WorldWideScience

Sample records for profile financial information

  1. FINANCIAL INFORMATION, EFFECTS OF FINANCIAL INFORMATION ON ECONOMIC DECISION

    Directory of Open Access Journals (Sweden)

    TAK ISA

    2010-12-01

    Full Text Available Financial information has, indisputably, an important effect in economics. To form an effective capital market, financial information must be reliable and accurate. Misleading financial information always has a negative impact on economic decision taken by users. It is known that financial information as the cornerstone of financial markets, can improve economic performance in several ways. Nowadays we are facing economic crisis due to irregularities of presentation of financial statements to users. Misunderstandings cause economic recession. Detection of fraudulent financial information, is an important issue facing the auditing profession. Currently, bankruptcy of companies around the world, leaves millions of people without jobs, this is caused by financial information which is manipulated by companies. The purpose of this paper is to analyze the effects of errors and manipulation committed in the financial information sector on the real economy. Also one of the purposes of this paper is to analyze error and fraud in financial statements how it effects the real economy and the reasons for committing fraud in financial statements. Also, several suggestions are included in this study about actions that can be taken to prevent errors and manipulation in financial information.

  2. 78 FR 73819 - Information Collection; Financial Information Security Request Form

    Science.gov (United States)

    2013-12-09

    ... Forest Service Information Collection; Financial Information Security Request Form AGENCY: Forest Service... extension with revision of a currently approved information collection, Financial Information Security... Time, Monday through Friday. SUPPLEMENTARY INFORMATION: Title: Financial Information Security Request...

  3. 29 CFR 4010.9 - Financial information.

    Science.gov (United States)

    2010-07-01

    ... ending within the information year. (b) Consolidated financial statements. If the financial information... required in paragraph (a) of this section— (1) The audited consolidated financial statements for the filer's information year or, if the audited consolidated financial statements are not available by the...

  4. Financial literacy: an interface between financial information and ...

    African Journals Online (AJOL)

    The changing global business arena, with its abundance of financial and other information sources, has resulted in a need for information to be processed, understood and analysed by individuals who cannot necessarily make an authentic connection between the financial numbers and the real business world context.

  5. FINANCIAL STATEMENTS – SUPPLIER OF FINANCIAL ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Costi Boby

    2013-09-01

    Full Text Available Continuous improvement of the accounting information system is considering financial and accounting information, which must be true, accurate, reliable, timely presented to users, constructed so as to meet the different goals of different users.

  6. Financial Information Systems Officer | IDRC - International ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Job Summary. The Financial Systems Information Officer provides end-user training in Ottawa and regional offices on the main financial information systems, which include Oracle Financials (Purchasing, Accounts Payable, Cash Management, General Ledger and Fixed Assets) and the expense management systems.

  7. Corporate Information Management Financial Statements

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1995-01-01

    The audit objective was to determine whether the OASD(C31) methods for preparing FY 1996 CIM, general purpose financial statements will result in auditable and complete general purpose financial statements...

  8. Management Control for Reliable Financial Information

    Directory of Open Access Journals (Sweden)

    Victoria María Antonieta Martín Granados

    2010-06-01

    Full Text Available The financial information is the document that the administration of a juridical entity issues to know his financial situation. The financial information is useful and confiable for the users of the financial information when this has been prepared under conditions of certainty. This certainty is provided by the administration when it establishes political and procedures of internal control, as well as the surveillance in the accomplishment of the internal control. This control incides in the financial information since it is inherent to the operative flow and extends itself in relevant information, veracious and comparable. This is important for users of the financial information, due to the fact that they take timely and objective decisions.

  9. 76 FR 23859 - Financial Management Service Proposed Collection of Information; Financial Institution Agreement...

    Science.gov (United States)

    2011-04-28

    ... Fiscal Service Financial Management Service Proposed Collection of Information; Financial Institution... the Financial Institution Agreement and Application AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as...

  10. 75 FR 28777 - Information Collection; Financial Information Security Request Form

    Science.gov (United States)

    2010-05-24

    ...; ] DEPARTMENT OF AGRICULTURE Forest Service Information Collection; Financial Information Security Request Form... Information Security Request Form. DATES: Comments must be received in writing on or before July 23, 2010 to... INFORMATION: Title: Financial Information Security Request Form. OMB Number: 0596-0204. Expiration Date of...

  11. Has Financial Statement Information become Less Relevant?

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Damkier, Jesper

    as the total market-adjusted return that could be earned from investment strategies based on foreknowledge of financial statement information. It answers the question: Are investments based on financial statement information able to capture progressively less information in security returns over time......? The sample is based on non-financial companies listed on the Copenhagen Stock Exchange in the period 1984-2002. Our analyses show that all the applied accounting measures are value-relevant as investment strategies based on the information earn positive market-adjusted returns in our sample period...

  12. 77 FR 36491 - Request for Information Regarding Senior Financial Exploitation

    Science.gov (United States)

    2012-06-19

    ... Americans'') seeks information on consumer financial products and services, financial literacy efforts, and... From the Federal Register Online via the Government Publishing Office BUREAU OF CONSUMER FINANCIAL PROTECTION Request for Information Regarding Senior Financial Exploitation AGENCY: Bureau of Consumer...

  13. 49 CFR 1180.9 - Financial information.

    Science.gov (United States)

    2010-10-01

    ... OF TRANSPORTATION RULES OF PRACTICE RAILROAD ACQUISITION, CONTROL, MERGER, CONSOLIDATION PROJECT, TRACKAGE RIGHTS, AND LEASE PROCEDURES General Acquisition Procedures § 1180.9 Financial information. The... appearing in the third column. Additionally, if the major financial advantages to be derived from the...

  14. 75 FR 22680 - Financial Management Service; Proposed Collection of Information: Annual Financial Statement of...

    Science.gov (United States)

    2010-04-29

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Annual Financial Statement of Surety Companies--Schedule F AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its...

  15. INFORMATION ON FINANCIAL INSTRUMENTS INCLUDED IN ANNUAL FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Marius Gust

    2013-01-01

    Full Text Available This survey aims at emphasizing several aspects of the recognition, measurement and presentation of information on capital assets and how they are reflected in accounting. In this respect, here is a presentation of the calculation, preparation and regulation of impairment that can affect capital assets and the way accounting entries may influence the financial status and performance of a company. Although the bookkeeping variants of asset impairment, namely the Romanian and the international ones, are different, the information reported in annual financial statements is the same and assets are shown at their fair values. The issues approached in the paper herein are vast and they open new prospects to scientific research.

  16. How Trust in Financial Supplier Information Impacts Young Adults' Financial Information Involvement

    DEFF Research Database (Denmark)

    Hansen, Torben

    2017-01-01

    Although consumers' risk-taking, supplier trust, social norms and information involvement are central to much of thought in the financial market and consumer economic literature, it is not known how the interplay between consumers' trust in supplier information, risk-taking behaviour and social...... information and their information involvement. In addition, the results indicate that the three-way interaction between trust in supplier information, products savings risk and social norm has a positive effect on information involvement. As direct implications, financial authorities and financial service...

  17. 77 FR 13153 - Information Collection; NASA Contractor Financial Management Reports

    Science.gov (United States)

    2012-03-05

    ... SPACE ADMINISTRATION Information Collection; NASA Contractor Financial Management Reports AGENCY... . SUPPLEMENTARY INFORMATION: I. Abstract The NASA Contractor Financial Management Reporting System is the basic.... Data Title: NASA Contractor Financial Management Reports. OMB Number: 2700-0003. Type of Review...

  18. Information Constraints and Financial Aid Policy

    OpenAIRE

    Judith Scott-Clayton

    2012-01-01

    One justification for public support of higher education is that prospective students, particularly those from underprivileged groups, lack complete information about the costs and benefits of a college degree. Beyond financial considerations, students may also lack information about what they need to do academically to prepare for and successfully complete college. Yet until recently, college aid programs have typically paid little attention to students' information constraints, and the comp...

  19. Ohio Financial Services and Risk Management. Technical Competency Profile (TCP).

    Science.gov (United States)

    Ray, Gayl M.; Wilson, Nick; Mangini, Rick

    This document describes the essential competencies from secondary through post-secondary associate degree programs for a career in financial services and risk management. Ohio College Tech Prep Program standards are described, and a key to profile codes is provided. Sample occupations in this career area, such as financial accountant, loan…

  20. Climate Information Needs for Financial Decision Making

    Energy Technology Data Exchange (ETDEWEB)

    Higgins, Paul [American Meteorological Society, Washington, DC (United States)

    2013-11-19

    Climate Information Needs for Financial Decision Making (Final Report) This Department of Energy workshop award (grant #DE-SC0008480) provided primary support for the American Meteorological Society’s study on climate information needs for financial decision making. The goal of this study was to help advance societal decision making by examining the implications of climate variability and change on near-term financial investments. We explored four key topics: 1) the conditions and criteria that influence returns on investment of major financial decisions, 2) the climate sensitivity of financial decisions, 3) climate information needs of financial decision makers, and 4) potential new mechanisms to promote collaboration between scientists and financial decision makers. Better understanding of these four topics will help scientists provide the most useful information and enable financial decision makers to use scientific information most effectively. As a result, this study will enable leaders in business and government to make well-informed choices that help maximize long-term economic success and social wellbeing in the United States The outcomes of the study include a workshop, which brought together leaders from the scientific and financial decision making communities, a publication of the study report, and a public briefing of the results to the policy community. In addition, we will present the results to the scientific community at the AMS Annual Meeting in February, 2014. The study results were covered well by the media including Bloomberg News and E&E News. Upon request, we also briefed the Office of Science Technology Policy (OSTP) and the Council on Environmental Quality (CEQ) on the outcomes. We presented the results to the policy community through a public briefing in December on Capitol Hill. The full report is publicly available at www.ametsoc.org/cin. Summary of Key Findings The United States invests roughly $1.5 trillion U.S. dollars (USD) in

  1. INFORMATION SOURCES FOR FINANCIAL ANALYSE IN THE ORGANISATION

    National Research Council Canada - National Science Library

    Nora ŠTANGOVÁ; Agneša VÍGHOVÁ

    2016-01-01

    Financial analysis is an essential part of the financial management of the company, as it acts as a feedback information, where the business is in different areas of the financial management, in which...

  2. Financial markets theory equilibrium, efficiency and information

    CERN Document Server

    Barucci, Emilio

    2017-01-01

    This work, now in a thoroughly revised second edition, presents the economic foundations of financial markets theory from a mathematically rigorous standpoint and offers a self-contained critical discussion based on empirical results. It is the only textbook on the subject to include more than two hundred exercises, with detailed solutions to selected exercises. Financial Markets Theory covers classical asset pricing theory in great detail, including utility theory, equilibrium theory, portfolio selection, mean-variance portfolio theory, CAPM, CCAPM, APT, and the Modigliani-Miller theorem. Starting from an analysis of the empirical evidence on the theory, the authors provide a discussion of the relevant literature, pointing out the main advances in classical asset pricing theory and the new approaches designed to address asset pricing puzzles and open problems (e.g., behavioral finance). Later chapters in the book contain more advanced material, including on the role of information in financial markets, non-c...

  3. Financial Information: Is It Related to Savings and Investing Knowledge and Financial Behavior of Teenagers?

    Science.gov (United States)

    Koonce, Joan C.; Mimura, Yoko; Mauldin, Teresa A.; Rupured, A. Michael; Jordan, Jenny

    2008-01-01

    General linear model procedures were used to investigate the association between financial behavior and sources of financial information, the association between savings and investing knowledge and financial information sources, and the association between financial behavior and savings and investing knowledge. The study participants were 253…

  4. Globalization and Trust: Non-financial Information

    Directory of Open Access Journals (Sweden)

    Oscar Banda Lefaure

    2015-09-01

    Full Text Available Changes in the way of doing business that have resulted from globalization of markets have enabled countless benefits, but also a significant number of risks, that have been evident as since 2001 revelations about financial scandals around the world have occurred one after another. These unfortunate events showed the vulnerability to which investors (and other stakeholders are exposed for not having timely, clear and accurate information of the business progress in which they invest, and therefore not being able to take precautions. In addition, these business disasters have shown how the most unscrupulous executives do not hesitate to act illegally to hide their shady financial and accounting manoeuvres, in order to promote their personal benefit. Then the executive compensations policy lies behind. At this juncture, the importance of migrating to a new model of disclosure where the global financial community can take shelter of these malpractices and trust the board controls and the management stablishes has been increasing. This new model of disclosure has one of its pillars in non-financial information reports. This is not an alchemist solution, but is one of many efforts to be undertaken by companies to recover damaged trust. The international financial crisis affecting the world economy at the moment is another example of the need to give greater trust to the stakeholders –through transparency in the information they provide–. Only then, their participation in the capital market will be maintained and increased, and the costs that brings widespread lack of trust in which we live will be reduced.

  5. Financial profiling of public hospitals: an application by data mining.

    Science.gov (United States)

    Ozgulbas, Nermin; Koyuncugil, Ali Serhan

    2009-01-01

    This paper presents an application of the data mining method to determine the financial profiles of the public hospitals in Turkey. The study is based on the data compiled in 2004, covering 645 public hospitals run by the Ministry of Health (MoH) as the main provider of primary and secondary health services in Turkey. The public hospitals, currently financed by a mixture of funds allocated from the general budget and individually operated revolving funds, need urgent solutions to their financial problems as a part of an ongoing national reform effort. The analysis adopts the Chi-Square Automatic Interaction Detector (CHAID) decision tree algorithm, as one of the most efficient and up-to-date data mining method used for segmentation. The study has found that the public hospitals could be categorized by the CHAID into 12 different profiles in terms of their financial performance. These profiles have guided us in determining the key financial indicators to be focused upon in the public hospitals and present best practices to improve their respective financial performances. The findings have also allowed policy suggestions as to the financial strategies that may be considered in improving the financial performance of the public hospitals toward a successful health sector reform in Turkey. Copyright (c) 2007 John Wiley & Sons, Ltd.

  6. FINANCIAL AUDIT – UNDISPUTED SOURCE IN PRECISE INFORMING OF FINANCIAL STATEMENT’S USERS

    Directory of Open Access Journals (Sweden)

    Constantin AFANASE

    2006-01-01

    Full Text Available Financial audit implies a methodology of assessment to ensure an independentopinion so that to equally protect all the users of financial information:shareholders, state, employees, banks, stock exchange, debtors, suppliers, clientsetc. Financial auditor answers to the third parties needs in relation with theconfidence degree they can grant to the financial accounting documents of thecompany.

  7. IMPORTANCE OF FINANCIAL AUDIT IN LOWERING INFORMATIONAL RISK

    OpenAIRE

    Gabriela JINGA

    2009-01-01

    The financial audit enables the credibility of the financial statements to be improved, from both accountants and financial information users’ standpoints. This audit is required to provide information quality control. The article is intended to submit the causes involved in the occurrence of the informational risk as well as in the ways to lower risks.

  8. Informal financial markets under liberalization in four African countries

    National Research Council Canada - National Science Library

    William F Steel; Ernest Aryeetey; Hemamala Hettige; Machiko Nissanke

    1997-01-01

    .... It is concluded that informal financial institutions are an important vehicle for mobilizing household savings and financing small businesses, and it is recommended that informal finance be better...

  9. 17 CFR 229.302 - (Item 302) Supplementary financial information.

    Science.gov (United States)

    2010-04-01

    ... paragraphs 9-34 of Statement of Financial Accounting Standards (“SFAS”) No. 69, “Disclosures about Oil and... financial information. 229.302 Section 229.302 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975-REGULATION S-K Financial Information § 229.302...

  10. Informal financial Markets: The case of cameroon | Logang | African ...

    African Journals Online (AJOL)

    Informal financial markets play an important role in providing capital in less developed countries. This paper presents the organization of such markets and provides examples of how these markets operate concurrent with the formal financial sector. Specifically, the paper provides a case study of the informal financial ...

  11. INFORMATION SOURCES FOR FINANCIAL ANALYSE IN THE ORGANISATION

    Directory of Open Access Journals (Sweden)

    Nora ŠTANGOVÁ

    2016-08-01

    Full Text Available Financial analysis is an essential part of the financial management of the company, as it acts as a feedback information, where the business is in different areas of the financial management, in which areas of the company the targets have been achieved and, conversely, in which areas the business is lagging behind the expectations.

  12. FINANCIAL MANAGEMENT OF THE COMPANY THROUGH THE CAPITALIZATION OF FINANCIAL-ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Boby COSTI

    2014-06-01

    Full Text Available This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of investment, of exploitation and of financing. A proper management, at the company’s level, contributes to better products at lower prices, a higher salary and at the same time, to achieve higher incomes for those who contributed with capital in that company. Therefore, the financial management is a subsystem of the overall management of the company, aimed at ensuring the necessary financial resources, their profitable allocation and use, increasing the company’s value and of the safety of patrimony.

  13. INCOMPLETE MARKETS AND FINANCIAL INSTABILITY. THE ROLE OF INFORMATION

    Directory of Open Access Journals (Sweden)

    CRISTIAN IONESCU

    2012-01-01

    Full Text Available Considering the way that the world economy has evolved over the last 30-40 years, there was a transition from a predominant real economy to a predominant financial economy. Once, there were prevalent economic crises (when the real economy was important; today, the economies all around the world face prevalent financial crises; therefore, it is extremely important to study the role of financial markets, especially the incomplete markets feature (given by the imperfect information. The paper aims to analyze the relationship between imperfect information and incomplete financial markets and the way they are affecting the financial stability.

  14. An Initial Membership Profile of the Financial Therapy Association

    Directory of Open Access Journals (Sweden)

    Brett Coffman

    2012-01-01

    Full Text Available The Financial Therapy Association (FTA was established in 2010 to bring practitioners and researchers together to develop tools and techniques to address emotional, behavioral, relational, cognitive, and economic aspects of financial health. Ultimately, those interested in the new field of financial therapy are most interested in answering the following key questions: Why do people do what they do with money and how can practitioners better help their clients deal with the complexities of the volatile economy that places tremendous stress on individuals and families? Financial therapy is emerging as a unique field that links scholars, practitioners, and mental health professionals in ways that consider these and other important questions. FTA is especially unique because of its diverse and accomplished membership, which includes mental health and financial professionals, educators, and researchers. The purpose of this “Profile” is to highlight how experienced and established professionals from both the mental health and finance domains have joined together to build a new profession, and to provide benchmark information regarding how the practice of financial therapy is occurring in the United States and other countries.

  15. Financial Irresponsibility: Background Information for Security Personnel

    Science.gov (United States)

    1991-09-01

    27 9. Financial Crimes by Gender ....................................... 23 vi Introduction Financial irresponsibility is...theft and related forms of dishonesty . 7 No estimate is available of the cost to the U.S. Government from fraud or theft by its own employees. 2 After... dishonesty . Credit records contain many inaccuracies, honest people can accrue bad credit records, and people with clean credit records are not immune to

  16. Financial Services and the Informal Economy

    OpenAIRE

    Cally Ardington; Murray Leibbrandt

    2004-01-01

    This paper examines the impact of formality of employment on the utilisation of financial services, using data from the October 2000 Income and Expenditure Survey and the September 2000 Labour Force Survey. The presence of an employed member in the household is seen to be important for the utilisation of both bank accounts and funeral insurance, even after controlling for income. Furthermore there are strong links between the nature of this employment and utilisation of financial services. Em...

  17. DEMAND FOR FINANCIAL INFORMATION IN SMALL BUSINESS MANAGEMENT. EMPIRICAL STUDY

    Directory of Open Access Journals (Sweden)

    Jacek Jaworski

    2012-10-01

    Full Text Available Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial flows in the enterprise. The main goal of the paper is to present the results of the questionnaire survey conducted in mid. 2010 among managers of small enterprises in Poland. The survey was used to recognize the usefulness of financial information in decision-making, to diagnose information needs of entrepreneurs and to identify factors affecting these needs.

  18. PARTICULARITIES OF THE FINANCIAL INFORMATION SYSTEM IN NONPROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Delia Corina MIHALȚAN

    2015-06-01

    Full Text Available Due to the crucial importance of financial information in the context of a knowledge society like ours, the present paper aims to highlight the typical aspects of the financial information system in nonprofit organizations, for the very reason that, inside it, the financial information is produced, which is so necessary to the decisional process. Starting from the hypothesis that the financial information system is influenced by the features specific of the nonprofit organizations, we have applied a methodological approach that has led us to the formulation of certain conclusions. We have studied the literature, the legislation in this domain and the practical realities of the nonprofit organizations analyzed. We concluded that the financial information system of the nonprofit organizations is structured according to the activities undertaken, the programs assumed, the type of funding, the type of target group, the budget-based activities and the presence of volunteers.

  19. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul J; Peek, Marvin L; Armstrong, Jack L; Wenzel, Paul C; Furey, Kathleen A; Zimmerman, Craig W

    2004-01-01

    ... are: the Corps of Engineers Financial Management System, the Corps of Engineers Enterprise Management Information System, and the Defense Departmental Reporting System - Audited Financial Statements...

  20. EQUILIBRIUM ANALYSIS OF FINANCIAL COMPANY BASED ON INFORMATION PROVIDED BY THE BALANCE SHEET

    Directory of Open Access Journals (Sweden)

    Ștefăniță ȘUȘU

    2014-06-01

    Full Text Available This article highlights the importance of indicators (as net working capital, working capital requirements and net cash by means of which it is considered in the context of financial balances capitalization information released by the balance sheet of an entity tourist profile. Theoretical concepts presented in a logical sequence are combined with the practical example transposed Turism Covasna company. The results of the analysis are interpreted while trying to formulate solutions to the economic and financial viability of the entity.

  1. The Information - Connexion Between Financial Accounting and Management Accounting

    Directory of Open Access Journals (Sweden)

    Florin Radu

    2016-01-01

    Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

  2. 24 CFR 1710.212 - Financial information.

    Science.gov (United States)

    2010-04-01

    ... acquisition cost or current fair market value of land. (ii) Development and improvement costs (include the... account as to down payments and deposits” shall mean an account, established in accordance with local real... made financial arrangements, such as the posting of surety bonds (corporate bonds or individual notes...

  3. Using Financial Instruments to Transfer the Information Security Risks

    OpenAIRE

    Pankaj Pandey; Einar Snekkenes

    2016-01-01

    For many individuals and organizations, cyber-insurance is the most practical and only way of handling a major financial impact of an information security event. However, the cyber-insurance market suffers from the problem of information asymmetry, lack of product diversity, illiquidity, high transaction cost, and so on. On the other hand, in theory, capital market-based financial instruments can provide a risk transfer mechanism with the ability to absorb the adverse impact of an information...

  4. Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)

    OpenAIRE

    Gheorghe Lepadatu

    2011-01-01

    With the increased complexity of business and with the growing popularity of the conglomerates business forms has become clear that enhanced financial reporting can not provide users with enough information to make decisions for high yield. Therefore, segment reporting is presenting disaggregated financial information relating to the operations of reporting entities in different areas of business or in different geographical regions. Because of the perception that domestic and foreign operati...

  5. THE USE OF FINANCIAL AND ACCOUNTING INFORMATION AND COMPANY'S PERFORMANCE

    Directory of Open Access Journals (Sweden)

    VUŢĂ MIHAI

    2017-04-01

    Full Text Available The development of international financial markets, financial scandals in 2000 and the crisis in 2007 showed the need for the existence of clear simple, concise rules regarding the drafting and presentation of financial and accounting information of the companies, especially transnational ones. Amid the fact that the 2000s were shaken by issues such as accounting frauds, the question of transmitting information in the most correct, real and representative way emerged. The more the information is accurate, without being embellished in accounting terms, the more users are better informed and can make decisions knowledgeably. Also in the paper, a correlation is made between performance and information contained in financial reports, each user being interested in certain performance indicators.

  6. Financial Crisis and Energy Efficiency. Information paper

    Energy Technology Data Exchange (ETDEWEB)

    de T' Serclaes, Philippine; Gasc, Emilien; Saussay, Aurelien

    2009-10-15

    Governments have understood the importance of financing energy efficiency now. This realisation is exemplified through the central role occupied by energy efficiency in most stimulus packages. The purpose of this memo is to identify the impact of the financial and economic crisis on the evolution of public sector investments, energy efficiency policy development, and private sector investments. The paper will first identify trends which have emerged from the implementation of IEA government stimulus packages. Most relevant case studies are then provided along with lessons and challenges.

  7. 77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

    Science.gov (United States)

    2012-06-08

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its...

  8. Issues in the Recognition versus Disclosure of Financial Information Debate

    Directory of Open Access Journals (Sweden)

    Novak Aleš

    2016-12-01

    Full Text Available Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements is not straightforward. Therefore, the purpose of this paper is to contribute to the recognition versus required disclosure debate in a standard-setting context by exploring possible reasons for perceived differences between recognized and disclosed amounts. These differences, in our view, arise due to demonstrated auditors’ greater tolerance for misstatement in disclosed amounts, allowed noncompliance with disclosure requirements even in strong enforcement regimes, lesser care that preparers of financial statements devote to disclosures relative to recognized items as well as behavioural factors and differential processing costs related to the users of financial information. We believe that these arguments strengthen the case for the general preference for the recognition of financial information in the standard-setting context. The original scientific contribution of this paper is to systematically identify the reasons for the differences between recognized and disclosed amounts in financial statements. As such, this paper may provide a suitable basis for the justification of certain conceptual changes in the field of international accounting standards that are currently underway.

  9. Satisfying the demand for financial information in public traded companies

    DEFF Research Database (Denmark)

    Holm, Claus

    to be an ever increasing factor. The financial reporting has to fulfill the requirements for official fillings to the stock exchange and the capital market as well as more voluntary Internet reporting to make annual, semi-annual and even quarterly reports publicly available. This demand for extensive...... and detailed information is, however, in stark contrast to reports on the demands by leading financial analysts. In the ongoing process of improving Investor Relation policies, the companies are often meet by financial analysts looking for condensed figures and tell-all financial ratios. This paper examines...... how public traded companies choose to handle these contrasting demands by focusing on the presentation of key figures and financial ratios in the annual reports. This part of the annual report may be viewed as the common part of the different reports and fillings submitted by public traded companies...

  10. Financial effects of health information technology: a systematic review.

    Science.gov (United States)

    Low, Alexander F H; Phillips, Andrew B; Ancker, Jessica S; Patel, Ashwin R; Kern, Lisa M; Kaushal, Rainu

    2013-11-01

    Health information technology (HIT) is widely viewed as an important lever with which to improve the quality and efficiency of the healthcare system. However, there has long been debate about its financial effects. To characterize the existing data on the financial effects of HIT and to consider the implications for the effect of HIT on healthcare spending. Systematic literature review. We identified articles by (1) searching PubMed using the intersection of terms related to HIT applications and terms related to financial or economic effect; and (2) reviewing the reference lists of the included articles as well as additional policy articles and literature reviews. A total of 57 articles met our inclusion criteria, including 43 articles (75%) reporting financial benefits to a stakeholder associated with HIT. These included 26 articles (46%) reporting cost savings, 6 articles (11%) reporting revenue gains, and 11 articles (19%) reporting a mixture of cost savings and revenue gains. Among articles with experimental study designs, 22 of 34 (65%) reported financial benefits; and among articles explicitly measuring costs and benefits, 19 of 21 (90%) reported financial benefits. The most prevalent mechanisms were savings on administrative goods and/or personnel, savings on pharmaceuticals, and revenue gains through improved billing. Overall there is a dearth of articles on this topic, especially ones with strong study designs and financial analyses. HIT can have financial benefits, but more research is required, especially on HIT's effects under emerging delivery and payment reform efforts.

  11. Motivating Corporate Employees through Financial Information: An ...

    African Journals Online (AJOL)

    Workers' or employees' motivation is one of the key survival strategies of any corporate organization. Access to vital information on their welfare no doubt motivates employees towards commitment to corporate goals. The types of information sought by employees are many and varied. This paper examines employees' ...

  12. 78 FR 15123 - Financial Management Service; Proposed Collection of Information: Accountable Official...

    Science.gov (United States)

    2013-03-08

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Accountable Official... Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial.... ADDRESSES: Direct all written comments to Financial Management Service, Records and Information Management...

  13. 78 FR 773 - Hartford Financial Services Group, Inc., Commercial/Actuarial/Information Delivery Services (IDS...

    Science.gov (United States)

    2013-01-04

    ... Employment and Training Administration Hartford Financial Services Group, Inc., Commercial/Actuarial/ Information Delivery Services (IDS)/Corporate & Financial Reporting Group, Hartford, CT; Notice of Affirmative... workers of Hartford Financial Services Group, Inc., Commercial/ Actuarial/Information Delivery Services...

  14. 77 FR 37699 - Notice of Proposed Information Collection: Comment Request OSHC Financial Reporting Form

    Science.gov (United States)

    2012-06-22

    ... URBAN DEVELOPMENT Notice of Proposed Information Collection: Comment Request OSHC Financial Reporting... the Community Challenge Planning Grant Program, require the financial reporting by grantees. This... also lists the following information: Title of Proposal: OSHC Financial Reporting Form. OMB Control...

  15. Using Financial Instruments to Transfer the Information Security Risks

    Directory of Open Access Journals (Sweden)

    Pankaj Pandey

    2016-05-01

    Full Text Available For many individuals and organizations, cyber-insurance is the most practical and only way of handling a major financial impact of an information security event. However, the cyber-insurance market suffers from the problem of information asymmetry, lack of product diversity, illiquidity, high transaction cost, and so on. On the other hand, in theory, capital market-based financial instruments can provide a risk transfer mechanism with the ability to absorb the adverse impact of an information security event. Thus, this article addresses the limitations in the cyber-(reinsurance markets with a set of capital market-based financial instruments. This article presents a set of information security derivatives, namely options, vanilla options, swap, and futures that can be traded at an information security prediction market. Furthermore, this article demonstrates the usefulness of information security derivatives in a given scenario and presents an evaluation of the same in comparison with cyber-insurance. In our analysis, we found that the information security derivatives can at least be a partial solution to the problems in the cyber-insurance markets. The information security derivatives can be used as an effective tool for information elicitation and aggregation, cyber risk pricing, risk hedging, and strategic decision making for information security risk management.

  16. An Initial Membership Profile of the Financial Therapy Association

    OpenAIRE

    Brett Coffman; Kurt Schindler; Emily Burr; Erika Rasure; Kelley Williams; Dan Danford; Anita K. Dale; Kristy L. Archuleta

    2012-01-01

    The Financial Therapy Association (FTA) was established in 2010 to bring practitioners and researchers together to develop tools and techniques to address emotional, behavioral, relational, cognitive, and economic aspects of financial health. Ultimately, those interested in the new field of financial therapy are most interested in answering the following key questions: Why do people do what they do with money and how can practitioners better help their clients deal with the complexities of th...

  17. The Problems in Chinese Government Financial Information Disclosure and Relevant Proposals

    Directory of Open Access Journals (Sweden)

    Zhe Wang

    2016-03-01

    Full Text Available Government financial information is an important part of government information, fully reporting the operational efficiency and the place where government puts tax onto. This paper analyses the problems in Chinese government financial information disclosure and the necessity of reform in detail. It also provides several proposals for the improvement of Chinese governmental financial report and financial information disclosure system.

  18. The Problems in Chinese Government Financial Information Disclosure and Relevant Proposals

    OpenAIRE

    Zhe Wang

    2016-01-01

    Government financial information is an important part of government information, fully reporting the operational efficiency and the place where government puts tax onto. This paper analyses the problems in Chinese government financial information disclosure and the necessity of reform in detail. It also provides several proposals for the improvement of Chinese governmental financial report and financial information disclosure system.

  19. Political environment in the effect of the regional government financial performance on disclosure of financial information on website

    Directory of Open Access Journals (Sweden)

    Yustina Hiola

    2016-07-01

    Full Text Available This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS. The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.

  20. Motivation and non-financial sanctions among informal groups in ...

    African Journals Online (AJOL)

    In Nigeria, informal groups are invaluable in providing financial services to small operators in the agricultural sector. Some of these groups are involved in joint liability lending schemes across the country and existing literature reveal that these schemes have not been successful in achieving satisfactory levels of loan ...

  1. Nexus between Information and Communication Technology, Financial Intermediation, and Household Investment: A Review

    OpenAIRE

    Richard M. Kiai

    2017-01-01

    Financial inclusion has been recognized as a poverty reduction tool, and many economies have taken it up as a national agenda. To achieve the expected levels of financial inclusion, governments have worked with financial intermediaries to reach the expected target group, the unbanked poor. As per the financial intermediation theory, the role of financial intermediaries is to minimize the information asymmetry in the financial system. To enhance financial inclusion, many countries and financia...

  2. 77 FR 30050 - Financial Management Service Proposed Collection of Information: Resolution Authorizing Execution...

    Science.gov (United States)

    2012-05-21

    ... Fiscal Service Financial Management Service Proposed Collection of Information: Resolution Authorizing... Collateral Agreement AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to...

  3. 75 FR 1683 - Financial Management Service; Proposed Collection of Information: Assignment Form

    Science.gov (United States)

    2010-01-12

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Assignment Form AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to reduce paperwork and respondent...

  4. 75 FR 4451 - Financial Management Service; Proposed Collection of Information: Final Rule-Management of...

    Science.gov (United States)

    2010-01-27

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Final Rule--Management of Federal Agency Disbursements. AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its...

  5. 77 FR 43428 - Financial Management Service; Proposed Collection of Information: Minority Bank Deposit Program...

    Science.gov (United States)

    2012-07-24

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Minority Bank Deposit Program (MBDP) Certification Form for Admission AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of...

  6. 77 FR 71035 - Financial Management Service; Proposed Collection of Information: Electronic Funds Transfer (EFT...

    Science.gov (United States)

    2012-11-28

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Electronic Funds Transfer (EFT) Market Research Study AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its continuing...

  7. 75 FR 42486 - Financial Management Service; Proposed Collection of Information: Authorization Agreement for...

    Science.gov (United States)

    2010-07-21

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Authorization Agreement for Preauthorized Payment (SF 5510) AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of its...

  8. 77 FR 27021 - Proposed Information Collection; Comment Request; Quarterly Survey of Financial Services...

    Science.gov (United States)

    2012-05-08

    ... Financial Services Transactions Between U.S. Financial Services Providers and Foreign Persons AGENCY: Bureau... INFORMATION: I. Abstract Form BE-185, Quarterly Survey of Financial Services Transactions between U.S. Financial Services Providers and Foreign Persons, obtains quarterly data from U.S. financial services...

  9. 77 FR 10765 - Notice of Submission of Proposed Information Collection to OMB; Multifamily Financial Management...

    Science.gov (United States)

    2012-02-23

    ... following information: Title of Proposal: Multifamily Financial Management Template. OMB Approval Number... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB; Multifamily Financial Management Template AGENCY: Office of the Chief Information Officer, HUD. ACTION: Notice. SUMMARY: The...

  10. Recession, Retrenchment, and Recovery: State Higher Education Funding & Student Financial Aid. Volume II: State Profiles

    Science.gov (United States)

    Ambrose, Allison S.; Hines, Edward R.; Hodel, Ross A.; Kelly, Kathleen F.; Mushrush, Christopher E., Pruden, Sheila J.; Vogt, W. Paul

    2006-01-01

    This report is a companion to "Recession, Retrenchment and Recovery: Higher Education Funding and Student Financial Aid" (ED502180). It provides profiles of individual states and their performance on a variety of measures used in the economic and fiscal analysis of the Recession, Retrenchment and Recovery project. The profiles describe the results…

  11. Does Quality of Non-Financial Information Disclosure Influence Firms’ Profitability in Malaysia?

    OpenAIRE

    Zam Zuriyati Mohamad; Hatijah Mohamed Salleh; Nur Diyana Ismail; Ibrahim Tamby Chek

    2014-01-01

    The purpose of this study is to determine the level of quality of Non-Financial Information disclosure in Malaysia. Non-Financial Information disclosure in this study refers to Corporate Social Responsibility disclosure, Intellectual Capital disclosure, Risk Management disclosure and Corporate Governance disclosure. This study also aims to examine the influence of quality of Non-Financial Information on firm’s profitability. It further identifies which Non Financial Information disclosure has...

  12. INFORMATION SOCIETY AND FINANCIAL SUSTAINABILITY OF THE ROMANIAN HEALTH SYSTEM

    Directory of Open Access Journals (Sweden)

    TATIANA BOGDAN

    2016-06-01

    Full Text Available The financial sustainability of the health systems often reveals the ability of policy makers to finance healthcare in the face of growing cost pressures, with populations ageing, new technologies and increased patient expectations for healthcare coverage and quality. Thus, the healthcare systems need to reinvent themselves by using innovative financing mechanisms coupled with electronic information and communication systems, while offering greater transparency, flexibility and choice and increasing access to the services available. The paper analyses the healthcare financing models: the national health system, the social insurance or the private insurance model so that the Romanian health care reform should preserve the best elements of its existing system while selectively adapt techniques and processes that seemed to have been successful in other countries. Moreover, the application of information and communication technologies – eHealth offers new possibilities for improving almost every aspect of healthcare, from making medical systems more powerful and responsive to providing better health information to all.

  13. Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions

    OpenAIRE

    Tak ISA

    2011-01-01

    Nowadays the effects of the fraudulent and manipulated financial information have been more controversial. We should take into consideration that the financial losses caused by fraudulent or manipulated financial information are remarkable. Preventing the fraud in the financial information has been an important issue by auditors all over the world. As the American economy is the dominant economy may cause and affect the capital market mostly all over the world. In the last decade we can see t...

  14. 76 FR 43874 - Privacy of Consumer Financial Information; Conforming Amendments Under Dodd-Frank Act

    Science.gov (United States)

    2011-07-22

    ... function or financial integrity of the futures and swaps markets or on the risk management practices of SDs... COMMISSION 17 CFR Part 160 RIN 3038-AD13 Privacy of Consumer Financial Information; Conforming Amendments... protections for the privacy of consumer financial information and was amended by the Dodd-Frank Act to affirm...

  15. 77 FR 9021 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding...

    Science.gov (United States)

    2012-02-15

    ... Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain...) regarding information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and... respect to withholding and reporting under chapter 4. If a territory financial institution is a flow...

  16. 76 FR 52676 - Notice of Proposed Information Collection: Comment Request; Multifamily Financial Management...

    Science.gov (United States)

    2011-08-23

    ... Proposal: Multifamily Financial Management Template. OMB Control Number, if applicable: 2502-0551... URBAN DEVELOPMENT Notice of Proposed Information Collection: Comment Request; Multifamily Financial Management Template AGENCY: Office of the Assistant Secretary for Housing, HUD. ACTION: Notice. SUMMARY: The...

  17. Financial Health Indicators: An Analysis Of Financial Statement Information To Determine The Financial Health Of DOD Contractors

    Science.gov (United States)

    2016-12-01

    breaking even before the fraud occurred. Most cases of fraud overlapped at least two fiscal periods. One, typical fraud issue found on fraudulent...incorporates horizontal and vertical analyses, as well as bankruptcy and fraud analyses. The financial assessment framework created in this study is a... fraud , determinants, financial ratios, Z-score, profitability 15. NUMBER OF PAGES 177 16. PRICE CODE 17. SECURITY CLASSIFICATION OF REPORT

  18. The endogenous dynamics of financial markets: Interaction and information dissemination

    Science.gov (United States)

    Yang, ChunXia; Hu, Sen; Xia, BingYing

    2012-06-01

    We investigate the process that different interactions between investors will prompt information to propagate along a differentiated path and construct a financial market model. As information spreads, increasingly investors are attracted to participate in trading, then the “herding effect” is magnified gradually, which will induce the topology of market network to change and the price to fluctuate. Especially, under different initial conditions or parameters, the peak and fat-tail property is produced and the obtained statistic values coincide with empirical results: the power-law exponents between the peak value of return probability distribution and the time scales range from 0.579 to 0.747, and the exponents between the accumulation distribution and the return on the tail are close to 3. Besides, the extent of volatility clustering in our produced price series is close to that of S&P 500 and locates between NASDAQ and HSI. All the results obtained here indicate that the continuous variation of the “herding effect” resulting from information propagation among interacting investors may be the origin of stylized facts of price fluctuations.

  19. 75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

    Science.gov (United States)

    2010-12-06

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of its...

  20. 76 FR 77590 - Financial Management Service; Proposed Collection of Information: Request for Payment of Federal...

    Science.gov (United States)

    2011-12-13

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Request for Payment of Federal Benefit by Check, EFT Waiver Form AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of its...

  1. 75 FR 5849 - Financial Management Service; Proposed Collection of Information: Claim Against the United States...

    Science.gov (United States)

    2010-02-04

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Claim Against the United States for the Proceeds of a Government Check AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of...

  2. Financial Information Source, Knowledge, and Practices of College Students from Diverse Backgrounds

    Science.gov (United States)

    Mimura, Yoko; Koonce, Joan; Plunkett, Scott W.; Pleskus, Lindsey

    2015-01-01

    Using cross-sectional data, we examined the financial information sources, financial knowledge, and financial practices of young adults, many of whom are first generation college students, ethnic minorities, and immigrants or children of immigrants. Participants (n = 1,249) were undergraduate students at a large regional comprehensive university.…

  3. Disturbingly Weak: The Current State of Financial Management Education in Library and Information Science Curricula

    Science.gov (United States)

    Burger, Robert H.; Kaufman, Paula T.; Atkinson, Amy L.

    2015-01-01

    Financial management skills are necessary for responsible library management. In light of the profession's current emphasis on financial literacy, the authors posed four questions: (1) to what extent are library and information science schools providing courses in financial management for their graduates; (2) what is the quality and quantity of…

  4. 77 FR 37959 - Financial Management Service; Proposed Collection of Information: Pools and Associations-Annual...

    Science.gov (United States)

    2012-06-25

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Pools and Associations--Annual Letter AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to reduce...

  5. 75 FR 4450 - Financial Management Service; Proposed Collection of Information: Direct Deposit Sign-Up Form

    Science.gov (United States)

    2010-01-27

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: Direct Deposit Sign-Up Form AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to reduce paperwork...

  6. 76 FR 23859 - Financial Management Service Proposed Collection of Information: CMIA Annual Report and Direct...

    Science.gov (United States)

    2011-04-28

    ... Fiscal Service Financial Management Service Proposed Collection of Information: CMIA Annual Report and Direct Cost Claims AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to...

  7. 75 FR 19986 - Revision of Agency Information Collection for Financial Assistance and Social Services

    Science.gov (United States)

    2010-04-16

    ... the information collection, titled ``Financial Assistance & Social Services, 25 CFR 20.'' The... part 20 to eligible Indians when comparable financial assistance or social services either are not... application form was revised to include all Financial Assistance and Social Service components including...

  8. 76 FR 54998 - Request for Information on Consumer Financial Products and Services Offered to Servicemembers

    Science.gov (United States)

    2011-09-06

    ... Services Offered to Servicemembers AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice and..., regarding consumer protection measures relating to consumer financial products and services offered to, or... Servicemember Affairs seeks information on consumer financial products and services that are currently being...

  9. 76 FR 23860 - Financial Management Service Proposed Collection of Information: Schedule of Excess Risks

    Science.gov (United States)

    2011-04-28

    ... Fiscal Service Financial Management Service Proposed Collection of Information: Schedule of Excess Risks AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to reduce paperwork and...

  10. 78 FR 55202 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding...

    Science.gov (United States)

    2013-09-10

    ... information reporting by foreign financial institutions (FFIs) with respect to U.S. accounts and withholding... a U.S. financial institution that is a reporting Model 1 FFI must withhold in accordance with this...) * * * (B) A participating FFI, reporting Model 1 FFI, or U.S. financial institution agrees to fulfill all...

  11. Information management and globalisation : utilising information management systems in financial systems

    OpenAIRE

    2012-01-01

    M.Comm. The Financial Services industry is in the throes of significant changes and challenges. Managers confronted with the metoric of the "information age" may experience a variety of emotions, ranging from excitement to suspicion or even outright scepticism. What has changed is that more and more businesses are defining their strategies in terms of information or knowledge. Today we hear and read much about "the learning organisation", "working knowledge", "knowledge networks", "busines...

  12. 39 CFR 3.6 - Information furnished to Board-financial and operating reports.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Information furnished to Board-financial and... U.S. POSTAL SERVICE BOARD OF GOVERNORS (ARTICLE III) § 3.6 Information furnished to Board—financial...) Balance sheet information; (4) service quality measurements; (5) productivity measurements (reflecting...

  13. 48 CFR 1552.215-73 - General financial and organizational information.

    Science.gov (United States)

    2010-10-01

    ... organizational information. 1552.215-73 Section 1552.215-73 Federal Acquisition Regulations System ENVIRONMENTAL... Clauses 1552.215-73 General financial and organizational information. As prescribed in 1515.408(a)(2), insert the following provision: General Financial and Organizational Information: (AUG 1999) Offerors or...

  14. 77 FR 18304 - Agency Information Collection; Activity Under OMB Review; Report of Financial and Operating...

    Science.gov (United States)

    2012-03-27

    ... affecting the airline industry. In preparing financial conditions reports or status reports on a particular airline, financial and traffic data are analyzed. Briefing papers may use the same information. Pending... 26, 2012. FOR FURTHER INFORMATION CONTACT: Jeff Gorham, Office of Airline Information, RTS-42, Room...

  15. 76 FR 39155 - Agency Information Collection; Activity Under OMB Review; Report of Financial and Operating...

    Science.gov (United States)

    2011-07-05

    ... affecting the airline industry. In preparing financial conditions reports or status reports on a particular airline, financial and traffic data are analyzed. Briefing papers may use the same information. The... 4, 2011. FOR FURTHER INFORMATION CONTACT: Jeff Gorham, Office of Airline Information, RTS-42, Room...

  16. 76 FR 38200 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

    Science.gov (United States)

    2011-06-29

    ... Public Housing Assessment System requires public housing agencies to submit financial information... information be submitted electronically, using generally accepted accounting principles, in a prescribed... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB; Public Housing...

  17. 76 FR 36565 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

    Science.gov (United States)

    2011-06-22

    ... Public Housing Assessment System requires public housing agencies to submit financial information... information be submitted electronically, using generally accepted accounting principles, in a prescribed... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB; Public Housing...

  18. 77 FR 46069 - Request for Information on Effective Financial Education

    Science.gov (United States)

    2012-08-02

    ..., borrowing, and protecting) identified by the Financial Literacy and Education Commission in 2010, what...-21305.pdf ). 5. How might CFPB effectively disseminate financial literacy and education resources that... lead to measurable outcomes? 7. What research in behavioral economics or other academic fields...

  19. IMPROVING THE QUALITY OF THE INFORMATION PRESENTED IN FINANCIAL STATEMENTS BY USING INFORMATION TECHNOLOGY

    Directory of Open Access Journals (Sweden)

    VASILE DUMITRAȘ

    2011-01-01

    Full Text Available Information technology can contribute significantly to business efficiency, including also enterprise governance, through appropriate and effective use. In most cases, it is difficult to determine which technologies are relevant to business needs and the use of appropriate options is not always clear. The development of information society, characterized by integration and automatization of processes and controls, by increased operational security of systems but also increasing dependence on them, and accompanied also by increased requirements of correct and operative information creates the need for new approaches of procedures and financial systems architectures.

  20. Explanations or advice: The impact of financial literacy on information acquisition behavior

    OpenAIRE

    Sprenger, Julia

    2016-01-01

    The current study examines individual decision making in the fi eld of personal finance. How do people arrive at a financial decision? A laboratory experiment investigates the way external information is integrated into the decision making process. The objective is to explore the link between financial literacy and information acquisition behavior. The results show that participants with low financial literacy generally try to compensate for their low decision-specific knowledge with a higher...

  1. The Relationship between Information Technology Governance and Information Technology Performance in Taiwanese Financial Enterprises

    OpenAIRE

    Ruey-Shiang Shaw; Che-Pin Cheng; Ta-Yu Fu; Chia-Wen Tsai; Dong-Cheng Yen

    2014-01-01

    More and more enterprises regard Information Technology (IT) as their most valuable property and make full use of IT to maximize the performance of their business operations. As a result, enterprises are attaching more importance to coordinating their IT strategy and enterprise strategy in order to get the most from their IT investment. For the sake of better IT performance and long-term development, firms must adopt a complete strategy for IT governance. In Taiwan, most financial enterprises...

  2. 17 CFR 210.8-05 - Pro forma financial information.

    Science.gov (United States)

    2010-04-01

    ... EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial...

  3. Efforts to Implement a Financial-Management Information System in Iraq

    Science.gov (United States)

    2008-01-28

    Everything was paper intensive." The CPA, which then managed the budget, conceived the Iraqi Financial Management Information System (IFMIS) as a solution...Iraqi financial management information system , it entered into a broadbased contract with BearingPoint, Inc. for that purpose. That contract had

  4. 76 FR 39152 - Agency Information Collection; Activity Under OMB Review; Report of Financial and Operating...

    Science.gov (United States)

    2011-07-05

    ... and advised of all current and developing economic issues affecting the airline industry. In preparing financial condition reports or status reports on a particular airline, financial and traffic data are... INFORMATION CONTACT: Jennifer Fabrizi, Office of Airline Information, RTS-42, Room E34-420, RITA, BTS, 1200...

  5. 78 FR 44191 - Proposed Collection of Information: Annual Financial Statement of Surety Companies-Schedule F

    Science.gov (United States)

    2013-07-23

    ... collection techniques or other forms of information technology; and (e) estimates of capital or start-up... Fiscal Service Proposed Collection of Information: Annual Financial Statement of Surety Companies... solicits comments concerning the Form FMS-6314 ``Annual Financial Statement of Surety Companies--Schedule F...

  6. 48 CFR 1845.7101-5 - Contractor's privileged financial and business information.

    Science.gov (United States)

    2010-10-01

    ... financial and business information. 1845.7101-5 Section 1845.7101-5 Federal Acquisition Regulations System... 1845.7101-5 Contractor's privileged financial and business information. If a transfer of property between contractors involves disclosing costs of a proprietary nature, the contractor shall furnish unit...

  7. 78 FR 5873 - Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding...

    Science.gov (United States)

    2013-01-28

    ... Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Final Rule #0;#0;Federal Register... Internal Revenue Service 26 CFR Parts 1 and 301 RIN 1545-BK68 Regulations Relating to Information Reporting...

  8. Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

    Science.gov (United States)

    Goss, Ernest Preston

    1991-01-01

    The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

  9. Market-based demand forecasting promotes informed strategic financial planning.

    Science.gov (United States)

    Beech, A J

    2001-11-01

    Market-based demand forecasting is a method of estimating future demand for a healthcare organization's services by using a broad range of data that describe the nature of demand within the organization's service area. Such data include the primary and secondary service areas, the service-area populations by various demographic groupings, discharge utilization rates, market size, and market share by service line and organizationwide. Based on observable market dynamics, strategic planners can make a variety of explicit assumptions about future trends regarding these data to develop scenarios describing potential future demand. Financial planners then can evaluate each scenario to determine its potential effect on selected financial and operational measures, such as operating margin, days cash on hand, and debt-service coverage, and develop a strategic financial plan that covers a range of contingencies.

  10. Investigation on financial crises with the negative-information-propagation-induced model

    Science.gov (United States)

    Fan, Feng-Hua; Deng, Yanbin; Huang, Yong-Chang

    2017-03-01

    We first argue about the similarity between the propagation phenomenon of negative information about potential deterioration of economic situation in group of investors and the propagation phenomenon of infectious disease in crowd Applying the negative-information-propagation-induced model built based on above argument, we investigate the relationship between the generation of financial crises and propagation effects of negative information We introduce the discrimination parameter to distinguish whether or not negative information will be propagated extensively in group of investors. We also introduce the target critical value of financial crises. By comparing the theoretically predicted ratio of the long term projected number of total investors to the total number of investors at some time as initial time with target critical value of financial crises, the model can provide real-time monitoring of whether the curve of total number of investors is progressing toward the direction of generating financial crises or running on track of financial markets safety. If at some time this ratio is computed to be less than the target critical value of financial crises, governments can take relevant measures to prevent the generation of financial crises in advance Governments' interference helps to recover the confidence of investors so that they never will again believe in negative information to continue their investment. Results from theoretical and numerical analysis show that the number of investors who hold the belief of potential deterioration of economic situation, and the number of investors who withdraw capital and depart from financial markets for avoiding business loss when governments make appropriate interference are lowered compared to that without appropriate governments' interference. The results show the effectiveness of governments in preventing financial crises from the viewpoint of the negative information-propagation-induced model, namely governments

  11. Corporate Governance: Insider Information, the Bane of Financial ...

    African Journals Online (AJOL)

    Words are not enough to express the global financial melt-down. Is it foreclosure , bad debt, bank failure, tentacles, stock market crash, share nose-diving, investors havoc or suicide or death- trap, government inability, business failure, mortgage failure, Fannie Mae-Freddie Mac phenomenon, bait and switch game, etc; the ...

  12. Testing the Informational Efficiency on the Romanian Financial Market

    Directory of Open Access Journals (Sweden)

    Aurora Murgea

    2006-03-01

    Full Text Available The classical models of portfolio selection could not be applied on a market were the efficient market hypothesis is not valid (at least in a “weak” sense. The aim of this paper is to enlighten the difficulties of portfolio construction in a financial market with institutional and structural deficiencies, like the Romanian one, and to propose an alternative approach to the problem. The main features of our analysis are: 1 an empirical test for the efficient market hypothesis in the Romanian financial market case; 2 a critical distinction between the concept of “risk” and the concept of “incertitude”; 3 the use of the individual yield/risk ratio versus the market one as a selection variable; 4 the renouncement at the use in the selection procedure of an “non-risky” asset; 5 an example of the proposed selection procedure. The output of this approach could be resumed by the thesis that, even in a situation when the financial market is affected by severe disfunctions, there is a possibility to build an “optimal” portfolio based on a yield-risk arbitrage inside an efficiency frontier and to obtain a “good” schema of an financial placement, in spite of the limited possibilities for a efficient portfolio management.

  13. Testing the Informational Efficiency on the Romanian Financial Market

    Directory of Open Access Journals (Sweden)

    Bogdan Dima

    2006-01-01

    Full Text Available The classical models of portfolio selection could not be applied on a market were the efficient market hypothesis is not valid (at least in a "weak" sense. The aim of this paper is to enlighten the difficulties of portfolio construction in a financial market with institutional and structural deficiencies, like the Romanian one, and to propose an alternative approach to the problem. The main features of our analysis are: 1 an empirical test for the efficient market hypothesis in the Romanian financial market case; 2 a critical distinction between the concept of "risk" and the concept of "incertitude"; 3 the use of the individual yield/risk ratio versus the market one as a selection variable; 4 the renouncement at the use in the selection procedure of an "non-risky" asset; 5 an example of the proposed selection procedure. The output of this approach could be resumed by the thesis that, even in a situation when the financial market is affected by severe disfunctions, there is a possibility to build an "optimal" portfolio based on a yield-risk arbitrage inside an efficiency frontier and to obtain a "good" schema of an financial placement, in spite of the limited possibilities for a efficient portfolio management.

  14. 31 CFR 103.110 - Voluntary information sharing among financial institutions.

    Science.gov (United States)

    2010-07-01

    .... 5312(a)(2) that is required under this part to establish and maintain an anti-money laundering program...) Association of financial institutions means a group or organization the membership of which is comprised... financial institutions and the Federal Government. If, as a result of information shared pursuant to this...

  15. Forestry-based biomass economic and financial information and tools: An annotated bibliography

    Science.gov (United States)

    Dan Loeffler; Jason Brandt; Todd Morgan; Greg Jones

    2010-01-01

    This annotated bibliography is a synthesis of information products available to land managers in the western United States regarding economic and financial aspects of forestry-based woody biomass removal, a component of fire hazard and/or fuel reduction treatments. This publication contains over 200 forestry-based biomass papers, financial models, sources of biomass...

  16. 32 CFR Appendix G to Part 275 - Releasing Information Obtained From Financial Institutions

    Science.gov (United States)

    2010-07-01

    ... record was obtained pursuant to the Right to Financial Privacy Act of 1978, 12 U.S.C. 3401 et seq., and... further a legitimate law enforcement inquiry, you may have legal rights under the Financial Privacy Act of... information which was obtained pursuant to the Right to Privacy Act of 1978, 12 U.S.C. 3401 et seq. This...

  17. 75 FR 66014 - Privacy of Consumer Financial Information; Conforming Amendments Under Dodd-Frank Act

    Science.gov (United States)

    2010-10-27

    ... lowers risk in the financial system, increases transparency, and promotes market integrity by, among... institution may disclose nonpublic personal information about a consumer to nonaffiliated third parties, and... and the definition of ``financial institution'' to include retail foreign exchange dealers (``RFEDs...

  18. CRM Failure to Apply Optimal Management Information Systems: Case of Lebanese Financial Sector

    Directory of Open Access Journals (Sweden)

    Charbel Salloum

    2013-12-01

    Full Text Available Financial markets in Lebanon are constrained by government influence, Islamic financial principles, and some barriers to foreign participation. Productivity in the Lebanese financial sector ranks below its occidental counterpart in spite the fact that regulatory, supervisory, and accounting standards are generally consistent with international norms. This paper aims to give the reasons and recommendations of the failure of applying the optimal management information system in the Lebanese Financial Sector. Our results show that the reasons include among others the systems by it selves, their functionalities, but also, companies’ strategy and human capital issues.

  19. Profile: the Philippine Population Information Network.

    Science.gov (United States)

    1991-06-01

    The profile of Philippine Population Information Network (POPIN) is described in this article as having changed management structure from the Population Center Foundation to the Government's Population Commission, Information Management and Research Division (IMRD) in 1989. This restructuring resulted in the transfer in 1990 of the Department of Social Welfare and Development to the Office of the President. POPIN also serves Asia/Pacific POPIN. POPCOM makes policy and coordinates and monitors population activities. POPIN's goal is to improve the flow and utilization of population information nationwide. The National Population Library was moved in 1989 to the POPCOM Central Office Building and became the Philippine Information Center. The collection includes 6000 books, 400 research reports, and 4000 other documents (brochures, reprints, conference materials, and so on); 42 video tapes about the Philippine population program and a cassette player are available. In 1989, 14 regional centers were set up in POPCOM regional offices and designated Regional Population Information Centers. There are also school-based information centers operating as satellite information centers. The Regional and school-based centers serve the purpose of providing technical information through collection development, cataloguing, classification, storage and retrieval, and circulation. The target users are policy makers, government and private research agencies, researchers, and faculty and students. Publications developed and produced by the Center include the 3rd Supplement of the Union Catalogue of Population Literature, the 1987-88 Annotated Bibliography of Philippine Population Literature (PPL), the forthcoming 1989-90 edition of the Annotated Bibliography of PPL, and a biyearly newsletter, POPINEWS. Microcomputers have been acquired for the Regional Centers, with the idea of computerizing POPIN. Computer upgrading is also being done within the IMRD to provide POPLINE CD

  20. Financial Ratio Analysis: the Development of a Dedicated Management Information System

    Directory of Open Access Journals (Sweden)

    Voicu-Dan Dragomir

    2007-01-01

    Full Text Available This paper disseminates the results of the development process for a financial analysis information system. The system has been subject to conceptual design using the Unified Modeling Language (UML and has been implemented in object-oriented manner using the Visual Basic .NET 2003 programming language. The classic financial analysis literature is focused on the chain-substitution method of computing the prior-year to current-year variation of linked financial ratios. We have applied this technique on the DuPont System of analysis concerning the Return on Equity ratio, by designing several structural UML diagrams depicting the breakdown and analysis of each financial ratio involved. The resulting computer application offers a flexible approach to the analytical tools: the user is required to introduce the raw data and the system provides both table-style and charted information on the output of computation. User-friendliness is also a key feature of this particular financial analysis application.

  1. PUBLIC ATTENTION AND FINANCIAL INFORMATION AS DETERMINANTS OF FIRMS PERFORMANCE IN THE TELECOMMUNICATION SECTOR

    Directory of Open Access Journals (Sweden)

    Ridwan Nurazi

    2017-03-01

    Full Text Available The remarkable progress of information technology had driven every firm to publish their financial performanceby using internet. This circumstance resulted in the high public attention in order to generate the stockreturn. In addition, financial information such as financial ratio namely DER, LEV, NPM, ROI, and ROEwere supposed to influence the firm’s performance either in positive or negative effects. This study focused onthe investigation of public attention (PA and financial information as determinants of financial performanceon four companies in Telecommunication sector, Indonesia Stock Exchange (IDX, within time period from2007 to 2012. Hereby, we pointed out that public attention and financial information considerably contributeto firm performance, in which the Pooled Least Square (EGLS with cross section and period weight wasemployed. The results showed that Public Attention (PA positively contributed towards stock return. Further,financial ratio such as debt-to-equity ratio (DER negatively influenced the return. Leverage (LEV, net profitmargin (NPM and return on investment (ROI positively related to return. However, return on equity (ROEshowed the contrary sign, in which it negatively influenced the return but was statistically insignificant. Then,we reported that the stock price (LNSP did not significantly contribute towards return (RET.

  2. Transfer entropy coefficient: Quantifying level of information flow between financial time series

    Science.gov (United States)

    Teng, Yue; Shang, Pengjian

    2017-03-01

    In this paper, a new coefficient is proposed with the objective of quantifying the level of information flow between financial time series. This transfer entropy coefficient, which provides an assessment on the multiscale information flow between measurements, is defined in terms of the transfer entropy method and the multiscale method. The implementation of this transfer entropy coefficient is illustrated with simulated time series and financial time series. Examples taken from simulated and financial data demonstrate that the dynamic mechanism of a complex system cannot be detected solely on the basis of transfer entropy of single scale.

  3. CONCEPTUAL MODEL OF FINANCIAL INDEXES FOR INFORMATIVE SYSTEM IN NAPS OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Alla V. Kilchenko

    2011-10-01

    Full Text Available The actual task of modern information society forming is a construction and introduction of the information systems in educational management. The article contains the analysis of subject domain of the informative system in the National Academy of Pedagogical Sciences of Ukraine, description of financial documents and facilities for automations of their treatment in the integrated environment of Windows SharePoint Services – Microsoft Word. The conceptual model of information is presented, it is shown, as on its basis facilities of automation of work are built with financial documents. The CRT forms of document life cycle are resulted in the information system: conceptual model of information, logical model of data, physical model of data, template, a document, eventual document with the automatic filling of indexes of financial documents.

  4. Financial engineering: Information technology and its place in the new finance

    Energy Technology Data Exchange (ETDEWEB)

    Marshall, J.F.; Dorigan, M.P.

    1996-12-31

    Not unlike natural sciences, finance has passed through stages of description and analysis and has arrived at the engineering stage. This transformation has been traumatic for some, created challenges for others, and provided a wealth of opportunities for participants in the financial services industry. This article attempts to provide a sense of the past, present, and future of financial engineering for the benefit of those new to the field. It is, in part, the uncertainty of the future that makes financial engineering such an interesting subject. Yet it is certain that issues of public policy will be raised about the role of financial engineering in the markets. Informed decisions will require an understanding of the evolution of the field, the role of technology in that evolution and knowledge of the challenges that technology poses for public policy makers. Ultimately, policy must be driven by the economic realities of the new finance embodied in the financial engineering field.

  5. 77 FR 35709 - Notice of Submission of Proposed Information Collection to OMB; Personal Financial and Credit...

    Science.gov (United States)

    2012-06-14

    ... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB; Personal Financial and Credit Statement AGENCY: Office of the Chief Information Officer, HUD. ACTION: Notice. SUMMARY: The proposed information collection requirement described below has been submitted to the Office of Management...

  6. HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

    Directory of Open Access Journals (Sweden)

    Cardos Vasile - Daniel

    2011-07-01

    Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

  7. Tuple-based morphisms for interoperability establishment of financial information models

    OpenAIRE

    Beça, Miguel Alexandre Sousa Ferro de

    2010-01-01

    Dissertação apresentada na Faculdade de Ciências e Tecnologia da Universidade Nova de Lisboa para obtenção do grau de Mestre em Engenharia Electrotécnica e Computadores The current financial crisis has demonstrated that there is a need for financial accounting data in a format which can be rapidly analyzed and exchanged. The appearance of XBRL in 2000 has helped create a ‘de facto’ standard data format for the exchange of financial information. However, XBRL by itself is not capable of ens...

  8. Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit

    Directory of Open Access Journals (Sweden)

    Daniel VILSANOIU

    2010-01-01

    Full Text Available This paper tries to provide a better understanding of the relation between financial audit and information systems audit and to assess the influence the change in financial audit methodologies had on IS audit. We concluded that the COSO Internal Control – Integrated Framework was the starting point for fundamental changes in both financial and IS audit and that the Sarbanes-Oxley Act should be viewed as an enabler rather than an enforcer in establishing strong governance models. Finally, our research suggests that there is a direct causality effect between the employment of BRA (business risk audit methodologies and the growing importance of IS audit.

  9. User Impact of Literacy on Treatment Outcomes Quality Regional Financial Information System

    Directory of Open Access Journals (Sweden)

    Iskandar MUDA

    2017-06-01

    Full Text Available This study aims to determine the effectiveness of the Outcomes of the Quality Regional Financial Information System. The research is an explanatory survey exploration that explains the relationship between some variables. The population of this study is formed by 7 District Municipalities in North Sumatra. The sample comprises 197 respondents; the sampling process is a purposive random one. Variables used include User Literacy, Regional Information System, Role Ambiguity, Training and Local Government Finance Report. Treatment Outcomes Quality systems have a significant effect on the accuracy of Local Government Financial Statement Presentation. Role Ambiguity has no significant effect on the accuracy of Local Government Financial Statement Presentation. Training does not significantly influence the accuracy of Government Financial Statements literacy. The findings of this study provide recommendations for improvement of the performance manager in North Sumatra, which thus supporting the implementation of a good government system.

  10. 76 FR 79025 - Privacy of Consumer Financial Information (Regulation P)

    Science.gov (United States)

    2011-12-21

    ..., banking, Consumer protection, Credit, Credit unions, Foreign banking, Holding companies, National banks... and reuse of information. 1016.12 Limits on sharing account number information for marketing purposes. Subpart C--Exceptions 1016.13 Exception to opt out requirements for service providers and joint marketing...

  11. The Role of Accounting Information in the Stock Market: An Examination on ISE-Financial Sector

    Directory of Open Access Journals (Sweden)

    Koray KAYALIDERE

    2013-03-01

    Full Text Available The purpose of the study is to explore relationship level between accounting information and market value of firms. Ohlson approach modeling firm value as a function of reported accounting information has been used in the study. In this approach, variables explaining firm’s market value per share are book value per share and earnings per share. 2005-2011 period has been determined as the study period. Istanbul Stock Exchange (ISE-Financial Sector firms’ financial statements at the end of December have been used as explanatory variables while the price data at the end of April have been used as response variable. Findings of the study, whose analyses have been diversified on the basis of industry and year, confirm the importance of accounting information. Value relevance of accounting information has been supported empirically in the basis of ISE-Financial Index firms.

  12. Variations of Young Germans' Informal Conceptions of Financial and Economic Crises Phenomena

    Science.gov (United States)

    Aprea, Carmela; Sappa, Viviana

    2014-01-01

    The development of a sound understanding of financial and economic crises phenomena must be considered an important goal within the scope of citizenship, economic and social science education. As with every other educational endeavour, this intention requires solid information about what informal conceptions learners hold about this specific…

  13. Qualitative Phenomenological Study of Data Management Information System Deployments: Financial Services Industry

    Science.gov (United States)

    Kerns, Dannie J.

    2014-01-01

    The qualitative phenomenological study explored the lived experiences of financial services industry change managers to understand the genesis of low data management information system project adoption rates. The goal of the study was to find methods to improve data management information system adoption rates. The participant pool consisted of 19…

  14. 77 FR 25499 - Notice of Proposed Information Collection: Comment Request; Personal Financial and Credit Statement

    Science.gov (United States)

    2012-04-30

    ... URBAN DEVELOPMENT Notice of Proposed Information Collection: Comment Request; Personal Financial and Credit Statement AGENCY: Office of the Assistant Secretary for Housing, HUD. ACTION: Notice. SUMMARY: The proposed information collection requirement described below will be submitted to the Office of Management...

  15. THE ASSESSMENT OF FINANCIAL INFORMATION QUALITY WITH THE AID OF ANALYTIC HIERARCHY PROCESS: BANKING SECTOR CASE

    OpenAIRE

    Arman Aziz Karagul; Ali Ozdemir

    2010-01-01

    Information lies behind the business operations. Data acquiered during the operations tranforms to information which helps decision making about the operations of the business. Thus the quality of the information gains importance. Within this study the assessment of financial information quality in the banking sector is figured out with the aid of analytic hierarchy process. Assessing the relative importance of the attributes is important because of considering the importance of the attribute...

  16. THE IMPLICATIONS OF INFORMATION SYSTEMS AUDIT FOR FINANCIAL STATEMENT

    Directory of Open Access Journals (Sweden)

    Andrei-Mirel Florea

    2015-05-01

    Full Text Available The dependence on the information technology (IT is a common feature of all modern organizations. This dependence characterizes the private and public sectors, regardless of their mission, industry, geographical location, or type of organization. In this context, a successful organization, efficiency in operation, performance and quality are essential in order to reliably support the activity, which makes it necessary for the organizations to ensure the proper and efficient use of information technology. The compliance with the applicability of the regulations and standards of IT audit can help organizations to achieve all these goals.

  17. Corporate Governance: Insider Information, the Bane of Financial ...

    African Journals Online (AJOL)

    User

    informed the manipulation of firms, securities, risky business, terms, prices, etc, for their benefit to the detriment of investors .... mortgages which in effect returned the lodgments to these institutions. Its over-borrowed funds to finance the .... July, Pp 405-435. James, H. (2001). The end of Globalisation: Lessons from the Great.

  18. Financial Information 2015. Australian Vocational Education and Training Statistics

    Science.gov (United States)

    National Centre for Vocational Education Research (NCVER), 2016

    2016-01-01

    This publication provides information on how government-funded vocational education and training (VET) in Australia is financed and where the money is spent. Government-funded VET in the 2015 reporting year is broadly defined as all activity delivered by government providers and government-funded activity delivered by community education providers…

  19. Web User Profile Using XUL and Information Retrieval Techniques

    Directory of Open Access Journals (Sweden)

    Dan MUNTEANU

    2008-12-01

    Full Text Available This paper presents the importance of user profile in information retrieval, information filtering and recommender systems using explicit and implicit feedback. A Firefox extension (based on XUL used for gathering data needed to infer a web user profile and an example file with collected data are presented. Also an algorithm for creating and updating the user profile and keeping track of a fixed number k of subjects of interest is presented.

  20. Disrupting Threat Finances: Using Financial Information to Disrupt Terrorist Organizations

    Science.gov (United States)

    2008-04-01

    U.S. Northern Command, Peterson AFB, Colorado. He is currently assigned to the Surgical Trauma Intensive Care Unit, as the head nurse, at Brooke...trafficking in persons protocol entered into force on 25 December 2003 and has 117 Signatories and 93 Parties. The migrant smuggling protocol entered into...Threat Finances cumulative supplements are published in order to present the most current information. USC are laws made by the U.S. Congress

  1. 76 FR 25782 - Financial Management Service; Proposed Collection of Information: List of Data (A) and List of...

    Science.gov (United States)

    2011-05-05

    ... Fiscal Service Financial Management Service; Proposed Collection of Information: List of Data (A) and List of Data (B) AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to...

  2. The Information Broker: A Modern Profile.

    Science.gov (United States)

    O'Leary, Mick

    1987-01-01

    Describes the various roles and business-related concerns of independent information professionals. The impact of online databases is discussed, and several publications for information entrepreneurs are reviewed. (MES)

  3. Relations with the Controllership and the Management of Economic- Financial Information in the New Economy

    OpenAIRE

    Menezes, Luiz Leite de; Riccio, Edson Luiz

    2007-01-01

    This paper analysis the relationships between the Control function and the management of the information used for financial control of the firm. The analysis were based in the fundamental concepts by which information is an instrument that supports management in the control and continuity of operations, and that managers are the main users of that information. In the process of evaluating a firm’s performance the Control function measures the contribution of each area and, as consequence, the...

  4. An information systems auditor’s profile

    CSIR Research Space (South Africa)

    Carroll, M

    2009-01-01

    Full Text Available finally presented a suggested IS auditor’s profile. Mariana Carroll, Alta van der Merwe, Sam Lubbe 2 Introduction The increasing dependence of organizations on computerized systems in recent years has led to concerns and challenges. Some... audit committee on the adequacy of the internal control framework operating within the organisation’s IT and telecommunications (IT&T) environment. With the increasing use of IS by most organisations and the problems encountered in the auditing...

  5. Determining business models for financial sustainability in regional health information organizations: a literature review.

    Science.gov (United States)

    Maffei, Roxana; Dunn, Kim

    2008-11-06

    While the promise and enthusiasm for regional health information organizations (RHIOs) are immense, a significant issue regarding this type of health information exchange, (HIE) remains unclear: financial sustainability. As of today, there is a clear lack of concrete business models implemented in RHIOs' projects. The purpose of this study is to conduct a literature review of the current state of RHIOs adaptation and implementation of business models for successful financial sustainability, as well as evaluate existing RHIOs financial situation to determine and recommend best models for economic uphold. This literature review will be the starting point for thorough analysis and understanding of the economic factors required for RHIOs to generate a return on investment (ROI) and become self-sustainable.

  6. Clustering and information in correlation based financial networks

    Science.gov (United States)

    Onnela, J.-P.; Kaski, K.; Kertész, J.

    2004-03-01

    Networks of companies can be constructed by using return correlations. A crucial issue in this approach is to select the relevant correlations from the correlation matrix. In order to study this problem, we start from an empty graph with no edges where the vertices correspond to stocks. Then, one by one, we insert edges between the vertices according to the rank of their correlation strength, resulting in a network called asset graph. We study its properties, such as topologically different growth types, number and size of clusters and clustering coefficient. These properties, calculated from empirical data, are compared against those of a random graph. The growth of the graph can be classified according to the topological role of the newly inserted edge. We find that the type of growth which is responsible for creating cycles in the graph sets in much earlier for the empirical asset graph than for the random graph, and thus reflects the high degree of networking present in the market. We also find the number of clusters in the random graph to be one order of magnitude higher than for the asset graph. At a critical threshold, the random graph undergoes a radical change in topology related to percolation transition and forms a single giant cluster, a phenomenon which is not observed for the asset graph. Differences in mean clustering coefficient lead us to conclude that most information is contained roughly within 10% of the edges.

  7. Financial Aid: Who Needs It? MIS Research Profile, Volume One, Number 1, Mar. 1973.

    Science.gov (United States)

    Jackson, Linda M.

    This report examines various aspects of financial aid including financial need as the basis for financial aid to students and the problem of inadequate funds. Recommendations suggest: (1) When forms are administered to the students, more guidance is needed to make them aware of the differences in the two systems presently serving the colleges and…

  8. [Advanced information technologies for financial services industry]. Final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-01-01

    The project scope is to develop an advanced user interface utilizing speech and/or handwriting recognition technology that will improve the accuracy and speed of recording transactions in the dynamic environment of a foreign exchange (FX) trading floor. The project`s desired result is to improve the base technology for trader`s workstations on FX trading floors. Improved workstation effectiveness will allow vast amounts of complex information and events to be presented and analyzed, thus increasing the volume of money and other assets to be exchanged at an accelerated rate. The project scope is to develop and demonstrate technologies that advance interbank check imaging and paper check truncation. The following describes the tasks to be completed: (1) Identify the economics value case, the legal and regulatory issues, the business practices that are affected, and the effects upon settlement. (2) Familiarization with existing imaging technology. Develop requirements for image quality, security, and interoperability. Adapt existing technologies to meet requirements. (3) Define requirements for the imaging laboratory and design its architecture. Integrate and test technology from task 2 with equipment in the laboratory. (4) Develop and/or integrate and test remaining components; includes security, storage, and communications. (5) Build a prototype system and test in a laboratory. Install and run in two or more banks. Develop documentation. Conduct training. The project`s desired result is to enable a proof-of-concept trial in which multiple banks will exchange check images, exhibiting operating conditions which a check experiences as it travels through the payments/clearing system. The trial should demonstrate the adequacy of digital check images instead of paper checks.

  9. ACCOUNTING AND FINANCIAL INFORMATION - THE FOUNDATION OF STRUCTURING FINANCIAL STATEMENTS AND THEIR FUNDAMENTAL ROLE IN CREATING THE DEVELOPMENT STRATEGY OF COMPANIES

    Directory of Open Access Journals (Sweden)

    Igor ZDRAVKOSKI

    2010-12-01

    Full Text Available Scope of the economies of countries and manner of operation in various business entities and institutions creates the amount and importance of information as a whole. Diversity of the structure of information conceives the method and the need for its distribution to those who are interested in it. Hence, the question arises - how to get to the right information? Consumers in order to create their goals and tasks group themselves and search through the pile of information and data for anything that would enable better planning and creating a more secure future. Therefore, accounting managers perceive this very accurately and carefully conceive balance reports by inserting financial data and information that form the bedrock in their future structuring. Namely, the creating of financial statements provides disclosure of accounting and financial information for certain business transactions and actions of the company in a given period.

  10. Information Risk Management: Qualitative or Quantitative? Cross industry lessons from medical and financial fields

    Directory of Open Access Journals (Sweden)

    Upasna Saluja

    2012-06-01

    Full Text Available Enterprises across the world are taking a hard look at their risk management practices. A number of qualitative and quantitative models and approaches are employed by risk practitioners to keep risk under check. As a norm most organizations end up choosing the more flexible, easier to deploy and customize qualitative models of risk assessment. In practice one sees that such models often call upon the practitioners to make qualitative judgments on a relative rating scale which brings in considerable room for errors, biases and subjectivity. On the other hand under the quantitative risk analysis approach, estimation of risk is connected with application of numerical measures of some kind. Medical risk management models lend themselves as ideal candidates for deriving lessons for Information Security Risk Management. We can use this considerably developed understanding of risk management from the medical field especially Survival Analysis towards handling risks that information infrastructures face. Similarly, financial risk management discipline prides itself on perhaps the most quantifiable of models in risk management. Market Risk and Credit Risk Information Security Risk Management can make risk measurement more objective and quantitative by referring to the approach of Credit Risk. During the recent financial crisis many investors and financial institutions lost money or went bankrupt respectively, because they did not apply the basic principles of risk management. Learning from the financial crisis provides some valuable lessons for information risk management.

  11. 78 FR 8596 - Hartford Financial Services Group, Inc., Commercial/Actuarial/ Information Delivery Services (IDS...

    Science.gov (United States)

    2013-02-06

    ... Determination Regarding Application for Reconsideration for the workers and former workers of Hartford Financial... Hartford-IDS Group provide business and information technology applications for corporate, regulatory, and... Officer, a mis- interpretation of facts or of the law justified reconsideration of the decision. The...

  12. 76 FR 4993 - Agency Information Collection; Activity Under OMB Review; Report of Financial and Operating...

    Science.gov (United States)

    2011-01-27

    ... the airline industry. In preparing financial condition reports or status reports on a particular... 104-13, the Bureau of Transportation Statistics invites the general public, industry and other... Stankus, Office of Airline Information, RTS-42, Room E36-303, RITA, BTS, 1200 New Jersey Avenue, SE...

  13. 78 FR 8114 - Request for Information Regarding Financial Products Marketed to Students Enrolled in...

    Science.gov (United States)

    2013-02-05

    ... Bureau seeks information on how current and future partnerships or other arrangements between... future partnerships or other arrangements between institutions of higher education (including their... offered to students (e.g., financial aid disbursement accounts, student banking, prepaid cards, and credit...

  14. 76 FR 15993 - Revision of Agency Information Collection for Financial Assistance and Social Services

    Science.gov (United States)

    2011-03-22

    ... Budget a revision to the information collection, titled ``Financial Assistance & Social Services, 25 CFR... assistance or social services either are not available or not provided by State, tribal, county, local, or... and Social Service components including General Assistance, Child Assistance, Adult Care Assistance...

  15. How Banks Deal with the Financial Information of Medium Sized Firms in the Credit Assessment Process : A study of banks in Pakistan

    OpenAIRE

    Chohan, Kashif Ali; Rahaman, K.M. Abdur

    2011-01-01

    Financial information of a firm helps the users of the financial information to understand the financial standing of the firm. Banks as lenders to Medium Sized firms use the financial information in the credit assessment process. The availability and quality of the financial information depends on the information environment of the country. We have conducted a quantitative study where we examined 80 loan applications of the Medium Sized firms to the Big4 private banks inPakistan. We collected...

  16. RELATION BETWEEN THE MARKET RISK AND THE QUALITY OF ACCOUNTING INFORMATION FOR THE BRAZILIAN FINANCIAL INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Fernando Maciel Ramos

    2017-12-01

    Full Text Available The study aimed to analyze the relationship between the market risk and the quality of accounting information of Brazilian financial institutions. The variables used in the study were: (i volatility of the stock; (ii quality of information accounting index through disclosure; (iii size, profitability and debt. The survey sample consists of 55 organizations belonging to the financial segment of the BM&FBovespa. The results of multiple linear regression analysis demonstrated a significant compared to the proposed model with a power of explanation of 52.10%. The results converged to explain the study's assumption, resulting in a significant negative correlation between volatility and quality of accounting information, as well as volatility and size, and profitability. Starting from the main point, it is concluded that companies with a higher level of disclosure have lower volatility of stock returns, effecting thus cited and presumed importance attached by the market to the accounting information.

  17. Information architecture: Profile of adopted standards

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-09-01

    The Department of Energy (DOE), like other Federal agencies, is under increasing pressure to use information technology to improve efficiency in mission accomplishment as well as delivery of services to the public. Because users and systems have become interdependent, DOE has enterprise wide needs for common application architectures, communication networks, databases, security, and management capabilities. Users need open systems that provide interoperability of products and portability of people, data, and applications that are distributed throughout heterogeneous computing environments. The level of interoperability necessary requires the adoption of DOE wide standards, protocols, and best practices. The Department has developed an information architecture and a related standards adoption and retirement process to assist users in developing strategies and plans for acquiring information technology products and services based upon open systems standards that support application software interoperability, portability, and scalability. This set of Departmental Information Architecture standards represents guidance for achieving higher degrees of interoperability within the greater DOE community, business partners, and stakeholders. While these standards are not mandatory, particular and due consideration of their applications in contractual matters and use in technology implementations Department wide are goals of the Chief Information Officer.

  18. Determining business models for financial sustainability in regional health information organizations (RHIOs): a review.

    Science.gov (United States)

    Maffei, Roxana; Burciago, Daniel; Dunn, Kim

    2009-10-01

    Regional health information organizations (RHIOs) have the potential to alleviate today's health care problems by granting providers access to a supported body of clinical information for all patients in a given region. While the promise of and enthusiasm for RHIOs is immense, the issue of their financial sustainability remains unclear. It has been said that the business model supporting a regional or national health information network is as essential, if not more essential, than the technology that makes it feasible. Currently, there is a clear lack of concrete business models implemented in RHIOs' projects. This article reports the results of a literature review of the current status of the adaptation and implementation of business models by RHIOs for successful financial sustainability. Based on the review, this article also attempts to evaluate the existing financial situation of RHIOs to determine and recommend the best models of economic sustainability. Significant findings include RHIOs' present financial environment, planning, and self-sustainability methods. Future studies will be needed as RHIOs continue to grow and move toward the implementation phase of their development.

  19. Accelerating Information Retrieval from Profile Hidden Markov Model Databases.

    Directory of Open Access Journals (Sweden)

    Ahmad Tamimi

    Full Text Available Profile Hidden Markov Model (Profile-HMM is an efficient statistical approach to represent protein families. Currently, several databases maintain valuable protein sequence information as profile-HMMs. There is an increasing interest to improve the efficiency of searching Profile-HMM databases to detect sequence-profile or profile-profile homology. However, most efforts to enhance searching efficiency have been focusing on improving the alignment algorithms. Although the performance of these algorithms is fairly acceptable, the growing size of these databases, as well as the increasing demand for using batch query searching approach, are strong motivations that call for further enhancement of information retrieval from profile-HMM databases. This work presents a heuristic method to accelerate the current profile-HMM homology searching approaches. The method works by cluster-based remodeling of the database to reduce the search space, rather than focusing on the alignment algorithms. Using different clustering techniques, 4284 TIGRFAMs profiles were clustered based on their similarities. A representative for each cluster was assigned. To enhance sensitivity, we proposed an extended step that allows overlapping among clusters. A validation benchmark of 6000 randomly selected protein sequences was used to query the clustered profiles. To evaluate the efficiency of our approach, speed and recall values were measured and compared with the sequential search approach. Using hierarchical, k-means, and connected component clustering techniques followed by the extended overlapping step, we obtained an average reduction in time of 41%, and an average recall of 96%. Our results demonstrate that representation of profile-HMMs using a clustering-based approach can significantly accelerate data retrieval from profile-HMM databases.

  20. OBJECTIVES AND FUNCTIONS OF FINANCIAL STATEMENTS UNDER ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2015-12-01

    Full Text Available As Radu said (2009, pag. 91 [6] logical approach developed by accounting, presentation of an exact image of the heritage, the financial situation and financial results, based on a rational thought, a gradual knowledge domain investigated, concepts, tools and processes that allow a better understanding of the essence of economic phenomena and processes. Theoretical framework brings together a number of concepts that are considered fundamental to regulatory or accounting systems applied at the level of the entity to have clearly specified the coordinates of the base and are able to achieve cohesion between the objective of financial statements as true and fair view, financial information and policy characteristics and estimation techniques as a form of expression towards the recognition and presentation of economic reality. The author considers, in the context of the defined system applied within the accounting entities in general, that principles, presents not only a crucial premise, as well as needed necessity in order to show an exact image of the performance and financial position of the entity.

  1. Information security – a new challenge for the young and future financial auditors

    Directory of Open Access Journals (Sweden)

    Sînziana-Maria RÎNDAȘU

    2016-06-01

    Besides the survey used, five auditors who work in Big Four companies were interviewed, in order to highlight the way in which the profession is adapting to technological changes, especially in the case of assessing controls of information technology systems and information security. From the results of the interview it can be concluded that within the Big Four companies, there is a high level of awareness regarding the necessity of solid knowledge in the information technology field. The paper is the first to examine the perception of young and future financial auditors from Romania, regarding the impact that the information security has on audit missions.

  2. The financial information in the credit market for micro and small businesses, in underdeveloped regions

    Directory of Open Access Journals (Sweden)

    Juan José Chable Sangeado

    2012-07-01

    Full Text Available This research analyzed the role that financial information plays in the access to external financial resources for micro and small manufacturing businesses (MiSBs in Tabasco, Mexico. There of it was implemented an inquiry aimed to this type of businesses as borrowers of funds. The chi-square test led us to the conclusion that the lack of information has propitiated that the financing for the MiSBs had been mainly from informal sources. The loans mixtures obtained have not been sufficient to realise the MiSBs investment projects, this credit rationing from the bank system, has been one of the main obstacles that MiSBs have had to modernize themselves and to become more competitive. This paper is the first part of a major research upon the credit market of MiSBs in Tabasco, Mexico, which also involves the analysis of the sources of loans in this market.

  3. 12 CFR 989.3 - Requirement to provide financial and other information to the Finance Board and the Office of...

    Science.gov (United States)

    2010-01-01

    ... information to the Finance Board and the Office of Finance. 989.3 Section 989.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.3 Requirement to provide financial and other information to the Finance Board and the Office of Finance. In order to facilitate the...

  4. Integration of Modern Information Technologies in the Field of Financial Accounting

    Directory of Open Access Journals (Sweden)

    Adrian LUPASC

    2011-11-01

    Full Text Available Financial accounting activities are currently influenced as many other important areas that characterize and surrounds the activities within each economic entity, the avalanche of modern information technologies, which are able to improve specific business processes and to ensure future business success. Approach analysis of the impact of new technologies on this field should be so as a starting point to identify the opportunities and the benefits they would bring to specific activities. Information and communication technologies are in use both at the individual level and at the organizational level with the flexibility of the increasingly high, using a huge volume of information that financial accounting with direct impact on all human activities. Basically, it has already made the passage to a new stage:the global network society, whose main features are digitizing and interconnectivity. In this sense, this paper has as its main objective of examining the impact of modern information technologies may have on the financial accounting domain and the identification and submission directions for their integration within organizations.

  5. The Effect of Effective Corporate Governance Structure in Improving Investors' Confidence in the Public Financial Information

    OpenAIRE

    Nabil Alnaser; Osama Samih Shaban; Ziad Al-Zubi

    2014-01-01

    The primary goal of corporate governance is to create a balance of power-sharing among shareholders, directors, and management to enhance shareholder value and protect the interests of other stakeholders. Effective corporate governance structure improves investor confidence, it ensures corporate accountability, enhances the reliability and quality of public financial information, and enhances the integrity and efficiency of the capital market. The study has covered 10 public companies in Jord...

  6. EFFECTS OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM ON PERFORMANCE OF PUBLIC SECTOR IN NIGERIA

    OpenAIRE

    Oyinlola, Olabisi Michael; Folajin, Oyetayo Oyewale; Balogun, Jimoh Oladosu

    2017-01-01

    The purpose of this study is to analyse the effectiveness of Integrated Financial Management Information System (IFMIS) on performance of public sector in Nigeria. Public finance management has come under immense scrutiny by donor community as well as general public in a call for enhanced accountability of the government expenditures for an improved public service delivery. To analyse the effectiveness of identified factors on the use of the system, descriptive and inferential statistics were...

  7. Information-theoretic approach to lead-lag effect on financial markets

    Science.gov (United States)

    Fiedor, Paweł

    2014-08-01

    Recently the interest of researchers has shifted from the analysis of synchronous relationships of financial instruments to the analysis of more meaningful asynchronous relationships. Both types of analysis are concentrated mostly on Pearson's correlation coefficient and consequently intraday lead-lag relationships (where one of the variables in a pair is time-lagged) are also associated with them. Under the Efficient-Market Hypothesis such relationships are not possible as all information is embedded in the prices, but in real markets we find such dependencies. In this paper we analyse lead-lag relationships of financial instruments and extend known methodology by using mutual information instead of Pearson's correlation coefficient. Mutual information is not only a more general measure, sensitive to non-linear dependencies, but also can lead to a simpler procedure of statistical validation of links between financial instruments. We analyse lagged relationships using New York Stock Exchange 100 data not only on an intraday level, but also for daily stock returns, which have usually been ignored.

  8. PECULIARITIES OF CONSTRUCTION PROFILES OF SECURITY SYSTEMS OF INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    Olga V. Lukinova

    2015-01-01

    Full Text Available Examines the specific issues of building functional and technological profiles of the security systems to ensure the safety of information systems in the paradigm of functional standardization; shows a view of the system of protection based on the model of OSE/RM; studied the composition and structure of the concept of "defense mechanism" for the purpose of profiling third instalment correction representation of the system of protection.

  9. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul J; Peek, Marvin L; Armstrong, Jack L; Wenzel, Paul C; Furey, Kathleen A; Zimmerman, Craig W

    2004-01-01

    .... The USACE Civil Works principal financial statements consist of a consolidated balance sheet, a consolidated statement of net cost, a consolidated statement of changes ill net position, a combined...

  10. Quantifying the variability of financial disclosure information reported by authors presenting at annual spine conferences.

    Science.gov (United States)

    Ju, Brian L; Miller, Christopher P; Whang, Peter G; Grauer, Jonathan N

    2011-01-01

    In recent years, greater attention has been directed toward determining how potential financial conflicts of interest may affect the integrity of biomedical research. To address this issue, various disclosure policies have been adopted in an attempt to increase the transparency of this process. However, the consistency of such reporting among spine surgeons remains unknown. This study quantifies the variability in the self-reported disclosures of individual authors presenting at multiple spine conferences during the same year. The author disclosure information published for the 2008 North American Spine Society (NASS), Cervical Spine Research Society (CSRS), and Scoliosis Research Society (SRS), conferences were compiled into a database. We evaluated the disclosure policy for each society and compared the disclosure listings of authors who presented at more than one of these meetings. Disclosure records were available for 1,231 authors at NASS, 550 at CSRS, and 642 at SRS. Of these individuals, 278 (NASS), 129 (CSRS), and 181 (SRS) presented at one of the other conferences and 40 presented at all three conferences. North American Spine Society and CSRS required disclosure of all financial relationships, whereas SRS only requested disclosures pertinent to authors' presentations. Of the 153 authors who presented at the NASS and CSRS meetings, 51% exhibited discrepancies in their disclosure information. In contrast, only 9% of the 205 individuals whose data was listed at both the NASS and SRS conferences demonstrated irregularities. Similarly, 18% of the 56 authors who had provided information to both CSRS and SRS were inconsistent in their reporting. These findings emphasize the significant variability that currently exists in the reporting of financial conflicts of interest by authors who presented at three major spine conferences within the past year. We believe these discrepancies are likely because of confusion regarding what relationships should be acknowledged

  11. DEVELOPMENT OF DECISION MAKING BY MANAGERS WITH FINANCIAL AND ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Boghean Florin

    2014-07-01

    Full Text Available The quality conditioning of an accountant's job corresponds thus with the competitive level in the company. The operationalization of the used specialty language, on the one hand and on the other hand the efficient management of the financial situation acquire a significant role regarding a strategic partnership at the micro and macroeconomic level in business as long as the managerial structures of understanding the economic reality are put in correlation with the accountant's socio-professional training in the firm/concern. Even if the professional accountant is paid by a determined client, which is the final beneficiary of the development service or audit financial statements, the information drawn from these financial statements are used by those who form the public. In this way, the accounting profession is distinguished from the other profession by accepting its responsibility to the public. There are numerous studies on an international level, dealing with various methods of improving the decision making process. The most competitive multinational companies have already considered the opportunities favored by financial adjustments, directed at streamlining the accounting functions and they have also trained professionals in the field of accounting that would successfully perform as business partners, thus assisting the decision making process within the organization. The financial adjustments have become essential for many companies that have thus gained a significant competitive advantage. The plan for improving the efficiency of the financial function is very clear, but the training of the business partners who would provide assistance in making decisions still remains a challenge. The economic perspective on the account reality highlights a pragmatic materialization, at the company’s level, of some specific skills designed to support the important role that the financial situations have. So, the individual significations of the

  12. The acquisition and use of information to make investment decisions: a study of financial analysts in China

    OpenAIRE

    Wang, J; Ahammad, M

    2012-01-01

    This study draws upon semi-structured interviews with 23 Chinese financial analysts (Beijing, Shanghai) to examine how they improve their information comprehension through private information search and use such information to evaluate company value. Despite working in state-owned institutions, Chinese financial analysts claim that their analytical framework is similar to their counterparty in the Western setting. However, our results indicate that Chinese analyst's analytical practice is con...

  13. 77 FR 59206 - Notice of Submission of Proposed Information Collection to OMB; OSHC Financial Reporting Form

    Science.gov (United States)

    2012-09-26

    ... ] Program, require the financial reporting by grantees. This tracking of grantee financial data is solely in... Financial Reporting Form. OMB Approval Number: 2501-Pending. Form Numbers: None. Description of the Need for... Planning Grant Program, require the financial reporting by grantees. This tracking of grantee financial...

  14. THE INFORMATIONAL VALENCES OF THE FINANCIAL SIGNALS SYSTEM USED IN THE EVALUATION OF COMPANIES GLOBAL PERFORMANCE

    Directory of Open Access Journals (Sweden)

    elena0202r@gmail.com

    2008-05-01

    Full Text Available For a long period of time the analysis of company’s performance has been approached preponderant or only for financial point of view, but in the last half of century, because of an environment characterized by intensified competition, there have been elaborated and developed a number of measurement tools, the goal of which is to reflect all the factors involved in a company’s performance.The practic goal of performance measurement, the standard it refers to and the measuring tools are tightly correlated with the objectives of each of the company’s stakeholders. In order to obtain a good quantification of company’s performance is necessary to use a system of indicators that may provide reliable information for evaluating the degree to which firm’s objectives are reached. In this system, financial indicators remain, an essential tool of management, regardless the changes which affect the company’s environment.

  15. A Firm Level Study of Information Technology Productivity in Europe Using Financial and Market Based Measures

    Directory of Open Access Journals (Sweden)

    Alan Peslak

    2004-05-01

    Full Text Available For many years, business has invested significant resources in information technology, hardware, software, and manpower. The Productivity Paradox is the seeming lack of productivity gains despite the increased investment in IT. For many years the existence of a Productivity Paradox has been the subject of research interest. Conflicting results have been obtained from a variety of data sets. Until this time however there has been no study that has investigated European companies’ use of information technology and its impact on productivity. The objective of this study was to investigate information technology productivity with a new data set from a European published source, and measuring productivity using both market and financial based measures. Results of the study indicated that information technology did have a consistent positive impact on firm level productivity in Europe for the years 1996, 1997, and 1998. Both market and financial based productivity measures provided consistent positive significant returns with regard to IT productivity. The major contribution of the study is that it provides an analysis of the impact of European information technology on firm and economic productivity.

  16. How much is new information worth? Evaluating the financial benefit of resolving management uncertainty

    Science.gov (United States)

    Maxwell, Sean L.; Rhodes, Jonathan R.; Runge, Michael C.; Possingham, Hugh P.; Ng, Chooi Fei; McDonald Madden, Eve

    2015-01-01

    Conservation decision-makers face a trade-off between spending limited funds on direct management action, or gaining new information in an attempt to improve management performance in the future. Value-of-information analysis can help to resolve this trade-off by evaluating how much management performance could improve if new information was gained. Value-of-information analysis has been used extensively in other disciplines, but there are only a few examples where it has informed conservation planning, none of which have used it to evaluate the financial value of gaining new information. We address this gap by applying value-of-information analysis to the management of a declining koala Phascolarctos cinereuspopulation. Decision-makers responsible for managing this population face uncertainty about survival and fecundity rates, and how habitat cover affects mortality threats. The value of gaining new information about these uncertainties was calculated using a deterministic matrix model of the koala population to find the expected population growth rate if koala mortality threats were optimally managed under alternative model hypotheses, which represented the uncertainties faced by koala managers. Gaining new information about survival and fecundity rates and the effect of habitat cover on mortality threats will do little to improve koala management. Across a range of management budgets, no more than 1·7% of the budget should be spent on resolving these uncertainties. The value of information was low because optimal management decisions were not sensitive to the uncertainties we considered. Decisions were instead driven by a substantial difference in the cost efficiency of management actions. The value of information was up to forty times higher when the cost efficiencies of different koala management actions were similar. Synthesis and applications. This study evaluates the ecological and financial benefits of gaining new information to inform a conservation

  17. Informal payments in the Greek health sector amid the financial crisis: old habits die last...

    Science.gov (United States)

    Souliotis, Kyriakos; Golna, Christina; Tountas, Yannis; Siskou, Olga; Kaitelidou, Daphne; Liaropoulos, Lycourgos

    2016-03-01

    Under-the-table informal payments are commonplace as reimbursements for health care services in Greece. As the country faces a severe financial crisis, the need to investigate the extent of such payments, their incidence and their impact on household income is pressing. A survey of 2,741 persons from across the country was conducted between December 2011 and February 2012. The sample was defined via a multistage selection process using a quota for municipality of residence, sex and age. The maximum error margin was 2.41% with a confidence interval of 95%. The survey reports under-the-table payments for approximately 32.4% of public hospital admissions. Private clinics, which display the bulk of out-of-pocket payments, naturally display the lowest under-the-table payments. The highest percentage of under-the-table payments in the private sector appears at visits to private practitioners and dentists (36%). Informal payments are most frequently made upon request, prior to service provision, to facilitate access to care and to reduce waiting times, and at a much lower percentage, to post-service provision, and out of gratitude. This survey reveals that, due to severe financial pressure, there is a growing unwillingness of citizens to pay informally and an increasing demand for these payments as a prerequisite for access to services or to redeem services provided. This "hidden" financial burden of at least 27% impacts negatively on the living conditions of households and is not reported as purchasing ability or cost of living.

  18. Development of an Effective School-Based Financial Management Profile in Malaysia: The Delphi Method Application

    Science.gov (United States)

    Radzi, Norfariza Mohd; Ghani, Muhammad Faizal A.; Siraj, Saedah

    2015-01-01

    The agenda for national development requires a persistent improvement in education as a tool for creating knowledgeable human capital, highly skilled labour, a high technology society and ultimately a highly civilized nation for the future challenging world. It requires considerable financial and technical investment as well as effective and…

  19. Adult informal caregivers reporting financial burden in Hawaii, Kansas, and Washington: Results from the 2007 Behavioral Risk Factor Surveillance System.

    Science.gov (United States)

    Kusano, Claudia T; Bouldin, Erin D; Anderson, Lynda A; McGuire, Lisa C; Salvail, Florentina R; Simmons, Katrina Wynkoop; Andresen, Elena M

    2011-10-01

    Given the unpaid nature of the work, informal caregiving can create a financial burden for caregivers. Little has been done to identify specific predictors of experiencing financial burden. This study investigated demographic and health factors comparing caregivers who reported having or not having financial burden. Data are derived from adult caregivers (N = 3,317) as part of the 2007 Behavioral Risk Factor Surveillance System in Hawaii, Kansas, and Washington. The adjusted odds ratios for reporting a financial burden were estimated for demographic and other risk factors. Caregivers who reported a financial burden were younger, had lower incomes, were more likely to be current smokers, have had a stroke, and rate their health as fair or poor compared to caregivers who did not report a financial burden. Caregivers who were younger (ages 18-34), resided with care recipients, spent 20-39 hours per week providing care, and reported having a disability were at a statistically significantly higher odds of reporting a financial burden. Given the current economic difficulties faced by many Americans, further insights into the perceived financial burdens experienced by informal caregivers as well as linkages to policy and programs designed to support caregivers are critical for public health professionals to address the expanding needs in states and communities. Published by Elsevier Inc.

  20. Soon we will almost all use IFRS when preparing accounting information – but does that improve financial statements’ comparability?

    DEFF Research Database (Denmark)

    Schøler, Finn

    2013-01-01

    OBJECTIVES AND RESEARCH QUESTIONS One of the objectives of using the framework of IFRS / IAS throughout the world is to facilitate more transparent comparability of the financial information presented by the companies. But do we use the IFRS principles in the same way everywhere? Does it make sense...... to prescribe some accounting practice such as references to the process or input part of producing accounting information when the alleged aim is to improve the comparability of the accounting information provided by the companies, i.e. the financial statements or the output part? DATA & METHODS From...... the global ORBIS-database, we selected all listed non-financial and non-insurance companies with a turnover in the last available financial year larger than 100 million USD, which left us with more than 18 thousand public accounts (companies) from 124 different countries from all over the world. Based...

  1. CONTEMPORARY APPROACHES OF COMPANY PERFORMANCE ANALYSIS BASED ON RELEVANT FINANCIAL INFORMATION

    Directory of Open Access Journals (Sweden)

    Sziki Klara

    2012-12-01

    Full Text Available In this paper we chose to present two components of the financial statements: the profit and loss account and the cash flow statement. These summary documents and different indicators calculated based on them allow us to formulate assessments on the performance and profitability on various functions and levels of the company’s activity. This paper aims to support the hypothesis that the accounting information presented in the profit and loss account and in the cash flow statement is an appropriate source for assessing company performance. The purpose of this research is to answer the question linked to the main hypothesis: Is it the profit and loss statement or the cash flow account that reflects better the performance of a business? Based on the literature of specialty studied we tried a conceptual, analytical and practical approach of the term performance, overviewing some terminological acceptations of the term performance as well as the main indicators of performance analysis on the basis of the profit and loss account and of the cash flow statement: aggregated indicators, also known as intermediary balances of administration, economic rate of return, rate of financial profitability, rate of return through cash flows, operating cash flow rate, rate of generating operating cash out of gross operating result. At the same time we had a comparative approach of the profit and loss account and cash flow statement, outlining the main advantages and disadvantages of these documents. In order to demonstrate the above theoretical assessments, we chose to analyze these indicators based on information from the financial statements of SC Sinteza SA, a company in Bihor county, listed on the Bucharest Stock Exchange.

  2. The Average Mutual Information Profile as a Genomic Signature

    Directory of Open Access Journals (Sweden)

    Schuster Sheldon M

    2008-01-01

    Full Text Available Abstract Background Occult organizational structures in DNA sequences may hold the key to understanding functional and evolutionary aspects of the DNA molecule. Such structures can also provide the means for identifying and discriminating organisms using genomic data. Species specific genomic signatures are useful in a variety of contexts such as evolutionary analysis, assembly and classification of genomic sequences from large uncultivated microbial communities and a rapid identification system in health hazard situations. Results We have analyzed genomic sequences of eukaryotic and prokaryotic chromosomes as well as various subtypes of viruses using an information theoretic framework. We confirm the existence of a species specific average mutual information (AMI profile. We use these profiles to define a very simple, computationally efficient, alignment free, distance measure that reflects the evolutionary relationships between genomic sequences. We use this distance measure to classify chromosomes according to species of origin, to separate and cluster subtypes of the HIV-1 virus, and classify DNA fragments to species of origin. Conclusion AMI profiles of DNA sequences prove to be species specific and easy to compute. The structure of AMI profiles are conserved, even in short subsequences of a species' genome, rendering a pervasive signature. This signature can be used to classify relatively short DNA fragments to species of origin.

  3. A Financial Profile of the Terrorism of Al-Qaeda and its Affiliates

    Directory of Open Access Journals (Sweden)

    Juan Miguel del Cid Gómez

    2010-11-01

    Full Text Available This working document offers an analysis of the sources of financing of the Al-Qaeda network including some of its affiliated groups. The development of Al-Qaeda's financing has been similar to the evolution of its operational structure. The organization is currently under significant financial pressure. However, the number and magnitude of terrorist attacks attributed to Al-Qaeda in a number of countries implies that the network continues to have access to substantial financial resources to support its activities. The international community has so far not succeeded in cutting off many of Al-Qaeda's sources of financing; the organisation continues to access funding from wealthy benefactors, legitimate business and criminal activities.

  4. Financial incentives, quality improvement programs, and the adoption of clinical information technology.

    Science.gov (United States)

    Robinson, James C; Casalino, Lawrence P; Gillies, Robin R; Rittenhouse, Diane R; Shortell, Stephen S; Fernandes-Taylor, Sara

    2009-04-01

    Physician use of clinical information technology (CIT) is important for the management of chronic illness, but has lagged behind expectations. We studied the role of health insurers' financial incentives (including pay-for-performance) and quality improvement initiatives in accelerating adoption of CIT in large physician practices. National survey of all medical groups and independent practice association (IPA) physician organizations with 20 or more physicians in the United States in 2006 to 2007. The response rate was 60.3%. Use of 19 CIT capabilities was measured. Multivariate statistical analysis of financial and organizational factors associated with adoption and use of CIT. Use of information technology varied across physician organizations, including electronic access to laboratory test results (medical groups, 49.3%; IPAs, 19.6%), alerts for potential drug interactions (medical groups, 33.9%; IPAs, 9.5%), electronic drug prescribing (medical groups, 41.9%; IPAs, 25.1%), and physician use of e-mail with patients (medical groups, 34.2%; IPAs, 29.1%). Adoption of CIT was stronger for physician organizations evaluated by external entities for pay-for-performance and public reporting purposes (P = 0.042) and for those participating in quality improvement initiatives (P quality improvement initiatives are associated with greater use of CIT by large physician practices.

  5. Integrated Financial Management Information Systems: Guidelines for effective implementation by the public sector of South Africa

    Directory of Open Access Journals (Sweden)

    Christoffel J. Hendriks

    2012-12-01

    Full Text Available Background: Integrated Financial Management Information Systems (IFMIS can improve public sector management by providing real-time financial information to managers in order to enhance their decision-making capabilities. The South African Public Service is currently busy with the implementation of an IFMIS. However, the implementation of such a project has proved to be a very demanding undertaking and has not been met with resounding success.Objectives: The research was conducted in order to identify the challenges and risks that are involved in the implementation of the IFMIS in South Africa. After identification of the challenges and risks, solutions or guidelines were developed that may make the implementation more successful.Method: The methodology that was used is that of a literature study where theories were explored and used to solve a research problem. Based on the theoretical research, solutions and guidelines were developed to solve challenges and risks experienced.Results: The results indicated that there are a number of challenges involved with the implementation of an IFMIS. A set of best practice guidelines was developed that may make the implementation more successful.Conclusion: The sheer size and complexity of an IFMIS poses significant challenges and a number of risks to the implementation process. There are, however, critical success factors or best practices that can be used for the project to succeed. It is recommended that these best practices be used by the South African Public Service.

  6. Social Circles Detection from Ego Network and Profile Information

    Science.gov (United States)

    2014-12-19

    0704-0188 3. DATES COVERED (From - To) - UU UU UU UU Approved for public release; distribution is unlimited. Social Circles Detection from Ego Network...Research Triangle Park, NC 27709-2211 ego network, social copying community REPORT DOCUMENTATION PAGE 11. SPONSOR/MONITOR’S REPORT NUMBER(S) 10. SPONSOR...ABSTRACT Social Circles Detection from Ego Network and Profile Information Report Title This report presents a study making our first approach to the

  7. The Information Content of Note Disclosures and MD&A Information in the Financial Report – A Study of Market Reactions in Denmark

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Sønderby Jeppesen, Carsten; Madsen, Kasper

    2015-01-01

    The preparation of disclosures in the financial report constitutes a significant cost to most companies, but do the disclosures have information content to investors? This paper examines stock market reactions to the release of note disclosures and MD&A (management discussion and analysis......) information. The study is based on data from the Danish capital market in 2006-2009 because here it is largely possible to isolate the release of such information from other information in the financial report. The primary results suggest that for some companies, note disclosures and information in the MD...

  8. The Zax Information Profile: a measure of college adjustment.

    Science.gov (United States)

    Sturm, D; Zax, M; Clarfield, S P; Pratt, D M

    1977-08-01

    Evaluated the effectiveness of the Zax Information Profile (ZIP), a personality test based on general fund of information, in discriminating between college students who sought mental health services and those who did not, Three successive classes of freshmen students at the Eastman School of Music of the University of Rochester were administered the ZIP. Help-seeking students were matched with non-help-seeking students for sex, age, and intellectual ability. The hypothesis that ZIP scores would differentiate between these two groups was supported by the data. The potential use of the ZIP as a predictor of college adjustment and as a useful entrance screening device was discussed.

  9. PhyDesign: an online application for profiling phylogenetic informativeness

    Directory of Open Access Journals (Sweden)

    Townsend Jeffrey P

    2011-05-01

    Full Text Available Abstract Background The rapid increase in number of sequenced genomes for species across of the tree of life is revealing a diverse suite of orthologous genes that could potentially be employed to inform molecular phylogenetic studies that encompass broader taxonomic sampling. Optimal usage of this diversity of loci requires user-friendly tools to facilitate widespread cost-effective locus prioritization for phylogenetic sampling. The Townsend (2007 phylogenetic informativeness provides a unique empirical metric for guiding marker selection. However, no software or automated methodology to evaluate sequence alignments and estimate the phylogenetic informativeness metric has been available. Results Here, we present PhyDesign, a platform-independent online application that implements the Townsend (2007 phylogenetic informativeness analysis, providing a quantitative prediction of the utility of loci to solve specific phylogenetic questions. An easy-to-use interface facilitates uploading of alignments and ultrametric trees to calculate and depict profiles of informativeness over specified time ranges, and provides rankings of locus prioritization for epochs of interest. Conclusions By providing these profiles, PhyDesign facilitates locus prioritization increasing the efficiency of sequencing for phylogenetic purposes compared to traditional studies with more laborious and low capacity screening methods, as well as increasing the accuracy of phylogenetic studies. Together with a manual and sample files, the application is freely accessible at http://phydesign.townsend.yale.edu.

  10. COMPUTER MODELING OF FINANCIAL INFORMATION FOR BUSINESS PLANS (XBRL - EXTENSIBLE BUSINESS REPORTING LANGUAGE

    Directory of Open Access Journals (Sweden)

    Valeriu LUPU

    2017-06-01

    Full Text Available The quality of a manager's decision improves based on high quality financial statements, hence the need to find means to increase the quality of financial reporting, specifically to increase the quality of the assurance process. The ultimate aim is to reduce the skepticism of users of financial data and to use XBRL as Internet-based technology to enable electronic preparation and exchange of worldwide financial statements.

  11. FINANCIAL LITERACY, FINANCIAL EDUCATION AND ECONOMIC OUTCOMES.

    Science.gov (United States)

    Hastings, Justine S; Madrian, Brigitte C; Skimmyhorn, William L

    2013-05-01

    In this article we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature, and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the extent to which a competitive market provides incentives for firms to educate consumers or offer products that facilitate informed choice. We review the literature on alternative policies to improve financial outcomes, and compare the evidence to evidence on the efficacy and cost of financial education. Finally, we discuss directions for future research.

  12. 17 CFR 210.12-04 - Condensed financial information of registrant.

    Science.gov (United States)

    2010-04-01

    ... and for the same periods for which audited consolidated financial statements are required. The... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... with complete financial statements may be omitted with the exception of disclosures regarding material...

  13. 26 CFR 1.6049-7T - Market discount fraction reported with other financial information with respect to REMICs and...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary). 1.6049-7T... TAX (CONTINUED) INCOME TAXES Information Returns § 1.6049-7T Market discount fraction reported with...

  14. Competitiveness analysis on the grounds of information from the annual financial statements of the enterprise

    Directory of Open Access Journals (Sweden)

    Ivanova Rositsa

    2010-01-01

    Full Text Available Competitiveness is a category which is innate in every economic subject. It shows itself in the conditions of market competition. Between competition and competitiveness objectively exist mutual relations and dependence. The presence of competition is a prerequisite for rise of competitiveness and for its manifestation in the real business. In the scientific literature, there is no synonymous definition of the nature of competitiveness. This paper represents an attempt at systematization of the views on this scientific issue. The methodology and the methods of competitiveness analysis should be based on a system of methods. The purpose of this paper is to present possibilities for use of information from the annual financial statements of the enterprises for analysis of their competitiveness by taking into consideration the legislative decisions and the specific business conditions in the Republic of Bulgaria. .

  15. 10 CFR Appendix C to Part 50 - A Guide for the Financial Data and Related Information Required To Establish Financial...

    Science.gov (United States)

    2010-01-01

    ... research reactors. IV. Additional Information The Commission may, from time to time, request the applicant... questions they may have relating to the requirements of the Commission's regulations or the information set... construction cost estimates for production and utilization facilities other than nuclear power reactors will...

  16. The Need to Adapt to New Financial Accounting Technologies Information in the Context of Global Economic Crisis

    Directory of Open Access Journals (Sweden)

    Enrique BONSON-PONTE

    2010-12-01

    Full Text Available Today, accounting is a necessity and not a desire. Concerns for the improvement of accounting practices are necessary, especially in Romania, where these activities are strengthened with the progress of the Romanian economy integration into the structures of the European Union. This paper carried an objective analysis of how the web report is now being made by financial and accounting information, presents the disadvantages of this approach to reporting introduced, but the potential benefits that could be created by the rapid adoption of international standards for reporting financial information website, too. At the same time, the paper tries to create new opportunities as soon as possible regarding the adoption of intelligent technologies, which, coupled with language Web reporting financial information.

  17. An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery

    NARCIS (Netherlands)

    Wiersma, E.

    2008-01-01

    In this exploratory field study, I test the relative and incremental information content of two non-financial performance measures compared to financial performance measures for future financial performance. The proprietary database used is from the contracts of the managers of 27 responsibility

  18. Hidden profiles and concealed information: strategic information sharing and use in group decision making.

    Science.gov (United States)

    Toma, Claudia; Butera, Fabrizio

    2009-06-01

    Two experiments investigated the differential impact of cooperation and competition on strategic information sharing and use in a three-person group decision-making task. Information was distributed in order to create a hidden profile so that disconfirmation of group members' initial preferences was required to solve the task. Experiment 1 revealed that competition, compared to cooperation, led group members to withhold unshared information, a difference that was not significant for shared information. In competition, compared to cooperation, group members were also more reluctant to disconfirm their initial preferences. Decision quality was lower in competition than in cooperation, this effect being mediated by disconfirmation use and not by information sharing. Experiment 2 replicated these findings and revealed the role of mistrust in predicting strategic information sharing and use in competition. These results support a motivated information processing approach of group decision making.

  19. "Close Readings" of Internet Corporate Financial Reporting: Towards a More Critical Pedagogy on the Information Highway.

    Science.gov (United States)

    Amernic, Joel H.

    1998-01-01

    Discusses a curriculum strategy based upon a hierarchy of four close readings of corporate financial reporting Web sites (described as (1) objective characteristics, (2) internet financial reporting as rhetoric, (3) metaphor and thought, and (4) deconstruction) that is proffered as part of a curriculum objective to encourage university business…

  20. Converging Transnational Financial Reporting Standards: Validating the Joint FASB/IASB Concept of Information Quality

    Science.gov (United States)

    Watkins, Jim

    2012-01-01

    Accelerating cross-border investing activity transformed global financial markets during the latter part of the 20th century. Due to lack of trans-cultural consistency comparability in financial reporting was compromised hindering multinational investment. In light thereof there is a movement afoot among international authorities to converge…

  1. Team locus-of-control composition, leadership structure, information acquisition, and financial performance: A business simulation study

    NARCIS (Netherlands)

    Boone, Christophe; Van Olffen, W; van Witteloostuijn, A

    2005-01-01

    We argue that team information acquisition mediates the effect of the relationship of team locus-of-control composition and leadership structure on team financial performance in a decision-making context. Hypotheses were tested on 44 teams participating in an elaborate and lengthy international

  2. Information profiles on potential occupational hazards: nitrophenols. Draft report (Second)

    Energy Technology Data Exchange (ETDEWEB)

    1981-04-01

    Information profiles are presented for the following nitrophenols: 2-nitrophenol, 3-nitrophenol, 4-nitrophenol, 2,4-dinitrophenol, and 2,4,6-trinitrophenol. The mononitrophenols were moderately toxic to animals, causing initial stimulation and subsequent depression of the respiratory and central nervous systems. Positive results were obtained in several mutagenicity assays for 3-nitrophenol and 4-nitrophenol. 2,4,-Dinitrophenol was far more acutely toxic than other important nitrophenol derivatives. It was able to uncouple oxidative phosphorylation by suppressing the coupling of electron flow to synthesis of adenosine triphosphatase. It caused weakness, intense thirst and sweating, increased body temperature and respiration rate, neuritis, convulsions, and the rapid onset of rigor mortis after death. It has also caused cataracts in humans when used as a weight-reducing aid. Inhalation of 2,4,6-trinitrophenol has caused considerable irritation to the eyes and to the mucous membrane of the respiratory tract. Dermal exposure has produced severe skin irritation and sensitization.

  3. Entropic Profiler - detection of conservation in genomes using information theory.

    Science.gov (United States)

    Fernandes, Francisco; Freitas, Ana T; Almeida, Jonas S; Vinga, Susana

    2009-05-05

    In the last decades, with the successive availability of whole genome sequences, many research efforts have been made to mathematically model DNA. Entropic Profiles (EP) were proposed recently as a new measure of continuous entropy of genome sequences. EP represent local information plots related to DNA randomness and are based on information theory and statistical concepts. They express the weighed relative abundance of motifs for each position in genomes. Their study is very relevant because under or over-representation segments are often associated with significant biological meaning. The Entropic Profiler application here presented is a new tool designed to detect and extract under and over-represented DNA segments in genomes by using EP. It allows its computation in a very efficient way by recurring to improved algorithms and data structures, which include modified suffix trees. Available through a web interface http://kdbio.inesc-id.pt/software/ep/ and as downloadable source code, it allows to study positions and to search for motifs inside the whole sequence or within a specified range. DNA sequences can be entered from different sources, including FASTA files, pre-loaded examples or resuming a previously saved work. Besides the EP value plots, p-values and z-scores for each motif are also computed, along with the Chaos Game Representation of the sequence. EP are directly related with the statistical significance of motifs and can be considered as a new method to extract and classify significant regions in genomes and estimate local scales in DNA. The present implementation establishes an efficient and useful tool for whole genome analysis.

  4. APPLICATION OF EUROPEAN STANDARDS OF FINANCIAL STATEMENTS – INFORMATIONAL RESOURSE OF CONSUMER COOPERATION DEVELOPMENT IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Stepan KOSHKAROV

    2016-07-01

    Full Text Available More than 120 countries use the International Financial Reporting Standards (IFRS and the International Accounting Standards (IAS. The Association Agreement between Ukraine and the EU obliges Ukraine to consider European convergence of accounting and reporting. Since 2012 for some entities the use of IFRS has been compulsory, but for others – voluntary. This trend coincides with the imperative necessity of the consumer cooperation of Ukraine to reform its multilevel informational system as a key component of its effective management and successful implementation of controlling. It is proposed to start reforming with the introduction of IFRS and IAS. Consumer cooperation represents cooperative sector of Ukrainian economy and is included into different international and European cooperative associations. With its historic mission to meet the needs of its members, socio-economic and cultural development of rural areas, in terms of the crisis it faces the serious problem of the systemic reforming under existing conditions through the innovative development and use of experience of economically developed countries, especially the EU.

  5. Material Accounting and Management Control Weaknesses in the Defense Agencies' FYs 1995 and 1996 Financial Information

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1997-01-01

    The primary audit objective was to summarize Defense agency accounting system weaknesses and related management control program weaknesses identified during audits of defense agencies' FYs 1995 and 1996 financial data...

  6. Profile of medical information sought by Polish travelers

    Directory of Open Access Journals (Sweden)

    Krzysztof Korzeniewski

    2016-09-01

    Full Text Available Background. International travel is growing constantly throughout the world, with an annual growth rate estimated at 4%. According to the United Nations World Tourism Organization, the number of international travelers reached 1.184 billion in 2015. Owing to unprecedented interest in foreign travel, including travel to tropical countries, it is important for travelers to gain access to information on the most prevalent health hazards in destination countries and on recommended prevention measures. Objectives. This article describes the profile of medical information sought by Polish travelers on a website run by the Department of Epidemiology and Tropical Medicine, Military Institute of Medicine (Gdynia, Poland. Material and methods. The retrospective study was based on the statistical analysis of the number of visits to www.medycynatropikalna. pl between 2012 and 2015 and in the individual months of 2015. Results. Analysis shows a significant increase in the number of visits to the travel medicine website, from 76,369 in 2012 to 456,613 in 2015. In 2015, the website was most often visited in January, June, and the October–December period. Internet users most commonly sought information on vaccinations before going to Thailand, India, Kenya, anzania/Zanzibar, as well as on illnesses like yellow fever, HIV/AIDS, typhoid fever, and Ebola hemorrhagic fever during its outbreak in West Africa. Conclusions . The considerable increase in the number of visits to w.medycynatropikalna.pl in recent years is evidence of a growing interest in travel medicine and a greater awareness of health among travelers. The majority of website searches concerned Asia, Africa, and Central America, which may suggest a growing interest in travel to tropical countries.

  7. Socio-sanitary profile and information for living kidney donors and recipients in three Andalusian hospitals.

    Science.gov (United States)

    Calvo-Calvo, Manuel-Ángel; Morgado Almenara, Isabel; Gentil Govantes, Miguel Ángel; Moreno Rodríguez, Andrés; Puertas Cruz, Teresa; García Álvarez, Teresa; Carmona Vílchez, María Dolores

    2017-11-09

    Information provided by health professionals to potential donors and recipients is essential for an autonomous and objective decision to make a living kidney donation. To determine the characteristics of the information received by living kidney donors and recipients, to find out their socio-sanitary profile, their socio-demographics, financial and labour characteristics, health and the caregiving activity of these donors and recipients. Observational, descriptive and cross-sectional study of the population of living kidney donors and recipients from the University Hospitals Puerta del Mar (Cádiz), Virgen del Rocío (Seville), and the University Hospital Complex of Granada, between 08/04/2014 and 08/06/2015. According to the 40 living kidney donors and their 40 recipients surveyed, it is mainly nephrologists who make people aware and provide information about living kidney donation. Almost half of recipients require more information so the evaluation processes and pre-donation information should be updated. In general, the living kidney donor is female, aged 50, with primary/secondary education, lives with a partner and is related to the kidney recipient. Also, the living kidney donor is in paid employment, is overweight, perceives her health as very good or good, and does not smoke or drink alcohol. However, the typical living kidney recipient is male, aged 44 and has completed secondary school studies and vocational training. Furthermore, he does not work, perceives his health as good or regular, and he is an independent person for activities of daily living. Copyright © 2017 Sociedad Española de Nefrología. Published by Elsevier España, S.L.U. All rights reserved.

  8. THE ROLE OF THE PRESSURE EXERCISED BY ACCOUNTING INFORMATION USERS IN THE DEVELOPMENT OF FINANCIAL-ACCOUNTING ENGINEERING

    Directory of Open Access Journals (Sweden)

    Laura – Maria POPESCU

    2014-06-01

    Full Text Available The work aims to indicate the methods and the determining factors through which accounting information users can influence the development of financial-accounting engineering. A series of defining elements were extracted, based on a study carried out on Romanian companies, concerning the manner of approaching creativity in accounting. Financial-accounting engineering occurred as a result of the pressure exercised by the accounting information users and of the desire to justify and underlie the company’s business and results as attractively as possible. Based on the collected information, a series of elements were outlined, showing that an important determining factor determinant of financial-accounting engineering is the users’ attitude towards the accounting information. Conclusions show, to a great extent, the confirmation of the initial assumptions, and the fact that the mechanism set off by the concerned individuals through what they excessively aim for uncovers vulnerabilities, and the management therefore acts to cover the users’ need for safety, by granting special dimension to certain balance sheet items.

  9. Information profiles on potential occupational hazards: Phthalates. Draft report (Second)

    Energy Technology Data Exchange (ETDEWEB)

    1982-03-01

    Information profiles are presented for these phthalates: butyl benzyl phthalate, diallyl phthalate, di-n-butyl phthalate, di-2-ethylhexyl phthalate, diethyl phthalate, diisodecyl phthalate, diisononyl phthalate, dimethyl phthalate, ditridecyl phthalate, diundecyl phthalate, N-dexy-N-decyl phthalate and mixed dialkyl (C7 to C11) phthalates. In general, the phthalates had a low order of acute toxicity. Histological damage to the lungs, liver, and kidneys was associated with acute oral and/or intraperitoneal exposures to some of the compounds. Others have caused slight skin and eye irritation. Repeated oral exposure to many of the esters resulted in liver and/or kidney damage. Ingestion of di-n-butyl phthalate in humans caused nausea, dizziness, photophobia, lacrimation and conjunctivitis. Patients receiving blood stored in polyvinvyl chloride bags that contained residual di-2-ethylhexyl phthalate suffered a respiratory distress syndrome called shock lung. Neurological effects have been reported in workers exposed to a mixture of phthalate esters in production vapors. Epidemiological studies of di-2-ethylhexyl phthalate showed no adverse health effects.

  10. Non-extensitivity vs. informative moments for financial models —A unifying framework and empirical results

    Science.gov (United States)

    Herrmann, K.

    2009-11-01

    Information-theoretic approaches still play a minor role in financial market analysis. Nonetheless, there have been two very similar approaches evolving during the last years, one in the so-called econophysics and the other in econometrics. Both generalize the notion of GARCH processes in an information-theoretic sense and are able to capture kurtosis better than traditional models. In this article we present both approaches in a more general framework. The latter allows the derivation of a wide range of new models. We choose a third model using an entropy measure suggested by Kapur. In an application to financial market data, we find that all considered models - with similar flexibility in terms of skewness and kurtosis - lead to very similar results.

  11. TREES OF DAMAGES AS A MODEL OF RISKS ASSESSMENT FOR AVAILABILITY LOSSES AFTER CHANGES IN FINANCIAL INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    S. A. Arustamov

    2013-03-01

    Full Text Available The article deals with the methodology for risks assessment of availability losses in financial information systems after changes made in them by using trees of damages. A description of damages tree generation for each identified possible event is presented that potentially can lead to the system availability loss. An example is given, illustrating the methodology application that gives the possibility to choose the optimal software testing strategy.

  12. TREES OF DAMAGES AS A MODEL OF RISKS ASSESSMENT FOR AVAILABILITY LOSSES AFTER CHANGES IN FINANCIAL INFORMATION SYSTEMS

    OpenAIRE

    S. A. Arustamov; M. G. Genin

    2013-01-01

    The article deals with the methodology for risks assessment of availability losses in financial information systems after changes made in them by using trees of damages. A description of damages tree generation for each identified possible event is presented that potentially can lead to the system availability loss. An example is given, illustrating the methodology application that gives the possibility to choose the optimal software testing strategy.

  13. Informational Capacity of the Financial Statements of Brazilian Banks: An Analysis from the Perspective of Liquidity Risk

    Directory of Open Access Journals (Sweden)

    Orleans Silva Martins

    2012-12-01

    Full Text Available This study aims to analyze the financial statements of Brazilian banks, from the perspective of liquidity risk by exploring whether the Statements of Cash Flows and Notes to these companies meet the requirements concerning the dissemination of liquidity risk demands by IFRS 7 and the principles of the Basel Committee. Additionally, we investigated whether the coefficients of box cover these companies, calculated from the DFC, show some respect to compliance with those requirements. For that, was raised a theoretical framework about liquidity and liquidity risk, and the role of DFC and Notes before the disclosure of information relating to liquidity. Accordingly, an exploratory study was conducted with the 28 companies that comprise the Banks segment of the BM&F Bovespa, through its financial statements for the year 2009. The main results indicate a low capacity of these informative statements about the situation and liquidity risk, given that only 60.71% of the requirements contained in the standards were met. Still, we conclude that the mere fact that it has good cash coverage ratios is not a necessary condition to be among the companies that meet the disclosure requirements of the situation and liquidity risk, or vice versa. Thus, even when companies have good liquidity indicators, the information required by the IASB and the BCBS has not been disclosed in its financial statements.

  14. Fair Value Versus Historical Cost-Based Valuation for Biological Assets: Predictability of Financial Information

    Directory of Open Access Journals (Sweden)

    Josep M. Argilés

    2011-12-01

    Full Text Available There is an intense debate on the convenience of moving from historical cost (HC toward the fair value (FV principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for biological assets brings it into the agricultural domain.This paper performs an empirical study with a sample of Spanish farms valuing biological assets at HC and a sample applying FV, finding no significant differences between both valuation methods to assess future cash flows. However, most tests reveal more predictive power of future earnings under fair valuation of biological assets, which is not explained by differences in volatility of earnings and profitability. The study also evidences the existence of flawed HC accounting practices for biological assets in agriculture, which suggests scarce information content of this valuation method in the predominant small business units existing in the agricultural sector in advanced Western countries.La evolución de la contabilidad desde el coste histórico (CH hacia el valor razonable (VR ha suscitado debates y controversias, tanto en el ámbito profesional, como en el académico. Si bien el debate y los estudios se han referido principalmente a los instrumentos financieros, el requerimiento de la NIC41 de valorar los activos biológicos al VR ha ampliado el debate a la contabilidad agrícola.Este trabajo realiza un estudio empírico mediante una muestra de explotaciones agrícolas españolas que valoran sus activos biológicos al CH y otra que valoran al VR, para comparar el poder predictivo de ambos criterios de valoración. No se encuentran diferencias significativas entre ambos criterios para la predicción de los futuros flujos de tesorería. No obstante, la mayor parte de los tests realizados revelan un mayor poder predictivo de los futuros resultados contables bajo el valor razonable, que no se explica en función de diferencias en la

  15. Testing for a Common Volatility Process and Information Spillovers in Bivariate Financial Time Series Models

    NARCIS (Netherlands)

    J. Chen (Jinghui); M. Kobayashi (Masahito); M.J. McAleer (Michael)

    2016-01-01

    textabstractThe paper considers the problem as to whether financial returns have a common volatility process in the framework of stochastic volatility models that were suggested by Harvey et al. (1994). We propose a stochastic volatility version of the ARCH test proposed by Engle and Susmel (1993),

  16. Information Technology: Making It All Fit. Track III: Financial Impact and Considerations.

    Science.gov (United States)

    CAUSE, Boulder, CO.

    Seven papers from the 1988 CAUSE conference's Track III, Financial Impact and Considerations, are presented. They include: "Providing Applications Development Services in a Competitive Environment" (Donald E. Heller and Mary Ellen Bushnell); "The Cost of Not Staying Current" (Jack T. Tinsley and Betty R. Nyer); "Project…

  17. Financial management information systems 25 years of World Bank experience on what works and what doesn't

    CERN Document Server

    Dener, Cem; Dorotinsky, William Leslie

    2011-01-01

    Since 1984, the World Bank has financed 87 Financial Management Information System (FMIS) projects in 51 countries totaling over US 2.2 billion, of which US 938 million was for FMIS related information and communication technology (ICT) solutions. This study presents the World Bank?s experience with these investment operations to share the achievements and challenges observed, and provide guidance for improving the performance of future projects. The report is structured according to four overarching questions:?What historical patterns emerge from World Bank financed Treasury/FMIS projects?Thi

  18. A Graph is Worth a Thousand Words: How Overconfidence and Graphical Disclosure of Numerical Information Influence Financial Analysts Accuracy on Decision Making

    OpenAIRE

    Cardoso, Ricardo Lopes; Leite, Rodrigo de Oliveira; de Aquino, Andr? Carlos Busanelli

    2016-01-01

    Previous researches support that graphs are relevant decision aids to tasks related to the interpretation of numerical information. Moreover, literature shows that different types of graphical information can help or harm the accuracy on decision making of accountants and financial analysts. We conducted a 4?2 mixed-design experiment to examine the effects of numerical information disclosure on financial analysts? accuracy, and investigated the role of overconfidence in decision making. Resul...

  19. Chebyshev polynomial functions based locally recurrent neuro-fuzzy information system for prediction of financial and energy market data

    Directory of Open Access Journals (Sweden)

    A.K. Parida

    2016-09-01

    Full Text Available In this paper Chebyshev polynomial functions based locally recurrent neuro-fuzzy information system is presented for the prediction and analysis of financial and electrical energy market data. The normally used TSK-type feedforward fuzzy neural network is unable to take the full advantage of the use of the linear fuzzy rule base in accurate input–output mapping and hence the consequent part of the rule base is made nonlinear using polynomial or arithmetic basis functions. Further the Chebyshev polynomial functions provide an expanded nonlinear transformation to the input space thereby increasing its dimension for capturing the nonlinearities and chaotic variations in financial or energy market data streams. Also the locally recurrent neuro-fuzzy information system (LRNFIS includes feedback loops both at the firing strength layer and the output layer to allow signal flow both in forward and backward directions, thereby making the LRNFIS mimic a dynamic system that provides fast convergence and accuracy in predicting time series fluctuations. Instead of using forward and backward least mean square (FBLMS learning algorithm, an improved Firefly-Harmony search (IFFHS learning algorithm is used to estimate the parameters of the consequent part and feedback loop parameters for better stability and convergence. Several real world financial and energy market time series databases are used for performance validation of the proposed LRNFIS model.

  20. Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System

    Directory of Open Access Journals (Sweden)

    Victor Munteanu

    2016-03-01

    Full Text Available Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.

  1. Client protection under Belgian financial law: recent developments in information duties, product intervention and beyond

    OpenAIRE

    Schaeken Willemaers, Gaëtane

    2014-01-01

    L’autorité de surveillance des marchés financiers belge (la ‘FSMA’) a récemment multiplié les initiatives pour la protection des ‘consommateurs financiers’. Elle a contribué à l’élaboration des règles légales nouvelles en cette matière, et a également émis des règlements, avertissements, circulaires et autres communications dans ce cadre. Une question mérite cependant d’être posée: cet activisme va-t-il à l’encontre de la sécurité juridique, de la compétitivité du secteur financier belge, et,...

  2. Toxics Release Inventory Chemical Hazard Information Profiles (TRI-CHIP) Dataset

    Data.gov (United States)

    U.S. Environmental Protection Agency — The Toxics Release Inventory (TRI) Chemical Hazard Information Profiles (TRI-CHIP) dataset contains hazard information about the chemicals reported in TRI. Users can...

  3. Why Financial Advice Cannot Substitute for Financial Literacy?

    OpenAIRE

    M. Debbich

    2015-01-01

    This paper examines the ability of financial advice provided by sellers of financial services to substitute for financial literacy of customers. I set up a simple theoretical model in which an informed financial advisor communicates with a less informed customer of financial services. Given the existence of a conflict of interest from the advisor's perspective, the model predicts that only well financially sophisticated customers receive relevant information from the advisor. This fact tends ...

  4. Financialization and financial profit

    Directory of Open Access Journals (Sweden)

    Arturo Guillén

    2014-09-01

    Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

  5. The reliability of financial information of charitable organizations: an exploratory study based on the Benford’s Law

    Directory of Open Access Journals (Sweden)

    Marco Antonio Figueiredo Milani Filho

    2013-08-01

    Full Text Available Benford's Law (BL is a logarithmic distribution which is useful to detect abnormal patterns of digits in number sets. It is often used as a primary data auditing method for detecting traces of errors, illegal practices or undesired occurrences, such as fraud and earning management. In this descriptive study, I analyzed the financial information (revenue and expenditure of the registered charitable hospitals located in Ontario and Quebec, which have the majority (71.4% of these organizations within Canada. The aim of this study was to verify the reliability of the financial data of the respective hospitals, using the probability distribution predicted by Benford’s Law as a proxy of reliability. The sample was composed by 1,334 observations related to 339 entities operating in the tax year 2009 and 328 entities in 2010, gathered from the Canada Revenue Agency’s database. To analyze the discrepancies between the actual and expected frequencies of the significant-digit, two statistics were calculated: Z-test and Pearson’s chi-square test. The results show that, with a confidence level of 95%, the data set of the organizations located in Ontario and Quebec have similar distribution to the BL, suggesting that, in a preliminary analysis, their financial data are free from bias.

  6. 76 FR 39418 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

    Science.gov (United States)

    2011-07-06

    ... Information and Its Proposed Use The Public Housing Assessment System requires public housing agencies to... programs requires that this information be submitted electronically, using generally accepted accounting... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB; Public Housing...

  7. Barriers to delivering mental health services in Georgia with an economic and financial focus: informing policy and acting on evidence.

    Science.gov (United States)

    Sulaberidze, Lela; Green, Stuart; Chikovani, Ivdity; Uchaneishvili, Maia; Gotsadze, George

    2018-02-13

    Whilst there is recognition that the global burden of disease associated with mental health disorders is significant, the economic resources available, especially in Low and Middle Income Countries, are particularly scarce. Identifying the economic (system) and financial (individual) barriers to delivering mental health services and assessing the opportunities for reform can support the development of strategies for change. A mixed methods study was developed, which engaged with a range of stakeholders from mental health services, including key informants, service managers, healthcare professional and patients and their care-takers. Data generated from interviews and focus groups were analysed using an existing framework that outlines a range of economic and financial barriers to improving mental health practice. In addition, the study utilised health financing and programmatic data. The analysis identified a variety of local economic barriers, including: the inhibition of the diversification of the mental health workforce and services due to inflexible resources; the variable and limited provision of services across the country; and the absence of mechanisms to assess the delivery and quality of existing services. The main financial barriers identified were related to out-of pocket payments for purchasing high quality medications and transportation to access mental health services. Whilst scarcity of financial resources exists in Georgia, as in many other countries, there are clear opportunities to improve the effectiveness of the current mental health programme. Addressing system-wide barriers could enable the delivery of services that aim to meet the needs of patients. The use of existing data to assess the implementation of the mental health programme offers opportunities to benchmark and improve services and to support the appropriate commissioning and reconfiguration of services.

  8. Integration in primary community care networks (PCCNs): examination of governance, clinical, marketing, financial, and information infrastructures in a national demonstration project in Taiwan.

    Science.gov (United States)

    Lin, Blossom Yen-Ju

    2007-06-19

    Taiwan's primary community care network (PCCN) demonstration project, funded by the Bureau of National Health Insurance on March 2003, was established to discourage hospital shopping behavior of people and drive the traditional fragmented health care providers into cooperate care models. Between 2003 and 2005, 268 PCCNs were established. This study profiled the individual members in the PCCNs to study the nature and extent to which their network infrastructures have been integrated among the members (clinics and hospitals) within individual PCCNs. The thorough questionnaire items, covering the network working infrastructures--governance, clinical, marketing, financial, and information integration in PCCNs, were developed with validity and reliability confirmed. One thousand five hundred and fifty-seven clinics that had belonged to PCCNs for more than one year, based on the 2003-2005 Taiwan Primary Community Care Network List, were surveyed by mail. Nine hundred and twenty-eight clinic members responded to the surveys giving a 59.6 % response rate. Overall, the PCCNs' members had higher involvement in the governance infrastructure, which was usually viewed as the most important for establishment of core values in PCCNs' organization design and management at the early integration stage. In addition, it found that there existed a higher extent of integration of clinical, marketing, and information infrastructures among the hospital-clinic member relationship than those among clinic members within individual PCCNs. The financial infrastructure was shown the least integrated relative to other functional infrastructures at the early stage of PCCN formation. There was still room for better integrated partnerships, as evidenced by the great variety of relationships and differences in extent of integration in this study. In addition to provide how the network members have done for their initial work at the early stage of network forming in this study, the detailed surveyed

  9. The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint

    OpenAIRE

    Halíř, Zbyněk

    2010-01-01

    The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended by US GAAP. If it is appropriate wording of US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of the world could be rich sources of inspiration that would help to improve the Czech accounting legislation, the Czech accounting stand...

  10. FINANCIAL STATEMENTS OF MULTILEVEL SYSTEM OF CONSUMER COOPERATION IN UKRAINE, ITS INFORMATIONAL COMPLIANCE WITH MODERN EUROPEAN REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    Stepan KOSHKAROV

    2016-07-01

    Full Text Available More than 120 countries use the International Financial Reporting Standards (IFRS and the International Accounting Standards (IAS. The Association Agreement between Ukraine and the EU obliges Ukraine to European convergence of accounting. Since 2012, for some entities it has been introduced compulsory, but for others - is that self-application of IFRS and INBO. This trend coincides with the imperative necessity of the consumer cooperation of Ukraine to reform its information system as a key component of its effective management and successful implementation of the controlling. It is proposed to start reforming with the introduction of MSFS and IAS.

  11. TXTGate: profiling gene groups with text-based information

    DEFF Research Database (Denmark)

    Glenisson, P.; Coessens, B.; Van Vooren, S.

    2004-01-01

    We implemented a framework called TXTGate that combines literature indices of selected public biological resources in a flexible text-mining system designed towards the analysis of groups of genes. By means of tailored vocabularies, term-as well as gene-centric views are offered on selected textu...... fields and MEDLINE abstracts used in LocusLink and the Saccharomyces Genome Database. Subclustering and links to external resources allow for in-depth analysis of the resulting term profiles....

  12. IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY-

    Directory of Open Access Journals (Sweden)

    Dragu Ioana - Maria

    2011-07-01

    Full Text Available This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It comprises an empirical study on the correlation between information published by companies in consolidated financial statements with respect to borrowing cost policies and a series of variables that characterize a firm. The objectives of this paper involve estimating and establishing an econometric model in which is assumed that disclosure index for information required by IAS 23 depends on certain elements in the form of country of origin, sales, total assets, debt ratio, ROA and ROE. International accounting literature presents a series of studies on the subject of compliance with IAS disclosure requirements. Similar with this paper, various authors considered annual reports as starting point for data gathering in their reasearch on disclosure phenomena. The criteria used for data gathering, processing and analysing have been previously used in a successful manner by important scientists who published in accounting field. The methodology used involves Disclosure Index computation, as well as SPSS data processing, analysis and interpretation of results. Results show that the model is valid, meaning that there is correlation between information disclosure with respect to IAS 23 and the analyzed variables. According to our estimated econometric model, most of the variables maintain a certain influence on disclosure as we can observe a significant correlation level between the studied elements. This research contributes to the development of both accounting field and international accounting literature, by studying borrowing costs disclosed information in relation to certain elements that best characterize the activity of a company. Although an empirical paper, it concentrates also on accounting practices, as it uses real data extracted from annual reports and consolidated financial statements. The importance of this research relies

  13. Evaluation of the ability of people with intellectual disabilities to 'weigh up' information in two tests of financial reasoning.

    Science.gov (United States)

    Willner, P; Bailey, R; Parry, R; Dymond, S

    2010-04-01

    An assessment of mental capacity includes an evaluation of the ability to 'weigh up' information, but how to do this is uncertain. We have previously used a laboratory decision-making task, temporal discounting, which involves a trade-off between the value and the delay of expected rewards. Participants with intellectual disabilities (ID) showed very little evidence of 'weighing up' of information: only a third of participants showed consistent temporal discounting performance, and when present, consistent performance was usually impulsive; and the ability to perform consistently was more strongly related to executive functioning than to IQ. The aim of the present study was to replicate these observations and extend them to a more realistic financial decision-making task. We administered a temporal discounting task and a financial decision-making task, as well as tests of executive functioning and IQ, to 20 participants who attended day services for people with learning disabilities (mean Full-Scale IQ = 59), and to 10 staff members. Performance in both decision-making tasks was related more strongly to executive functioning than to IQ. In both tasks, decisions by service users were made largely on the basis of a single item of information: there was very little evidence in either task that information from two sources was being 'weighed'. The results suggest that difficulty in 'weighing up' information may be a general problem for people with ID, pointing to a need for psycho-educational remediation strategies to address this issue. The importance of executive functioning in decision-making by people with ID is not recognized in the legal test for mental capacity, which in practice includes a possibly irrelevant IQ criterion.

  14. The impact of health information technologies on quality improvement methodologies' efficiency, throughput and financial outcomes: a retrospective observational study.

    Science.gov (United States)

    AlHazme, Raed H; Haque, Syed S; Wiggin, Hal; Rana, Arif M

    2016-12-05

    To evaluate whether or not the utilization of Health Information Technologies (HITs) in Quality Improvement Methodologies (QIMs) has impacts on QIMs' efficiency, throughput and financial outcomes at healthcare organizations and physician practices in the United States. This is a retrospective observational study that was conducted between the years of 2014 and 2015 and relied on two data sources: the Dorenfest Institute dataset and the Healthcare Information and Management Systems Society (HIMSS) Analytics data source. In addition, questionnaires were submitted to collect data about how healthcare settings in the United States had been utilizing QIMs in the last 10 years. The submitted questionnaire invitations yielded 144 responses from 134 hospitals and 10 physician practices. Descriptive statistics were used to assess the condition of the data. This involved the utilization of Box-Whisker plots to visualize the data shape, outliers and variation. The Gamma correlation analysis method was used to evaluate the statistical relationships between the QIM outcomes, efficiency, throughput and financial outcomes, and the employment of HIT systems in QIMs. The study found that 99.3% of the healthcare organizations and physician practices had implemented at least one QIM over the last 10 years. In the QIM implementations, the total numbers of reported utilization instances of manual data collection, electronic health records, lab information systems, pharmacy information systems, computerized provider order entry and radiology information systems were 387, 352, 205, 185, 180 and 158, respectively. Based on a 95% confidence limit, the Gamma statistical test has shown an inverse correlation between the exclusive utilization of manual data collection and the overall QIM efficiency (p = 0.047, Gamma = -0.388) and throughput (p = 0.012, Gamma = -0.593) outcomes. However, the overall QIM financial outcomes were found to have a statistically insignificant

  15. Information dissipation as an early-warning signal for the Lehman Brothers collapse in financial time series

    Science.gov (United States)

    Quax, Rick; Kandhai, Drona; Sloot, Peter M. A.

    2013-05-01

    In financial markets, participants locally optimize their profit which can result in a globally unstable state leading to a catastrophic change. The largest crash in the past decades is the bankruptcy of Lehman Brothers which was followed by a trust-based crisis between banks due to high-risk trading in complex products. We introduce information dissipation length (IDL) as a leading indicator of global instability of dynamical systems based on the transmission of Shannon information, and apply it to the time series of USD and EUR interest rate swaps (IRS). We find in both markets that the IDL steadily increases toward the bankruptcy, then peaks at the time of bankruptcy, and decreases afterwards. Previously introduced indicators such as `critical slowing down' do not provide a clear leading indicator. Our results suggest that the IDL may be used as an early-warning signal for critical transitions even in the absence of a predictive model.

  16. Information needs and information competencies: a case study of the off-site supervision of financial institutions in Brazil

    National Research Council Canada - National Science Library

    Tarapanoff, Kira; Miranda, Silvania V

    2008-01-01

    .... Three dimensions are examine: cognitive, affective and situational. The recognition of an information need was linked to the development of competencies to analyse the problem in focus. Methodology...

  17. Information Security: A Scientometric Study of the Profile, Structure, and Dynamics of an Emerging Scholarly Specialty

    Science.gov (United States)

    Olijnyk, Nicholas Victor

    2014-01-01

    The central aim of the current research is to explore and describe the profile, dynamics, and structure of the information security specialty. This study's objectives are guided by four research questions: 1. What are the salient features of information security as a specialty? 2. How has the information security specialty emerged and evolved from…

  18. 76 FR 6191 - Proposed Agency Information Collection Activities; Comment Request-Thrift Financial Report

    Science.gov (United States)

    2011-02-03

    ... proposed information collection from James Caton, Managing Director, Economics and Industry Analysis... . (1) The person or entity providing the listing service is compensated solely by means of subscription...

  19. Toxics Release Inventory Chemical Hazard Information Profiles (TRI-CHIP) Dataset

    Science.gov (United States)

    The Toxics Release Inventory (TRI) Chemical Hazard Information Profiles (TRI-CHIP) dataset contains hazard information about the chemicals reported in TRI. Users can use this XML-format dataset to create their own databases and hazard analyses of TRI chemicals. The hazard information is compiled from a series of authoritative sources including the Integrated Risk Information System (IRIS). The dataset is provided as a downloadable .zip file that when extracted provides XML files and schemas for the hazard information tables.

  20. Financial burden and quality of life of informal caregivers of patients with wet age-related macular degeneration.

    Science.gov (United States)

    Weyer-Wendl, Hannah; Walter, Peter

    2016-12-01

    The purpose of this research is to quantify the cost burden, care times and the impact on the quality of life (QoL) of informal caring relatives caring for patients with wet age-related macular degeneration (wet AMD). Moreover we investigated the impact of care times on the QoL. Through a specifically designed questionnaire, 150 caring relatives were interviewed retrospectively on all accrued financial costs, caring times incurred and the current QoL, assessed by a Visual Analogue Scale for happiness (VAS). The caring time incurred was on average 6.4 ± 8.5 (mean +/- SD) hours per week. The QoL was on average rated at 6.7 ± 1.9 on a ten point scale. Financial strain was incurred by the direct non-medical costs of on average € 405 ± 1104 and the direct medical costs of on average € 134 ± 340 per year. Indirect costs were stated by two caregivers as amounting to € 2400 and € 6000 net income loss per year respectively. Caregivers of privately insured patients with wet AMD carried a financial cost burden which was up to six times higher than caregivers of patients who were on state insurance while showing the same visual acuity. The evaluation shows that caregivers of privately insured patients with wet AMD have higher costs than caregivers of patients with state insurance coverage. This burden seems to be a factor to be considered independently since it does not appear to have any relation to patients AMD acuity.

  1. 75 FR 20810 - Proposed Information Collection; Comment Request; Statement of Financial Interests, Regional...

    Science.gov (United States)

    2010-04-21

    ... of the information collection instrument and instructions should be directed to William Chappell, (301) 713-2337 or william[email protected] . SUPPLEMENTARY INFORMATION: I. Abstract The Magnuson... Regional Fishery Management Councils to exercise sound judgment in the stewardship of fishery ] resources...

  2. The Relationship of Financial Incentives and Consumers' Willingness to Disclose Information to eCommerce Marketers

    Science.gov (United States)

    Pourhosseini, Parissa

    2009-01-01

    In this study the problem examined was a lack of research based information on the degree to which incentives can be used to encourage consumers to volunteer private information. The purpose of this study was to determine if monetary incentives would be a beneficial means to increase consumers' involvement in eCommerce and thereby boost the growth…

  3. 76 FR 77270 - Proposed Submission of Information Collection for OMB Review; Comment Request; Annual Financial...

    Science.gov (United States)

    2011-12-12

    ... an electronic database for more detailed analysis. Computer-assisted analysis of this information helps PBGC to anticipate possible major demands on the/pension insurance system and to focus PBGC resources on situations that pose the greatest risk to the system. Because other sources of information are...

  4. 76 FR 4992 - Agency Information Collection: Activity Under OMB Review: Report of Financial and Operating...

    Science.gov (United States)

    2011-01-27

    ... informed as to all current and developing economic issues affecting the airline industry. In preparing... Transportation Statistics invites the general public, industry and other governmental parties to comment on the... Airline Information, RTS-42, Room E36-303, RITA, BTS, 1200 New Jersey Avenue, SE., Washington, DC 20590...

  5. 75 FR 6560 - Financial Crimes Enforcement Network; Expansion of Special Information Sharing Procedures To...

    Science.gov (United States)

    2010-02-10

    ... MLAT (entitled ``Identification of Bank Information'') obligates a requested Signatory State to search... 103.11(c). For purposes of the RFA, both banks and credit unions are considered small entities if they... the relevant Bank Secrecy Act (``BSA'') information sharing rules to allow certain foreign law...

  6. Information Technology Adoption for Service Innovation Practices and Competitive Advantage: The Case of Financial Firms

    Science.gov (United States)

    Chen, J. S.; Tsou, H. T.

    2007-01-01

    Background: The importance of information technology to current business practices has long drawn the attention of practitioners and academicians. Aim: This paper aims to broaden understanding about service innovation as a critical organizational capability through which information technology adoption influences the competitive advantage of a…

  7. Information Systems Integration and Enterprise Application Integration (EAI) Adoption: A Case from Financial Services

    Science.gov (United States)

    Lam, Wing

    2007-01-01

    Increasingly, organizations find that they need to integrate large number of information systems in order to support enterprise-wide business initiatives such as e-business, supply chain management and customer relationship management. To date, organizations have largely tended to address information systems (IS) integration in an ad-hoc manner.…

  8. The Relationship between Hospital Financial Performance and Information Technology Integration Strategy Selection

    Science.gov (United States)

    Xie, Yue

    2012-01-01

    In light of the new healthcare regulations, hospitals are increasingly reevaluating their IT integration strategies to meet expanded healthcare information exchange requirements. Nevertheless, hospital executives do not have all the information they need to differentiate between the available strategies and recognize what may better fit their…

  9. A Quality, Benefit, Cost, and Financial Framework for Health Information Technology, E-Prescribing: A Delphi Study.

    Science.gov (United States)

    DeMuro, Paul R; Ash, Joan; Middleton, Blackford; Fletcher, Justin; Madison, Cecelia J

    2017-01-01

    Little research has been conducted about the quality, benefits, costs, and financial considerations associated with health information technology (HIT), particularly informatics technologies, such as e-prescribing, from the perspective of all its stakeholders. This research effort sought to identify the stakeholders involved in e-prescribing and to identify and rank-order the positives and the negatives from the perspective of the stakeholders to create a framework to assist in the development of incentives and payment mechanisms which result in better managed care. The Delphi method was employed by enlisting a panel of experts. They were presented with the results of initial research in an online survey of questions which sought to prioritize the quality, benefit, cost, and financial effects of e-prescribing from the perspective of each stakeholder. From the results of this study, a framework was presented to framework experts. The experts added stakeholders and positives and negatives to the initial lists and rank-ordered the positives and negatives of e-prescribing from the perspective of each stakeholder. The aggregate results were summarized by category of stakeholder. The framework experts evaluated the framework. Positives and negatives can be rank-ordered from the perspective of each stakeholder. A useful framework was created.

  10. PREPARATION AND PROVIDING FINANCIAL INFORMATION, CORRECTION OF MISTAKES IN REPORTING COMPLIANCE WITH THE PRINCIPLES OF IFRS

    Directory of Open Access Journals (Sweden)

    Zinaida P. Arharova

    2014-01-01

    Full Text Available In this article the main questions of preparation of financial information (IFRS 1 areconsidered. In this text the main requirements of users to accounting (financial information are expressed. The principlesof preparation and drawing up financial statements aren’t standards, it is possibleto divide them in three main groups. In article each of these groups are considered.

  11. INNOVATIVE METHODS TO EVALUATE THE RELIABILITY OF INFORMATION CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Irina P. Kurochkina

    2014-01-01

    Full Text Available The article explores the possibility of using foreign innovative methods to assess the reliabilityof information consolidated fi nancial statements of Russian companies. Recommendations aremade under their adaptation and applicationinto commercial organizations. Banish methodindicators are implemented in one of the world’s largest vertically integrated steel and miningcompanies. Audit firms are proposed to usemethods of assessing the reliability of information in the practical application of ISA.

  12. Profile of medical information sought by Polish travelers

    OpenAIRE

    Krzysztof Korzeniewski

    2016-01-01

    Background. International travel is growing constantly throughout the world, with an annual growth rate estimated at 4%. According to the United Nations World Tourism Organization, the number of international travelers reached 1.184 billion in 2015. Owing to unprecedented interest in foreign travel, including travel to tropical countries, it is important for travelers to gain access to information on the most prevalent health hazards in destination countries and on recommended prevention mea...

  13. Determining Advanced and Basic Financial Literacy Relations and Overconfidence, and Informative Social Media Association of University Students in Turkey

    Science.gov (United States)

    Karaa, Ibrahim E.; Kugu, Tayfun D.

    2016-01-01

    The purposes of the paper are, first, to investigate financial literacy in university students and to determine the relationship between basic and advanced financial literacy; second, to present a positive association between social media usage and financial literacy; third, to examine demographic factors consistent with previous studies; and,…

  14. Journal of Financial Therapy Editorial, Volume 4, Issue 2

    Directory of Open Access Journals (Sweden)

    Kristy L. Archuleta

    2014-03-01

    Full Text Available This is the editorial for Volume 4, Issue 2, featuring the 2013 Financial Therapy Association membership profile, articles on narrative financial therapy and Hoarding Disorder, two professional financial therapy profiles, and a book review.

  15. Professional Loan Officers’ Information Search Behavior After Reading Audit Report of a Financially Distressed Company

    DEFF Research Database (Denmark)

    Järvinen, Tuukka; Myllymäki, Emma-Riikka; Sormunen, Nina

    of going-concern modification significantly increases the attention to the audit report, and especially when it is signed by a Big4 auditor. Moreover, the information most explicitly mentioned in the going-concern paragraph is accessed quickly, indicating an attention directing effect of going......-concern paragraph, and this effect is the most evident when the audit report is signed by a Big4 auditor. Finally, the analyses of this study provide evidence on extensive versus superficial information search, which depends on the source credibility in addition to the presence of the going-concern modification...

  16. Financial history and financial economics

    OpenAIRE

    Turner, John D.

    2014-01-01

    This essay looks at the bidirectional relationship between financial history and financial economics. It begins by giving a brief history of financial economics by outlining the main topics of interest to financial economists. It then documents and explains the increasing influence of financial economics upon financial history, and warns of the dangers of applying financial economics unthinkingly to the study of financial history. The essay proceeds to highlight the many insights that financi...

  17. 31 CFR 103.100 - Information sharing between Federal law enforcement agencies and financial institutions.

    Science.gov (United States)

    2010-07-01

    ..., the date and type of each such transaction; and (C) Any Social Security number, taxpayer... organization about which the law enforcement agency is seeking information is engaged in, or is reasonably... specific identifiers, such as date of birth, address, and social security number, that would permit a...

  18. Quantitative Analysis of Non-Financial Motivators and Job Satisfaction of Information Technology Professionals

    Science.gov (United States)

    Mieszczak, Gina L.

    2013-01-01

    Organizations depend extensively on Information Technology professionals to drive and deliver technology solutions quickly, efficiently, and effectively to achieve business goals and profitability. It has been demonstrated that professionals with experience specific to the company are valuable assets, and their departure puts technology projects…

  19. 21 CFR 20.55 - Indexing trade secrets and confidential commercial or financial information.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Indexing trade secrets and confidential commercial... OF HEALTH AND HUMAN SERVICES GENERAL PUBLIC INFORMATION Procedures and Fees § 20.55 Indexing trade... itemization and indexing of the records. If the affected person fails to intervene to defend the exempt status...

  20. 76 FR 27381 - Agency Information Collection (Financial Statement) Activity Under OMB Review

    Science.gov (United States)

    2011-05-11

    ... describes the nature of the information collection and its expected cost and burden; it includes the actual... OMB Desk Officer, OMB Human Resources and Housing Branch, New Executive Office Building, Room 10235... Assistance Program, which provides assistance by reducing losses incident to the disposal of homes when...

  1. 75 FR 61563 - Proposed Agency Information Collection Activities; Comment Request-Thrift Financial Report...

    Science.gov (United States)

    2010-10-05

    ... required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. Today, the Office of Thrift Supervision... Due and Nonaccrual, Schedule LD--Loan Data, Schedule CC--Consolidated Commitments and Contingencies... information needs. OTS recognizes that the TFR imposes reporting requirements, which are a component of the...

  2. 75 FR 70355 - Proposed Agency Information Collection Activities; Comment Request -Thrift Financial Report...

    Science.gov (United States)

    2010-11-17

    ... required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. Today, the Office of Thrift Supervision... Due and Nonaccrual, Schedule LD--Loan Data, Schedule CC--Consolidated Commitments and Contingencies... March 2010. Since the beginning of 2010 OTS has evaluated its ongoing information needs. OTS recognizes...

  3. 78 FR 3403 - Agency Information Collection Activities: Financial Education Content Needs Survey

    Science.gov (United States)

    2013-01-16

    ... From the Federal Register Online via the Government Publishing Office COMMODITY FUTURES TRADING... Outreach develops campaigns to change consumer behaviors, so that consumers can better avoid fraud as... involves utilizing government and non-profit agency distribution methods to provide anti-fraud information...

  4. 45 CFR 5.65 - Exemption four: Trade secrets and confidential commercial or financial information.

    Science.gov (United States)

    2010-10-01

    ... device that is used for the making, preparing, compounding, or processing of trade commodities and that can be said to be the end product of either innovation or substantial effort. There must be a direct... attorney-client privilege or the work product privilege. Information may be privileged for this purpose...

  5. Profiling Living Bacteria Informs Preparation of Fecal Microbiota Transplantations.

    Directory of Open Access Journals (Sweden)

    Nathaniel D Chu

    Full Text Available Fecal microbiota transplantation is a compelling treatment for recurrent Clostridium difficile infections, with potential applications against other diseases associated with changes in gut microbiota. But variability in fecal bacterial communities-believed to be the therapeutic agent-can complicate or undermine treatment efficacy. To understand the effects of transplant preparation methods on living fecal microbial communities, we applied a DNA-sequencing method (PMA-seq that uses propidium monoazide (PMA to differentiate between living and dead fecal microbes, and we created an analysis pipeline to identify individual bacteria that change in abundance between samples. We found that oxygen exposure degraded fecal bacterial communities, whereas freeze-thaw cycles and lag time between donor defecation and transplant preparation had much smaller effects. Notably, the abundance of Faecalibacterium prausnitzii-an anti-inflammatory commensal bacterium whose absence is linked to inflammatory bowel disease-decreased with oxygen exposure. Our results indicate that some current practices for preparing microbiota transplant material adversely affect living fecal microbial content and highlight PMA-seq as a valuable tool to inform best practices and evaluate the suitability of clinical fecal material.

  6. Financial Literacy and the Demand for Financial Advice

    OpenAIRE

    Riccardo Calcagno; Chiara Monticone

    2011-01-01

    The low level of financial literacy in many countries suggests that households are at risk of sub-optimal financial decisions. In this paper we assess to what extent financial advisors can substitute for such a lack of knowledge, by analyzing the effect of investors’ financial literacy on their decision about how much to rely on financial advisors. We model the strategic interaction between poorly informed investors and perfectly informed advisors facing conflicts of interest. We find that mo...

  7. Integration in primary community care networks (PCCNs: examination of governance, clinical, marketing, financial, and information infrastructures in a national demonstration project in Taiwan

    Directory of Open Access Journals (Sweden)

    Lin Blossom Yen-Ju

    2007-06-01

    Full Text Available Abstract Background Taiwan's primary community care network (PCCN demonstration project, funded by the Bureau of National Health Insurance on March 2003, was established to discourage hospital shopping behavior of people and drive the traditional fragmented health care providers into cooperate care models. Between 2003 and 2005, 268 PCCNs were established. This study profiled the individual members in the PCCNs to study the nature and extent to which their network infrastructures have been integrated among the members (clinics and hospitals within individual PCCNs. Methods The thorough questionnaire items, covering the network working infrastructures – governance, clinical, marketing, financial, and information integration in PCCNs, were developed with validity and reliability confirmed. One thousand five hundred and fifty-seven clinics that had belonged to PCCNs for more than one year, based on the 2003–2005 Taiwan Primary Community Care Network List, were surveyed by mail. Nine hundred and twenty-eight clinic members responded to the surveys giving a 59.6 % response rate. Results Overall, the PCCNs' members had higher involvement in the governance infrastructure, which was usually viewed as the most important for establishment of core values in PCCNs' organization design and management at the early integration stage. In addition, it found that there existed a higher extent of integration of clinical, marketing, and information infrastructures among the hospital-clinic member relationship than those among clinic members within individual PCCNs. The financial infrastructure was shown the least integrated relative to other functional infrastructures at the early stage of PCCN formation. Conclusion There was still room for better integrated partnerships, as evidenced by the great variety of relationships and differences in extent of integration in this study. In addition to provide how the network members have done for their initial work at

  8. Integration in primary community care networks (PCCNs): examination of governance, clinical, marketing, financial, and information infrastructures in a national demonstration project in Taiwan

    Science.gov (United States)

    Lin, Blossom Yen-Ju

    2007-01-01

    Background Taiwan's primary community care network (PCCN) demonstration project, funded by the Bureau of National Health Insurance on March 2003, was established to discourage hospital shopping behavior of people and drive the traditional fragmented health care providers into cooperate care models. Between 2003 and 2005, 268 PCCNs were established. This study profiled the individual members in the PCCNs to study the nature and extent to which their network infrastructures have been integrated among the members (clinics and hospitals) within individual PCCNs. Methods The thorough questionnaire items, covering the network working infrastructures – governance, clinical, marketing, financial, and information integration in PCCNs, were developed with validity and reliability confirmed. One thousand five hundred and fifty-seven clinics that had belonged to PCCNs for more than one year, based on the 2003–2005 Taiwan Primary Community Care Network List, were surveyed by mail. Nine hundred and twenty-eight clinic members responded to the surveys giving a 59.6 % response rate. Results Overall, the PCCNs' members had higher involvement in the governance infrastructure, which was usually viewed as the most important for establishment of core values in PCCNs' organization design and management at the early integration stage. In addition, it found that there existed a higher extent of integration of clinical, marketing, and information infrastructures among the hospital-clinic member relationship than those among clinic members within individual PCCNs. The financial infrastructure was shown the least integrated relative to other functional infrastructures at the early stage of PCCN formation. Conclusion There was still room for better integrated partnerships, as evidenced by the great variety of relationships and differences in extent of integration in this study. In addition to provide how the network members have done for their initial work at the early stage of network

  9. Fair value versus historical cost-based valuation for biological assets: predictability of financial information

    Directory of Open Access Journals (Sweden)

    Josep M. Argilés

    2011-08-01

    This paper performs an empirical study with a sample of Spanish farms valuing biological assets at HC and a sample applying FV, finding no significant differences between both valuation methods to assess future cash flows. However, most tests reveal more predictive power of future earnings under fair valuation of biological assets, which is not explained by differences in volatility of earnings and profitability. The study also evidences the existence of flawed HC accounting practices for biological assets in agriculture, which suggests scarce information content of this valuation method in the predominant small business units existing in the agricultural sector in advanced Western countries.

  10. Towards an Enhancement of Organizational Information Security through Threat Factor Profiling (TFP) Model

    Science.gov (United States)

    Sidi, Fatimah; Daud, Maslina; Ahmad, Sabariah; Zainuddin, Naqliyah; Anneisa Abdullah, Syafiqa; Jabar, Marzanah A.; Suriani Affendey, Lilly; Ishak, Iskandar; Sharef, Nurfadhlina Mohd; Zolkepli, Maslina; Nur Majdina Nordin, Fatin; Amat Sejani, Hashimah; Ramadzan Hairani, Saiful

    2017-09-01

    Information security has been identified by organizations as part of internal operations that need to be well implemented and protected. This is because each day the organizations face a high probability of increase of threats to their networks and services that will lead to information security issues. Thus, effective information security management is required in order to protect their information assets. Threat profiling is a method that can be used by an organization to address the security challenges. Threat profiling allows analysts to understand and organize intelligent information related to threat groups. This paper presents a comparative analysis that was conducted to study the existing threat profiling models. It was found that existing threat models were constructed based on specific objectives, thus each model is limited to only certain components or factors such as assets, threat sources, countermeasures, threat agents, threat outcomes and threat actors. It is suggested that threat profiling can be improved by the combination of components found in each existing threat profiling model/framework. The proposed model can be used by an organization in executing a proactive approach to incident management.

  11. THE GLOBAL FINANCIAL CRISIS AND NATIONAL FINANCIAL ...

    African Journals Online (AJOL)

    language, globalization of finance is evident as the integration of the financial systems of many countries of the world. On the other hand, financial crisis describes ..... Berger, A. N (2000) “ The Ability of Banks to Lend to Informationally Opaque Small. Business” FRB Chicago Working Paper Series. Bossone, B.; Honohan, P.

  12. 76 FR 66339 - Inaugural Roundtable of the Financial Reporting Series Entitled “Uncertainty in Financial...

    Science.gov (United States)

    2011-10-26

    ... COMMISSION Inaugural Roundtable of the Financial Reporting Series Entitled ``Uncertainty in Financial... publicly. SUPPLEMENTARY INFORMATION: This will be the inaugural roundtable of the Financial Reporting Series. The Financial Reporting Series was instituted by SEC staff to assist in the proactive...

  13. Financial Stability and Financial Inclusion

    OpenAIRE

    Peter J. Morgan; Victor Pontines

    2014-01-01

    Developing economies are seeking to promote financial inclusion, i.e., greater access to financial services for low-income households and firms, as part of their overall strategies for economic and financial development. This raises the question of whether financial stability and financial inclusion are, broadly speaking, substitutes or complements. In other words, does the move toward greater financial inclusion tend to increase or decrease financial stability? A number of studies have sugge...

  14. Performance profiles of major energy producers, 1991

    Energy Technology Data Exchange (ETDEWEB)

    1992-12-31

    Performance Profiles of Major Energy Producers 1991 is the fifteenth annual report of the Energy Information Administration`s (EIA) Financial Reporting System (FRS). The report examines financial and operating developments, with particular reference to the 23 major energy companies (the FRS companies) required to report annually on Form EIA-28. It also traces key developments affecting the financial performance of major energy companies in 1991, as well as reviews important trends. Financial information is reported by major lines of business including oil and gas production, petroleum refining and marketing, and other energy operations. Domestic and international operations are examined separately in this report.

  15. Performance profiles of major energy producers 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-01

    Performance Profiles of Major Energy Producers 1994 is the eighteenth annual report of the Energy Information Administration`s (EIA) Financial Reporting System (FRS). The report examines financial and operating developments in energy markets, with particular reference to the 24 major U.S. energy companies required to report annually on Form EIA-28. Financial information is reported by major lines of business, including oil and gas production, petroleum refining and marketing, other energy operations, and nonenergy businesses. Financial and operating results are presented in the context of energy market developments with a view toward identifying changing corporate strategies and measuring the performance of ongoing operations both in the United States and abroad.

  16. Performance profiles of major energy producers 1989

    Energy Technology Data Exchange (ETDEWEB)

    1991-01-23

    Performance Profiles of Major Energy Producers 1989 is the thirteenth annual report of the Energy Information Administration's (EIA) Financial Reporting System (FRS). The report examines financial and operating developments, with particular reference to the 23 major energy companies (the FRS companies'') required to report annually on Form EIA-28. Financial information is reported by major lines of business including oil and gas production, petroleum refining and marketing, and other energy operations. Domestic and international operations are examined separately in this report. It also traces key developments affecting the financial performance of major energy companies in 1989, as well as review of important trends.

  17. The importance of understanding epidemiology in order to inform financial decisions: a lesson from the Scottish Home Oxygen Service.

    Science.gov (United States)

    Wood, R; Grant, I; Bain, M

    2012-11-01

    To ensure that decisions on the future planning of the Scottish Home Oxygen Service reflect population needs by examining the epidemiology of the main conditions that require home oxygen therapy and trends in their management. Analysis of routinely available vital event and health service data supplemented by published literature. Use of linked data to provide person-based analyses. Consideration of trends in key risk factors, disease incidence, prevalence and mortality for chronic neonatal lung disease, cystic fibrosis, chronic interstitial lung disease in adults and chronic obstructive pulmonary disease. Examination of trends in management of these conditions including hospital admissions, length of stay and re-admissions. The prevalence of all the conditions studied has increased in Scotland over recent years due to a combination of increased incidence, increased survival, more active case finding and demographic changes. There have been changes in management with trends towards shorter hospital stays. The clinical need for home oxygen therapy is likely to continue to increase over the next 10-20 years. It will encompass all age groups and a complex range of conditions. Public health needs to be proactive in providing relevant needs assessment information to ensure that planning within financial constraints is appropriately informed on population needs. Crown Copyright © 2012. Published by Elsevier Ltd. All rights reserved.

  18. A Graph is Worth a Thousand Words: How Overconfidence and Graphical Disclosure of Numerical Information Influence Financial Analysts Accuracy on Decision Making.

    Science.gov (United States)

    Cardoso, Ricardo Lopes; Leite, Rodrigo Oliveira; de Aquino, André Carlos Busanelli

    2016-01-01

    Previous researches support that graphs are relevant decision aids to tasks related to the interpretation of numerical information. Moreover, literature shows that different types of graphical information can help or harm the accuracy on decision making of accountants and financial analysts. We conducted a 4×2 mixed-design experiment to examine the effects of numerical information disclosure on financial analysts' accuracy, and investigated the role of overconfidence in decision making. Results show that compared to text, column graph enhanced accuracy on decision making, followed by line graphs. No difference was found between table and textual disclosure. Overconfidence harmed accuracy, and both genders behaved overconfidently. Additionally, the type of disclosure (text, table, line graph and column graph) did not affect the overconfidence of individuals, providing evidence that overconfidence is a personal trait. This study makes three contributions. First, it provides evidence from a larger sample size (295) of financial analysts instead of a smaller sample size of students that graphs are relevant decision aids to tasks related to the interpretation of numerical information. Second, it uses the text as a baseline comparison to test how different ways of information disclosure (line and column graphs, and tables) can enhance understandability of information. Third, it brings an internal factor to this process: overconfidence, a personal trait that harms the decision-making process of individuals. At the end of this paper several research paths are highlighted to further study the effect of internal factors (personal traits) on financial analysts' accuracy on decision making regarding numerical information presented in a graphical form. In addition, we offer suggestions concerning some practical implications for professional accountants, auditors, financial analysts and standard setters.

  19. Audit of Provisions and Value Adjustments – a Very Important Objective for the Assessment of Information Comprised in the Financial Statements

    Directory of Open Access Journals (Sweden)

    Cristina IOVU

    2017-04-01

    Full Text Available Any type of entity must show in its financial statements information regarding its significant estimations concerning the future periods and other important sources of uncertainty at the date at which the financial statements are drafted, which presents an increased risk of generating an adjustment of the accounting value of the assets and debts in the future fiscal year. This information must include the nature of the estimations and their accounting value at the date of the balance sheet. The auditing of the financial statements in which accounting estimations are presented frame a high risk of significant distortion. Because of this, the auditor must obtain sufficient audit evidence which would certify if these estimations are reasonable, respectively if the data on which the estimations are based upon are accurate, complete and relevant, and the procedures and methods used for the development of the estimations are adequate for the balance sheet structures to which they apply. The development of provisions, as a manner to reflect uncertainties within the accounting system, contributes to the accurate representation of the company’s financial position. Such uncertainties are acknowledged through the presentation of their nature and value, but also through the exercising of prudence for the development of the financial statements. Prudence implies the identification of those accounting estimations, associated to the given uncertainties conditions, which would not over-evaluate the assets and the incomes, and the debts and expenses would not be under-evaluated. Exercising prudence should not allow, for instance, the accumulation of excessive provisions, the deliberate under-evaluation of assets and incomes, nor the deliberate over-evaluation of debts or expenses. This requirement is imperative, due to the fact that investors substantiate their economic decisions starting from the analysis of the financial statements, as accurate image of the

  20. World Energy Data System (WENDS). Volume IX. Nuclear facility profiles, IN--PL. [Brief tabulated information

    Energy Technology Data Exchange (ETDEWEB)

    1979-06-01

    In this compendium each profile of a nuclear facility is a capsule summary of pertinent facts regarding that particular installation. The facilities described include the entire fuel cycle in the broadest sense, encompassing resource recovery through waste management. Power plants and all US facilities have been excluded. To facilitate comparison the profiles have been recorded in a standard format. Because of the breadth of the undertaking some data fields do not apply to the establishment under discussion and accordingly are blank. The set of nuclear facility profiles occupies four volumes; the profiles are ordered by country name, and then by facility code. Each nuclear facility profile volume contains two complete indexes to the information. The first index aggregates the facilities alphabetically by country. It is further organized by category of facility, and then by the four-character facility code. It provides a quick summary of the nuclear energy capability or interest in each country and also an identifier, the facility code, which can be used to access the information contained in the profile.

  1. World Energy Data System (WENDS). Volume X. Nuclear facility profiles, PO--ZA. [Brief tabulated information

    Energy Technology Data Exchange (ETDEWEB)

    1979-06-01

    In this compendium each profile of a nuclear facility is a capsule summary of pertinent facts regarding that particular installation. The facilities described include the entire fuel cycle in the broadest sense, encompassing resource recovery through waste management. Power plants and all US facilities have been excluded. To facilitate comparison the profiles have been recorded in a standard format. Because of the breadth of the undertaking some data fields do not apply to the establishment under discussion and accordingly are blank. The set of nuclear facility profiles occupies four volumes; the profiles are ordered by country name, and then by facility code. Each nuclear facility profile volume contains two complete indexes to the information. The first index aggregates the facilities alphabetically by country. It is further organized by category of facility, and then by the four-character facility code. It provides a quick summary of the nuclear energy capability or interest in each country and also an identifier, the facility code, which can be used to access the information contained in the profile.

  2. World Energy Data System (WENDS). Volume VIII. Nuclear facility profiles, CO--HU. [Brief tabulated information

    Energy Technology Data Exchange (ETDEWEB)

    1979-06-01

    In this compendium each profile of a nuclear facility is a capsule summary of pertinent facts regarding that particular installation. The facilities described include the entire fuel cycle in the broadest sense, encompassing resource recovery through waste management. Power plants and all US facilities have been excluded. To facilitate comparison the profiles have been recorded in a standard format. Because of the breadth of the undertaking some data fields do not apply to the establishment under discussion and accordingly are blank. The set of nuclear facility profiles occupies four volumes; the profiles are ordered by country name, and then by facility code. Each nuclear facility profile volume contains two complete indexes to the information. The first index aggregates the facilities alphabetically by country. It is further organized by category of facility, and then by the four-character facility code. It provides a quick summary of the nuclear energy capability or interest in each country and also an identifier, the facility code, which can be used to access the information contained in the profile.

  3. World Energy Data System (WENDS). Volume VII. Nuclear facility profiles, AG--CH. [Brief tabulated information

    Energy Technology Data Exchange (ETDEWEB)

    1979-06-01

    In this compendium each profile of a nuclear facility is a capsule summary of pertinent facts regarding that particular installation. The facilities described include the entire fuel cycle in the broadest sense, encompassing resource recovery through waste management. Power plants and all US facilities have been excluded. To facilitate comparison the profiles have been recorded in a standard format. Because of the breadth of the undertaking some data fields do not apply to the establishment under discussion and accordingly are blank. The set of nuclear facility profiles occupies four volumes; the profiles are ordered by country name, and then by facility code. Each nuclear facility profile volume contains two complete indexes to the information. The first index aggregates the facilities alphabetically by country. It is further organized by category of facility, and then by the four-character facility code. It provides a quick summary of the nuclear energy capability or interest in each country and also an identifier, the facility code, which can be used to access the information contained in the profile.

  4. Financial analysis as a financial management instrument

    Directory of Open Access Journals (Sweden)

    Stehlíková Beáta

    2001-12-01

    Full Text Available The financial market is one of the elements of the market-oriented economy. The financial analysis is a fundamental element of the financial controlling business. The purpose of this article is to inform briefly about horizontal and vertical financial statements analysis as the source of competitive advantage of the firm. The article is divided into two parts. First describes financial analysis and financial statements generally. Second, it presents a practical contribution of the horizontal and vertical financial statements analysis at the controlled businesses as financial management tools, which identify the financial position, market behaviour, correlations between the net profit and the prohibitively cost and operating profit, the financial activities profit, the income tax etc.Business, which the analysed firm operates in asks a provable claim on the high value of fixed assets. The capital composition of the firm is call to typify for the state-owned enterprise that was transformed to private joint-stock companies. Analysis is specially pleading for the needs considering the price of the borrowed capital in the capital structure rating. Fault factor ø value talks about needs for the cost regulation. Stair-step conception used for counting of the net profit in the accountant period indicates the financial profit, alternatively loss, as the distinguished pre-tax profit element. Picture about firm’s financial results can be completed with the information about the income tax value. Form of financial analyses presented in the article entablature the accents on the necessity to compare several accounting period and on the necessity of complex understanding of statements accounting slide “en bloc”.Financial analyse makes the decision makers possible to screen potential partners before the cooperation starts. On the other side, it makes a possibility to influence the production process, sales and financial management during the accounting

  5. Ozone profile smoothness as a priori information in the inversion of limb measurements

    Directory of Open Access Journals (Sweden)

    V. F. Sofieva

    2004-11-01

    Full Text Available In this work we discuss inclusion of a priori information about the smoothness of atmospheric profiles in inversion algorithms. The smoothness requirement can be formulated in the form of Tikhonov-type regularization, where the smoothness of atmospheric profiles is considered as a constraint or in the form of Bayesian optimal estimation (maximum a posteriori method, MAP, where the smoothness of profiles can be included as a priori information. We develop further two recently proposed retrieval methods. One of them - Tikhonov-type regularization according to the target resolution - develops the classical Tikhonov regularization. The second method - maximum a posteriori method with smoothness a priori - effectively combines the ideas of the classical MAP method and Tikhonov-type regularization. We discuss a grid-independent formulation for the proposed inversion methods, thus isolating the choice of calculation grid from the question of how strong the smoothing should be. The discussed approaches are applied to the problem of ozone profile retrieval from stellar occultation measurements by the GOMOS instrument on board the Envisat satellite. Realistic simulations for the typical measurement conditions with smoothness a priori information created from 10-years analysis of ozone sounding at Sodankylä and analysis of the total retrieval error illustrate the advantages of the proposed methods. The proposed methods are equally applicable to other profile retrieval problems from remote sensing measurements.

  6. Ozone profile smoothness as a priori information in the inversion of limb measurements

    Directory of Open Access Journals (Sweden)

    V. F. Sofieva

    2004-11-01

    Full Text Available In this work we discuss inclusion of a priori information about the smoothness of atmospheric profiles in inversion algorithms. The smoothness requirement can be formulated in the form of Tikhonov-type regularization, where the smoothness of atmospheric profiles is considered as a constraint or in the form of Bayesian optimal estimation (maximum a posteriori method, MAP, where the smoothness of profiles can be included as a priori information. We develop further two recently proposed retrieval methods. One of them - Tikhonov-type regularization according to the target resolution - develops the classical Tikhonov regularization. The second method - maximum a posteriori method with smoothness a priori - effectively combines the ideas of the classical MAP method and Tikhonov-type regularization. We discuss a grid-independent formulation for the proposed inversion methods, thus isolating the choice of calculation grid from the question of how strong the smoothing should be.

    The discussed approaches are applied to the problem of ozone profile retrieval from stellar occultation measurements by the GOMOS instrument on board the Envisat satellite. Realistic simulations for the typical measurement conditions with smoothness a priori information created from 10-years analysis of ozone sounding at Sodankylä and analysis of the total retrieval error illustrate the advantages of the proposed methods.

    The proposed methods are equally applicable to other profile retrieval problems from remote sensing measurements.

  7. UST Financial Assurance Information

    Data.gov (United States)

    U.S. Environmental Protection Agency — Subtitle I of the Resource Conservation and Recovery Act, as amended by the Hazardous Waste Disposal Act of 1984, brought underground storage tanks (USTs) under...

  8. Financial Assistance Information

    Science.gov (United States)

    ... http://www.familyvoices.org/contact Resources state by state [familyvoices.org] Note: Special interest in children Your child may be eligible to receive social security. To find out if your child qualifies a ...

  9. Financial Services Marketing.

    Science.gov (United States)

    Olson, Lucretia Maria

    This manual contains student assignments in the financial services area of the marketing process. The individualized competency-based materials are intended to enhance and supplement instruction or to provide the basis for a course of instruction by the teacher-coordinator. Information on skills needed in jobs in financial marketing is first…

  10. Financial Education

    Directory of Open Access Journals (Sweden)

    Udo Reifner

    2010-08-01

    Full Text Available New, more or better financial education and financial literacy programmes should lead to improved financial capability, knowledge and outcomes. Yet we do not even know which terminology is most suitable for those projects who all intend to give an answer to a question which is less than clear. What is meant by the term “financial education”? Why did the “demand” for financial education suddenly increase? Have the numerous tasks which consumers in a modern society have to fulfill created this new field for financial education? Are their specific needs of financial markets which need adapted consumers as competent players? Or has the general level of education fallen? Would more ignorance on financial products perhaps increase the likelihood of these markets to care more about consumers? Do we truly need financial education at all and if so, as this article argues, what kind of financial education would respond to it? Based on five years of empirical research, on existing papers and curriculars for financial education and another five years of our own experiences with practical financial education in schools and with clients of debt advice agencies we would like to promote financial education as a form of consumer protection where consumers are seen collectively as the true masters of the economy.

  11. Comprehensive Molecular Profiling of African-American Prostate Cancer to Inform on Prognosis and Disease Biology

    Science.gov (United States)

    2017-10-01

    Disease Biology PRINCIPAL INVESTIGATOR: Scott A. Tomlins, M.D., Ph.D. CONTRACTING ORGANIZATION: University of Michigan Ann Arbor, MI 48109 REPORT DATE...Inform on Prognosis and Disease Biology 5b. GRANT NUMBER W81XWH-15-1-0661 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER Scott A. Tomlins...without updating based on RNA profiling if needed. Changes that had a significant impact on expenditures Nothing to Report Significant

  12. Data on multicultural education and diagnostic information profiling: Culture, learning styles and creativity.

    Science.gov (United States)

    Maseleno, Andino; Hardaker, Glenn; Sabani, Noraisikin; Suhaili, Nabilah

    2016-12-01

    This article contains data related to multicultural education and diagnostic information profiling preliminary findings. It includes the responses of 253 students. The data consists of six sections, i) culture: race, ethnicity, language and identity; ii) learning preferences: physiological and perceptual; iii) cognitive learning styles: physical, emotional and mental; iv) creativity skills and problem solving skills; v) motivation; and vi) students' background knowledge. The data may be used as part of data analytics for specific personalized e-learning platform.

  13. Data on multicultural education and diagnostic information profiling: Culture, learning styles and creativity

    Directory of Open Access Journals (Sweden)

    Andino Maseleno

    2016-12-01

    Full Text Available This article contains data related to multicultural education and diagnostic information profiling preliminary findings. It includes the responses of 253 students. The data consists of six sections, i culture: race, ethnicity, language and identity; ii learning preferences: physiological and perceptual; iii cognitive learning styles: physical, emotional and mental; iv creativity skills and problem solving skills; v motivation; and vi students’ background knowledge. The data may be used as part of data analytics for specific personalized e-learning platform.

  14. INFORMATION AND COMMUNICATION TECHNOLOGIES TO DELIVER FINANCIAL SERVICES FOR THE LOW-INCOME POPULATION: CORRESPONDENT BANKING AT BANCO LEMON

    Directory of Open Access Journals (Sweden)

    Cesar Akira Yokomizo

    2010-12-01

    Full Text Available Brazilian banks have developed innovative initiatives to deliver financial services for the lowincome population through correspondent banking (CB. Banco Lemon is such an interesting case to be studied because it has implemented a business model based exclusively on CB outlets and its focus was on low-income clients. This paper describes Banco Lemon’s adoption process of the CB technology to deliver financial services for the low-income population, promoting a historical description of the bank’s activities, since its creation and up to the year 2009. Eventually, this paper concludes that bill payment initiatives were successful while credit initiatives led to unexpressive outcomes.

  15. Into the unknown: expression profiling without genome sequence information in CHO by next generation sequencing.

    Science.gov (United States)

    Birzele, Fabian; Schaub, Jochen; Rust, Werner; Clemens, Christoph; Baum, Patrick; Kaufmann, Hitto; Weith, Andreas; Schulz, Torsten W; Hildebrandt, Tobias

    2010-07-01

    The arrival of next-generation sequencing (NGS) technologies has led to novel opportunities for expression profiling and genome analysis by utilizing vast amounts of short read sequence data. Here, we demonstrate that expression profiling in organisms lacking any genome or transcriptome sequence information is feasible by combining Illumina's mRNA-seq technology with a novel bioinformatics pipeline that integrates assembled and annotated Chinese hamster ovary (CHO) sequences with information derived from related organisms. We applied this pipeline to the analysis of CHO cells which were chosen as a model system owing to its relevance in the production of therapeutic proteins. Specifically, we analysed CHO cells undergoing butyrate treatment which is known to affect cell cycle regulation and to increase the specific productivity of recombinant proteins. By this means, we identified sequences for >13,000 CHO genes which added sequence information of approximately 5000 novel genes to the CHO model. More than 6000 transcript sequences are predicted to be complete, as they covered >95% of the corresponding mouse orthologs. Detailed analysis of selected biological functions such as DNA replication and cell cycle control, demonstrated the potential of NGS expression profiling in organisms without extended genome sequence to improve both data quantity and quality.

  16. Hidden profiles and the consensualization of social stereotypes: How information distribution affects stereotype content and sharedness

    OpenAIRE

    Klein, Olivier; Jacobs, Aurélie; Gemoets, Sabrina; Licata, Laurent; Lambert, Sophie

    2003-01-01

    We examined the impact of the distribution of information regarding social groups on the formation of shared stereotypes within triads in two studies. Three-person groups discussed which of three groups (A, B, and C) was the most able and the most sociable. In Study 1, some of the information about these three groups was available to all group members (shared) whereas the remainder was distributed among group members (unique). Based on the total profile, there was more evidence of group A bei...

  17. Financial statements

    International Development Research Centre (IDRC) Digital Library (Canada)

    2017-06-21

    Jun 21, 2017 ... This Management's Discussion and Analysis (MD&A) provides a narrative discussion of the financial results and operational changes for the financial year ended on. 31 March 2017. This discussion should be read with the. Financial Statements and accompanying notes provided on pages 51 to 67, which ...

  18. Late Financial Distress Process Stages and Financial Ratios

    DEFF Research Database (Denmark)

    Sormunen, Nina; Laitinen, Teija

    2012-01-01

    according to the date of application for reorganization: the first group of businesses applied for reorganization between 1 and 182 days after the closing of accounts, and the second group between 183 and 365 days after that point. The study findings provide evidence that the financial distress process......The present study adds to our understanding and knowledge of financial distress predictions regarding the usefulness of financial ratios in the late stages of the financial distress process. The study contributes to previous research by generating information concerning: (1) the behavior...... and usefulness of single financial ratios in short-term financial distress prediction when the effect of each different financial distress process stage is considered; (2) the effects of recognition of the financial distress process stage on the financial distress prediction model. The time horizon...

  19. Improving the Financial Aid Process for Community College Students: A Literature Review of FAFSA Simplification, Information, and Verification

    Science.gov (United States)

    Davidson, J. Cody

    2015-01-01

    Research has shown that community college and other low income students have the most need regarding the financial aid process. Community college students are less likely to complete the free application for federal student aid (FAFSA) than students at public and private four-year and for-profit institutions. Surveys have shown that the complexity…

  20. Evaluating A Priori Ozone Profile Information Used in TEMPO Tropospheric Ozone Retrievals

    Science.gov (United States)

    Johnson, M. S.; Sullivan, J. T.; Liu, X.; Newchurch, M.; Kuang, S.; McGee, T. J.; Langford, A. O.; Senff, C. J.; Leblanc, T.; Berkoff, T.; Gronoff, G.; Chen, G.; Strawbridge, K. B.

    2016-12-01

    Ozone (O3) is a greenhouse gas and toxic pollutant which plays a major role in air quality. Typically, monitoring of surface air quality and O3 mixing ratios is primarily conducted using in situ measurement networks. This is partially due to high-quality information related to air quality being limited from space-borne platforms due to coarse spatial resolution, limited temporal frequency, and minimal sensitivity to lower tropospheric and surface-level O3. The Tropospheric Emissions: Monitoring of Pollution (TEMPO) satellite is designed to address these limitations of current space-based platforms and to improve our ability to monitor North American air quality. TEMPO will provide hourly data of total column and vertical profiles of O3 with high spatial resolution to be used as a near-real-time air quality product. TEMPO O3 retrievals will apply the Smithsonian Astrophysical Observatory profile algorithm developed based on work from GOME, GOME-2, and OMI. This algorithm uses a priori O3 profile information from a climatological data-base developed from long-term ozone-sonde measurements (tropopause-based (TB) O3 climatology). It has been shown that satellite O3 retrievals are sensitive to a priori O3 profiles and covariance matrices. During this work we investigate the climatological data to be used in TEMPO algorithms (TB O3) and simulated data from the NASA GMAO Goddard Earth Observing System (GEOS-5) Forward Processing (FP) near-real-time (NRT) model products. These two data products will be evaluated with ground-based lidar data from the Tropospheric Ozone Lidar Network (TOLNet) at various locations of the US. This study evaluates the TB climatology, GEOS-5 climatology, and 3-hourly GEOS-5 data compared to lower tropospheric observations to demonstrate the accuracy of a priori information to potentially be used in TEMPO O3 algorithms. Here we present our initial analysis and the theoretical impact on TEMPO retrievals in the lower troposphere.

  1. Financial Education

    OpenAIRE

    Udo Reifner; Anne Schelhowe

    2010-01-01

    New, more or better financial education and financial literacy programmes should lead to improved financial capability, knowledge and outcomes. Yet we do not even know which terminology is most suitable for those projects who all intend to give an answer to a question which is less than clear. What is meant by the term “financial education”? Why did the “demand” for financial education suddenly increase? Have the numerous tasks which consumers in a modern society have to fulfill created this ...

  2. Profiling and understanding student information behaviour: methodologies and meaning Jennifer Rowley

    Directory of Open Access Journals (Sweden)

    Jennifer Rowley

    2003-12-01

    Full Text Available This paper draws on work conducted under the Joint Information Systems Committee (JISC User Behaviour Monitoring and Evaluation Framework to identify a range of issues associated with research design that can form a platform for enquiry about knowledge creation in the arena of user behaviour. The Framework has developed a multidimensional set of tools for profiling, monitoring and evaluating user behaviour. The Framework has two main approaches: one, a broad-based survey which generates both a qualitative and a quantitative profile of user behaviour, and the other a longitudinal qualitative study of user behaviour that (in addition to providing in-depth insights is the basis for the development of the EIS (Electronic Information Services Diagnostic Toolkit. The strengths and weaknesses of the Framework approach are evaluated. In the context of profiling user behaviour, key methodological concerns relate to: representativeness, sampling and access, the selection of appropriate measures and the interpretation of those measures. Qualitative approaches are used to generate detailed insights. These include detailed narratives, case study analysis and gap analysis. The messages from this qualitative analysis do not lend themselves to simple summarization. One approach that has been employed to capture and interpret these messages is the development of the EIS Diagnostic Toolkit. This toolkit can be used to assess and monitor an institution's progress with embedding EIS into learning processes. Finally, consideration must be given to integration of insights generated through different strands within the Framework.

  3. Financial Literacy and Financial Behaviour

    NARCIS (Netherlands)

    Sayinzoga, Aussi; Bulte, Erwin H.; Lensink, Robert

    2016-01-01

    We organise a field experiment with smallholder farmers in Rwanda to measure the impact of financial literacy training on financial knowledge and behaviour. The training increased financial literacy of participants, changed their savings and borrowing behaviour and had a positive effect on the

  4. Performance profiles of major energy producers, 1991. [Contains glossary

    Energy Technology Data Exchange (ETDEWEB)

    1992-12-31

    Performance Profiles of Major Energy Producers 1991 is the fifteenth annual report of the Energy Information Administration's (EIA) Financial Reporting System (FRS). The report examines financial and operating developments, with particular reference to the 23 major energy companies (the FRS companies) required to report annually on Form EIA-28. It also traces key developments affecting the financial performance of major energy companies in 1991, as well as reviews important trends. Financial information is reported by major lines of business including oil and gas production, petroleum refining and marketing, and other energy operations. Domestic and international operations are examined separately in this report.

  5. Information manager profile in university libraries from the Metropolitan Region of Recife

    Directory of Open Access Journals (Sweden)

    Anielma Maria Marques Rodrigues

    2013-03-01

    Full Text Available Objective. It is a literature of descriptive nature in order to define the profile of the manager of information in university libraries of Recife and its metropolitan area. Method. To achieve the proposed objective was based on a literature in the area of information science, in which it was possible to contextualize the attributes skills of information professionals from qualitative and quantitative approaches. Results. Results indicate issues: a activities performed in the routine of professional b skills that have to do their jobs, c professional d workplace e academic. Conclusions. With the responses is possible to discern the different skills of the librarian in accordance with their professional and personal experience.

  6. Disrupting Threat Finances: Utilization of Financial Information to Disrupt Terrorist Organization in the Twenty-First Century

    Science.gov (United States)

    2007-04-01

    Patrick D., Captain, and Colonel Michael J. Meese. The Financial Front in the Global War on Terrorism. Edited by R. D. Howard and R. L. Sawyer. Westpoint...Laundering: The Scope of the Problem and Attempts to Combat It.” Tennessee Law Review, 1995. Suskind, Ron . The One Percent Doctrine. New York, NY...prosecuting those responsible for terrorist acts; (5) responding to WMD attacks; (6) managing kidnapping for ransom crimes; and (7) responding to terrorist

  7. Migrating the facility profile information management system into the world wide web

    Energy Technology Data Exchange (ETDEWEB)

    Kero, R.E.; Swietlik, C.E.

    1994-09-01

    The Department of Energy - Office of Special Projects and Argonne National Laboratory (ANL), along with the Department of Energy - office of Scientific and Technical Information have previously designed and implemented the Environment, Safety and Health Facility Profile Information Management System (FPIMS) to facilitate greater efficiency in searching, analyzing and disseminating information found within environment, safety and health oversight documents. This information retrieval based system serves as a central repository for full-text electronic oversight documents, as well as a management planning and decision making tool that can assist in trend and root cause analyses. Continuous improvement of environment, safety and health programs are currently aided through this personal computer-based system by providing a means for the open communication of lessons learned across the department. Overall benefits have included reductions in costs and improvements in past information management capabilities. Access to the FPIMS has been possible historically through a headquarters-based local area network equipped with modems. Continued demand for greater accessibility of the system by remote DOE field offices and sites, in conjunction with the Secretary of Energy` s call for greater public accessibility to Department of Energy (DOE) information resources, has been the impetus to expand access through the use of Internet technologies. Therefore, the following paper will discuss reasons for migrating the FPIMS system into the World Wide Web (Web), various lessons learned from the FPIMS migration effort, as well as future plans for enhancing the Web-based FPIMS.

  8. APPLICATION OF FINANCIAL ETHICS IN ANNUAL FINANCIAL REPORTING OF BANKS

    Directory of Open Access Journals (Sweden)

    Ayuba A. Aminu

    2016-03-01

    Full Text Available The importance of financial ethics and its application in financial reporting of banks cannot be ignored as it assists in building public confidence and fostering professionalism. However, the non-compliance and conformity with Nigerian Financial Regulatory Authorities prudential guidelines in the preparation of financial statements lead to incomplete or false information. The objective of the study is to examine the application of financial ethics in annual financial reporting of banks. The study employed primary and secondary data and stratified and purposive sampling techniques were used in which 20 questionnaires were administered to respondents. ANOVA and chi-square were in analysis and the findings revealed that there are significant unethical practices in the preparation of financial reports of banks in Nigeria. The study recommends that more emphasis and attention should be given to ethical standards in all banks and banks should give out clear reports of their financial activities to the regulatory authorities.

  9. Financial arbitrator

    OpenAIRE

    Jendrulková, Anna

    2014-01-01

    Financial Arbitrator The legislative introduction of the institute of Financial Arbitrator as the relevant authority for settling out-of-court disputes into Czech law is a relatively new phenomenon, and is related to the interests of consumer protection within the European Union. In particular, the interests of the European Union in this area are to reinforce consumer confidence in the financial market. Given the fact that the majority of consumer disputes are so-called petty disputes, and re...

  10. Financial benchmarking

    OpenAIRE

    Palanevich, Yana

    2014-01-01

    This bachelor thesis is focused on financial benchmarking of KBJ VELKOOBCHODY s.r.o. The aim of this study is to evaluate the financial situation of the company and to compare the results within the same field and with the best companies in this branch as well as direct competitors. The purpose is to gain an overview of the financial health of the company and also the relevation of strengths and weaknesses through Benchmarking diagnostic system of financial indicators INFA. The theoretical pa...

  11. Financial mathematics

    CERN Document Server

    Jothi, A Lenin

    2009-01-01

    Financial services, particularly banking and insurance services is the prominent sector for the development of a nation. After the liberalisation of financial sector in India, the scope of getting career opportunities has been widened. It is heartening to note that various universities in India have introduced professional courses on banking and insurance. A new field of applied mathematics has come into prominence under the name of Financial Mathematics. Financial mathematics has attained much importance in the recent years because of the role played by mathematical concepts in decision - m

  12. Performance profiles of major energy producers 1993

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-01-01

    Performance Profiles of Major Energy Producers 1993 is the seventeenth annual report of the Energy Information Administration`s (EIA) Financial Reporting System (FRS). The report examines financial and operating developments in energy markets, with particular reference to the 25 major US energy companies required to report annually on Form EIA-28. Financial information is reported by major liens of business, including oil and gas production, petroleum refining and marketing, other energy operations, and nonenergy businesses. Financial and operating results are presented in the context of energy market developments with a view toward identifying changing corporate strategies and measuring the performance of ongoing operations both in the US and abroad. This year`s report analyzes financial and operating developments for 1993 (Part 1: Developments in 1993) and also reviews key developments during the 20 years following the Arab Oil Embargo of 1973--1974 (Part 2: Major Energy Company Strategies Since the Arab Oil Embargo). 49 figs., 104 tabs.

  13. How value-glamour investors use financial information:UK evidence of investor’s confirmation bias

    OpenAIRE

    Doung, C.; Pescetto, G.; Santamaria, D.

    2014-01-01

    The paper investigates investor’s behaviour in the context of value–glamour investing and fundamental analysis, and provides a direct test of the confirmation bias by bringing together the evidence from several strands of literature into a well-defined framework of investor behaviour. The empirical evidence presented is in line with a model of\\ud investor’s asymmetric reaction to good and bad news due to confirmation bias. Pessimistic value investors typically under-react to good financial in...

  14. Financial Analysts’ Forecasts

    DEFF Research Database (Denmark)

    Stæhr, Simone

    This thesis is broadly concentrated on decision making under uncertainty. It seeks to investigate how agents in financial markets make decisions at the individual level and how these decisions can sometimes be affected by personal traits and cognitive biases rather than being perfectly rational....... The primary focus is on financial analysts in the task of conducting earnings forecasts while a secondary focus is on investors’ abilities to interpret and make use of these forecasts. Simply put, financial analysts can be seen as information intermediators receiving inputs to their analyses from firm...... in the decision making and the magnitude of these constraints does sometimes vary with personal traits. Therefore, to the extent that financial analysts are subjects to behavioral biases their outputs to the investors are likely to be biased by their interpretation of information. Because investors need accuracy...

  15. 75 FR 20811 - Proposed Information Collection; Comment Request; Produce Processor Profiles of Fish Processing...

    Science.gov (United States)

    2010-04-21

    ... Processor Profiles of Fish Processing Plants in Alaska AGENCY: National Oceanic and Atmospheric... which have an onshore fish processing facility. ] This project would produce ``processor profiles...

  16. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  17. Financial Literacy, Financial Education, and Economic Outcomes

    Science.gov (United States)

    Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

    2013-01-01

    In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

  18. Financial Liberalization and Financial Development in Nepal

    OpenAIRE

    Khem Raj Bhetuwal Ph. D.

    2007-01-01

    An efficient financial system can effectively mobilize and allocate resources leading to robust economic growth. Financial liberalization improves the functioning of financial system by increasing the availability of funds and allowing risk diversification and increased investment. The indices of financial liberalization and financial development, generated by the principal component analysis, depict a gradual process of financial liberalization and a continuous financial sector development. ...

  19. PERANCANGAN PROTOTYPE APLIKASI KNOWLEDGE MANAGEMENT PADA DIVISI MANAGEMENT AUTOMATION INFORMATION UNTUK MENDUKUNG ORACLE FINANCIAL PADA ORANG TUA GROUP

    Directory of Open Access Journals (Sweden)

    Gema Gema

    2010-10-01

    Full Text Available The purpose of this project is to design a knowledge management application as a media to document knowledge and facility that supported a knowledge sharing culture in Oracle Financial subdivision in Orang Tua Group. The researcher uses 7 first steps method which defined by Tiwana in doing knowledge management application prototype. The knowledge management prototype application modules consist of Wiki page, document library, discussion board, blog, picture library, knowledge base, help desk, frequently asked questions, and surveys. In using knowledge in knowledge base, user will get knowledge through business process, how to use the application, or how to finish some cases. Knowledge management prototype application design as a whole could fulfill user’s needs in sharing knowledge, but still needs continuous improvement for maximal usage.Keywords: prototype design, knowledge management application, knowledge

  20. 29 CFR 95.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 95.52 Section 95.52 Labor Office of the... Records § 95.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients: (1) SF-269 or SF-269A, Financial...

  1. 2 CFR 215.52 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Financial reporting. 215.52 Section 215.52... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...

  2. 22 CFR 145.52 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 145.52 Section 145.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

  3. 36 CFR 1210.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1210.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

  4. 7 CFR 550.53 - Financial reporting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial reporting. 550.53 Section 550.53 Agriculture... Reports and Records § 550.53 Financial reporting. Financial Status Report. (a) Each REE Agency shall.... A financial status report shall consist of the following information: (1) The name and address of...

  5. 20 CFR 435.52 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 435.52 Section 435.52... ORGANIZATIONS Post-Award Requirements Reports and Records § 435.52 Financial reporting. (a) Authorized forms... financial information from recipients: (1) SF-269 or SF-269A, Financial Status Report. (i) SSA requires...

  6. 24 CFR 84.52 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 84.52 Section... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...

  7. Acquisition of genome information from single-celled unculturable organisms (radiolaria) by exploiting genome profiling (GP).

    Science.gov (United States)

    Kouduka, Mariko; Matuoka, Atsushi; Nishigaki, Koichi

    2006-06-02

    There is no effective method to obtain genome information from single-celled unculturable organisms such as radiolarians. Even worse, such organisms are often very difficult to collect. Sequence analysis of 18S rDNA has been carried out, but obtaining the data has been difficult and it has provided a rather limited amount of genome information. In this paper, we have developed a method which provides a sufficient amount of data from an unculturable organism. The effectiveness of this method was demonstrated by applying it to the provisional classification of a set of unculturable organisms (radiolarians). Dendrogram was drawn regarding the single-celled unculturable species based on the similarity score termed PaSS, offering a consistent result with the conventional taxonomy of them built up based on phenotypes. This fact has shown that genome profiling-based technology developed here can obtain genome information being sufficient for identifying and classifying species from a single-celled organism. Since this method is so simple, general, and yet powerful, it can be applied to various organisms and cells, especially single-celled, uncluturable ones, for their genome analysis.

  8. Acquisition of genome information from single-celled unculturable organisms (radiolaria by exploiting genome profiling (GP

    Directory of Open Access Journals (Sweden)

    Matsuoka Atsushi

    2006-06-01

    Full Text Available Abstract Background There is no effective method to obtain genome information from single-celled unculturable organisms such as radiolarians. Even worse, such organisms are often very difficult to collect. Sequence analysis of 18S rDNA has been carried out, but obtaining the data has been difficult and it has provided a rather limited amount of genome information. In this paper, we have developed a method which provides a sufficient amount of data from an unculturable organism. The effectiveness of this method was demonstrated by applying it to the provisional classification of a set of unculturable organisms (radiolarians. Results Dendrogram was drawn regarding the single-celled unculturable species based on the similarity score termed PaSS, offering a consistent result with the conventional taxonomy of them built up based on phenotypes. This fact has shown that genome profiling-based technology developed here can obtain genome information being sufficient for identifying and classifying species from a single-celled organism. Conclusion Since this method is so simple, general, and yet powerful, it can be applied to various organisms and cells, especially single-celled, uncluturable ones, for their genome analysis.

  9. The impact of life cycle on the value-relevance of cash flows versus accrual financial information: An empirical study based on Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Fatemeh Karbalaee Saleh

    2013-08-01

    Full Text Available The purpose of this research is to determine the relationship between life cycle and cash flows of automotive and machinery industry among firms whose shares are accepted in Tehran Stock exchange. The multivariate linear regression is used and the classification is based on the applied researches. The study population consists of accepted automotive and machinery industries in Tehran Stock Exchange. According to limitation in population of study, the total population has been considered and because of the nature of this research, Eviews software is used. The results indicate that the effect of cash flows are superior to accrual financial information and by increasing of the company`s life cycle and entering to maturity and decline stages, the information of cash flows and accrual flows will reduce.

  10. Entropic Profiler – detection of conservation in genomes using information theory

    Directory of Open Access Journals (Sweden)

    Almeida Jonas S

    2009-05-01

    Full Text Available Abstract Background In the last decades, with the successive availability of whole genome sequences, many research efforts have been made to mathematically model DNA. Entropic Profiles (EP were proposed recently as a new measure of continuous entropy of genome sequences. EP represent local information plots related to DNA randomness and are based on information theory and statistical concepts. They express the weighed relative abundance of motifs for each position in genomes. Their study is very relevant because under or over-representation segments are often associated with significant biological meaning. Findings The Entropic Profiler application here presented is a new tool designed to detect and extract under and over-represented DNA segments in genomes by using EP. It allows its computation in a very efficient way by recurring to improved algorithms and data structures, which include modified suffix trees. Available through a web interface http://kdbio.inesc-id.pt/software/ep/ and as downloadable source code, it allows to study positions and to search for motifs inside the whole sequence or within a specified range. DNA sequences can be entered from different sources, including FASTA files, pre-loaded examples or resuming a previously saved work. Besides the EP value plots, p-values and z-scores for each motif are also computed, along with the Chaos Game Representation of the sequence. Conclusion EP are directly related with the statistical significance of motifs and can be considered as a new method to extract and classify significant regions in genomes and estimate local scales in DNA. The present implementation establishes an efficient and useful tool for whole genome analysis.

  11. Training of Financial Technology Specialists with RTU Bachelor Program in "Financial Engineering"

    OpenAIRE

    Matvejevs, A; Pavļenko, O

    2014-01-01

    The combination of financial theory, mathematics and computer technology has led to the emergence of a new profession: Financial Engineering. Financial engineers apply advanced economics theory, recent mathematical methods and computer technology to financial markets and financial management. The program of professional studies in Financial Engineering has been running at the Faculty of Computer Science and Information Technology, Riga Technical University since 2009/2010 academic year. It is...

  12. Financial markets

    OpenAIRE

    Bibow, Jörg

    2011-01-01

    This paper provides a brief exposition of financial markets in Post Keynesian economics. Inspired by John Maynard Keynes's path-breaking insights into the role of liquidity and finance in "monetary production economies," Post Keynesian economics offers a refreshing alternative to mainstream (mis)conceptions in this area. We highlight the importance of liquidity-as provided by the financial system—to the proper functioning of real world economies under fundamental uncertainty, contrasting star...

  13. Defense Health Program Financial Reporting of General Property, Plant, and Equipment

    National Research Council Canada - National Science Library

    Lane, F

    2000-01-01

    .... The DoD Agency Wide financial statements include financial statements for a reporting entity called "Other Defense Organizations," a consolidation of financial information from various Defense...

  14. On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with induced nonlinearities

    OpenAIRE

    Ledenyov, Dimitri O.; Ledenyov, Viktor O.

    2014-01-01

    The authors perform an original research on the fundamentals of winning virtuous strategies creation toward the leveraged buyout transactions implementation during the private equity investment in the conditions of the resonant absorption of discrete information in the diffusion - type financial system with the induced nonlinearities at the influences by the Schumpeterian creative disruption processes in the free market economy. We propose that the money is a financial computing process, whic...

  15. Profile of State College and Career Readiness Assessments (CCR) Policy. New Mexico

    Science.gov (United States)

    Center on Education Policy, 2011

    2011-01-01

    This individual profile provides information on New Mexico's college and career readiness assessment policy. Some of the categories presented include: (1) CCR assessment policy; (2) Purpose; (3) Major changes in CCR assessment policy since the 2009-10 school year for financial reasons; (4) State financial support for students to take the CCR…

  16. Financial Statements in Providing Financial Security of Agricultural Enterprises

    OpenAIRE

    Olha Vdovenko

    2014-01-01

    In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures and their adjustment has a direct effect on agricultural businesses financial security. Having been generalized at the industry level, statistical and financial statements are used for the development o...

  17. Balancing Responsibilities – Financial Literacy

    Directory of Open Access Journals (Sweden)

    Gail Pearson

    2017-03-01

    Full Text Available In Australia there is an obligation to promote the informed participation of financial consumers while in South Africa there is an obligation to educate consumers. The Australian obligation is concerned with the financial system as a whole while the South African obligation has generally been focused on general financial education as a tool to promote financial inclusion. There is no obligation for consumers to attain a minimum standard of literacy in credit or finance generally. Financial literacy is one among a number of strategies directed towards inducing changes in consumer behaviour. It sits between the old regulatory model which relies on disclosure of information for effective and rational decision-making and a newer regulatory model which takes into account individuals' perceptions and behavioural biases and may seek to accommodate for these by imposing obligations on financial services providers beyond the mere disclosure of information. Financial literacy is generally the ability to understand how money works, how a person can earn money or make it more. It specifically refers to the set of skills and knowledge that allows people to make informed and effective decisions with all of their financial resources. This article discusses Australian and South African legal obligations and social responsibilities aimed at promoting the financial literacy of consumers.

  18. Louisiana State University System General Purpose Financial Statements and Independent Auditor's Reports as of and for the Year Ended June 30, 1998, with Supplemental Information Schedules.

    Science.gov (United States)

    Louisiana State Legislative Auditor, Baton Rouge.

    This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

  19. FY 1997 Financial Reporting by The Defense Automated Printing Service

    National Research Council Canada - National Science Library

    1998-01-01

    .... The accuracy of information in the financial systems and reported on financial statements is the joint responsibility of the Defense Automated Printing Service and the Defense Logistics Agency...

  20. FY 1997 Hanford telecommunication and informations system user profile, milestone IRM-097-003

    Energy Technology Data Exchange (ETDEWEB)

    Witherspoon, T.T.

    1997-09-22

    This document reports survey data collected from the U.S. Department of Energy, Richland Operations Office (DOE-RL), Project Hanford Management Contract (PHMC) companies, and the PHMC enterprise companies for purposes of characterizing the Hanford Local Area Network (HLAN) user profile. Telephone, radio, and pager data are also provided. The data reveal that job tasks of the 8,500 Hanford Site workers who use the HLAN are highly, if not completely, computer dependent. Employees use their computers as their pens and paper, calculators, drafting tables and communication devices. Fifty eight percent of the survey respondents predict 90 to 100% loss in productivity if they had no access to a computer. Additionally, 30% of the users felt they would have a 50 to 80% loss in productivity without computers; and more than 68 % use their computers between 4 and 8 hours per day. The profile also shows th at the software packages used most heavily are cc:Mail` the Windows version, Hanford Information, WordPerfece, Site Forms and Look-up. Use of Windows-based products is very high. Regarding the productivity tools that are seldom used, 49 % of the respondents say they ``never use`` the Hanford Help and Hints (HUH). The use of the external intemet by Hanford has shown a large increase. The survey indicates that users rate the intranet and the ability to access other sources of information as the fourth most important computer application. The Microsoft System Management Server (SMS 4) data show that more than 60% of the computers on the HLAN need replacement or upgrades to run the Windows 95 Operating System, which has been selected as the PHMC standard. Although data also show that 77% of the PHMC machines are running the current standard Windows for Workgroup version 3. 1 1, they do not have the memory and/or the hard disk space to upgrade to Windows 95. The survey results indicate that telephone system use is also high and regarded as a useful tool. Pager use is very high and

  1. 17 CFR 275.206(4)-4 - Financial and disciplinary information that investment advisers must disclose to clients.

    Science.gov (United States)

    2010-04-01

    ... information that investment advisers must disclose to clients. 275.206(4)-4 Section 275.206(4)-4 Commodity and... disclose to clients. (a) It shall constitute a fraudulent, deceptive, or manipulative act, practice, or... fail to disclose to any client or prospective client all material facts with respect to: (1) A...

  2. 77 FR 76356 - Privacy of Consumer Financial Information Under Title V of the Gramm-Leach-Bliley Act

    Science.gov (United States)

    2012-12-28

    ... achieve visual interest, so long as the color contrast is distinctive and the color does not detract from... specified in paragraphs C.2(d)(2) or C.2(d)(3) of these Instructions. (2) For our marketing purposes. This reason incorporates sharing information with service providers by an institution for its own marketing...

  3. Financial reporting by a shared ledger

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans; Borgo, Stefano; Kutz, Oliver; Loebe, Frank; Neuhaus, Fabian

    2017-01-01

    Among models and information about economic phenomena which help to understand how enterprises produce value, Accounting and Financial Reporting still play a leading and regulative role. The regulative role is established by enforceable International Financial Reporting Standards (IFRS). Ontology

  4. Ontology-Based User Profiling for Personalized Acces to Information within Collaborative Learning System

    Directory of Open Access Journals (Sweden)

    Mohammed Amine Alimam

    2014-06-01

    Full Text Available The use of modern educational technology methods has become an important area of research in order to support learning as well as collaboration. This is especially evident with the rise of internet and web 2.0 platforms that have transformed users’ role from mere content consumers to fully content consumers-producers. Furthermore, people engaged in collaborative learning capitalize on one another’s resources and skills, unlike individual learning. This paper proceeds with a categorization of the main tools and functions that characterize the personalization learning aspect, in order to discuss their trade-offs with collaborative learning systems. It proposes a framework of a personalized information research (IR within a collaborative learning system, incorporating the characterization of the research type carried by the query, as well as modeling and constructing semantic users’ profiles. We use the context of the user query into a prediction mechanism of the search type, based on a previous identification of users’ levels and interests. The paper is concluded by presenting experiment results, revealing that the use of the subject ontology extension approach satisfyingly contributes to improvement in the accuracy of system recommendations.

  5. Consolidated financial statements

    OpenAIRE

    Kalvasová, Veronika

    2010-01-01

    This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.

  6. Financial Responsibilities for Underground Injection Well Owners or Operators

    Science.gov (United States)

    This page provides information on UIC financial responsibility requirements, qualifying financial instrumentsRoles and responsibilities for operators and UIC Directors UIC Director’s and review procedures for financial responsibility instruments.

  7. Financial statements

    International Development Research Centre (IDRC) Digital Library (Canada)

    travel to deliver programs, through intelligence gathering, procedures, and .... Annual value (number) of agreements signed and amended. Unspent agreement ...... The financial statements are presented in Canadian dollars and all values are rounded to the nearest thousand ($000) except where otherwise indicated.

  8. A REVIEW OF FINANCIAL EDUCATION

    Directory of Open Access Journals (Sweden)

    Fatih Temizel

    2015-07-01

    Full Text Available This study determines the importance of financial education in contemporary societies. A review of various organizations for increasing financial education whose individual and societal importance has been internationally accepted is also offered. Towards this end initiatives undertaken by international organizations and national authorities are examined. Aspects of these initiatives that can be offered as best practices for developing nations are identified. For the Turkish case financial education examples that can be organized under public authority leadership, with NGO participation are collated. Various experiences about measuring and increasing financial literacy are examined. Among these are the implementations in Australia, Japan, England and the United States. It is put forth, in light of international experience, that increasing access to financial education and efficiency of financial services are possible through, informing, education and consulting.

  9. 7 CFR 1700.33 - Financial Services Staff.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Financial Services Staff. 1700.33 Section 1700.33... AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.33 Financial Services Staff. The Financial Services Staff evaluates the financial condition of financially troubled borrowers in order to...

  10. Informed consent to address trust, control, and privacy concerns in user profiling.

    NARCIS (Netherlands)

    van der Geest, Thea; Pieterson, Willem Jan; de Vries, Pieter Walter

    2005-01-01

    More and more, services and products are being personalised or tailored, based on user-related data stored in so called user profiles or user models. Although user profiling offers great benefits for both organisations and users, there are several psychological factors hindering the potential

  11. Financial sector taxation: Financial activities tax or financial transaction tax?

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2011-01-01

    Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

  12. El Aseguramiento de los Informes de Sostenibilidad: Diferencias Sustanciales con la Auditoría de Cuentas (Sustainability Reports Assurance: Substantial Differences with Financial Auditing

    Directory of Open Access Journals (Sweden)

    Amaia Zubiaurre

    2015-12-01

    Full Text Available Besides the growing interest of companies to communicate their commitment to sustainability, assurance of the information disclosed has increased, due to the interest of the stakeholders to know their reliability. Initially, we will explain the concept and benefits of sustainability reporting assurance. Subsequently, we will focus on the differences between the financial audit and sustainability reports assurance and the description of the main international report assurance statements. Finally, we will explain the main criticisms of assurance and some proposals for improvement. Junto al creciente interés de las empresas por comunicar su compromiso con la sostenibilidad, ha aumentado el aseguramiento de la información revelada, debido al interés de los grupos de interés por conocer su fiabilidad. Inicialmente, explicaremos el concepto y las ventajas del aseguramiento de los informes de sostenibilidad. Posteriormente, nos centraremos en las diferencias existentes entre la auditoría de cuentas y el aseguramiento de memorias de sostenibilidad y en la descripción de los principales estándares internacionales en materia de aseguramiento. Finalmente, expondremos las principales críticas al aseguramiento y algunas propuestas de mejora. DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2690158

  13. Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information

    Directory of Open Access Journals (Sweden)

    Mirela Niculae

    2017-06-01

    Full Text Available This hereby works tries to identify the principles regarding the corporate governance and analyze the way in which such corporate governance templates influence the qualitative characteristics of the financial information. The execution of the governance means the obligation to implement the processes and structures corresponding to the management and the administration of the business and company’s operations, to provide their good operation. The final scope of the good corporate governance is to provide the efficiency, credibility and reliability of the organization. Solid governance means the settlement of certain fundamental principles defining the relationships between different actors clearly tracks the responsibilities and provides a correct operation of the decision making processes. Starting from the statement according to which the transparency and the quality of the corporate governance system are two concepts coexisting and relating intensively, associations among the characteristics of the shareholding and the information transparency level can be identified in the activity of the public interest entities. The relationships with the current or future investors, with the financers, with the investment analysts, with the media are of great importance for the accomplishment of the scopes related to the image and credibility of the public interest entity and mean a correct and fluent communication.

  14. The presentation of government financial information with budgets of income and expenditure on debt in the state public administration local

    Directory of Open Access Journals (Sweden)

    Ma. Enriqueta Mancilla Rendón

    2015-01-01

    Full Text Available Los cambios legales en las normas contables establecen cuestiones sobre la información presupuestal del Estado de la administración pública y los informes financieros. Debido a la importancia y utilidad de la preparación de la información financiera, este trabajo tiene como objetivo reflexionar sobre las cuestiones que se deben abordar para llevar a cabo la aplicación de las normas contables en el campo del gobierno local, a circunscribir los criterios de regulación financiera aplicadas por el régimen o devengo. El estudio comenzó con una revisión de los estados teniendo en cuenta sus problemas de información financiera, para elegir como unidad de análisis no probabilística a la entidad federativa Baja California Sur con la intención de examinar con mayor precisión la información financiera y presupuestal. El estudio se realizó con el método inductivo exploratorio con un alcance descriptivo; también se realizó revisión teórica hermenéutica sobre la información financiera de la administración central y paraestatal de la entidad federativa, para tener una visión general del sector público en el estado, considerando como hipótesis central sobre la información financiera y presupuestal presentada por la entidad federativa ayuda a medir los objetivos, estrategias y prioridades de desarrollo del estado, la eficiencia y eficacia de la administración pública. Como resultado del estudio se comprende que la información financiera y presupuestal del ejercicio fiscal 2012, los financieros analíticos de ingresos, gastos, deudas, entre otros, así como los informes de las finanzas públicas en el contexto de la contabilidad gubernamental de la administración pública estatal local aun perfilan esfuerzos para obtener dicha información, comprendiéndose que los estados financieros de la entidad de estudio están aún por dar a entender, que el compromiso de la autoridad para cumplir con las normas contables es escaso, y

  15. Classifying Cognitive Profiles Using Machine Learning with Privileged Information in Mild Cognitive Impairment.

    Science.gov (United States)

    Alahmadi, Hanin H; Shen, Yuan; Fouad, Shereen; Luft, Caroline Di B; Bentham, Peter; Kourtzi, Zoe; Tino, Peter

    2016-01-01

    Early diagnosis of dementia is critical for assessing disease progression and potential treatment. State-or-the-art machine learning techniques have been increasingly employed to take on this diagnostic task. In this study, we employed Generalized Matrix Learning Vector Quantization (GMLVQ) classifiers to discriminate patients with Mild Cognitive Impairment (MCI) from healthy controls based on their cognitive skills. Further, we adopted a "Learning with privileged information" approach to combine cognitive and fMRI data for the classification task. The resulting classifier operates solely on the cognitive data while it incorporates the fMRI data as privileged information (PI) during training. This novel classifier is of practical use as the collection of brain imaging data is not always possible with patients and older participants. MCI patients and healthy age-matched controls were trained to extract structure from temporal sequences. We ask whether machine learning classifiers can be used to discriminate patients from controls and whether differences between these groups relate to individual cognitive profiles. To this end, we tested participants in four cognitive tasks: working memory, cognitive inhibition, divided attention, and selective attention. We also collected fMRI data before and after training on a probabilistic sequence learning task and extracted fMRI responses and connectivity as features for machine learning classifiers. Our results show that the PI guided GMLVQ classifiers outperform the baseline classifier that only used the cognitive data. In addition, we found that for the baseline classifier, divided attention is the only relevant cognitive feature. When PI was incorporated, divided attention remained the most relevant feature while cognitive inhibition became also relevant for the task. Interestingly, this analysis for the fMRI GMLVQ classifier suggests that (1) when overall fMRI signal is used as inputs to the classifier, the post

  16. Classifying cognitive profiles using machine learning with privileged information in Mild Cognitive Impairment

    Directory of Open Access Journals (Sweden)

    Hanin Hamdan Alahmadi

    2016-11-01

    Full Text Available Early diagnosis of dementia is critical for assessing disease progression and potential treatment. State-or-the-art machine learning techniques have been increasingly employed to take on this diagnostic task. In this study, we employed Generalised Matrix Learning Vector Quantization (GMLVQ classifiers to discriminate patients with Mild Cognitive Impairment (MCI from healthy controls based on their cognitive skills. Further, we adopted a ``Learning with privileged information'' approach to combine cognitive and fMRI data for the classification task. The resulting classifier operates solely on the cognitive data while it incorporates the fMRI data as privileged information (PI during training. This novel classifier is of practical use as the collection of brain imaging data is not always possible with patients and older participants.MCI patients and healthy age-matched controls were trained to extract structure from temporal sequences. We ask whether machine learning classifiers can be used to discriminate patients from controls based on the learning performance and whether differences between these groups relate to individual cognitive profiles. To this end, we tested participants in four cognitive tasks: working memory, cognitive inhibition, divided attention, and selective attention. We also collected fMRI data before and after training on the learning task and extracted fMRI responses and connectivity as features for machine learning classifiers. Our results show that the PI guided GMLVQ classifiers outperform the baseline classifier that only used the cognitive data. In addition, we found that for the baseline classifier, divided attention is the only relevant cognitive feature. When PI was incorporated, divided attention remained the most relevant feature while cognitive inhibition became also relevant for the task. Interestingly, this analysis for the fMRI GMLVQ classifier suggests that (1 when overall fMRI signal for structured stimuli is

  17. The effect of financial crisis on the profile of the patients examined at the surgical emergencies of an academic institution in Greece.

    Science.gov (United States)

    Kontos, Michael; Moris, Demetrios; Davakis, Spyridon; Schizas, Dimitrios; Pikoulis, Emmanouil; Liakakos, Theodoros

    2017-03-01

    Greece is suffering an economic recession of enormous magnitude, but whether its health has deteriorated as a result, has not yet been well established. We aim to present and analyze differences in demographics and clinical distribution of patients examined at the emergency room (ER) in the era of financial crisis. A retrospective data analysis of all patients that were examined to surgical ER, between January 1st 2008 and December 31st 2014, was conducted. We only analyzed and evaluated data for the years 2008, 2011 and 2014. We evaluated the etiology of the examination (main complaint of the patient), the gender, the ethnic origin, the age and the severity of the disease, whenever it was feasible. The diseases that presented differences that were statistically significant were analyzed in terms of medical, social and financial aspects. The number of patients being examined in the ER in 2011 was higher compared with that of 2014 and to 2008 respectively (PFinancial crisis seems to have a multivariable effect on epidemiology and clinical diversity of patients being examined in the ER.

  18. Evaluating a Priori Ozone Profile Information Used in TEMPO (Tropospheric Emissions: Monitoring of Pollution) Tropospheric Ozone Retrievals

    Science.gov (United States)

    Johnson, Matthew Stephen

    2017-01-01

    A primary objective for TOLNet is the evaluation and validation of space-based tropospheric O3 retrievals from future systems such as the Tropospheric Emissions: Monitoring of Pollution (TEMPO) satellite. This study is designed to evaluate the tropopause-based O3 climatology (TB-Clim) dataset which will be used as the a priori profile information in TEMPO O3 retrievals. This study also evaluates model simulated O3 profiles, which could potentially serve as a priori O3 profile information in TEMPO retrievals, from near-real-time (NRT) data assimilation model products (NASA Global Modeling and Assimilation Office (GMAO) Goddard Earth Observing System (GEOS-5) Forward Processing (FP) and Modern-Era Retrospective analysis for Research and Applications version 2 (MERRA2)) and full chemical transport model (CTM), GEOS-Chem, simulations. The TB-Clim dataset and model products are evaluated with surface (0-2 km) and tropospheric (0-10 km) TOLNet observations to demonstrate the accuracy of the suggested a priori dataset and information which could potentially be used in TEMPO O3 algorithms. This study also presents the impact of individual a priori profile sources on the accuracy of theoretical TEMPO O3 retrievals in the troposphere and at the surface. Preliminary results indicate that while the TB-Clim climatological dataset can replicate seasonally-averaged tropospheric O3 profiles observed by TOLNet, model-simulated profiles from a full CTM (GEOS-Chem is used as a proxy for CTM O3 predictions) resulted in more accurate tropospheric and surface-level O3 retrievals from TEMPO when compared to hourly (diurnal cycle evaluation) and daily-averaged (daily variability evaluation) TOLNet observations. Furthermore, it was determined that when large daily-averaged surface O3 mixing ratios are observed (65 ppb), which are important for air quality purposes, TEMPO retrieval values at the surface display higher correlations and less bias when applying CTM a priori profile information

  19. Index of Financial Inclusion – A measure of financial sector inclusiveness

    OpenAIRE

    Mandira Sarma

    2012-01-01

    The promotion of an inclusive financial system is a policy priority in many countries. While the importance of financial inclusion is widely recognized, the literature lacks a comprehensive measure that can be used to measure the extent of financial inclusion across economies. This paper attempts to fill this gap by proposing an index of financial inclusion (IFI). The proposed IFI captures information on various dimensions of financial inclusion in a single number lying between 0 and 1, where...

  20. Financial literacy: A barrier to seek financial advice but not a shield against following it

    OpenAIRE

    Sprenger, Julia

    2016-01-01

    The current study examines individual decision making in the field of personal finance. How do people arrive at a financial decision? A laboratory experiment investigates the way external information is integrated into the decision-making process. Financial literacy shows to lower demand for financial advice but it does not immunize against sunk cost fallacies: High financial literate subjects are not less likely to follow financial advice than less literate subjects, even when the quality of...

  1. Financial History

    OpenAIRE

    Cassis, Y.; Cottrell, P. L

    2017-01-01

    The considerable renewal of interest in all aspects of financial history over recent years provided one motivation for this new venture. Yet, the foundations for our specialism, which draws from both History and the Social Sciences, especially economics, have been laid by many. Some would point to continuity in our interest from the publication in the 1930s of jubilee banking history volumes, such as those written for British institutions by Gregory, and by Crick and Wadsworth. Further schola...

  2. Presentation of Financial Statements According to IPSAS - a Challenge for Professional Accountants

    Directory of Open Access Journals (Sweden)

    Carmen Cretu

    2011-05-01

    Full Text Available The International Public Sector Accounting Standards (IPSAS is an important step in public sectoraccounting reform. Problems arising in the context of adopting a common language through IPSAS aremultiple and not easy to prove their usefulness, advantages and disadvantages of using them, so aim will bethe countries' agreement to accept and adopt these regulations. The preparation of financial statements is acomplex process of aggregating data to form economic and financial indicators. Content and preparation ofthe financial statements differ by type of institution, according to their kinds, depending on how their fundingand business profile. The financial statements of public institutions are particularly broad, complex andlengthy, and the information it provides can often be interpreted only by the professional accountant. Theprofessional accountant is the only one capable of ensuring providing appropriate information to users thatthey base their decisions on the allocation of funds.

  3. The Financial Health of Mental Health Professionals

    Directory of Open Access Journals (Sweden)

    Sonya L. Britt

    2015-07-01

    Full Text Available Recent research has suggested that mental health professionals may be at greater risk of endorsing money scripts associated with lower income, lower net worth, and problematic financial behaviors. This study more closely examined the financial health of mental health professionals using the Klontz-Britt Financial Health Scale (FHS. Data was collected from 264 individuals recruited through financial seminars given by the researchers and through social media. Results indicated that when compared to other occupations, mental health professionals report significantly lower levels of financial health. Regardless of occupation, money status and money worship scripts were associated with lower levels of financial health, while money vigilance scripts were associated with higher levels of financial health. These results are of interest to financial counselors and educators to inform their work with those in the mental health profession who may be at greater risk of lower financial health.

  4. Community-based health insurance knowledge, concern, preferences, and financial planning for health care among informal sector workers in a health district of Douala, Cameroon.

    Science.gov (United States)

    Noubiap, Jean Jacques N; Joko, Walburga Yvonne A; Obama, Joel Marie N; Bigna, Jean Joel R

    2013-01-01

    For the last two decades, promoted by many governments and international number in sub-Saharan Africa. In 2005 in Cameroon, there were only 60 Community-based health insurance (CBHI) schemes nationwide, covering less than 1% of the population. In 2006, the Cameroon government adopted a national strategy aimed at creating at least one CBHI scheme in each health district and covering at least 40% of the population with CBHI schemes by 2015. Unfortunately, there is almost no published data on the awareness and the implementation of CBHI schemes in Cameroon. Structured interviews were conducted in January 2010 with 160 informal sectors workers in the Bonassama health district (BHD) of Douala, aiming at evaluating their knowledge, concern and preferences on CBHI schemes and their financial plan to cover health costs. The awareness on the existence of CHBI schemes was poor awareness schemes among these informal workers. Awareness of CBHI schemes was significantly associated with a high level of education (p = 0.0001). Only 4.4% of respondents had health insurance, and specifically 1.2% were involved in a CBHI scheme. However, 128 (86.2%) respondents thought that belonging to a CBHI scheme could facilitate their access to adequate health care, and were thus willing to be involved in CBHI schemes. Our respondents would have preferred CBHI schemes run by missionaries to CBHI schemes run by the government or people of the same ethnic group (p). There is a very low participation in CBHI schemes among the informal sector workers of the BHD. This is mainly due to the lack of awareness and limited knowledge on the basic concepts of a CBHI by this target population. Solidarity based community associations to which the vast majority of this target population belong are prime areas for sensitization on CBHI schemes. Hence these associations could possibly federalize to create CBHI schemes.

  5. Methods of Financial Risk Management

    Directory of Open Access Journals (Sweden)

    Korzh Natalia

    2016-10-01

    Full Text Available The essence and nature of financial risks are investigated. Their classification is conducted. The features of financial risk management and the main methods of management are considered. The ways of risk compensation are identified. It is proved that the objective external risk basis is such market imperfections as externalities of enterprises and incomplete information about the operation of the business environment and internal objective basis risk – the objective function to maximise profits in a competitive environment. It is revealed that to compensate market imperfections business entities should develop a strategy that combines fill in missing information and neutralise or minimise externalities that tactically implemented in financial risk management programs.

  6. Financial Literacy and Stock Market Participation

    NARCIS (Netherlands)

    van Rooij, M.C.J.; Lusardi, A.; Alessie, R.

    Individuals are increasingly put in charge of their financial security after retirement. Moreover, the supply of complex financial products has increased considerably over the years. However, we still have little or no information about whether individuals have the financial knowledge and skills to

  7. 76 FR 18445 - Financial Market Utilities

    Science.gov (United States)

    2011-04-04

    ... CFR Part 234 RIN 7100-AD71 Financial Market Utilities AGENCY: Board of Governors of the Federal... market utilities (``FMUs'') that are designated as systemically important by the Financial Stability...) only, contact (202) 263- 4869. SUPPLEMENTARY INFORMATION: ] I. Background A. Financial Market Utilities...

  8. 49 CFR 19.52 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 19.52 Section 19.52... Requirements Reports and Records § 19.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

  9. 45 CFR 2543.52 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2543.52 Section 2543.52... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from...

  10. 45 CFR 74.52 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 74.52 Section 74.52 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 74.52 Financial reporting. (a) The following forms are used for obtaining financial information from recipients: (1) SF-269 or...

  11. 43 CFR 12.952 - Financial reporting.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financial reporting. 12.952 Section 12.952... Requirements § 12.952 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

  12. 34 CFR 74.52 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 74.52 Section 74.52 Education... and Records § 74.52 Financial reporting. (a) The following forms or other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

  13. Balancing responsibilities – financial literacy | Pearson ...

    African Journals Online (AJOL)

    In Australia there is an obligation to promote the informed participation of financial consumers while in South Africa there is an obligation to educate consumers. The Australian obligation is concerned with the financial system as a whole while the South African obligation has generally been focused on general financial ...

  14. 22 CFR 518.52 - Financial reporting.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Financial reporting. 518.52 Section 518.52... Requirements Reports and Records § 518.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

  15. Combining evolutionary information extracted from frequency profiles with sequence-based kernels for protein remote homology detection.

    Science.gov (United States)

    Liu, Bin; Zhang, Deyuan; Xu, Ruifeng; Xu, Jinghao; Wang, Xiaolong; Chen, Qingcai; Dong, Qiwen; Chou, Kuo-Chen

    2014-02-15

    Owing to its importance in both basic research (such as molecular evolution and protein attribute prediction) and practical application (such as timely modeling the 3D structures of proteins targeted for drug development), protein remote homology detection has attracted a great deal of interest. It is intriguing to note that the profile-based approach is promising and holds high potential in this regard. To further improve protein remote homology detection, a key step is how to find an optimal means to extract the evolutionary information into the profiles. Here, we propose a novel approach, the so-called profile-based protein representation, to extract the evolutionary information via the frequency profiles. The latter can be calculated from the multiple sequence alignments generated by PSI-BLAST. Three top performing sequence-based kernels (SVM-Ngram, SVM-pairwise and SVM-LA) were combined with the profile-based protein representation. Various tests were conducted on a SCOP benchmark dataset that contains 54 families and 23 superfamilies. The results showed that the new approach is promising, and can obviously improve the performance of the three kernels. Furthermore, our approach can also provide useful insights for studying the features of proteins in various families. It has not escaped our notice that the current approach can be easily combined with the existing sequence-based methods so as to improve their performance as well. For users' convenience, the source code of generating the profile-based proteins and the multiple kernel learning was also provided at http://bioinformatics.hitsz.edu.cn/main/~binliu/remote/

  16. Financial Statements Analysis

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.

  17. Measuring Financial Inclusion: A Multidimensional Index

    OpenAIRE

    Noelia Camara; David Tuesta

    2014-01-01

    We rely on demand and supply-side information to measure the extent of financial inclusion at country level for eighty-two developed and less-developed countries. We postulate that the degree of financial inclusion is determined by three dimensions: usage, barriers and access to financial inclusion. Weights assigned to the dimensions are determined endogenously by employing a two-stage Principal Component Analysis. Our composite index offers a comprehensive measure of the degree of financial ...

  18. Basics of XBRL Instance for Financial Reporting

    Directory of Open Access Journals (Sweden)

    Mihaela Enachi

    2011-10-01

    Full Text Available The development of XBRL (eXtensible Business Reporting Language for financial reporting has significantly changed the way which financial statements are presented to differentusers and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countriesor regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation ofthe financial statements if using XBRL as reporting tool.Keywords: XML, XBRL, financial reporting, specification, taxonomy, instance

  19. Manifestations of Personality in Online Social Networks: Self-Reported Facebook-Related Behaviors and Observable Profile Information

    OpenAIRE

    Gosling, Samuel D.; Augustine, Adam A.; Vazire, Simine; Holtzman, Nicholas; Gaddis, Sam

    2011-01-01

    Despite the enormous popularity of Online Social Networking sites (OSNs; e.g., Facebook and Myspace), little research in psychology has been done on them. Two studies examining how personality is reflected in OSNs revealed several connections between the Big Five personality traits and self-reported Facebook-related behaviors and observable profile information. For example, extraversion predicted not only frequency of Facebook usage (Study 1), but also engagement in the site, with extraverts ...

  20. IMPROVING FINANCIAL INCLUSION: TOWARDS A CRITICAL FINANCIAL EDUCATION FRAMEWORK

    Directory of Open Access Journals (Sweden)

    Renê Birochi

    2016-05-01

    Full Text Available Empirical research suggests that financial inclusion initiatives – such as facilitating access to financial resources or providing microcredit – are alone not enough to lower socioeconomic disparities. In this article, we adopt a critical stance as a guide for our empirical investigation. Our aim is to propose a financial education framework, tailored to low-income micro-entrepreneurs, that embraces new information and communication technologies (ICTs and seeks to improve financial inclusion and social emancipation. This empirical study was conducted in an Amazonian municipality in Brazil where recent access to ICTs has brought about important and varied socioeconomic changes. Results show that ICT-supported and tailored critical financial education can play a dual role: on the one hand, access to financial education might decrease the effects of generative mechanisms on global/local tensions, triggered by standardized ICT applications; on the other hand, such access might increase financial inclusion and social transformation through the integration of guiding principles into financial education programs.

  1. 77 FR 68104 - Proposed Information Collection; Comment Request; Socio-Economic Profile of Small-Scale...

    Science.gov (United States)

    2012-11-15

    ... socio-economic data about small scale fishermen and seafood dealers operating in the U.S. Caribbean. The... information sought will be collected via in- person, telephone and mail surveys. III. Data OMB Control Number... information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; and (d...

  2. The internet as a source of drug information: a profile of utilization by ...

    African Journals Online (AJOL)

    Introduction: The internet is a useful tool which could provide quality drug information if well applied. Its utilization as a source of drug information by junior doctors in Nigeria is not well documented. Objective: To assess the use of the internet by junior doctors as a source of objective drug information in Nigeria. Methods: The ...

  3. Integrating milk metabolite profile information for the prediction of traditional milk traits based on SNP information for Holstein cows.

    Directory of Open Access Journals (Sweden)

    Nina Melzer

    Full Text Available In this study the benefit of metabolome level analysis for the prediction of genetic value of three traditional milk traits was investigated. Our proposed approach consists of three steps: First, milk metabolite profiles are used to predict three traditional milk traits of 1,305 Holstein cows. Two regression methods, both enabling variable selection, are applied to identify important milk metabolites in this step. Second, the prediction of these important milk metabolite from single nucleotide polymorphisms (SNPs enables the detection of SNPs with significant genetic effects. Finally, these SNPs are used to predict milk traits. The observed precision of predicted genetic values was compared to the results observed for the classical genotype-phenotype prediction using all SNPs or a reduced SNP subset (reduced classical approach. To enable a comparison between SNP subsets, a special invariable evaluation design was implemented. SNPs close to or within known quantitative trait loci (QTL were determined. This enabled us to determine if detected important SNP subsets were enriched in these regions. The results show that our approach can lead to genetic value prediction, but requires less than 1% of the total amount of (40,317 SNPs., significantly more important SNPs in known QTL regions were detected using our approach compared to the reduced classical approach. Concluding, our approach allows a deeper insight into the associations between the different levels of the genotype-phenotype map (genotype-metabolome, metabolome-phenotype, genotype-phenotype.

  4. Discrimination and Privacy in the Information Society Data Mining and Profiling in Large Databases

    CERN Document Server

    Calders, Toon; Schermer, Bart; Zarsky, Tal

    2013-01-01

    Vast amounts of data are nowadays collected, stored and processed, in an effort to assist in  making a variety of administrative and governmental decisions. These innovative steps considerably improve the speed, effectiveness and quality of decisions. Analyses are increasingly performed by data mining and profiling technologies that statistically and automatically determine patterns and trends. However, when such practices lead to unwanted or unjustified selections, they may result in unacceptable forms of  discrimination. Processing vast amounts of data may lead to situations in which data controllers know many of the characteristics, behaviors and whereabouts of people. In some cases, analysts might know more about individuals than these individuals know about themselves. Judging people by their digital identities sheds a different light on our views of privacy and data protection. This book discusses discrimination and privacy issues related to data mining and profiling practices. It provides technologic...

  5. The Technological Imperative: Information Systems and Racial Profiling from Nazi Germany to the War on Terror

    Science.gov (United States)

    Doughty, Howard A.

    2005-01-01

    Both parts of the author's past--a concern with terrorism and with the education of future agents of the state who will be expected to curb, if not to eliminate, it--contribute to what he wants to say in this essay. He seeks to make six points: (1) Racial profiling is not a discrete issue but an instance of a more pervasive racism that is evident…

  6. Latar Belakang, Potensi dan Dampak Balanced Scorecard dalam Pengukuran Financial

    OpenAIRE

    Setiawan, Amelia

    2001-01-01

    Financial accounting model that we used emphasizes on financial measure. Rapid technological innovation especially in information technology requires new capabilities for competitive success. The need to build long-range competitive capabilities and the fact about historical-cost financial accounting created a new tool for management in financial measure: the balanced scorecard. The Balanced Scorecard emphasizes that financial and nonfinancial measure must be part of information system for em...

  7. The financial trilemma

    NARCIS (Netherlands)

    Schoenmaker, D.

    2011-01-01

    The financial trilemma states that financial stability, financial integration and national financial policies are incompatible. Any two of the three objectives can be combined but not all three; one has to give. This paper develops a model to underpin the financial trilemma. © 2011 Elsevier B.V.

  8. Profile of State High School Exit Exam Policies. New Mexico

    Science.gov (United States)

    Center on Education Policy, 2011

    2011-01-01

    This individual profile provides information on New Mexico's high school exit exam standards and policies. Some of the categories presented include: (1) State exit exam policy; (2) Type of Test; (3) Purpose; (4) Major changes in exit exam policy since the 2009-10 school year for financial reasons; (5) Subjects tested on exam; (6) Grade exam first…

  9. 78 FR 46850 - Filing Financial and Other Reports

    Science.gov (United States)

    2013-08-02

    ... ADMINISTRATION 12 CFR Parts 741 and 748 RIN 3313-AE25 Filing Financial and Other Reports AGENCY: National Credit... its regulations regarding filing financial, statistical, and other reports and credit union profiles... Proposed Rulemaking for Parts 741 and 748, Filing financial and other reports'' in the email subject line...

  10. Performance profiles of major energy producers 1992

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-13

    Performance Profiles of Major Energy Producers 1992 is the sixteenth annual report of the Energy Information Administration`s (EIA) Financial Reporting System (FRS). The report examines financial and operating developments, with particular reference to the 25 major energy companies (the FRS companies) required to report annually on Form EIA-28. Financial information is reported by major lines of business, including oil and gas production, petroleum refining and marketing, and other energy operations. Domestic and international operations are examined separately in this report. The data are presented in the context of key energy market developments with a view toward identifying changing strategies of corporate development and measuring the apparent success of current ongoing operations.

  11. Information Security: A Scientometric Study of the Profile, Structure, and Dynamics of an Emerging Scholarly Specialty

    Science.gov (United States)

    2014-03-01

    composites and textiles , respectively. In another study, Diabetes research was analyzed from 1999 to 2008 using citation analysis (Gupta, 42 Kaur...information system to share and manage vital defense related information. The previous method of delivering magnetic computer tapes via postal mail was not

  12. Assessing health consumerism on the Web: a demographic profile of information-seeking behaviors.

    Science.gov (United States)

    Lorence, Daniel P; Park, Heeyoung; Fox, Susannah

    2006-08-01

    The growing diversity of the online health information community is increasingly cited as a limiting factor related to the potential of the Internet as an effective health communication channel and information resource. Public-access Internet portals and decreasing costs of personal computers have created a consensus that unequal access to information, or a "Digital Divide," presents a like problem specific to health care consumers. Access to information, however, is an essential part of the consumer-centric framework outlined in the recently proposed U.S. National Health Information Infrastructure (NHII) and Health Architecture initiatives. To date little research has been done to differentiate the types of health information sought on the Web by different subgroups, linking user characteristics and health-seeking behaviors. Data from a study of consumer Web search activity in a post-intervention era serves as a natural experiment, and can identify whether a "digitally underserved group" persists in the United States. Such an environment would serve to exclude traditionally underserved groups from the benefits of the planned national heath information infrastructure. This exploratory technology assessment study seeks to differentiate and delineate specific behaviors, or lack of desired behaviors, across targeted health care subgroups. Doing so allows the design of more effective strategies to promote the use of the Web as a health education and health promotion tool, under the envisioned shared decision-making, consumer-centric health information model.

  13. Who's out there? A profile of informal traders in four South African ...

    African Journals Online (AJOL)

    The informal sector has gained prominence in developing countries during the past two decades, mainly as a result of the formal sector's inability to absorb growing populations and an increasing number of individuals hoping to secure an income through self-employment in the informal sector. The situation in South African ...

  14. Multiscale multifractal multiproperty analysis of financial time series based on Rényi entropy

    Science.gov (United States)

    Yujun, Yang; Jianping, Li; Yimei, Yang

    This paper introduces a multiscale multifractal multiproperty analysis based on Rényi entropy (3MPAR) method to analyze short-range and long-range characteristics of financial time series, and then applies this method to the five time series of five properties in four stock indices. Combining the two analysis techniques of Rényi entropy and multifractal detrended fluctuation analysis (MFDFA), the 3MPAR method focuses on the curves of Rényi entropy and generalized Hurst exponent of five properties of four stock time series, which allows us to study more universal and subtle fluctuation characteristics of financial time series. By analyzing the curves of the Rényi entropy and the profiles of the logarithm distribution of MFDFA of five properties of four stock indices, the 3MPAR method shows some fluctuation characteristics of the financial time series and the stock markets. Then, it also shows a richer information of the financial time series by comparing the profile of five properties of four stock indices. In this paper, we not only focus on the multifractality of time series but also the fluctuation characteristics of the financial time series and subtle differences in the time series of different properties. We find that financial time series is far more complex than reported in some research works using one property of time series.

  15. 2 CFR 215.21 - Standards for financial management systems.

    Science.gov (United States)

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Standards for financial management systems... Financial and Program Management § 215.21 Standards for financial management systems. (a) Federal awarding... information whenever practical. (b) Recipients' financial management systems shall provide for the following...

  16. 7 CFR 3019.21 - Standards for financial management systems.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Standards for financial management systems. 3019.21... Requirements Financial and Program Management § 3019.21 Standards for financial management systems. (a) Federal... cost information whenever practical. (b) Recipients' financial management systems shall provide for the...

  17. 45 CFR 74.21 - Standards for financial management systems.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Standards for financial management systems. 74.21... Management § 74.21 Standards for financial management systems. (a) Recipients shall relate financial data to... cost information is usually not appropriate. (b) Recipients' financial management systems shall provide...

  18. 41 CFR 105-72.602 - Financial reporting.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Financial reporting. 105... § 105-72.602 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial...

  19. Finansal Bilgi Manipülasyonunun Beneish Modeli Yardımıyla Ölçülmesi: BIST İmalat Sanayi Üzerine Bir Araştırma (Measurement of Financial Information Manipulation with The Help of Beneish Model: A Research on BIST Manufacturing Industry

    Directory of Open Access Journals (Sweden)

    Hakkı FINDIK

    2016-03-01

    Full Text Available The financial information manipulation has been the crucial subject of the recent years with the effect of various perspectives related to the earning management. Because of the conflicts of interest of information users, the manipulation possibility of the financial reports belonging to the businesses, which are the important actor of financial markets, is present. The managers can apply the financial information manipulation by showing the financial position and performance of business different from what they currently are thanks to the flexibility that the accrual basis of accounting provides them. In this study, the finding related to whether the businesses processing in BIST manufacturing industry have applied the financial information manipulation or not via Beneish model has been carried out. In addition to this, the finding related to which variables have effect on whether any businesses have carried out the financial information manipulation or not by using logistic regression has been done. The obtained results show powerful evidences on behalf of the fact that the financial information manipulation has taken its source from the accrual basis of accounting.

  20. Financial Enmeshment: Untangling the Web

    Directory of Open Access Journals (Sweden)

    Bradley Klontz

    2015-12-01

    Full Text Available Children learn through observing and interacting with their parents. Much of what children learn about money comes from these observations and interactions. An area of concern in parent – child relationships is the impact of boundaries and roles. Parents whose boundaries with their children are rigid and inflexible do not prepare their children to effectively deal with stress in their lives. Similarly, parents whose boundaries are too flexible may impede their children’s ability to develop appropriate coping skills. This is true of their development of personal finance, money, consumption, and debt coping skills. Financial enmeshment occurs when parents involve their children in adult financial matters before the children are cognitively and emotionally ready to cope with the information. Financial enmeshment may have a negative effect on the child’s development. Financial enmeshment can be addressed through financial therapy. This paper explores the dynamic of financial enmeshment and discusses tools available to financial professionals to help identify the dynamic and structure interventions.

  1. Acquisition of genome information from single-celled unculturable organisms (radiolaria) by exploiting genome profiling (GP)

    OpenAIRE

    Matsuoka Atsushi; Kouduka Mariko; Nishigaki Koichi

    2006-01-01

    Abstract Background There is no effective method to obtain genome information from single-celled unculturable organisms such as radiolarians. Even worse, such organisms are often very difficult to collect. Sequence analysis of 18S rDNA has been carried out, but obtaining the data has been difficult and it has provided a rather limited amount of genome information. In this paper, we have developed a method which provides a sufficient amount of data from an unculturable organism. The effectiven...

  2. Financial Village Standing in Indonesian Financial System

    Directory of Open Access Journals (Sweden)

    Herry Purnomo

    2015-12-01

    Full Text Available Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015. Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2, 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81

  3. FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

    OpenAIRE

    Elena Hlaciuc; Camelia Mihalciuc; Anisoara Apetri

    2008-01-01

    The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis. These financial statements, taken together,provide on overall picture of the financial health of the business. It says that who hasthe information has the power, and the way that it gets from the receiver iscommunication. F...

  4. Deficiencies in FY 1998 DOD Financial Statements and Progress Toward Improved Financial Reporting

    Science.gov (United States)

    1999-11-26

    DEFICIENCIES IN FY 1998 DOD FINANCIAL STATEMENTS AND PROGRESS TOWARD IMPROVED FINANCIAL REPORTING Report No. D-2000-041 November 26, 1999 Office...UNDER SECRETARY OF DEFENSE (COMPTROLLER) SUBJECT: Audit Report on Deficiencies in FY 1998 DoD Financial Statements and Progress Toward Improved... Financial Reporting ( Report No. D-2000-041) We are providing this audit report for information and use. It identifies and summarizes the major

  5. Downgrading Financial Service Delivery and Institutional ...

    African Journals Online (AJOL)

    Rural financial markets in the developing world are faced with the problem of information asymmetry and are monopolistically competitive. Based on this, one policy option to enhance rural clients' access is for formal financial institutions to mimic products and services of informal intermediaries. Empirical evidence on impact ...

  6. Financial Well-being in Active Ageing.

    Science.gov (United States)

    Rajola, Federico; Frigerio, Chiara; Parrichi, Monica

    2014-01-01

    In developed countries, economic and financial well-being is playing a crucial positive role in ageing and inclusion processes. Due to the complexity and pervasiveness of financial economy in the real life, more and more social as well as individual well-being are perceived as influenced by financial conditions. On the other hand, the demographic circumstances drive scholars as well as politicians to reflect on ageing dynamics. Bridging the two domains, the following research focuses on the role of the financial well-being as a mediating role of general well-being in elder people. The assumption is that elderly people have specific financial needs that sometimes are not covered by financial providers' offers. The motivation is mainly on the role of information asymmetries between elder consumers and financial institutions. On the dynamics of these asymmetries, the research will specifically investigate the role of financial literacy, as the ability of comprehension of elder people of their needs and of financial information. The applicative implication of this research work consists in finding the determinants of financial well-being for elders and the definition of their specific financial competencies, in order to 1) identify educational and regulatory guidelines for policy makers in charge of creating financial market transparency conditions, and to 2) support design of organizational mechanisms as well as financial product/services for this specific target of client. The following chapter presents preliminary explorative results of a survey delivered on 200 elder individuals (65-80 yrs.) leaving in Milan. Findings show that active elders consider the ability of managing personal wealth as one of the core determinant of well-being, although the economic and financial literacy is limited. Furthermore, the chapter proposes a research agenda for scholars interested in exploring the relationship between financial well-being and ageing.

  7. Financial Advisor - Budget and Financial Management | IDRC ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Job Summary As the most senior budget team member, the Financial Advisor assumes key responsibilities in the preparation of the annual program of work and budget of the Centre (xx cost centres totalling expending some $190 M in 2007-2008). The Financial Advisor also maintains and refines as needed financial ...

  8. Can profiles of poly- and Perfluoroalkyl substances (PFASs) in human serum provide information on major exposure sources?

    Science.gov (United States)

    Hu, Xindi C; Dassuncao, Clifton; Zhang, Xianming; Grandjean, Philippe; Weihe, Pál; Webster, Glenys M; Nielsen, Flemming; Sunderland, Elsie M

    2018-02-01

    exposure sources in two North American populations, suggesting generalizability of results from the Faroese population. We conclude that PFAS homologue profiles in serum provide valuable information on major exposure sources. It is essential to compare samples collected at similar time periods and to correct for demographic groups that are highly affected by differences in physiological processes (e.g., pregnancy). Information on PFAS homologue profiles is crucial for attributing adverse health effects to the proper mixtures or individual PFASs.

  9. FINANCIAL LITERACY AROUND THE WORLD: AN OVERVIEW.

    Science.gov (United States)

    Lusardi, Annamaria; Mitchell, Olivia S

    2011-10-01

    In an increasingly risky and globalized marketplace, people must be able to make well-informed financial decisions. Yet new international research demonstrates that financial illiteracy is widespread when financial markets are well developed as in Germany, the Netherlands, Sweden, Japan, Italy, New Zealand, and the United States, or when they are changing rapidly as in Russia. Further, across these countries, we show that the older population believes itself well informed, even though it is actually less well informed than average. Other common patterns are also evident: women are less financially literate than men and are aware of this shortfall. More educated people are more informed, yet education is far from a perfect proxy for literacy. There are also ethnic/racial and regional differences: city-dwellers in Russia are better informed than their rural counterparts, while in the U.S., African Americans and Hispanics are relatively less financially literate than others. Moreover, the more financially knowledgeable are also those most likely to plan for retirement. In fact, answering one additional financial question correctly is associated with a 3-4 percentage point higher chance of planning for retirement in countries as diverse as Germany, the U.S., Japan, and Sweden; in the Netherlands, it boosts planning by 10 percentage points. Finally, using instrumental variables, we show that these estimates probably underestimate the effects of financial literacy on retirement planning. In sum, around the world, financial literacy is critical to retirement security.

  10. Digital natives and academics libraries: a parallel between the new user profile and products and services information

    Directory of Open Access Journals (Sweden)

    Thais Batista Zaninelli

    2016-12-01

    Full Text Available Introduction: the purpose of this paper is to analyze how the digital natives can influence the information services in the University Libraries (ULs context. Objective: the objectives were to characterize the digital natives; to check the current format of the university libraries with respect to infrastructure, service and staff; to analyze how the characteristics of digital natives may influence future library services. Methodology: bibliographic search. Results: current users of the ULs, are categorized in the context of digital natives. This type of users is characterized by having a contemporary profile, basically communicate virtually, search online form and information in digital form, but at the same time looking for alternative and collaborative environments to carry out their academic activities in physical spaces. These users prefer to meet in alternative schedules and aspire services that meet their needs not only informational but also leisure. Conclusions: it is noticed that the ULs are ahead when it comes to achieving not only the information needs of digital natives users, but also to realize their wishes for the consumption of information. Many libraries now offer collaborative study spaces, in addition to individual, vertical establish partnerships with IT companies and cultural centers in order to meet the current needs of the digital generation.

  11. Financial Management: Improper Payments Reported in Fiscal Year 2000 Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    ...). Specifically, it provides information on the amount of improper payments' that federal agencies reported in their fiscal year 2000 financial statements and identifies some current improper payment...

  12. Beef consumer segment profiles based on information source usage in Poland.

    Science.gov (United States)

    Żakowska-Biemans, Sylwia; Pieniak, Zuzanna; Gutkowska, Krystyna; Wierzbicki, Jerzy; Cieszyńska, Katarzyna; Sajdakowska, Marta; Kosicka-Gębska, Małgorzata

    2017-02-01

    The main aim of this study was to identify market segments based on consumers' usage of information sources about beef and to investigate whether the use of information sources was associated with the type of information consumers were searching for, factors guiding their decision processes to buy beef and motives related to beef consumption. Data were collected in 2014 through a self-administered survey of 501 regular beef consumers. Three distinct clusters were identified: Enthusiast (38.5%), Conservative (43.1%) and Ultra Conservative (18.4%). This study revealed that culinary and personal sources of information on beef were the most frequently used. Taste, perceived healthiness and suitability to prepare many dishes were reported as primary motives to eat beef. These results show that communication channels such as culinary programs and opportunities provided by the development of labelling systems to guarantee beef quality should be considered when developing policies and strategies to increase beef consumption in Poland. Copyright © 2016 Elsevier Ltd. All rights reserved.

  13. Comprehensive Molecular Profiling of African-American Prostate Cancer to Inform on Prognosis and Disease Biology

    Science.gov (United States)

    2016-10-01

    and thus can be used in informing decisions for continuing surveillance or proceeding with definitive treatment. Specific Aims: 1) Determine if PCA3...project are to study canine naturally occurring bladder cancer to establish it as preferred model for studying chemotherapy response in bladder cancer

  14. Financial burden is associated with worse health-related quality of life in adults with multiple endocrine neoplasia type 1.

    Science.gov (United States)

    Peipert, Benjamin J; Goswami, Sneha; Helenowski, Irene; Yount, Susan E; Sturgeon, Cord

    2017-12-01

    Health-related quality of life and financial burden among patients with multiple endocrine neoplasia type 1 is poorly described. It is not known how financial burden influences health-related quality of life in this population. We hypothesized that the financial burden attributable to multiple endocrine neoplasia type 1 is associated with worse health-related quality of life. United States adults (≥18 years) with multiple endocrine neoplasia type 1 were recruited from the AMENSupport MEN online support group. Patient demographics, clinical characteristics, and financial burden were assessed via an online survey. The instrument Patient-Reported Outcomes Measurement Information System 29-item profile measure was used to assess health-related quality of life. Multivariable linear regression was used to identify significant variables in each Patient-Reported Outcomes Measurement Information System domain. Out of 1,378 members in AMENSupport, our survey link was accessed 449 times (33%). Of 153 US respondents who completed our survey, 84% reported financial burden attributable to multiple endocrine neoplasia type 1. The degree of financial burden had a linear relationship with worse health-related quality of life across all Patient-Reported Outcomes Measurement Information System domains (r = 0.36-0.55, P financial event(s). Borrowing money from friends/family (30%), unemployment (13%), and spending >$100/month out-of-pocket on prescription medications (46%) were associated consistently with impaired health-related quality of life (ß = 3.75-6.77, P financial burden in patients with multiple endocrine neoplasia type 1. Individuals with multiple endocrine neoplasia type 1 report a high degree of financial burden, negative financial events, and unemployment. Each of these factors was associated with worse health-related quality of life. Copyright © 2017 Elsevier Inc. All rights reserved.

  15. What do we know about financial literacy? A literature review

    OpenAIRE

    Vieira, Elisabete F. Simões

    2012-01-01

    This article provides a literature review about the dilemma of financial literacy. The individuals and families’ financial decision process is getting more vital in recent years. Given the increasingly risky and globalized markets, the actual context of global financial crisis and the continuous increasing in the complexity of financial products and services, individuals must be able to make well-informed and correct decisions. Consequently, higher levels of financial knowledge contribute to ...

  16. Financial Literacy and Retirement Planning in the United States

    OpenAIRE

    Annamaria Lusardi; Mitchell, Olivia S.

    2011-01-01

    We examine financial literacy in the United States using the new National Financial Capability Study, wherein we demonstrate that financial literacy is particularly low among the young, women, and the less-educated. Moreover, Hispanics and African-Americans score the least well on financial literacy concepts. Interestingly, all groups rate themselves as rather well-informed about financial matters, notwithstanding their actual performance on the key literacy questions. Finally, we show that p...

  17. FINANCIAL RISK MANAGEMENT – INFLUENCE FACTORS AND NEW TRENDS

    OpenAIRE

    Laura Vasilescu

    2014-01-01

    Financial or corporate risk management is a part of the firm risk management with which deal with the financial risks, such as market risk, liquidity risk and credit risk. In the context of international financial crisis, a variety of factors are influencing the development of corporate risk management: the increased volatility and deregulation of financial markets; developments in information and communications technology; the complexity of financial products and so on. The objective of risk...

  18. DATA Act File C Award Financial - Social Security

    Data.gov (United States)

    Social Security Administration — The DATA Act Information Model Schema Reporting Submission Specification File C. File C includes the agency award information from the financial accounting system at...

  19. ACCOUNTING AND FINANCIAL WEB REPORTING IN ALBANIA

    OpenAIRE

    DEMIRAJ Rezart; Shkurti (Perri), Rezarta

    2013-01-01

    Recent technological changes have had a great impact on the accounting and financial environment. As other countries Albania has also been affected by developments such as the evolution towards using accounting information packages, financial web reporting, XBRL and cloud computing. Throughout this paper we try to analyze the current situation of accounting and financial reporting in Albania and the impact that the web reporting has had on the simplification of the accounting procedures. We p...

  20. Rates of credit obligations compliance on IFRS financial statement as a factor of financial stability

    Directory of Open Access Journals (Sweden)

    O. V. Uvarova

    2016-01-01

    Full Text Available For the purposes of effective management of economic activity of the entities of insufficiently own accounting information. For objective assessment of a financial and economic provision of the entity it is necessary to pass from separate accounting data to certain valuable ratios of major factors – to financial performance or financial ratios. Calculation and interpretation of their values the integral and essentially necessary part of a financial analysis, especially it is important if the company has credit liabilities. Conditions of credit agreements often include accomplishment of credit covenants which represent restrictions for activities and a financial position of the company in addition to timely settlement of percent and a body of the credit and provide to lessors a certain level of safety from bankruptcy of the debtor. The article considers the covenants and financial covenants definitions; the main financial covenants containing in credit agreements between large banks and borrowers; data on structure of a credit portfolio and financial debt of NLMK as at June 30, 2016; the main financial covenants containing in credit agreements of the companies of NLMK Group; definitions and formulas of calculation of financial rates based on the IFRS financial statement; calculation of covenants on the example of IFRS consolidated financial statements of NLMK; subtleties of calculation of financial rates; the main differences of financial rates calculation based on the financial statements prepared on the different principles; conclusion about stability and a financial condition of NLMK by the results received during calculation financial covenants as at end of the first half of the year 2016.

  1. The Irrelevance of Financial Statements from Parastatals in Tanzania

    African Journals Online (AJOL)

    The use of financial statement information has been well documented. It is expected to facilitate decision making pertinent to the user. However, financial statement information is useful only if it is available on time. This study sought to establish whether financial statements from Tanzania parastatals were availed on time, ...

  2. Financial Management of Libraries: Past Trends and Future Prospects.

    Science.gov (United States)

    Roberts, Stephen A.

    2003-01-01

    The financial environment within library and information services is reviewed and a structure for financial management is presented based on funding source and level of commercial activity. Objectives for financial management of library and information services is developed and reviewed in light of future trends and stakeholder perspectives.…

  3. Integrated Financial Management Program

    Science.gov (United States)

    Pho, Susan

    2004-01-01

    Having worked in the Employees and Commercial Payments Branch of the Financial Management Division for the past 3 summers, I have seen the many changes that have occurred within the NASA organization. As I return each summer, I find that new programs and systems have been adapted to better serve the needs of the Center and of the Agency. The NASA Agency has transformed itself the past couple years with the implementation of the Integrated Financial Management Program (IFMP). IFMP is designed to allow the Agency to improve its management of its Financial, Physical, and Human Resources through the use of multiple enterprise module applications. With my mentor, Joseph Kan, being the branch chief of the Employees and Commercial Payments Branch, I have been exposed to several modules, such as Travel Manager, WebTads, and Core Financial/SAP, which were implemented in the last couple of years under the IFMP. The implementation of these agency-wide systems has sometimes proven to be troublesome. Prior to IFMP, each NASA Center utilizes their own systems for Payroll, Travel, Accounts Payable, etc. But with the implementation of the Integrated Financial Management Program, all the "legacy" systems had to be eliminated. As a result, a great deal of enhancement and preparation work is necessary to ease the transformation from the old systems to the new. All this work occurs simultaneously; for example, e-Payroll will "go live" in several months, but a system like Travel Manager will need to have information upgraded within the system to meet the requirements set by Headquarters. My assignments this summer have given me the opportunity to become involved with such work. So far, I have been given the opportunity to participate in projects resulting from a congressional request, several bankcard reconciliations, updating routing lists for Travel Manager, updating the majordomo list for Travel Manager approvers and point of contacts, and a NASA Headquarters project involving

  4. Safety Profile of Finasteride: Distribution of Adverse Effects According to Structural and Informational Dichotomies of the Mind/Brain.

    Science.gov (United States)

    Motofei, Ion G; Rowland, David L; Manea, Mirela; Georgescu, Simona R; Păunică, Ioana; Sinescu, Ioanel

    2017-06-01

    Finasteride is currently used extensively for male androgenic alopecia and benign prostatic hyperplasia; however, some adverse effects are severe and even persistent after treatment cessation, the so-called 'post-finasteride syndrome'. The following most severe adverse effects-sexual dysfunction and depression-often occur together and may potentiate one other, a fact that could explain (at least in part) the magnitude and persistence of finasteride adverse effects. This paper presents the pharmacological action of finasteride and the corresponding adverse effects, the biological base explaining the occurrence, persistence and distribution of these adverse effects, and a possible therapeutic solution for post-finasteride syndrome. The distribution of finasteride adverse effects is presented within a comprehensive and modern neuro-endocrine perspective related to structural and informational dichotomies of the brain. Understanding the variation of finasteride side effects among different populations would be necessary not only to delineate the safety profile of finasteride for different subgroups of men (a subject may or may not be affected by a certain anti-hormonal compound dependent on the individual neuro-endocrine profile), but also as a possible premise for a therapeutic approach of finasteride adverse effects. Such therapeutic approach should include administration of exogenous hormones, which are deficient in men with post-finasteride syndrome, namely dihydrotestosterone (in right-handed men) or progesterone/dihydroprogesterone (in left-handed subjects).

  5. Manifestations of personality in Online Social Networks: self-reported Facebook-related behaviors and observable profile information.

    Science.gov (United States)

    Gosling, Samuel D; Augustine, Adam A; Vazire, Simine; Holtzman, Nicholas; Gaddis, Sam

    2011-09-01

    Despite the enormous popularity of Online Social Networking sites (OSNs; e.g., Facebook and Myspace), little research in psychology has been done on them. Two studies examining how personality is reflected in OSNs revealed several connections between the Big Five personality traits and self-reported Facebook-related behaviors and observable profile information. For example, extraversion predicted not only frequency of Facebook usage (Study 1), but also engagement in the site, with extraverts (vs. introverts) showing traces of higher levels of Facebook activity (Study 2). As in offline contexts, extraverts seek out virtual social engagement, which leaves behind a behavioral residue in the form of friends lists and picture postings. Results suggest that, rather than escaping from or compensating for their offline personality, OSN users appear to extend their offline personalities into the domains of OSNs.

  6. The conceptual framework for financial reporting as a domain ontology

    CSIR Research Space (South Africa)

    Gerber, MC

    2015-08-01

    Full Text Available -first Americas Conference on Information Systems, Puerto Rico, 2015 The Conceptual Framework for Financial Reporting as a Domain Ontology Marthinus C. Gerber, Aurona J. Gerber, Alta van der Merwe Abstract The Conceptual Framework for Financial Reporting (CFf...

  7. Proteomic amino-termini profiling reveals targeting information for protein import into complex plastids.

    Directory of Open Access Journals (Sweden)

    Pitter F Huesgen

    Full Text Available In organisms with complex plastids acquired by secondary endosymbiosis from a photosynthetic eukaryote, the majority of plastid proteins are nuclear-encoded, translated on cytoplasmic ribosomes, and guided across four membranes by a bipartite targeting sequence. In-depth understanding of this vital import process has been impeded by a lack of information about the transit peptide part of this sequence, which mediates transport across the inner three membranes. We determined the mature N-termini of hundreds of proteins from the model diatom Thalassiosira pseudonana, revealing extensive N-terminal modification by acetylation and proteolytic processing in both cytosol and plastid. We identified 63 mature N-termini of nucleus-encoded plastid proteins, deduced their complete transit peptide sequences, determined a consensus motif for their cleavage by the stromal processing peptidase, and found evidence for subsequent processing by a plastid methionine aminopeptidase. The cleavage motif differs from that of higher plants, but is shared with other eukaryotes with complex plastids.

  8. Information criterion-based clustering with order-restricted candidate profiles in short time-course microarray experiments

    Directory of Open Access Journals (Sweden)

    Zhang Baoxue

    2009-05-01

    Full Text Available Abstract Background Time-course microarray experiments produce vector gene expression profiles across a series of time points. Clustering genes based on these profiles is important in discovering functional related and co-regulated genes. Early developed clustering algorithms do not take advantage of the ordering in a time-course study, explicit use of which should allow more sensitive detection of genes that display a consistent pattern over time. Peddada et al. 1 proposed a clustering algorithm that can incorporate the temporal ordering using order-restricted statistical inference. This algorithm is, however, very time-consuming and hence inapplicable to most microarray experiments that contain a large number of genes. Its computational burden also imposes difficulty to assess the clustering reliability, which is a very important measure when clustering noisy microarray data. Results We propose a computationally efficient information criterion-based clustering algorithm, called ORICC, that also takes account of the ordering in time-course microarray experiments by embedding the order-restricted inference into a model selection framework. Genes are assigned to the profile which they best match determined by a newly proposed information criterion for order-restricted inference. In addition, we also developed a bootstrap procedure to assess ORICC's clustering reliability for every gene. Simulation studies show that the ORICC method is robust, always gives better clustering accuracy than Peddada's method and saves hundreds of times computational time. Under some scenarios, its accuracy is also better than some other existing clustering methods for short time-course microarray data, such as STEM 2 and Wang et al. 3. It is also computationally much faster than Wang et al. 3. Conclusion Our ORICC algorithm, which takes advantage of the temporal ordering in time-course microarray experiments, provides good clustering accuracy and is meanwhile much

  9. Informed consumer or unlucky visitor? A profile of German patients who received dental services abroad.

    Science.gov (United States)

    Panteli, Dimitra; Augustin, Uta; Röttger, Julia; Struckmann, Verena; Verheyen, Frank; Wagner, Caroline; Busse, Reinhard

    2015-10-01

    A common characteristic of sending countries in cross-border dental care is that of high costs and/or high copayments for dental services. This study aims to provide an insight into the characteristics of German patients receiving planned and emergency (unplanned) dental care abroad and their satisfaction with received services. The Europabefragung is a postal survey carried out by Techniker Krankenkasse for patients who are treated in EU/EEA countries. This study uses data from the Europabefragung 2012. The survey was sent to 45 189 individuals; descriptive statistics for the subset of respondents who received emergency (unplanned) or planned dental treatment are presented. There were 18 339 responses to the questionnaire, out of which 17 543 were deemed valid; 1416 respondents had received emergency (unplanned) (78%) or planned (22%) dental care and were included in the analysis. There were clear differences between unplanned and planned treatments regarding country and type of treatment as well as satisfaction with different aspects of treatment and the need for follow-up care. Overall, satisfaction with treatment was high for both groups; individuals who had received planned treatment were more satisfied on all aspects of care and reported a need for follow-up care less frequently. While German patients who received both emergency (unplanned) and planned services abroad are mostly satisfied with their experience, some concerns arise with regard to continuity of care. Types of information provided to patients seeking care abroad and dissemination modalities should be carefully planned. © 2015 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

  10. Financiële spanning en informeel sociaal isolement: De rol van macro-economische omstandigheden en sociale zekerheidsuitgaven in 32 Europese landen in het decennium na de eeuwwisseling/Financial strain and informal social isolation: The role of macro-economic circumstances and social protection expenditure in 32 European countries in the decade after the turn of the century

    National Research Council Canada - National Science Library

    Mark Visser; Maurice Gesthuizen; Peer Scheepers

    2013-01-01

      This study examines to what extent financial strain, that is, difficulties to cope on one's income, is related to informal social isolation, that is, lacking social contacts with friend, relatives and colleagues...

  11. Financial Management in School Administration.

    Science.gov (United States)

    Tronc, Keith, Ed.

    Because Australian school principals are being given increasing autonomy, knowledge of basic accounting principles and skill in elementary financial management are becoming more necessary. This book attempts to supply school administrators with information needed to handle new accounting duties and to lay a foundation for future fuller involvement…

  12. Financial Network Systemic Risk Contributions

    NARCIS (Netherlands)

    Hautsch, N.; Schaumburg, J.; Schienle, M.

    2015-01-01

    We propose the realized systemic risk beta as a measure of financial companies' contribution to systemic risk, given network interdependence between firms' tail risk exposures. Conditional on statistically pre-identified network spillover effects and market and balance sheet information, we define

  13. Toward Integrity in Financial Aid Counseling.

    Science.gov (United States)

    Cleary, Paul G.

    1986-01-01

    Discusses ethical problems associated with financial aid counseling including: disseminating financial aid information, advising on independent status, judging students true needs, communicating between high school and college, helping parents and students understand programs, drop in enrollment of lower income students, public/private college…

  14. Do Digital Technologies Facilitate Illicit Financial Flows?

    OpenAIRE

    Tropina, Tatiana

    2016-01-01

    The emerging concept of illicit financial flows has become a crosscutting issue on the international agenda in recent years. This umbrella term refers to money illegally earned, transferred, or used. With the development of digital technologies, the use of information and communications networks as a tool for facilitating illicit financial flows is rising as one of the key challenges in ta...

  15. 7 CFR 762.125 - Financial feasibility.

    Science.gov (United States)

    2010-01-01

    ... history and proven record of financial management. (5) For those farmers without a proven history, a combination of any actual history and any other reliable source of information that are agreeable with the... on the applicant's proven record of production and financial management. (4) For CLP lenders, the...

  16. Manager, Financial Systems | IDRC - International Development ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Job Summary This position is one of six management positions reporting to the Director, Finance and Administration. The Manager is a key resource whose main function is to support the financial operations of the IDRC, the integrity of financial information as well as appropriate application of internal controls within the ...

  17. Financial literacy: Do people know the ABCs of finance?

    Science.gov (United States)

    Lusardi, Annamaria

    2015-04-01

    Increasingly, individuals are in charge of their own financial security and are confronted with ever more complex financial instruments. However, there is evidence that many individuals are not well-equipped to make sound saving decisions. This article looks at financial literacy, which is defined as the ability to process economic information and make informed decisions about financial planning, wealth accumulation, debt, and pensions. Failure to plan for retirement, lack of participation in the stock market, and poor borrowing behavior can all be linked to ignorance of basic financial concepts. Financial literacy impacts financial decision making, with implications that apply to individuals, communities, countries, and society as a whole. Given the lack of financial literacy among the population, it may be important to remedy it by adding financial literacy to the school curriculum. © The Author(s) 2015.

  18. 76 FR 59170 - Hartford Financial Services, Inc., Corporate/EIT/CTO Database Management Division, Hartford, CT...

    Science.gov (United States)

    2011-09-23

    ... Employment and Training Administration Hartford Financial Services, Inc., Corporate/EIT/CTO Database...) applicable to workers and former workers Hartford Financial Services, Inc., Corporate/EIT/CTO Database... services. Specifically, the workers provide information technology support for the firm's financial...

  19. The Financial Reporting Environment: the role of the media, regulators and auditors

    NARCIS (Netherlands)

    M. Koning (Miriam)

    2014-01-01

    markdownabstract__Abstract__ Financial reporting is the process of disclosing financial information about a company to external users. This dissertation investigates three different parties involved in the environment of financial reporting: the media, regulators and auditors. The media, or

  20. Financial Accounting and Reporting Improvement Concepts.

    Science.gov (United States)

    1980-02-01

    AD-AO83 797 ANDERSEN (ARTHUR) AND CO WASHINGTON DC F/G 5/1 FINANCIAL ACCOUNTING AND REPORTING IMPROVEMENT CONCEPTS(U) FEB 80 NOOIIN 79-C-0872...CATALOG NUMBER NR 367-008 IP T3j 27I4. TITLE rad SublŜ) rVRO OEE BEFOE COPLRICG COVR n -e t.* Financial Accounting and Reporting 2 79-29 Feb: C...side if neceesar and idenhif&y by, Wek nembet) Financial accounting and reporting ; compliance with GAO/OSD re- , "quirements; financial information

  1. Practical C++ financial programming

    CERN Document Server

    Oliveira, Carlos

    2015-01-01

    Practical C++ Financial Programming is a hands-on book for programmers wanting to apply C++ to programming problems in the financial industry. The book explains those aspects of the language that are more frequently used in writing financial software, including the STL, templates, and various numerical libraries. The book also describes many of the important problems in financial engineering that are part of the day-to-day work of financial programmers in large investment banks and hedge funds. The author has extensive experience in the New York City financial industry that is now distilled in

  2. International financial reporting standards and financial reporting ...

    African Journals Online (AJOL)

    The results showed that financial reporting quality increased after the adoption of the IFRS for all the relevant proxies. The study concludes that the adoption of IFRS to enhance financial reporting quality while reducing the probability of earnings management practices could be beneficial in the long run to the Nigerian ...

  3. Financial Literacy, Confidence and Financial Advice Seeking

    NARCIS (Netherlands)

    Kramer, Marc M.

    2016-01-01

    We find that people with higher confidence in their own financial literacy are less likely to seek financial advice, but no relation between objective measures of literacy and advice seeking. The negative association between confidence and advice seeking is more pronounced among wealthy households.

  4. Organization of the Statutory Audit of Financial Statements in Romania

    Directory of Open Access Journals (Sweden)

    Gabriela Ungureanu

    2010-12-01

    Full Text Available Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, public institutions. The financial statements provide information about financial position, performance and changes in financial position of an entity - information underlying to base decision process. For Romania, the financial audit was not a tradition. Recognized as a top area of the accounting profession, financial audit was legislated in 1999. Statutory audit, audit of annual financial statements or consolidated annual statements have been established 9 years later (Emergency Regulation no. 90 June 24, 2008, by transposing Directive 2006/43/EC of 17 May 2006 of the European Parliament and of Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, in the public interest.

  5. FINANCIAL COMMUNICATION AND INTELLECTUAL CAPITAL REPORTING PRACTICES

    Directory of Open Access Journals (Sweden)

    BELENESI (BUMBA MARIOARA

    2014-07-01

    Full Text Available In a highly competitive economy, driven by globalization, the abundance of digital information and communication facilities, the investor directs its capital to those companies that promise added value of the invested capital. Even so, companies seek to obtain favorable terms of financing by rendering sensitive the investors. To achieve their goal, they must provide information about their financial and non financial performance with sufficient regularity to meet the information needs of actual or potential capital bidders in decision making. Financial communication through standardized annual statements of financial reporting in the context of corporate governance is no longer sufficient. The organization has more resources than those included in its balance sheet, capable of attracting huge benefits, but which do not meet the criteria for recognition in the financial statements. It requires, therefore, a voluntary disclosure of information on intangible resources, which are key factors in creating future value for both the organization itself and the industry it is part of. The reports of intellectual capital can effectively complement the shortcomings of the traditional model of accounting and financial reporting. In our paper we wanted to analyze financial communication in the context of corporate governance, presented through financial statements, reaching the intellectual capital reporting practices, as a means to improve communication of the organization with the outside. In this sense we presented two examples of good practice of two service companies (consultancy and design that publish annually intellectual capital reports. To alleviate the negative consequences of non-recognition of intangible assets in the financial statements, we are for the voluntary disclosure of information on intangible assets in the intellectual capital reports, annual reports, those regarding corporate responsibility, or at least in the explanatory notes of

  6. Deconvolution analysis of 24-h serum cortisol profiles informs the amount and distribution of hydrocortisone replacement therapy.

    Science.gov (United States)

    Peters, Catherine J; Hill, Nathan; Dattani, Mehul T; Charmandari, Evangelia; Matthews, David R; Hindmarsh, Peter C

    2013-03-01

    Hydrocortisone therapy is based on a dosing regimen derived from estimates of cortisol secretion, but little is known of how the dose should be distributed throughout the 24 h. We have used deconvolution analysis of 24-h serum cortisol profiles to determine 24-h cortisol secretion and distribution to inform hydrocortisone dosing schedules in young children and older adults. Twenty four hour serum cortisol profiles from 80 adults (41 men, aged 60-74 years) and 29 children (24 boys, aged 5-9 years) were subject to deconvolution analysis using an 80-min half-life to ascertain total cortisol secretion and distribution throughout the 24-h period. Mean daily cortisol secretion was similar between adults (6.3 mg/m(2) body surface area/day, range 5.1-9.3) and children (8.0 mg/m(2) body surface area/day, range 5.3-12.0). Peak serum cortisol concentration was higher in children compared with adults, whereas nadir serum cortisol concentrations were similar. Timing of the peak serum cortisol concentration was similar (07.05-07.25), whereas that of the nadir concentration occurred later in adults (midnight) compared with children (22.48) (P = 0.003). Children had the highest percentage of cortisol secretion between 06.00 and 12.00 (38.4%), whereas in adults this took place between midnight and 06.00 (45.2%). These observations suggest that the daily hydrocortisone replacement dose should be equivalent on average to 6.3 mg/m(2) body surface area/day in adults and 8.0 mg/m(2) body surface area/day in children. Differences in distribution of the total daily dose between older adults and young children need to be taken into account when using a three or four times per day dosing regimen. © 2012 Blackwell Publishing Ltd.

  7. Financial Integrity Benchmarks

    Data.gov (United States)

    City of Jackson, Mississippi — This data compiles standard financial integrity benchmarks that allow the City to measure its financial standing. It measure the City's debt ratio and bond ratings....

  8. Measuring financial market stress

    OpenAIRE

    Kevin L. Kliesen; Smith, Douglas C.

    2010-01-01

    Although the St. Louis Financial Stress Index suggests the level of financial stress in the markets has declined significantly since September 2008, the stress level remains modestly higher than average.

  9. Financial Key Ratios

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    This article focuses on computing techniques starting from trial balance data regarding financial key ratios. There are presented activity, liquidity, solvency and profitability financial key ratios. It is presented a computing methodology in three steps based on a trial balance.

  10. CMS Financial Reports

    Data.gov (United States)

    U.S. Department of Health & Human Services — This section contains the annual CMS financial statements as required under the Chief Financial Officers (CFO) Act of 1990 (P.L. 101-576). The CFO Act marked a major...

  11. Three Essays on Financial Economics

    DEFF Research Database (Denmark)

    Park, Kay Sun

    Practitioners in finance have been trying to either maximize their fortunes or minimize any unlucky outcomes;say, Beat the market. The uncertainty is always something to fear or to overcome in financial market in order to beat the market. The price of assets seems unpredictable in a short......-time interval, though academics consider market price would stay at equilibrium in the long-run, as reflecting fundamentals in the end. As “Efficiency of Financial Market” says; price of assets reveals all relevant information. The continuous-time random walk is successfully taken as close as tracking down...... the asset price movements. Moreover, a regime-switching between good versus bad state abruptly occurs over the business cycle (or the financial cycle). Hence, two key theoretical devices used to model risk in finance are first, to acknowledge that we see the movements of asset price micmic a random walk...

  12. Threats to financial system security

    Energy Technology Data Exchange (ETDEWEB)

    McGovern, D.E.

    1997-06-01

    The financial system in the United States is slowly migrating from the bricks and mortar of banks on the city square to branch banks, ATM`s, and now direct linkage through computers to the home. Much work has been devoted to the security problems inherent in protecting property and people. The impact of attacks on the information aspects of the financial system has, however, received less attention. Awareness is raised through publicized events such as the junk bond fraud perpetrated by Milken or gross mismanagement in the failure of the Barings Bank through unsupervised trading activities by Leeson in Singapore. These events, although seemingly large (financial losses may be on the order of several billion dollars), are but small contributors to the estimated $114 billion loss to all types of financial fraud in 1993. Most of the losses can be traced to the contribution of many small attacks perpetrated against a variety of vulnerable components and systems. This paper explores the magnitude of these financial system losses and identifies new areas for security to be applied to high consequence events.

  13. Financial Markets and Compliance

    NARCIS (Netherlands)

    van de Laar, T.A.H.M.; Bleker, Sylvie; Houben, Raf

    2017-01-01

    This chapter will focus on the goals of financial market regulation through the rules of economics, the strategies financial regulation employs to achieve these goals and the insights this provides for the compliance profession. For an overview of the goals and strategies of financial regulation

  14. Financial Sector Assessment

    OpenAIRE

    World Bank; International Monetary Fund

    2017-01-01

    A joint International Monetary Fund (IMF)-World Bank mission visited Rabat and Casablanca in 2015, to assess the soundness and resilience of the banking system, the state of play in financial inclusion and infrastructure, the oversight frameworks for banking, capital markets and financial market infrastructures, crisis preparedness, and update the findings of the Financial Sector Assessme...

  15. Marketing Financial Aid

    Science.gov (United States)

    Huddleston, Thomas, Jr.; Batty, Burt F.

    1978-01-01

    Student financial assistance services are becoming a major part of the institutional marketing plan as traditional college-age students decline in numbers and price competition among institutions increases. The effect of financial aid on enrollment and admissions processes is discussed along with the role of the financial aid officer. (Author/LBH)

  16. Financial heat machine

    Science.gov (United States)

    Khrennikov, Andrei

    2005-05-01

    We consider dynamics of financial markets as dynamics of expectations and discuss such a dynamics from the point of view of phenomenological thermodynamics. We describe a financial Carnot cycle and the financial analog of a heat machine. We see, that while in physics a perpetuum mobile is absolutely impossible, in economics such mobile may exist under some conditions.

  17. Financially Constrained Transportation Planning and Programming Process

    Science.gov (United States)

    1997-03-01

    This case study report is intended to provide metropolitan planning organizations (MPOs), state departments of transportation and transit agencies with a greater understanding of the important role that financial information plays in the planning and...

  18. Does financial literacy improve financial inclusion? Cross country evidence

    OpenAIRE

    Grohmann, Antonia; Klühs, Theres; Menkhoff, Lukas

    2017-01-01

    While financial inclusion is typically addressed by improving the financial infrastructure we show that financial literacy, representing the demand-side of financial markets, also has a beneficial effect. We study this effect at the cross-country level, which allows to consider institutional variation. Regarding "access to finance", financial infrastructure and financial literacy are mainly substitutes. However, regarding the "use of financial services", the effect of higher financial literac...

  19. The effect of the research setting on the emotional and sensory profiling under blind, expected, and informed conditions: A study on premium and private label yogurt products.

    Science.gov (United States)

    Schouteten, Joachim J; De Steur, Hans; Sas, Benedikt; De Bourdeaudhuij, Ilse; Gellynck, Xavier

    2017-01-01

    Although sensory and emotional evaluation of food products mostly occurs in a controlled laboratory environment, it is often criticized as it may not reflect a realistic situation for consumers. Moreover, products are mainly blind evaluated by participants, whereas external factors such as brand are often considered as key drivers of food choice. This study aims to examine the role of research setting (central location test versus home-use test) and brand information on the overall acceptance, and sensory and emotional profiling of 5 strawberry-flavored yogurts. Thereby, private label and premium brands are compared under 3 conditions: blind, expected, and informed (brand information). A total of 99 adult subjects participated in 3 sessions over 3 consecutive weeks. Results showed that overall liking for 2 yogurt samples was higher in the laboratory environment under the informed evaluation condition, whereas no effect of research setting was found under the blind and expected conditions. Although emotional profiles of the products differed depending on the research setting, this was less the case for the sensory profiles. Furthermore, brand information clearly affected the sensory perception of certain attributes but had less influence on overall liking and emotional profiling. These results indicate that both scientists and food companies should consider the effect of the chosen methodology on ecological validity when conducting sensory research with consumers because the laboratory context could lead to a more positive evaluation compared with a home-use test. Copyright © 2017 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

  20. Sources of Financial Sociability

    DEFF Research Database (Denmark)

    Thompson, Grahame

    2011-01-01

    This article investigates the sources of sociability in modern financial systems as a prelude to assessing the prospects for financial regulation. Three sources are identified: sociality dependent upon contract, upon relational interdependency, and upon the operation of will and passion. Each...... of the article which is to explore further the nature of ‘irrationality’ as manifest in financial crises. When the contours of both these aspects of financial calculation have been elaborated, the article moves on to consider how they might shape regulatory responses to the seeming inevitability of financial...

  1. Book Review: "Financial Therapy: 5 Steps Toward Financial Freedom

    OpenAIRE

    Megan McCoy; D. Bruce Ross

    2013-01-01

    Financial Therapy: 5 Steps Toward Financial Freedom and its accompanying workbook, Guide to Financial Therapy Forms and Handouts: 5 Steps Toward Financial Freedom, was created to provide an intervention model to help clients become more financially literate and protect them from financial predators.

  2. Book Review: "Financial Therapy: 5 Steps Toward Financial Freedom

    Directory of Open Access Journals (Sweden)

    Megan McCoy

    2013-08-01

    Full Text Available Financial Therapy: 5 Steps Toward Financial Freedom and its accompanying workbook, Guide to Financial Therapy Forms and Handouts: 5 Steps Toward Financial Freedom, was created to provide an intervention model to help clients become more financially literate and protect them from financial predators.

  3. Serum peptide/protein profiling by mass spectrometry provides diagnostic information independently of CA125 in women with an ovarian tumor

    DEFF Research Database (Denmark)

    Callesen, Anne; Madsen, Jonna S; Iachina, Maria

    2010-01-01

    In the present study, the use of a robust and sensitive mass spectrometry based protein profiling analysis was tested as diagnostic tools for women with an ovarian tumor. The potential additional diagnostic value of serum protein profiles independent of the information provided by CA125 were also...... investigated. Protein profiles of 113 serum samples from women with an ovarian tumor (54 malign and 59 benign) were generated using MALDI-TOF MS. A total of 98 peaks with a significant difference (povarian tumors were identified. After...... average linkage clustering, a profile of 46 statistical significant mass peaks was identified to distinguish malignant tumors and benign tumors/cysts. In the subgroup of women with normal CA125 values (

  4. 32 CFR 32.21 - Standards for financial management systems.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Standards for financial management systems. 32... Program Management § 32.21 Standards for financial management systems. (a) DoD Components shall require... unit cost information. (b) Recipients' financial management systems shall provide for the following. (1...

  5. 49 CFR 19.21 - Standards for financial management systems.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Standards for financial management systems. 19.21... ORGANIZATIONS Post-Award Requirements § 19.21 Standards for financial management systems. (a) Federal awarding... information whenever practical. (b) Recipients' financial management systems shall provide for the following...

  6. 43 CFR 12.921 - Standards for financial management systems.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Standards for financial management systems... Organizations Post-Award Requirements § 12.921 Standards for financial management systems. (a) Federal awarding... information whenever practical. (b) Recipients' financial management systems shall provide for the following...

  7. 17 CFR 210.11-03 - Presentation of financial forecast.

    Science.gov (United States)

    2010-04-01

    ... forecast. 210.11-03 Section 210.11-03 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION... Information § 210.11-03 Presentation of financial forecast. (a) A financial forecast may be filed in lieu of the pro forma condensed statements of income required by § 210.11-02(b)(1). (1) The financial forecast...

  8. Financial Literacy. Snapshots. Volume 6, Issue 6, Article 1

    Science.gov (United States)

    Thomson, Sue

    2015-01-01

    Young people face financial issues at an earlier age than their parents. Decisions about higher education, the need to be able to manage online payment facilities or even mobile phone plans require a level of financial literacy. PISA 2012 offered an opportunity to collect information about the financial literacy of Australian 15-year-old students,…

  9. Automated Detection of Financial Events in News Text

    NARCIS (Netherlands)

    F.P. Hogenboom (Frederik)

    2014-01-01

    markdownabstractToday’s financial markets are inextricably linked with financial events like acquisitions, profit announcements, or product launches. Information extracted from news messages that report on such events could hence be beneficial for financial decision making. The ubiquity of news,

  10. 17 CFR 229.301 - (Item 301) Selected financial data.

    Science.gov (United States)

    2010-04-01

    ... financial data and in this Item shall mean the registrant and its subsidiaries consolidated. 4. If interim period financial statements are included, or are required to be included, by Article 3 of Regulation S-X... information in all filings containing financial statements: A. In the forepart of the document and as of the...

  11. 25 CFR 276.8 - Financial reporting requirements.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Financial reporting requirements. 276.8 Section 276.8... ASSISTANCE ACT PROGRAM UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.8 Financial reporting requirements. Requirements for grantees to report financial information to the Bureau, and to request advances...

  12. 25 CFR Appendix B to Part 276 - Financial Reporting Requirements

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Financial Reporting Requirements B Appendix B to Part 276...—Financial Reporting Requirements A. Purpose and scope. This appendix prescribes requirements for grantee to report financial information to the Bureau and to request advances and reimbursement when a letter-of...

  13. Financial Decision Making Support System

    OpenAIRE

    Lobanova, E. N.; Zmitrovich, A. I.; Voshevoz, A. A.; Krivko-Krasko, A. V.

    2010-01-01

    In this article we consider concepts and components of the Financial Decision Making System that is being developed in the Institute of Business and Management Technology, BSU. Such system can be successfully used either for training experts in financial analytics and financial management or for financial managers and financial directors in an enterprise for the effective financial decision making.

  14. Talking about Money Is Taboo: Perceptions of Financial Planning Students and Implications for the Financial Planning Industry

    Science.gov (United States)

    Alsemgeest, Liezel

    2016-01-01

    Communication about money is a social, cultural and psychological taboo and yet it is essential in the financial planning industry, as a financial planner cannot be effective if all information is not disclosed. This article examines how financial planning students perceive communication about money, their willingness to talk about it and their…

  15. Informal learning of temporary agency workers in low-skill jobs: The role of self-profiling, career control, and job challenge

    NARCIS (Netherlands)

    Preenen, P.; Verbiest, S.; van Vianen, A.; van Wijk, E.

    2015-01-01

    Purpose: The purpose of this paper is to develop and investigate the idea that self-profiling and career control by temporary agency workers (TAWs) in low-skill jobs are positively related to informal learning and that this relationship is mediated by job challenge. Design/methodology/approach: An

  16. Informal learning of temporary agency workers in low-skill jobs : the role of self-profiling, career control and job challenge

    NARCIS (Netherlands)

    Preenen, P.T.Y.; Verbiest, S.; Vianen, A. van; Wijk, E. van

    2015-01-01

    Purpose. The purpose of this paper is to develop and investigate the idea that self-profiling and career control by temporary agency workers (TAWs) in low-skill jobs are positively related to informal learning and that this relationship is mediated by job challenge. Design/methodology/approach. An

  17. Decision making at different levels of the organization and the impact of new information technology - Two cases from the financial sector

    NARCIS (Netherlands)

    Wijnberg, NM; van den Ende, J; de Wit, O

    This article focuses on the impact of information technologies on the upstream and downstream flows of information. The authors distinguish between two types of decisions and two types of decision-making criteria and propose a four-part framework in which the essential messages of systematic

  18. FINANCIAL REPORTING AND THE DASHBOARD

    Directory of Open Access Journals (Sweden)

    Claudia Nicoleta GUNI

    2014-05-01

    Full Text Available The domain of accounting and management control at the level of multinational corporations operating in a global economic environment is an interesting blend of two disciplines: the international component of management and, on the other hand, the more technically challenging side of recording and handling financial-accounting information, which is seen as an "optimal information package". The need for accounting and management control derives from the company's strategy, serving as a source of information for the management and as an instrument for validating the convergence of the company's interests and those of its employees.

  19. Freshman Year Financial Aid Nudges: An Experiment to Increase Financial Aid Renewal and Sophomore Year Persistence

    Science.gov (United States)

    Castleman, Benjamin L.; Page, Lindsay C.

    2013-01-01

    While considerable effort has been invested to increase FAFSA completion among high school seniors, there has been much less investment to ensure that college freshmen re-apply for financial aid. Text messaging is a promising approach to inform students of important stages in the financial aid re-application process and to connect them to…

  20. CONSIDERATIONS REGARDING THE AUDIT OF FINANCIAL SITUATIONS

    Directory of Open Access Journals (Sweden)

    Maria-Madalina, Salomia

    2012-01-01

    Full Text Available In a business world situated on a market that is becoming more and more active both on an international and national level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the Romanian business society, as well as for the interest of the business society located outside the Romanian space.From the result of the auditing of financial situations of a entity, various information may be obtained which is used by different groups that present opinions, knowledge and divergent interests such as:managers, investors, financial creditors, commercial creditors, clients, suppliers, employees, the government and its institutions, bankers, financial analysts, the public, the business community and other entities who base themselves on the objectivity and integrity of the financial situations audited.

  1. FINANCIAL REPORTING IN THE TOURISM INDUSTRY

    Directory of Open Access Journals (Sweden)

    Radu-Daniel LOGHIN

    2016-07-01

    Full Text Available In recent years the tourism industry has seen a rise in scope and influences both in the political and economic arenas. The industry has become exposed to risks such as money laundering and fraudulent reporting, demanding the use of International Financial Reporting Standards (IFRS to reduce differences in financial reporting and increase the attractiveness of the sector for investors. For the purpose of this paper, a sample of 611 equities in the tourism and hospitality business was used in order to understand the state of financial reporting in the sector with an emphasis on the relevance of financial information and other issues such as timeliness and the adherence to a true and fair presentation. The research reveals the enhanced relevance obtained from the use of the IFRS as well as risks for the financial management of the companies.

  2. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

  3. Financial system development progress in Western Balkans

    Directory of Open Access Journals (Sweden)

    Emira Kozarević

    2017-06-01

    Full Text Available Financial system supports economic growth, while its regulatory framework provides stability for investors. Develo-ping countries with bank-oriented financial systems are not attractive to investors, so prolonged status quo leads to economic deterioration. This is particularly the case with some of the most underdeveloped areas in Europe: Western Balkans. It is essential the developing countries in this region consider steps towards financial liberalization, which will help open the borders for capital flows and attract new investments. The main goal of this paper is to review and present the available information related to the banking system development in Western Balkans in terms of ownership structure, capital adequacy, loan and asset performance, return on investment and liquidity. These indicators should provide a clearer picture of the current financial systems in Western Balkans economies and their development progress – useful for comparison with other developing regions and financial transformation and liberalization efforts.

  4. Innovation and Financial Inclusion in Kenya

    DEFF Research Database (Denmark)

    Omanga, Josphat; Dreyer, Johannes Kabderian

    2017-01-01

    This chapter analyzes the role of financial innovation and mobile phone technologies to financial inclusion in Kenya. In order to do so, a case study on M-PESA is conducted, the leading mobile service of money transfers in Africa, which is offered by Safaricom. M-PESA services are cheap and easy...... to use in comparison to other formal and informal providers of financial services. It solves two different problems in Kenya: customers do not have to travel anymore long distances to reach financial services and more people can afford them. As result and in line with the literature, this chapter...... suggests that M-PESA services can be considered a type of disruptive innovation that promotes financial inclusion and wealth growth in Kenya....

  5. Performance profiles of major energy producers, 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-01-01

    The energy industry generally and petroleum and natural gas operations in particular are frequently reacting to a variety of unsettling forces. Falling oil prices, economic upswings, currency devaluations, increasingly rigorous environmental quality standards, deregulation of electricity markets, and continued advances in exploration and production technology were among the challenges and opportunities to the industry in 1997. To analyze the extent to which these and other developments have affected energy industry financial and operating performance, strategies, and industry structure, the Energy Information Administration (EIA) maintains the Financial Reporting Systems (FRS). Through Form EIA-28, major US energy companies annually report to the FRS. Financial and operating information is reported by major lines of business, including oil and gas production (upstream), petroleum refining and marketing (downstream), other energy operations, and nonenergy business. Performance Profiles of Major Producers 1997 examines the interplays of energy markets, companies` strategies, and government policies (in 1997 and in historical context) that gave rise to the results given here. The report also analyzes other key aspects of energy company financial performance as seen through the multifaceted lens provided by the FRS data and complementary data for industry overall. 41 figs., 77 tabs.

  6. Analysis of Conservatism and Persistence of Financial Results of the Brazilian Financial Institutions

    Directory of Open Access Journals (Sweden)

    Marcelo Paulo de Arruda

    2015-08-01

    Full Text Available The regulatory environment for public and private companies are significant differences in earnings quality between public and private companies (BALL; SHIVAKUMAR, 2005. However, the literature has suggested that the process of accounting measurement of financial institutions differ substantially from other companies (PEASNELL et al, 2000. Nevertheless,previous studies did not have systematically analyzed the informational differences between the public and private financial institutions. The aim of this study was to analyze the behavior of levels of conservatism and persistence of financial results of the public and private Brazilian financial institutions. To meet the objective of this work was realize an analysis of the data based on the models of conservatism proposed by Ball and Shivakumar (2005 and persistence described by Dechow and Schrand (2004, estimated using panel data. The sample was composed by Brazilian financial institutions public and private in the period between 1996 and 2013. The results of this research identified that none of the types of financial institutions (public and private presents timely losses during the period-analyzed recognition. Regarding the persistence of financial results, the analyses indicate that the private financial institutions have greater persistence in their accounting results that the public institutions, resulting in greater predictability of future profits on present profits. These results suggest that the financial results of Brazilian financial institutions do not exhibit conservative behavior, moreover, the profits of private companies are more persistent than the public companies.

  7. The Usefulness of Financial Statements in Making Financial Diagnosis

    OpenAIRE

    Mitica Pepi

    2016-01-01

    Our research aims to develop an analysis of the usefulness of financial statements and financial investment in making the diagnosis. Financial analysis is by definition an activity that performance condition is diagnosed entity of the financial year. Financial analysis shall be determined by strengths and weaknesses of financial management based on which will underpin future strategy of the entity to maintain and develop it into a competitive environment. Results of financial analysis depend...

  8. Financial Globalization and the New Capitalism

    Directory of Open Access Journals (Sweden)

    Ion Bucur

    2009-10-01

    Full Text Available Financial globalization, a complex phenomenon that has multiple facets, is directly influenced by some aspects characterizing the current stage of capitalism. In order to decrypt the set of such interferences, the consequences have been emphasized of the excessive trust in the market mechanisms, the role of deregulation and liberalization in promoting a new economic direction, as well as other theses representing the essence of neo-liberal revolution. The realities specific to the last three decays of the 20th century generated enhanced criticism regarding the myth of pure and perfect transparency, the market inability of self-regulation and the illusion of perfect information.The excesses of neo-liberalism imposed the need for a new paradigm, concretized in the mutations in the nature and mechanisms of capitalism, the domination of finances and knowledge, a paradigm in which market globalization and financial profitability logic are becoming priorities.In the second part of the article the conditions are analyzed that favored the occurrence and expansion of financial globalization, as well as the multiple implications of such over the micro and macro-economical mechanisms. A particular focus is on describing the characteristics of financial globalization in the current phase: the occurrence of new financial players (institutional investors and tools, markets de-localization and un-intermediated financial operations. As a conclusion, the tendencies are noticed of the financial world economy to become fragile, of fading connections between the financial and the real economy, of enhanced risk for financial accidents to propagate. Based on these observations, the extent is emphasized to which financial globalization provides the possibility of the financial crises to occur and expand.

  9. Estonian Experience on Establishment of a Modern National Poison Information Centre: One-year Profile of Phone Calls in 2012

    Directory of Open Access Journals (Sweden)

    Mare Oder

    2013-06-01

    Full Text Available Background: Initiating a National Poisoning Information Centre (PIC in Estonia took about 12 years of challenging work on research, training and attracting governmental support and funding. In this study we described the establishment process and the profile of phone calls in the first year which the PIC started to be available full time (24h/day 7days/week.  Methods: This was a descriptive retrospective study. Relevant documents from 2000-2012 were reviewed. The documents were categorized into 5 main issues against establishment of PIC. Data of all inquiries related to toxic agent exposures regarding patient’s demographic, intention of poisoning and type of toxic substances in 2012 were collected. The data were reported with frequency and percentage. Results: During establishment process, 386 documents including governmental regulations and contracts, memorandums from meetings, professional e-mails, newspaper articles, interviews, annual reports and program sheets of other poison centres and conference presentations were collected. Funding was provided form PHARE and BTox projects (2000-2003, and government of Estonia (2004-2012. Educational programs were held to train specialists in clinical toxicology and poisoning information to direct the PIC. The active phase of establishment started in 2004; however, the services of PIC became available at the beginning of 2008. In 2012, total number of calls was 1118. 20% of calls were related to general questions about pharmaceuticals and non-toxic agents. 894 calls were related to acute poisoning cases. Most of them (87.9% were due to accidental poisoning. The most common types of substances responsible for poisoning were pharmaceutical products (30.2%, household products (29.5% and plant toxins (11.1%. Conclusion: To establish a stable PIC, it is crucial to have a wide range data backbone, clear support and direct funding from the government, assistance from collaborative PICs, active international

  10. Measures to Prevent Financial Fraud and Legalization of Illicit Funds

    Directory of Open Access Journals (Sweden)

    Chunitska Iryna I.

    2017-06-01

    Full Text Available The problems of preventing financial fraud and legalization of funds using mechanisms of the financial market are considered. The relevance of this problem in general and peculiar features of its research in developing economies are substantiated. The experience of organizations created to prevent the legalization of illicit funds is studied. It is determined that new organizations are created in response to the global challenges. It is justified that in Ukraine the fight against the legalization of illicit funds has actualized due to a lack of financial resources in the country, declaration of course towards European values and also as a result of the military conflict in the east of the country. The risk factors for financial fraud and illegal movement of financial flows are systematized according to the groups of conditions: pressure, favorable situation, propensity (justification. It is determined which levels of risk of generating illegal financial flows are inherent in different sectors of the economy depending on institutional factors. It is argued that the increase in the risks of illegal financial flows occurs under conditions of a low level of maturity of the institutional environment and a high level of information asymmetry. Types and tools of fraud in the financial market that increase the risks of illegal financial flows are systematized. It is determined that main types of fraud in the financial market are related to information manipulations and regulatory deficiencies. The world experience of legislative initiatives on counteracting the legalization of funds in financial markets is systematized. It is justified that, in order to prevent financial fraud and prevent legalization of illicit funds in Ukraine, it is necessary to ensure maximum transparency of information on the movement of financial flows in financial markets. In addition, regulators of the financial market should not only cooperate with each other but also prevent

  11. Financial health and sense of coherence

    Directory of Open Access Journals (Sweden)

    Antoni Barnard

    2010-03-01

    Full Text Available Orientation: This article reports on a quantitative-relational study addressing the impact of sense of coherence (SOC, which is a psychological-wellness construct, on the financial-health profile of employees in an insurance company.Research purpose: The objective of the study was to explore the relationship between psychological wellness as operationalised in the SOC construct and in financial health.Motivation for the study: Financial pressure can be a major stressor in the workplace, affecting employees’ ability to function optimally. The debt crisis in South Africa is therefore necessitating employers to invest in the financial health of their employees. In light of the National Credit Act 34 of 2005, employers should, in fact, provide debt counselling to employees struggling with financial problems. In the South African context, however, studies investigating the potential influence of psychological-wellness constructs on financial health are lacking.Research design, approach and method: A cross-sectional survey design was applied and a quantitative-relational approach followed. From the 1 100 employees in a financial insurance company, 435 completed questionnaires were received.Main findings: The empirical results indicated a significant relationship between the variables, confirming that a stronger SOC impacts positively on employees’ financial health. A stronger SOC therefore relates positively to more effective debt management and retirement planning.Practical/managerial implications: The findings emphasised the importance of debt management and retirement planning being addressed and integrated into employee-assistance strategies and programmes.Contribution/value-add: This study is a significant step in addressing financial health from a psychological perspective.

  12. Opinion on the new financial products issued by financial institutions - structured products

    Directory of Open Access Journals (Sweden)

    Baranga Laurentiu Paul

    2017-07-01

    Full Text Available Structured products are financial instruments issued by a financial institution where the amount claimed by the investor from the issuer depends on the variation of the price of the underlying instrument based on which the certificate is issued, namely: individual shares, share costs, stock indexes, currencies, commodities or combinations of these according to the prospectus. These products appeared with the development and diversification of financial services during the recent years, as well as due to the emergence of liquidity suppliers of international importance. The liquidity providers have developed on their own platforms a new range of derivatives which are different from the classical derivatives. These new derivatives, similar to contracts for difference (CFDs, have given to other institutions the possibility of transferring their risk more easily, regardless of the nature or type of the underlying asset. Thus, the financial institutions issuing structured financial products have found in liquidity providers the possibility of developing the CFDs required for their risk transfer operations. The issuers of structured products do not accept new risky positions when they issue certificates because they neutralize them through suitable risk transfer operations. The issuing financial institutions structure certificates from a variety of financial assets and/or commodities in order to adjust them to the various risk profiles of investors both in terms of expected return and in terms of the response to risk. Thus, products are issued that quickly respond to the trends of the financial or commodity markets. Investors in structured financial products benefit from the economic effect of a derivative but are exposed to financial risks that are more complex and more difficult to understand and at the same time depend on the reliability and stability of the contractual relationships between various financial institutions.

  13. Psychosocial Profile and Use of Information and Communication Technologies by Students with High Academic Averages and a Minimal Presencial Educational Modality in a Mexican Context

    Directory of Open Access Journals (Sweden)

    Catalina María Rodríguez Pichardo

    2008-11-01

    Full Text Available Ting and Robinson (1998 and Dimmitt (2003 present the need to study the topic of academic success including psychosocial aspects of the pupils. The objective of this research was to describe the psychosocial profile and the use of the Information and Communication Technologies (ICTs of undergraduate students. The research design used for this purpose was non-experimental transectional descriptive. The instruments were a questionnaire for the Integral Profile of the Student and the Gordon Personal Profile Inventory. The sample consisted of 469 Mexican undergraduate pupils who receive traditional education. The results show that there is a significant difference statistically speaking according to the p value (0.000; 0.025; 0.004.000 obtained in the ANOVA for the cognitive and emotional areas, use of the ICTs and self-esteem of the surveyed students with high GPA.

  14. Uncertainty: the Curate's egg in financial economics.

    Science.gov (United States)

    Pixley, Jocelyn

    2014-06-01

    Economic theories of uncertainty are unpopular with financial experts. As sociologists, we rightly refuse predictions, but the uncertainties of money are constantly sifted and turned into semi-denial by a financial economics set on somehow beating the future. Picking out 'bits' of the future as 'risk' and 'parts' as 'information' is attractive but socially dangerous, I argue, because money's promises are always uncertain. New studies of uncertainty are reversing sociology's neglect of the unavoidable inability to know the forces that will shape the financial future. © London School of Economics and Political Science 2014.

  15. The determinants of financial inclusion in Africa

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    Alexandra Zins

    2016-06-01

    Full Text Available The objective of this paper is to examine the determinants of financial inclusion in Africa. We use the World Bank's Global Findex database on 37 African countries to perform probit estimations. We find that being a man, richer, more educated and older favor financial inclusion with a higher influence of education and income. Mobile banking is driven by the same determinants than traditional banking. We observe that the determinants of informal finance differ from those of formal finance. Our work therefore contains findings to design policies to foster financial inclusion in African countries.

  16. Financial Literacy of Latvian Citizens: Findings and Conclusions

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    Guna Ciemleja

    2016-08-01

    Full Text Available The global financial crisis and financial stability issues of the Eurozone countries have demonstrated that the total of financial knowledge and skills of the population that lets people make informed and efficient decisions is of utmost importance. Considering high social importance of financial education, it is necessary to develop a knowledge platform to increase the level of financial literacy. The results obtained in the process of assessment of the level of individual's financial literacy provide information on the factors, which reduce financial efficiency and cause unnecessary costs. Despite a vast body of international experience in the field of financial literacy assessment, one of the main problems is to develop a measuring instrument, which can ensure valid results and can be adapted to the socio-economic and demographic conditions of a definite country. Therefore, in 2015, academic personnel of the Department of Finance, Faculty of Engineering Economics and Management of Riga Technical University conducted research within the project «Enhancing Latvian Citizens' Securitability through Development of the Financial Literacy» and developed an instrument for assessment of the level of financial literacy, which can be used to evaluate financial knowledge of the Latvian citizens taking into consideration all components of financial literacy. The results are briefly described in the current paper.

  17. THE FINANCIAL STATEMENTS OF USER REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    Olga Gandziuk

    2016-11-01

    Full Text Available The aim of the study is to investigate qualitative characteristics of financial reporting in the context of the interests of different groups of users. The subject of research is the financial statements of the enterprise. Methodology. The theoretical base of the study are the provisions of general scientific theory of knowledge studied phenomena and processes, in particular: the methods of induction and deduction (in determining the principles of formation of the financial statements; analysis and synthesis (in establishing the role and importance of reporting to the needs of users comparisons, associations and analogies (the justification of qualitative characteristics of financial statements. The information base for scientific research became scientific papers and publications of domestic and foreign scientists-economists, materials of scientific-practical conferences, legislative and normative documents, the World Bank materials and International Accounting Standards Board. Results of the research showed that in the present conditions of economic activities of Ukrainian enterprises, for the effective functioning of the company, is required to have them control system was adequate to the environment, and this is possible only if the relevant information systems. The financial statement plays a crucial role in the management of the company and is the main source of information about the firm’s financial condition. The basic groups of users of financial statements, depending on the interest that they show to the results of activity of the enterprise: external and internal. External users are classified into direct users and not a direct financial interest. It was determined that the financial statements should meet, first of all, the information needs of users with a direct financial interest, it is this group of users has the most leverage to influence the company. The influence of the quality characteristics of the formation of the real

  18. Financial Sector Assessment : Morocco

    OpenAIRE

    World Bank

    2003-01-01

    This Financial Sector Assessment (FSA) provides a summary of the policy priorities, and main findings intended to assist the Moroccan authorities in evaluating the country's financial system. It reviews the uneasy trade-off between concerns for stability, and development, suggesting Morocco's macroeconomic policies and practices as a whole tend to err more on the side of the concerns of pr...

  19. PRICING FINANCIAL PRODUCTS

    OpenAIRE

    Tom Valentine

    1998-01-01

    Deregulation of the financial system, and the significant heightening of competition that it produced, has directed attention to the way in which financial institutions price their products and services. Also, the loan losses of the nineties increased interest in the problems of pricing for risk.

  20. Radical Financial Innovation

    OpenAIRE

    Robert J. Shiller

    2004-01-01

    Radical financial innovation is the development of new institutions and methods that permit risk management to be extended far beyond its former realm, covering important new classes of risks. This paper compares past such innovation with potential future innovation, looking at the process that produced past success and the possibilities for future financial innovation.