Financial Terms Research Articles

How does artificial intelligence impact human resources performance. evidence from a healthcare institution in the United Arab Emirates

This study aims to explore the impact of the implementation of artificial intelligence (AI) in the healthcare sector on overall human resource (HR) practices and organizational performance. We seek to highlight the added value that adopting AI techniques in human resource management (HRM) in the healthcare sector offers to the entire ecosystem in financial and organizational terms. To tackle the research question, we conducted an explorative qualitative analysis investigating a Lebanese international healthcare center in Dubai. To obtain data triangulation, we used both primary and secondary data as a source of evidence. The study offers interesting insights into implementing AI tools in HRM across the healthcare sector and to what extent this will contribute a useful tool to gather better organizational performance. Despite the unique characteristics of the case study in the industry and country settings, this study is not without limitations. It is difficult to extend the results to the entire population. This study provides several theoretical, managerial, and policy implications that give concrete insights into how implementing AI will affect HRM processes and company performance.

Prevalence of Dual Diagnoses among Children and Adolescents with Mental Health Conditions.

The World Health Organisation defines dual diagnosis as the co-occurrence in the same individual of a psychoactive substance use disorder and another psychiatric disorder. Children and adolescents with dual diagnoses represent a significant public health burden in social and financial terms. The objective of the present paper is to provide a review of studies dealing with dual diagnoses and their prevalence among children and adolescents whose primary treatment involves psychiatric conditions. The PRISMA was used to conduct a systematic search. Articles published between January 2010 and May 2022 were searched for analysis. Eight articles were eventually found eligible for the final content analysis. The analysis of the articles identified the prevalence of dual diagnoses among children and adolescents treated primarily for psychiatric conditions, the gender-specific occurrence of dual diagnoses, methods used to diagnose psychiatric and substance use disorders, types of psychiatric diagnoses involved in dual diagnoses, and prevalence differences contingent on the type of service provision as the main thematic areas. The prevalence of dual diagnoses among the target population ranged from 18.3% to 54% (mean 32.7%). Boys were more likely to experience dual diagnoses and affective disorders were the most frequent psychiatric diagnoses. The importance of the issue and the high prevalence of dual diagnoses make it imperative that this type of research is pursued.

Health and whole life cost benefits of highways noise barriers

As with any asset on the highways network, it is common sense to allow for realistic maintenance costs when choosing and procuring a noise barrier system. A short-term approach of focussing on newly installed prices alone creates a false economy and potentially stores up financial hardship for the future. The adverse impact of road traffic noise on public health is also long appreciated. Being able to quantify in financial terms not the only perceived annoyance but also the long-term damage to health due to traffic noise helps to justify why one particular noise barrier design will benefit the community more than another over its life-cycle.

Promising research studies between mathematics literacy and financial literacy through project-based learning

Financial literacy is a knowledge and attitude about finance and is a 21st-century skill. As a knowledge, a cognitive factor of a person will impact their financial literacy skill. Through a bibliometric analysis study of 274 documents published from 1994 to 2022 in the Scopus database, we found that mathematics literacy is the cognitive factor of one's financial literacy skill. The OECD and several studies offer intertwined concepts, financial literacy and mathematics, to be presented in the mathematics curriculum in primary and secondary schools. After we got the bibliometric results, we surveyed several junior high schools in Yogyakarta to learn more about this issue. A total of 15 mathematics teachers participated in this survey, randomly chosen in junior high school. We got information stating that mathematics teachers used financial terms as a social arithmetic context, did not teach financial knowledge and attitudes, and never heard 13 from 17 financial terms in the survey. Furthermore, we present a framework for implementing financial literacy in mathematics through three dimensions, content, context, and process. The dimension content consists of mathematics' and financial content. On the other hand, the dimension context is related to education and work, home and family, and individual and societal. As a cognitive process, the dimensions of the process are based on Bloom's Cognitive stages. The potential for future research is developing learning activities and implementing them in the independent curriculum, which impacts schools' ability to use project-based learning, which is the most approach to implementing financial literacy in mathematics classes.

Issues of Translating Financial Terms: Equivalence at the Word Level and Collocation level (Arabic-English)

Equivalence is one of the challenges that face translators in the field of translation. Since translating economic texts plays a significant role in promoting communication and cooperation with other countries under the umbrella of globalization, the translator plays the key role in this context. This research attempts to investigate the equivalence at and above the word level in transferring economic texts from English into Arabic or vice versa. The study argues that equivalence in rendering the economic texts can be achieved particularly. The study tries to pay attention to the importance of financial translation that has witnessed a sort of disregard as compared with literary texts. This study reveals that bilingual dictioaries herein empoloyed can provide a valuable help to translators in the field. The study adopts Baker’s approach to the translation of economic terms. It argues that equivalence can be targeted successfully in economic terms.

Implementation of an educational intervention to improve medical student cost awareness: a prospective cohort study

BackgroundIn the context of rising healthcare costs, formal education on treatment-related financial hardship is lacking in many medical schools, leaving future physicians undereducated and unprepared to engage in high-value care.MethodWe performed a prospective cohort study to characterize medical student knowledge regarding treatment-related financial hardship from 2019 to 2020 and 2020–2021, with the latter cohort receiving a targeted educational intervention to increase cost awareness. Using Kirkpatrick’s four-level training evaluation model, survey data was analyzed to characterize the acceptability of the intervention and the impact of the intervention on student knowledge, attitudes, and self-reported preparedness to engage in cost-conscious care.ResultsOverall, N = 142 medical students completed the study survey; 61 (47.3%) in the non-intervention arm and 81 (66.4%) in the intervention arm. Of the 81 who completed the baseline survey in the intervention arm, 65 (80.2%) completed the immediate post-intervention survey and 39 (48.1%) completed the two-month post-intervention survey. Following the educational intervention, students reported a significantly increased understanding of common financial terms, access to cost-related resources, and level of comfort and preparedness in engaging in discussions around cost compared to their pre-intervention responses. The majority of participants (97.4%) reported that they would recommend the intervention to future students. A greater proportion of financially stressed students reported considering patient costs when making treatment decisions compared to their non-financially stressed peers.ConclusionsTargeted educational interventions to increase cost awareness have the potential to improve both medical student knowledge and preparedness to engage in cost-conscious care. Student financial stress may impact high-value care practices. Robust curricula on high-value care, including treatment-related financial hardship, should be formalized and universal within medical school training.

Enhancing sustainability within industrial cooperative networks through the evaluation of economically compromised entities

IntroductionWhile promoting sustainable industrial cluster development using the circular economy perspective, the increased use of underutilized materials results in compromised profitability in the cooperative network. The focus is to evaluate the external financial support required in industrial clusters against specific objectives and highlight the potential beneficiaries and losers in financial terms because of industrial symbiosis while closing material loops.MethodThis study provides an agent-based approach to record the system response based on three case studies to demonstrate the potential cost variations: The first case is about utilizing only naturally available resources by all the industrial entities and is taken as a base case. The second case is about targeting the lowest cost for each product, and the third one provides a sustainable and flexible solution by targeting the best transformation methods and materials.ConclusionThe study concludes with valuable insights to identify the economically compromised entities in an industrial cluster network by considering economic deviations beyond a critical value. It can help take concrete measures in the form of incentives or investors subsidies by governmental organizations, regulators, and policymakers to intervene and stimulate markets through targeted financial support/policies to the compromised entities. This results in improved materials loop closing, essentially promoting sustainable production systems in industrial clusters. Additionally, such financial support/incentives also influence the scarcity or accumulation of by-products or low-value materials, ultimately improving the industrial network's environmental and economic performance.

Father Involvement in Early Childhood Care during the Covid-19 Pandemic

In the process of distance learning during the Covid-19 pandemic, early age students have to study from home and need parental guidance. However many parents are still less able to guide their children in online learning activities. This study aimed to analyze fathers’ involvement in early childhood care during the Covid-19 pandemic. This type of study was qualitative. The approach used in this study was a case study. Data collection used interviews and focus group discussions (FGD) methods. The instrument used was a questionnaire. The technique used to analyze the data was a descriptive qualitative analysis of data analysis by Miles and Huberman. The results of this study were as follows. First, fathers still carry out learning activities but do not leave their duties as a father. Second, fathers still take the time to present themselves to their children by accompanying them to activities. Third, the responsibility given by the father to the child is indeed more dominant in financial terms. Fourth, fathers’ activities when they are with their children are various ways. It was concluded that fathers still made time for their children during the Covid-19 pandemic.

Analysis of the Suitability of the EOLO Wind-Predictor Model for the Spanish Electricity Markets

Wind energy forecasting is a critical aspect for wind energy producers, given that the chaotic nature and the intermittence of meteorological wind cause difficulties for both the integration and the commercialization of wind-produced electricity. For most European producers, the quality of the forecast also affects their financial outcomes since it is necessary to include the impact of imbalance penalties due to the regularization in balancing markets. To help wind farm owners in the elaboration of offers for electricity markets, the EOLO predictor model can be used. This tool combines different sources of data, such as meteorological forecasts, electric market information, and historic production of the wind farm, to generate an estimation of the energy to be produced, which maximizes its financial performance by minimizing the imbalance penalties. This research study aimed to evaluate the performance of the EOLO predictor model when it is applied to the different Spanish electricity markets, focusing on the statistical analysis of its results. Results show how the wind energy forecast generated by EOLO anticipates real electricity generation with high accuracy and stability, providing a reduced forecast error when it is used to participate in successive sessions of the Spanish electricity market. The obtained error, in terms of RMAE, ranges from 8%, when it is applied to the Day-ahead market, to 6%, when it is applied to the last intraday market. In financial terms, the prediction achieves a financial performance near 99% once imbalance penalties have been discounted.

Mortgage Financing: Access, Knowledge, Attitudes and Challenges Experienced by Urban Housing developers

This paper summarises the housing challenges that stem from the increasing population growth in Uganda by reviewing the literature. The housing deficit is the problem that the goals set in the National Development Plan (NDP III) determine to alleviate. In her NDP III, Housing Finance Bank strategised to offer affordable mortgages to Ugandan citizens. It is clearly stated in the NDP III that the problem of housing financing is left to the individuals as the central government cannot set up housing for all its citizens. The theories that guide the use of mortgage financing include the Lien, Title, Intermediate, and Lifestyle theories. This argument is presented in a systematic literature review of studies about the issues around mortgage financing in different parts of the world—specifically, Access. Established Knowledge, Attitudes and Challenges of accessing mortgage financing were issues of concern that needed researching.
 Moreover, the literature confirmed that the biggest challenge that housing developers endure to access mortgage financing is the high-interest rates, especially in developing countries. Various economies have people with different knowledge about Mortgage Financing. Uganda is the case study that aimed at increasing urban housing accessibility by citizens of the country. The research method applied in this paper is purely qualitative research that analyses the opinions of different academic scholars in mortgage financing. However, this paper argues that financial institutions' eligibility terms significantly limit Access to Urban Housing through mortgage financing. The set terms need to reviewing to suit the informal setting of developing countries like Uganda. The recommendation from the study is the adoption of a central tool to oversee the set eligibility terms on mortgages.

Changes in the structure of the CSR strategy of companies in the context of Russia’s military invasion of Ukraine in 2022

Purpose of paper: This is a presentation of basic changes in the approach to the Corporate Social Responsibility (CSR) strategy of Ukrainian and Polish companies in the context of Russia’s military invasion of Ukraine, and their impact on business efficiency. This study was conducted to determine how businesses have changed CSR strategies based on the assistance provided. Design/approach: The paper is consisted with 3 parts. The first is about a theoretical context of CSR in Ukraine and Poland – as a short view of literature and practices related to topic, in the time of begging of War. The second part includes findings on research sample – questionnaire research among Ukrainian companies and their practices with CSR during the begging the War. The last part is an attempt of conceptualization own proposal of operationalization of CSR strategy in a time of war called Emergency Reflection Algorithm. Practical implications: The development of corporate social responsibility is one of the ways of strategic business development in achieving strategic goals, strengthening competitive positions in the market, building partnerships, establishing stable relationships between all elements of the internal and external environment of enterprises. Social implications: With the beginning of Russia's military invasion of Ukraine, there is an active participation of business in addressing the vital needs of civilians, military support, for Ukrainian citizens. Enterprises spend insane resources in material and financial terms in turbulent times of war. In general, understanding they bring emergency impact into a social surviving. The main subject of the research was the assessment of CSR practices in the face of a huge change, which was Russia's aggression against Ukraine. Findings: Half of the surveyed enterprises changed the strategic goals of CSR. In general, the primary goals are “Income” and “Use of material and financial resources: hire productivity of assets, better capital use, cost decrease”. The identified CSR strategy meets the criterion of measurability, and therefore all changes that are made to the current strategy or when formulating a new strategy must be adjusted to the strategic goals of CSR. Surveyed enterprises changed their strategic goals, while the rate of change in the strategic indicators of the positive contribution of CSR. This result demonstrates the need for changes in the enterprise management system. Originality/value: There was proposed the Business Model Canvas as tool to help forming/ adapting a CSR strategy. Keywords: CSR, Ukraine enterprises, war in Ukraine, sustainability management. Category of the paper: research paper, conceptual paper.

Analysis of deprescription strategies of proton pump inhibitors in primary care: a narrative review.

Since the introduction of omeprazole in 1989, proton pump inhibitors (PPIs) have become the mainstream of treatment for acid-related pathologies, but nowadays, it is estimated that between 20% and 80% of people worldwide who are using PPIs are doing so without an approved indication. Overusing PPIs is known to involve a tremendous cost in financial terms, and many western countries have reported high spending on these medicines. We conducted a narrative review to evaluate PPI deprescription strategies carried out entirely or in collaboration with primary care and to identify factors that could influence the success of these strategies. This review was conducted in November 2022, following PRISMA guidelines. Four databases were searched: PubMed, Web of Science, Scopus and CINAHL Complete, using the MeSH terms 'proton pump inhibitors' AND 'deprescriptions'. The search with the established criteria found eight studies. The different success rates obtained by the various studies analysed in this review may be due to the different methodologies used when establishing the protocols, sample selection and monitoring of the results. We can conclude that the two factors related to the most successful strategies were a) the clarity and simplicity of the de-escalation protocols, in which patients were instructed on the measures to follow in the event of the reappearance of symptoms, and b) the training of the physicians responsible for deprescribing. Long-term conclusions cannot be drawn about the effectiveness of these protocols, given that the studies are limited in time. Other barriers to generalizing the results are the small sample size and the absence of control groups.

Comparative analysis of mercenary activities in international documents and criminal acts criminalizing warfare abroad in the Criminal Code of the Republic of Serbia

Mercenary activities in wars and other armed conflicts, as a social phenomenon, do not stop intriguing both in moral, legal and financial terms, from the first armed conflicts until today. Although present practically throughout the entire human history, the regulation of mercenary activities from the aspect of international law as well as national legislation was completely neglected until recently. It was only after the World War II that the first international documents were created that tried to define and identify mercenaries as a serious threat to international security. Much later, the norms of national (criminal) legislation began to treat the activities of mercenaries as criminal acts, that is, mercenaries as criminals. Accordingly, in this research work the author will try to answer several, today more than ever, current problematic issues, which are based on the harmonization, that is, the non-harmonization of the norms regulating the field of mercenary in the acts of international law and our national criminal legislation, which tried to regulate the field of mercenary work within the national framework - with amendments to the Criminal Code from 2014.

Review of methods for measuring the effectiveness of non-profit organizations

Purpose: The aim of the research undertaken in the article is to try to find an answer to the question whether, despite the fact that non-profit organizations are not intended to be commercially profitable, it is possible to assess the effectiveness of their activities. Design/methodology/approach: The article consists of a literature study that reviews publications on methods for measuring the effectiveness of non-profit organizations. For the literature analysis, publications relating directly or indirectly to the topic of operation of non-profit organizations and measuring their effectiveness were used. The literature on this topic is not extensive, compared to publications dealing with the issue of measuring efficiency in commercial enterprises. In addition to the analysis of individual methods of measuring the effectiveness of non-profit organizations indicated in the literature, a comparison of the strengths and weaknesses of each of the proposed solutions was made. Findings: During the research, it was found that there are methods of measuring effectiveness, which differ significantly from traditional methods used to evaluate business activities, and can be used in the evaluation of non-profit organizations. Research limitations/implications: Based on the research conducted, implications for the future can be identified. They may concern the use of selected methods to assess the effectiveness of selected non-profit organizations. Practical implications: Practical implications of the obtained results may concern the use of the presented methods of assessing effectiveness by managers and supervisors of non-profit organizations. Social implications: The use of the methods presented in the article for assessing the economic efficiency of non-profit organizations will allow potential donors to direct support to organizations that use the accumulated capital most effectively. However, it does not have to be efficiency measured in financial terms. Originality/value: The article indicates what methods of assessing effectiveness can be used in the case of non-profit organizations. The value of such research is the ability to evaluate the activities of non-profit organizations without having to take into account financial aspects. Keywords: performance assessment, non-profit organizations. Category of the paper: Research paper.

КРЕДИТНИЙ РИЗИК У СУЧАСНИХ УМОВАХ

The article carried out scientific research and investigated the problem of the correct interpretation of the concept of "credit risk". The norms of the current legislation of Ukraine regarding the definition of the concept of "credit risk (CR)", which is regulated as the amount of expected losses or damages (EL) for an asset as a result of the debtor’s (counterparty’s) default, have been analyzed. The concepts of "default" and "credit loss" are considered, the National Bank of Ukraine’s assessment of the credit portfolio due to the war is disclosed, the losses of which are estimated at the level of 30%, which poses a great threat to the banking sector. Changes to a number of regulatory documents regarding prudential credit risk assessment approaches have been analyzed: banks’ opportunities to apply simplified credit risk assessment procedures have been expanded; established temporary features of credit risk assessment to support banks in providing flexible conditions, socalled credit holidays, to borrowers in a period of uncertainty; an amendment was made to the Instruction on the Procedure for Regulating the Activities of Banks in Ukraine, which reduced the risk weight (RWA) from 150% to 100% for consumer unsecured loans. The restrictions on foreign currency exchange operations related to non-resident banks on the so-called "stop" conditions for the first group of the Foreign Currency Classifier to support the liquidity of banks have been substantiated. Innovations of the International Financial Reporting Standard IFRS (IFRS) were studied, which in the legal and economic context of the essence of credit risks provides for the concept of expected credit losses (which will always be greater than zero), which should reflect probable losses due to the ownership of financial assets. The means of reducing credit risks were analyzed, in particular, diversification: geographical and portfolio. Considering the specifics of credit risks, the specifics of credit transactions are substantiated. The criteria for assessing credit risks based on qualitative and quantitative analysis are revealed. It was concluded that the actual assessment of credit risks in financial terms is under the influence of credit risk on the financial results of business entities and banking institutions and the specifics of credit operations.

Modified Drug Delivery Systems for Veterinary Use: Pharmaceutical Development and Applications

Abstract:Scientific research in the field of veterinary pharmacology has provided new opportunities for the development of modified release dosage forms, with the aim to improve therapeutic efficacy and reduce animal stress. The formulation of classical drug molecules with advanced biomaterials has become a new approach to increase drug bioavailability and thereby improve the therapeutic outcome. The main reasons for the development of modified drug delivery systems for animal use are the need of reducing the animal stress caused by its handling and administration of the drug and of reducing the cost in financial and chronological terms. This review discusses the most common delivery systems used in veterinary, and the difficulties encountered in innovating therapeutic options in the field.

A Review of Challenges and Solutions in the Use of Murabaha Products in Islamic Banking

Despite the explicit prohibition on charging interest, certain Islamic banks continue to rely on interest-based benchmarks as a pricing reference due to the absence of stable and widely-available alternatives. This reliance contradicts the essence of Islamic banking, which necessitates the absence of any interest-related elements in operational activities and pricing stipulations. This article addresses the challenges Islamic banks face in implementing Murabaha, an Islamic financing technique incorporating interest rates in specific pricing stipulations. To assist individuals or businesses interested in utilizing Murabaha, the article provides recommendations emphasizing the importance of understanding Islamic finance principles, complying with Shariah guidelines, researching reputable Islamic financial institutions, comparing pricing and terms, comprehending associated risks, and seeking professional advice. Additionally, the article presents a proposal to enhance the Shariah compliance of Murabaha financing. Building upon existing guidelines, the proposal suggests strengthening the cost-plus-profit structure, increasing customer involvement, promoting ethical sourcing, and facilitating greater disclosure and accountability. These recommendations aim to address potential challenges and ensure the transparency and authenticity of Murabaha transactions, aligning them more closely with Shariah principles. Furthermore, the article explores the challenges faced globally in implementing Murabaha practices in Islamic banks and proposes solutions to overcome them. Adherence to Islamic principles, including transparency, ethical sourcing, and equitable decision-making, is essential in Murabaha transactions. However, issues such as lack of standardization, limited expertise, and inadequate regulatory frameworks hinder the effective implementation of Murabaha. Proposed solutions include developing international standards, enhancing training and expertise, and strengthening regulatory frameworks. Implementing these solutions will improve Murabaha practices, fostering the growth and stability of the Islamic finance industry. Lastly, the article examines Islamic banks’ challenges in setting benchmark prices for Murabaha practices and proposes solutions to address this issue. Transparent pricing based on ethical and Shariah-compliant principles is essential for Murabaha, yet the need for readily available reference benchmarks poses challenges in ensuring fairness, consistency, and market competitiveness. The proposed solutions include developing standardized pricing benchmarks, industry collaboration for data sharing, and regulatory initiatives to promote transparency and accountability. Implementing these solutions will enhance the effectiveness and credibility of Murabaha practices worldwide, benefiting Islamic banks and the broader Islamic finance industry.

EFFECT OF EVA AND CFROI METHODS ON SHAREHOLDERS VALUE MAXIMIZATION AND FINANCIAL PERFORMANCE ESTIMATION: AN EMPIRICAL STUDY

Shareholder value maximisation has become very important for companies due to increased competition with globalization. The main objective of a company in financial terms is to maximize the value of its shareholders. However, traditional accounting-based performance measures are insufficient in this regard. Therefore, companies should be able to determine an appropriate measure to analyze their financial performance that reflects shareholder value. From this point of view, it is aimed to emphasize the importance of the Cash Flow Return on Investment (CFROI) and Economic Value Added (EVA) performance methods in maximisation the value of the shareholders. For the periods including the years 2015-2021 companies in the healthcare sector traded in Stock Exchange Istanbul (BIST) are analyzed. In the study, it is concluded that CFROI and EVA have a positive effect on stock returns of these companies but CFROI has bigger impact. Thus, the CFROI technique is the best measure of financial performance for shareholder value.

The Baghdad Triangle

Brandon Wolfe-Hunnicutt offers a provocative and critical analysis of U.S.-Iraqi relations from the military coup against the Hashemite monarchy in 1958 to the nationalization of the Iraq Petroleum Company (IPC) in 1972. The book’s notable strength is its integrated analysis of three protagonists—the U.S. government, the Iraqi government, and the multi-national IPC—as they struggled over Iraq’s petroleum industry. Wolfe-Hunnicutt insightfully analyzes this triangular relationship as each entity pursued its best interests vis-à-vis the other two, even as it grappled with intramural policy conflicts. This valuable contribution, however, is limited by interpretive, organizational, and stylistic blemishes. Paranoid Style focuses centrally on the struggle between the IPC and the post-monarchical government in Baghdad for control of Iraq’s oil wealth. Riding the wave of anti-colonial nationalism cresting in the Middle East, revolutionary Iraq demanded major revisions of the financial terms of the original IPC concession. Enriched by its imperial privileges, the IPC resisted.

Awareness levels of the dynamics of the climate change risk impacts

Climate change affects individuals and business organisations. This study examines individuals and organisations' levels of awareness of the effects of climate change and their responses to climatic changes. It also establishes awareness of the predominant effects of climate change risks in Africa and Eastern Asia. This study was descriptive research using surveys and fact-finding enquiries of different kinds. Using a purposive sampling method, one hundred five (105) participants were selected from more than 25 countries from Africa, Asia and other emerging countries for the study. The results indicate that, on average, many people are aware of the effects and gravity of climate change. A non-parametric test of the significance of climate change's impact on financial performance yielded a hypothetical mean above the threshold of 3, a P value of less than 0.05 at a 104 df. The results indicate that climate change adversely affects individuals, organisations and communities. The findings show that communities are relatively aware of the impacts of climate change and can quantify the losses in financial terms, at least as an estimate. It indicates that the level of awareness of individuals and organisations is satisfactory. The findings on vulnerability and exposure indicated that people are aware of climate change and its effects on individuals, organisations and communities. The results reveal that it is easy to manage climate change risks using techniques developed by local and international authorities. Governments, especially in Africa, must respond fervently to demands for climate change mitigations.