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Consumers tend to perceive sustainable consumption as a complex and difficult to understand phenomenon. This particularly applies when being confronted with different forms of sustainable consumption. Therefore, we explore individual and joint facilitators and inhibitors of different forms of sustainable consumption, i.e., green buying, local buying, and environmental saving. Our online surveys conducted with consumers from Australia (n = 3561) and New Zealand (n = 2597) demonstrate that strong environmental attitudes increase green buying, local buying, and environmental savings, albeit to varying extents. Consumers' perceived financial ability is negatively associated with environmental savings and positively with the other forms. Additionally, environmental savings are negatively related to green buying. We identify further managerially relevant facilitators and inhibitors of sustainable consumption. Thus, we contribute to the literature by considering diverse forms of sustainable consumption and their tensions, and exploring the interplay of consumers’ environmental attitudes and perceived (rather than actual) financial ability.

Background: Environmental responsibility is a critical focus in business and production. International partners have urged Thai businesses to adhere to global standards in environmental and social accountability. Green logistics management focuses on minimizing costs and boosting competitive efficiency in the industrial sector, while also promoting environmental protection. This study investigates the factors influencing green logistics in the motor vehicle industry. Methods: A self-administered questionnaire was used for data collection from 1638 participants. Confirmatory factor analysis and structural equation modeling were employed to identify causal links impacting green logistics effectiveness. Results: Findings indicate that government and organizational environmental policies, a company's financial ability to implement green initiatives, commitment to eco-friendly investment, and public environmental attitudes significantly and directly affect the efficiency of green logistics. Conclusions: This research provides valuable insights for car manufacturers into key factors in green logistics management. These insights can help in developing strategic plans to achieve environmental sustainability in the context of future market competition. [ABSTRACT FROM AUTHOR]

The paper analyzes the concept of financial literacy and the importance of national strategies as a pillar of financial literacy development. The authors start from the fact that the concept of financial literacy includes knowledge, education, abilities, competence and responsibility at the same time. The focus is on knowledge, the ability to apply knowledge, as well as the existence of self-confidence in people to undertake financial actions, risks, and recognizing opportunities in the business environment. In other words, financial literacy means that the knowledge and skills we possess in the field of finance serve us in the process of understanding finances and making the right decisions using available information. Good financial education and good financial understanding of individuals dictates their quality and adequate financial decisions. In addition, financial education and financial literacy are gaining importance and importance, which confirms the interest of the professional and scientific community, which is reflected in the increased number of published works and research at the national and international level. Recent history, the world economic crisis, the pandemic caused by the Covid-19 virus, war events in Ukraine, rapid technological changes and innovations represent a "trigger" for the development of financial literacy. If there are no national strategies, regulatory bodies should find an effective mechanism for implementing the concept of financial literacy either through existing action plans/national strategies or by forming working groups that will deal with this topic in a new strategic and national framework.

In the era of globalization, there is a high degree of interconnection between a country's economy and the state of its financial sector. Effective functioning and dynamic development of the financial sector become an urgent need for ensuring stable economic growth. However, quite often, many developing countries on their path to this development face a series of constraints. These restrictions can seriously affect their financial potential, hindering the development of financial systems. Given these factors, the importance of overcoming them and searching and developing the latest innovative methods for analyzing financial phenomena and processes comes to the fore and become a pressing task of the present. Following this trend, this paper presents the author's model of estimating the state of the financial market. The comparative basis for this assessment was the integral indicator of the state, formed based on partial estimates of financial depth, access to finance, financial stability, and financial efficiency. The foundation for it was the methodology of fuzzy-set modeling, the purpose of which, regarding the issues under investigation, is in-depth study of the influence of financial structures on economic growth and the classification of financial indicators. Applying this model in practice, the authors have collected and analyzed extensive arrays of data concerning integral indicators of access to finance, financial depth, stability, and efficiency for two countries, Russia and the USA, and conducted a comparative analysis of the financial markets' changes during the selected period. The obtained results and observations allow to conclude that, unlike the USA, where instability and negative dynamics are observed, the financial market of Russia remains relatively stable during the period under review. Thus, on the basis of applying this model, it is possible to develop a more effective financial and banking policy. The model provides significant opportunities for deep and comprehensive analysis of financial phenomena and processes, which contributes to a more accurate assessment of the state of the financial market and rational forecasting of its future development.

This study aims to determine the magnitude of the effect of the application of digital service tax (DST) and financial ability on tax evasion. Sample selection was done by using the convinience sampling method. Research respondents were taxpayers for DKI Jakarta Region. The number of samples used were as many as 120 respondents. The sampling technique used was multiple linear regression analysis. The results of this study prove that the application of digital service tax (DST) has an effect on tax evasion and Financial Ability has no effect on tax evasion. Based on the findings of the analysis, discussion, and conclusions previously discussed, the authors offer the following recommendations for interested parties to take into account. (1) Since the scope of this study is only confined to individual taxpayers in the DKI Jakarta region, the next researcher searches for further research areas. There are no direct interviews conducted after the survey approach is used in the investigation. (2) In order to reduce tax evasion, the tax authorities are intensifying their efforts to socialize understanding of the application of the digital service tax (DST). [ABSTRACT FROM AUTHOR]

The obligation of Ḥajj for the oblige is conditioned not only by fulfilling the general conditions of the duty and having the power to travel the path, but also by affording the trip expenses and to support the family until the return. Sometimes a person finds an unstable ownership of the amount of money that is sufficient to perform Ḥajj, which is subject to deterioration. In this regard, it is important to decide whether such a person is eligible for the title of Mustaṭīʿ (capable) or whether unstable property is an obstacle to achieving financial affordability? Different perspectives are discussed regarding this issue. After analyzing and examining the evidence and opinions of the jurists by applying a descriptive-analytical method, the study concluded that the criterion for the realization of financial ability is the presence of two elements: the owner's permission to occupy and the knowledge of the nondestruction of his ownership. Based on this, in cases of unstable property where these two elements are present, the title of financial affordability and the obligation of Ḥajj are fulfilled, and in cases where one of these two elements or both are missing, affordability is not achieved. [ABSTRACT FROM AUTHOR]

Background: Environmental responsibility is a critical focus in business and production. International partners have urged Thai businesses to adhere to global standards in environmental and social accountability. Green logistics management focuses on minimizing costs and boosting competitive efficiency in the industrial sector, while also promoting environmental protection. This study investigates the factors influencing green logistics in the motor vehicle industry. Methods: A self-administered questionnaire was used for data collection from 1638 participants. Confirmatory factor analysis and structural equation modeling were employed to identify causal links impacting green logistics effectiveness. Results: Findings indicate that government and organizational environmental policies, a company’s financial ability to implement green initiatives, commitment to eco-friendly investment, and public environmental attitudes significantly and directly affect the efficiency of green logistics. Conclusions: This research provides valuable insights for car manufacturers into key factors in green logistics management. These insights can help in developing strategic plans to achieve environmental sustainability in the context of future market competition.

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Focusing on rural household self-employment, this paper analyzes the relation between financial literacy and self-employment in China. More importantly, it tests the mediating role of farmers' financial ability regarding asset proliferation and borrowing capacity in this relationship. We draw the following conclusions. First, financial literacy has a significant positive impact on the self-employment of poor rural households. Second, financial ability plays an intermediary role in the relation between financial literacy and self-employment. Third, the borrowing ability of rural households has a strong intermediary effect on the relation between objective financial literacy and self-employment. [ABSTRACT FROM AUTHOR]

The UCSD Performance-Based Skills Assessment (UPSA) is a performance-based measure of functional capacity. The brief, two-domain (finance and communication ability) version of the assessment (UPSA-B) is now widely used in both clinical research and treatment trials. To date, research has not examined possible demographic-UPSA-B relationships within a non-psychiatric population. We aimed to produce and describe preliminary normative scores for the UPSA-B over a full range of ages and educational attainment. The finance and communication subscales of the UPSA were administered to 190 healthy participants in the context of three separate studies. These data were combined to examine the effects of age, sex, and educational attainment on the UPSA-B domain and total scores. Fractional polynomial regression was used to compute demographically-corrected T-scores for the UPSA-B total score, and percentile rank conversion was used for the two subscales. Age and education both had significant non-linear effects on the UPSA-B total score. The finance subscale was significantly related to both gender and years of education, whereas the communication subscale was not significantly related to any of the demographic characteristics. Demographically corrected T-scores and percentile ranks for UPSA-B scores are now available for use in clinical research.

The phenomenon of financial behavior from young workers in Indonesia is important to be studied; it relates to the financial position in the future. Reviewing for the phenomenon, so this research focuses on the impact of financial behavior on financial position supported by financial ability, locus of control, financial knowledge, financial attitude, income, and individual ethnicity. This experimental study is conducted on young workers in Jakarta (Indonesia), it is about 132 young workers taken data through questionnaires. The analysis technique used by path analysis with Smart PLS tools. The research finding is found that financial behavior does not always determine the financial position of young workers. Many other cases can determine financial position directly are financial knowledge and the ethnicity of young workers. While financial behavior can be truly created by the support of financial ability, financial attitude, and income.

Public acceptance is a crucial factor for the development of renewable energy. Therefore, the enhancement of intention to use renewable energy is required in seeking promotion of renewable energy. Thus, the aim of this study is implementing the theory of planned behaviour in order to analyse the main determinants of intention behind using the renewable energy in Lithuania, as one of the Central and Eastern European countries (CEE). The results show that respondents mostly prefer to use solar energy. Meanwhile the fewest citizens intended to use biomass and hydro energy. Referring to the results of regression analysis, the level of development of renewable energy and financial abilities influenced the intention to use renewable energy the most. Subjective norms also significantly and positively determined the intention to use renewable energy. Meanwhile attitudes to renewable energy had no effect on intention to use renewable energy. Only interaction of environmental concern and attitude to renewable energy significantly contributes to intention to use renewable energy. Therefore, this study contributes to the overall discussion on renewable energy usage and its proliferation in the European Union, specifically in the CEE region. • Applying the theory of planned behaviour evaluation of determinants of intention to use RES. • Respondents mostly prefer to use solar energy and the least intended to use biomass. • The level of development of RES and financial abilities influenced the most the intention to use RES. • Subjective norms positively determined the intention to use renewable energy. • Interaction of environmental concern and attitude contributes to intention to use RES. [ABSTRACT FROM AUTHOR]

The research article presents the data collected from a questionnaire based survey that aimed to evaluate patients’ expectations, perceived quality, satisfaction with hospital care and financial ability of 202 hospitalized patients suffering from acute or chronic respiratory diseases. The anonymous and self-completed questionnaire was divided in two parts. The first part included questions to elicit information on social and demographic characteristics (gender, age group, education level, categorization of respiratory disease, evaluation of the current hospitalization, nationality and way of living with). The second part included the 26-items Elderly Patient Satisfaction Scale and the 12-items Financial Ability Scale, which are validated in the Greek language with a high internal consistency. Data were collected from February 2016 to December 2018.

One of the main issues of anti-crisis management is the issue of financial recovery of enterprises - sanation. The main goal of the sanation is the mobilization of financial resources to restore the solvency and liquidity of enterprises, as well as the formation of financial capital for the implementation of sanation measures. Determining the effectiveness of sanation measures provides the opportunity to choose the most optimal of them in terms of comparing the expected result and the resources needed to obtain it. The purpose of the article is to substantiate the criteria for evaluating the effectiveness of sanation measures on the basis of an integrated assessment of the financial potential of economic entities. The indicators and criteria for evaluating the efficiency of sanation measures of business entities were considered. The analysis of the financial conditions of Ukrainian enterprises according to the structure of property and sources of financial resources formation was carried out. The scientific approaches and methods of evaluation of efficiency of sanation were determined. It was grounded that sanation are considered successful if, with the help of external and internal financial sources, organizing and production-of technical measures, the entity exits the crisis (normalizes production activity and avoids bankruptcy announcements) and ensures its profitability and competitiveness in long-term period. An algorithm for estimating the dynamics of the state of financial capacity of economic entities was presented. An integral indicator of the dynamics of the state of financial capacity of economic entities was proposed. The criteria and limits of the maximum, normative and optimal state of financial capacity of enterprises were determined. The proposed approach to assessing the dynamics of the state of financial capacity of economic entities of Ukraine can be used as an integral part of the forecasting and planning system within the framework of national, branch programs or specific financial plans of enterprise development. [ABSTRACT FROM AUTHOR]

According to Islamic Law and Theological Principle maintenance for the immediate family of the person who is in hardship whether being an adult or minor is mandatory provided they are financially able. It is also recommended to help other needy distance relatives. It seems that most familes are not aware of their duty toward their family. Some times they fulfill their duty but it is out of sheer pity or religious culture. Guardianship maintenance is included in codified law and has been guaranteed but not fulfilling this obligation is considered a crime. Inspite of all these it seems that legislature didn't take in to account the spiritual and moral aspect of Islam in codifying laws, and above all ignores the financial necessities of guardianship. Some ambiguities and controversy still exist in laws regarding guardianship maintenance rights. This article studies the prime concepts of guardianship maintenance in codified laws as well as the valuable position of parents and Islamic laws regarding their rights which has been compared with jurisprudential principle. On the other hand the important point in present laws on the basis of Imamieh (Shari Law) is highlighted, it also emphasizes on the teaching of Islam in law making and cultural planning.

Purpose: To evaluate a general question about ability to meet monthly bills as an alternative to direct questions about income and assets in health utility studies.Methods: We used data from the National Health Measurement Study-a US nationally representative telephone survey collected in 2005-2006. It included health utility measures (EuroQol-5D-3L, Health Utilities Index Mark 3, Short Form-6D, and Quality of Well-being Index) and household income, assets, and financial ability to meet monthly bills questions. Each utility score was regressed on: income and assets (Model 1); difficulty paying bills (DPB) (Model 2); income, assets, and DPB (Model 3). All models used survey weights and adjusted for demographics and education.Results: Among 3666 respondents, as income and assets increased, DPB decreased. The DPB question had fewer missing values (n = 30) than income (n = 311) or assets (n = 373). Model 2 (DPB only) explained more variance in health utility than Model 1 (income and assets only). Including all measures (Model 3) had very modest improvement in R (2), e.g., values were 0.112 (Model 1), 0.166 (Model 2), and 0.175 (Model 3) for EuroQol-5D-3L.Conclusions: The single question on DPB yields more information and has less missing values than the traditionally used income and assets questions. [ABSTRACT FROM AUTHOR]

The level of local budgets' financial capacity plays an important role in sustainable socio-economic development providing to the region. Financial capacity of a local budget is capability of the local governmental bodies to exercise local budget expenditures in a timely and proper way, in full conformity with their own direct authorities and delegated authorities, in order to achieve tactical and strategic objectives of social and economic development in a region through accumulating sufficient amount of financial resources. Financial capacity of the local budget consists of three components: financial potential, financial autonomy and financial sufficiency. In the article, the authors have proposed a methodology for financial capacity of the local budget evaluating by calculating the integral index, based at coefficients usage. The proposed approach is of practical importance. It allows making an adequate analysis of the local budgets' financial capacity in Ukraine, timely identify the problems, determine the causes of their occurrence, reserves and ways to improve efficiency of financial relations at the regional level. [ABSTRACT FROM AUTHOR]

Abstract: Purpose: Financial capacity (FC) is an instrumental activity of daily living (IADL) critical to independent functioning and sensitive to cognitive impairment in dementia. Little is known about FC in cognitively impaired patients with Parkinson's disease (PD). The present study investigated FC in PD patients with prodromal and clinical dementia. Methods: Participants were 20 older controls and 35 PD patients who met consensus criteria for either mild cognitive impairment (PD-MCI, n = 18) or PD dementia (PDD, n = 17). FC was assessed using a standardized performance based measure consisting of 9 domain and two global scores (Financial Capacity Instrument; FCI) (1). FCI domain and global performance scores were compared across groups. Capacity impairment ratings (no impairment, mild/moderate impairment, severe impairment) were calculated for each PD patient's domain and global scores. Results: Relative to controls, PD-MCI patients were impaired on both FCI global scores and domains of basic monetary skills, financial concepts, and investment decision-making. Relative to both controls and PD-MCI patients, PDD patients were impaired on virtually all FCI variables. With respect to impairment ratings, greater than 50% of PD-MCI patients and greater than 90% of PDD patients were classified as either mild/moderate or severely impaired on the two FCI global scores. Conclusions: Impairment of financial capacity is already present in PD-MCI and is advanced in PDD. Complex cognitively-mediated IADLs such as financial capacity appear to be impaired early in the course of PD dementia. [Copyright &y& Elsevier]