg coalition operated in 2010–15. That government's disastrous example shows how politically naïve this plan would be. This article draws out its complete infeasibility in late 2024 conditions. The IfG also proposes setting up a new Department for the Civil Service headed by a powerful minister as a counterweight to the Treasury (criticised only for being 'too good' and hence over‐dominant). Instead, this article sets out the case for a new and strong Department for Finance, Procurement and Productivity to take responsibility for spending control and other key public management roles, where the Treasury resource management has conspicuously failed in the last decade. [ABSTRACT FROM AUTHOR]

How to finance the Green Transition toward net-zero carbon emissions remains an open question. The literature either operates within a market-failure paradigm that calls for carbon taxes or cap-and-trade to help markets correct themselves, or via war finance analogies that offer a "triad" of state intervention possibilities: taxation, treasury borrowing, and central bank money creation. These frameworks often lack a thorough conceptualization of endogenous credit money creation and disregard the systemic and procedural dimensions of financing the Green Transition. We propose "Monetary Architecture" as a more comprehensive framework that perceives the monetary and financial system as a constantly evolving and historically specific hierarchical web of interlocking balance sheets. Using the United States as a case study, we stress the importance of a systemic financing dimension that uses all available elasticity space in the monetary architecture while considering a division of labor between firefighting balance sheets such as central banks or treasuries and workhorse balance sheets such as off-balance-sheet fiscal agencies or shadow banks. Procedurally, public workhorses should provide an initial balance sheet expansion and crowd in the rest of the monetary architecture, notably shadow banks, for long-term funding. Firefighters should prevent systemic instability and manage a possible final contraction. [ABSTRACT FROM AUTHOR]

Copyright of Mevzu is the property of Ali Sever 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.)

The relevance of the chosen topic arises from the growing need to explore the automation of treasury systems in enterprises, given the rapidly changing external and internal environments of companies. This study investigates both the theoretical and practical aspects of automation, focusing on how new systems can adapt flexibly to these dynamic conditions. The research is rooted in a detailed examination of methodologies for change management during the implementation of automated treasury systems, ensuring that such transitions align with broader business strategies. The study’s methodology includes a thorough analysis of existing theoretical frameworks in the field of cash flow system automation, particularly in treasury management. Additionally, it draws on practical experiences from companies such as Severstal, JSC USC, and SMART-HOLDING, which have implemented systems like 1C, Finance 360°, and the integrated "Treasury" project. These cases provide valuable insights into the challenges and effective solutions for developing efficient cash flow management systems. The findings demonstrate that automated treasury systems are crucial for companies to manage their cash flows effectively. They enable firms to maintain control over key economic indicators while providing the flexibility needed to respond to fluctuating external and internal factors. Through the use of sophisticated methodological tools, these systems support strategic financial management and help companies stay competitive in a fast-paced environment. The conclusions of this study are highly relevant for students and professionals engaged in the study or practice of cash flow management and treasury operations in various organizational settings. The insights offered emphasize the importance of a well-implemented treasury automation system in ensuring financial stability and achieving long-term business success. Furthermore, the study presents practical recommendations for effectively implementing and adapting these systems to meet the evolving demands of the global business landscape.

Rachel Reeves gave the Mais lecture in March 2024. While it was rightly cautious and light on detail given the impending general election, it gives us strong clues as to what kind of Chancellor of the Exchequer she will be. [ABSTRACT FROM AUTHOR]

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Copyright of Revista CEA is the property of Revista CEA 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.)

{AR} يتناول هذا البحث نشر ودراسة لغوية لأربعة من الأوانى الكانوبية لموظف يُدعى NDm، محفوظة حاليًا فى المتحف المصرى، وهى ضمن ستة وثلاثين قطعة أثرية تم استردادها واستلامها من وزارة الخاجية الأسبانية فى 25/12/2021م وتم حفظها فى القاعة 14 بالمتحف ثم نُقلت ووضُعت فى بدروم المتحف المصرى، ولم يُعرف مصدر العثور علي هذه الأوانى على وجه التحديد ومن ثم غاب السياق الأثرى مما يعد إشكالية كبيرة. والأوانى الأربعة مصنوعة من الحجر الجيرى وفى حالة جيدة من الحفظ، ثلاث منها له أغطية برؤوس آدمية، والإناء الرابع بدون غطاء ويبدو أنه كان له رأس آدمية أيضًا تشبه رأس المتوفى، وهذا التقليد ربما بدأ من عصر الدولة الوسطى واستمر فى الأسرة الثامنة عشرة، وكُرس كل إناء من تلك الأوانى لأحد أولاد حور الأربعة. وتستهدف الدراسة نشر تلك الأوانى، ونسخ النصوص الهيروغليفية المسجلة عليها وترجمتها، والتعليق الخطى واللغوى عليها، وكذلك توضيح القيمة الفنية والدينية لها، هذا فضلاً عن القيمة الحضارية لما تحتويه النقوش من ألقاب إدارية مهمة تُشير إلى مكانة صاحبها الرفيعة فى إدارة الخزانة المصرية. ويمكن تأريخ هذه الأوانى فى إطار دراسة سماتها الفنية ونصوصها اللغوية إلى عصر الدولة الوسطى، وبالأخص الأسرة الثانية عشرة. {EN} The aim of this article is to publish and study four Canopic jars belonging to NDm repatriated from Spain in 2021 in good condition, and currently stored in the Egyptian Museum Cairo. Each jar contains four vertical lines of sunken hieroglyphic inscription and is dedicated to one of Horus's four sons (Imsty, @py, _wA- mwt.f, QbH- snw.f ). This study aims to publish, copy, translate and comment on its hieroglyphic texts, and clarify the symbolism of the four sons of Horus and their role in the mummification process. It is still being determined where exactly these canopic jars originated from, which presents a challenge as there is no archaeological context to rely on. . This paper looks at the cultural value, including important titles used in the local administration's inscription during the Middle Kingdom, such as “Deputy of the Overseer of the Treasury” which may indicate the high position of its owner. In terms of their artistic features and linguistic texts, these canopic jars can be dated to the Middle Kingdom, specifically the Twelfth Dynasty.

Copyright of Magazine General Union of Arab Archaeologists is the property of General Union of Arab Archaeologists 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.)

The article deals with the organization and implementation of internal financial control and internal financial audit in the public administration sector. This issue is of particular relevance due to regularly taken decisions to restrict (moratorium) the activities of internal state financial control bodies. At the same time, the current socio-economic situation in the country requires an increase in the amount of budget funds allocated to address important state objectives. Under such conditions, the importance of internal control mechanisms, allowing for targeted and effective use of budget funds, increases. At the same time, the results of analytical activities carried out by the Federal Treasury indicate a significant number of shortcomings and difficulties on the part of the chief administrators of budgetary funds in the organization and implementation of audit. In this regard, the author, using methods of analysis of results, analysis of statistical data and analysis of official documents, conducted a study of the current system of internal financial control and internal financial audit. The empirical base of the study was formed by the results of analytical activities of the Federal Treasury, the results of monitoring the quality of financial management carried out by the chief administrators of federal budget funds, as well as regulatory legal acts of the Russian Federation and departmental legal acts of federal executive bodies regulating internal financial control and audit. According to the results of the study, proposals were developed to improve the efficiency of the internal financial control system and internal financial audit in the public administration sector.

In the context of the last turbulent three years, the energy industry in Romania had to face additional problems, due to the liberalization of the energy market. Despite pursuing profit as the immediate goal of a company, obtaining and maintaining the financial equilibrium becomes more and more important for the survival and the development of a company. The existence and maintenance of a positive Net Treasury over several successive years reflects the success of the company, proofing a good strategic position in relation to its competitors. Its lack is a permanent source of risks for the enterprise, of which long-term persistence can be considered a symptom of the risk of bankruptcy.

Economic-financial analysis is the means by which a company can identify its own strengths and weaknesses, in relationship to the means at its disposal, as well as the opportunities and threats that it is facing. The economic-financial analysis represents a managerial tool meant to proceed to the examination of an economic entity, in order to identify and solve the problems that arise. The process of managing and administering the company, regardless of the field of activity and the proposed purpose is complex. The appreciation of the differences in performance and financial position depends on the nature of the company as well as on the system of instruments used in wealth management. The basis of our research and results for this company was the economic-financial analysis through which we identified its strengths and weaknesses in relation to the means at its disposal, but also the opportunities and threats to it. The objectives of the research are the analysis of certain indicators in order to identify and solve the problems that this company faces in an aggressive competitive environment, to anticipate the movements of the competition and to self-evaluate the resources it has. These objectives were achieved and explained through the diagnostic analysis within the article.

Relevance of the research topic. The development and mastering of modern computer systems and their software open up wide opportunities for the treasury service to increase the effectiveness and efficiency of the functioning of the treasury system of servicing budgets at all levels, improving the quality of financial services provided by the treasury bodies, which determines the relevance of the topic of this study. Analysis of recent research and publications. Studies of issues related to the introduction of the latest information technologies, information support of the Treasury's needs with modern technologies were covered in the scientific literature by such scientists as V. M. Vdovin, G. A. Tytorenko, M. A. Abrosymova, T. B. Kublikova, E. I. Kurganska, Yu. O. Golynskyi, L. M. Lutsiv, O. O. Skoryk, O. M. Sevasteeva, L. Gordienko and others. However, despite existing scientific research, the issues of digitalization of the State Treasury Service of Ukraine do not lose their relevance and require further research. Highlighting unexplored parts of the general problem. Taking into account the constant transformation processes in the Treasury bodies, there are practically no scientific works devoted to the implementation of digitalization in the Treasury bodies. Setting the task, the goal of the research. The tasks of the study are to reveal the essence of the digitalization of the Treasury, tasks, goals and principles of digitalization. The purpose of the article is to study the theoretical foundations of the digitalization of Treasury bodies. Method or methodology of research. The article uses a set of scientific research methods: system approach, analysis, synthesis. Presentation of the main material. The essence and necessity of digitalization of activities of Treasury bodies is revealed. The tasks, principles and purpose of digitalization are determined. The analysis is carried out and the theoretical foundations of digitalization are defined. Field of application of results. The results of the study can be used in the process of forming a strategy for the digitalization of Treasury bodies. Conclusions from this study and prospects for further research in this direction. The validity of the theoretical foundations of the digitalization of the Treasury, with the determination of its purpose, tasks and principles, is a valid condition for the development of a strategy for the digitalization of the Treasury's bodies. In view of the transformational processes of the development of the treasury service of budget funds, the issues of new and improvement of the existing tools of standardization and optimization of advanced information technologies, aimed at the modernization and unification of treasury procedures, are significant and require further research.

The article covers the history of the organization of salt business at the Chapchachinsky stone deposit of the Astrakhan province in the second half of the XIX century. It is shown that Mount Chapchachi is a unique deposit of rock salt of the Astrakhan province. Since the 60s XIX century enhanced development of the field begins. Initially, the government allowed everyone wishing to extract salt on the mountain in an open way, and later, wanting to establish the correct development in the field using the construction of the mine, handed over the field to the merchant I. A. Pervushin. The author concludes that since the end of the XIX century there has been a decline in the development of the Chapchachin industry. This field has existed so far there were benefits – a reduction in excise tax and per capita fees. After their cancellation, the closure of salt mining on Mount Chapchachi was natural.

In this text, the use of administrative secrecy within the institutions of Spanish America responsible for government, justice, and municipal finance is explored: town councils and royal treasuries. Through the examination of a diverse range of documentary sources, seven distinct thematic groups are identified based on the subject matter, institution, actors, and objectives of the use of secrecy. All of this is contextualized within the broader Spanish Empire, but it is particularly focused on the specific cases that occurred in the Río de la Plata region during the 18th century It is concluded that, indeed, institutional secrecy within the Spanish monarchy was not exclusive to high-level government officials but was also useful, necessary, and practiced at the municipal level. [ABSTRACT FROM AUTHOR]

The paper has the goal of informing on the phenomenon of Catholic pilgrimage treasuries that are set in significant pilgrimage locations. The tradition of creating collections of votive donations goes back to pre-Christian times. The bringing of sacrificial gifts has continued to this day in connection with pilgrimages, reaching its peak in the Baroque era. We will concentrate our attention on Marian pilgrimage treasures within the Central European environment, among which the defunct pilgrim and monastery treasury in Marianka also belonged. In the 18th century, Marianka enjoyed a versatile development that was also reflected in the frequency of treasury collections. Specific collections of the wide spectrum of devotional donations included objects of a sacral and worldly nature. Treasury collections were deposited in secured premises, where they were divided into groups according to their type. In some locations, the collections have survived until the present day and were transformed into museums. As a result of historic events, others were broken up and destroyed. We know about the extensive treasury in Marianka only on the basis of a register created during the destruction of the Paulist monastery. As a result of the reforms under Jozef II, the monastery’s property, along with the treasury collections, were sold at public auction in 1786. From an extensive register of briefly described items, we recognize several selected records, along with a translation of the original register in German. From the number of objects that, according to the register, were stored in the treasury, apparently nothing remained. In this paper, however, we present several objects of which we can say with confidence belonged to the destroyed treasury. Among them figures a rare monstrance, which at present resides in Stupava, along with small votive gifts resembling parts of the human body. [ABSTRACT FROM AUTHOR]

HM Treasury 's December 2021 Report to Parliament on the UK Securitisation Regulation was inaccurate and misleading in its summary of key evidence. Worse, HM Treasury failed to address what effect the large scale regulatory diversion of credit investment may have on the pricing of credit, what market distortions may arise and what can happen if credit is mis-priced and the credit markets are distorted. HM Treasury confirmed in their 9 December 2022 Policy Note that they are holding their position. [ABSTRACT FROM AUTHOR]

Departmental and central government accountability to the UK Parliament was based principally on cash transactions for a period of over 300 years commencing with the Glorious Revolution of 1688. Beginning in the second decade of the 19th century, recurrent proposals for the replacement of cash accounting by accruals accounting were founded on the conviction that 'commercial' accounting practices provided a more effective basis for performance measurement, financial control and public accountability. This paper studies the progress of these initiatives through time, with Treasury resistance to the adoption of private sector‐type accounting practices by administrative departments recognised as a persistent and effective barrier to innovation up until the 1980s. [ABSTRACT FROM AUTHOR]

The research aims to study and know what public finance is and compare it in the Islamic system and Yemeni law in terms of public expenditures, public revenues, the general budget, as well as the final account, knowledge of the treasury, general policies of public finance, as well as the general policies of the treasury, and the role that public finance plays in development and its current situation. The comparative approach was used, and the analytical descriptive approach was used. The research reached a number of results, perhaps the most important of which are: that public expenditures and public revenues are the most important elements of the house of money and the most important components of the Islamic financial system as well as the Yemeni financial law, and that the house of money in the Islamic system and Yemeni law is an institution related to the state treasury, and also that the Ministry of Finance and the Central Bank are currently In Yemen, it is equivalent to the Bait al-Mal of Muslims in the Islamic system, with the difference that the Ministry of Finance is part of the executive authority, while the Bait al-Mal of Muslims is an independent apparatus from state agencies and reports directly to the caliph. Based on these results, the research concluded with several recommendations, the most important of which are: the importance of diligent investigation in the appointment of officials and employees in the Ministry of Finance and the Central Bank in terms of experience and honesty, and the need to be kind to people, whether natural or moral, in fulfilling their costs, duties, or obligations of taxes and others, And work to achieve social justice in a way that prevents the rich from monopolizing the use of state resources, as well as the necessity of disbursing expenditures and collecting money in a proper and fair manner, and preparing public budgets in accordance with the principles, foundations and standards regulated by law. [ABSTRACT FROM AUTHOR]

In this paper, based on the analysis of specific events in which the lieutenant treasurer of San Miguel de Tucumán, Manuel Antonio Pereyra was involved, we intend to investigate the conflictive relationship of this treasury official with other government agencies and members of the army during the revolutionary process and how he adapted to the new context. We ask what interests, perceptions and support he may have had about May's events, the war, and his expectations of an open ending. The aim is to analyze the behaviour of this crown' representant in the face of the unprecedented events of May to understand how the members of the Treasury reacted to the process and what place they had to occupy. [ABSTRACT FROM AUTHOR]

The research aims to study and know what public finance is and compare it in the Islamic system and Yemeni law in terms of public expenditures, public revenues, the general budget, as well as the final account, knowledge of the treasury, general policies of public finance, as well as the general policies of the treasury, and the role that public finance plays in development and its current situation. The comparative approach was used, and the analytical descriptive approach was used. The research reached a number of results, perhaps the most important of which are: that public expenditures and public revenues are the most important elements of the house of money and the most important components of the Islamic financial system as well as the Yemeni financial law, and that the house of money in the Islamic system and Yemeni law is an institution related to the state treasury, and also that the Ministry of Finance and the Central Bank are currently In Yemen, it is equivalent to the Bait al-Mal of Muslims in the Islamic system, with the difference that the Ministry of Finance is part of the executive authority, while the Bait al-Mal of Muslims is an independent apparatus from state agencies and reports directly to the caliph. Based on these results, the research concluded with several recommendations, the most important of which are: the importance of diligent investigation in the appointment of officials and employees in the Ministry of Finance and the Central Bank in terms of experience and honesty, and the need to be kind to people, whether natural or moral, in fulfilling their costs, duties, or obligations of taxes and others, And work to achieve social justice in a way that prevents the rich from monopolizing the use of state resources, as well as the necessity of disbursing expenditures and collecting money in a proper and fair manner, and preparing public budgets in accordance with the principles, foundations and standards regulated by law. [ABSTRACT FROM AUTHOR]

Copyright of Croatica Christina Periodica is the property of Croatica Christiana Periodica 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 Tiempo y Economía is the property of La Fundacion Universidad de Bogota Jorge Tadeo Lozano 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.)

Public financial management is one of the most important tasks of governments that affects the efficiency of various sectors and economic and social situation of a country. In view of that, the establishment of treasury single account has been known as one of the most essential reforms in the financial management system and public expenditures in different countries. In this respect, this article evaluates treasury single account in Iran by using World Bank’s "Treasury Diagnostic Toolkit (questionnaire)". The toolkit has been completed by "Treasury Department of Iran", "Central Bank of the Islamic republic of Iran" and "Secretariat Executive Council of IT". The results of the evaluations demonstrate that the performance of the treasury single account in Iran is 67.4 percent; In other words, it is evaluated as relatively good. Furthermore, a detailed examination of this issue specifies the challenges in this area which can be resolved by correcting and regulating efficient laws and creating the required infrastructures. It is worth mentioning that the complete establishment of the treasury single account can fulfill the fifty-third principal constitution of the Islamic Republic of Iran. Also, it can lead to greater coordination and interaction between the "Plan and Budget Organization of the Islamic Republic (PBO) and "Treasury Department".

The documents testifying to the conflict between Serbian king Stefan Uroš I (1242/1243-1276) and Hungarian king Bela IV (1235-1270) from the 1260s also bring news about the Serbian king’s reliquary that was seized at the time. Following the destiny and specificities of Zaviš’s cross, we indicate the possibility of this being the same precious item.

Economic-financial analysis is the means by which a company can identify its own strengths and weaknesses, in relationship to the means at its disposal, as well as the opportunities and threats that it is facing. The economic-financial analysis represents a managerial tool meant to proceed to the examination of an economic entity, in order to identify and solve the problems that arise. The process of managing and administering the company, regardless of the field of activity and the proposed purpose is complex. The appreciation of the differences in performance and financial position depends on the nature of the company as well as on the system of instruments used in wealth management.

Economic-financial analysis is the means by which a company can identify its own strengths and weaknesses, in relationship to the means at its disposal, as well as the opportunities and threats that it is facing. The economic-financial analysis represents a managerial tool meant to proceed to the examination of an economic entity, in order to identify and solve the problems that arise. The process of managing and administering the company, regardless of the field of activity and the proposed purpose is complex. The appreciation of the differences in performance and financial position depends on the nature of the company as well as on the system of instruments used in wealth management. The basis of our research and results for this company was the economic-financial analysis through which we identified its strengths and weaknesses in relation to the means at its disposal, but also the opportunities and threats to it. The objectives of the research are the analysis of certain indicators in order to identify and solve the problems that this company faces in an aggressive competitive environment, to anticipate the movements of the competition and to self-evaluate the resources it has. These objectives were achieved and explained through the diagnostic analysis within the article. [ABSTRACT FROM AUTHOR]

The duty as a source of budget formation and a regulator of foreign trade activity contributes to improving the macroeconomic situation and the state's entry into the international trade community. Therefore, the study of the essence and functional purpose of the duty becomes particularly relevant since it makes it possible to increase the efficiency of its functioning in modern conditions. The purpose of the study is to consider the tax and foreign trade nature of the duty, establish its essence and specific characteristics, identify the main functions and substantiate changes in the roles of duty functions in modern conditions. The specifics of the scientific tasks that make up the subject of research required the use of a set of special methods (general scientific and private scientific, theoretical and empirical), the use of which helped identifying the content of the duty, consider its functional purpose and establish the reasons for the weakening of the role of duty functions in different countries of the world. In the course of the study, two approaches to the interpretation of the essence of duty were established: as a tax and as a specific foreign trade payment. The author's definition of the duty was proposed and its main essential characteristics were clarified. It has been established that there are no unified approaches to the definition of duty functions in the scientific literature, and only two main ones (fiscal and regulatory) are substantiated. It was also covered that due to the entry of most countries into the World Trade Organisation and the establishment of restrictions on the growth of customs rates, the regulatory function of the duty is weakening. It was established that in developed countries, due to international restrictions on the application of custom rates, the role of the fiscal function of duty has decreased. It was determined that in less developed countries, in conditions of limited budget revenue sources, the fiscal function of duty continues to be the main one. The practical value of the study lies in the fact that clarifying the content and functions of duty in modern conditions makes it possible to increase the effectiveness of customs tariff regulation to protect national interests during the intensification of international integration processes

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Building upon the practices of the Treasury of Russia as well as other federal executive agencies, this article presents a new approach aimed at improving the efficiency of public administration through the centralization of general management functions within a given body. The set of general functions across public authorities is largely generic, suggesting that the stage involving the optimization of said functions can be regarded as a preliminary one preceding a full-fledged digital transformation of public administration. Functions associated with budget accounting and budget report formation, material and technical support, and personnel, legal and administrative activities dominate in the structure of both federal and local authorities’ general management functions. At the same time, individual government bodies at both the federal and regional levels are all, to some extent, engaged in the optimization of general functions implementation costs through assigning appropriate powers to subordinate agencies. Exemplified by the Treasury of Russia and other public administration bodies, the article systemizes and analyzes the existing approaches within the subject matter. As a result of the analysis, it is deemed advisable to synchronize the activities of public authorities, in particular through coordinating the process at the level of the Government of the Russian Federation.

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The author studies the recent changes in the operating conditions of commercial banks regarding servicing corporate clients. The aim of the study is to find ways in the current conditions to change the approaches of banks to doing business with corporate clients to get more profit. The theoretical and methodological basis of the study is the scientific works by foreign scientists and experts on improving the efficiency of banking organizations. The author used the methods of qualitative and quantitative analysis of scientific publications, regulatory and legal sources, retrospective statistical data and analytical materials of well-known consulting companies. As a result, the author identified areas for improving the internal banking processes: deeper analysis of the client’s activities and the industry where they work; high speed of processing client data without requiring to submit the same documents each time; personalization of the offer to the client of the service according to products, price and other conditions that will attract them to develop their business with this bank; development of financial services by the bank that will help the client to direct more funds and attention to their core business. The author concludes that introducing new approaches in cooperation with companies allows banks not only to solve the issues of increasing the profitability of corporate business, but also to help bring the return on capital invested by banks’ shareholders closer to the cost of capital, which is an important guideline for investors when choosing investment objects.

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