Increase In Budget Research Articles

Improvement in the polarization properties in thin ferroelectric Hf0.5Zr0.5O2 films by two-step flash lamp annealing

In this study, we systematically studied the polarization properties of thin ferroelectric Hf0.5Zr0.5O2 (HZO) films annealed by flash lamp annealing (FLA). We have recently proposed a unique annealing method, two-step FLA, which features high temperature annealing with a minimal increase in thermal budget. Using this technique, we observed improvements in the polarization properties in 5 nm HZO films. These were an increase in the remanent polarization (2Pr) to 24.2 μC cm−2 and better durability compared with other more conventional annealing techniques. In addition, we confirmed that there was no clear degradation in 2Pr under thermal stress. Two-step FLA is one of the effective ways to obtain ferroelectricity with high values of 2Pr and good durability in HZO films thinner than 5 nm.

Budget Impact of Introducing Fixed-Duration Mosunetuzumab for the Treatment of Relapsed or Refractory Follicular Lymphoma After Two or More Lines of Systemic Therapy in the USA.

This study aimed to assess the budget impact of introducing fixed-duration mosunetuzumab as a treatment option for adult patients with relapsed or refractory follicular lymphoma after at least two prior systemic therapies and to estimate the total cumulative costs per patient in the USA. A 3-year budget impact model was developed for a hypothetical 1-million-member cohort enrolled in a mixed commercial/Medicare health plan. Comparators were: axicabtagene ciloleucel, tisagenlecleucel, tazemetostat, rituximab plus lenalidomide, copanlisib, and older therapies (rituximab or obinutuzumab ± chemotherapy). Costs per patient comprised treatment-associated costs including the drug, its administration, adverse events, and routine care. Dosing and safety data were ascertained from respective package inserts and clinical trial data. Drug costs (March 2023) were estimated based on the average wholesale acquisition cost reported in AnalySource®, and all other costs were based on published sources and inflated to 2022 US dollars. Market shares were obtained from Genentech internal projections and expert opinion. Budget impact outcomes were presented on a per-member per-month basis. Compared with a scenario without mosunetuzumab, its introduction over 3 years resulted in a budget increase of $69,812 (1% increase) and an average per-member per-month budget impact of $0.0019. Among the newer therapies, mosunetuzumab had the second-lowest cumulative per patient cost (mosunetuzumab = $202,039; axicabtagene ciloleucel = $505,845; tisagenlecleucel = $476,293; rituximab plus lenalidomide = $263,520; tazemetostat = $250,665; copanlisib = $127,293) and drug costs, and its introduction only increased total drug costs by 0.1%. By year 3, the cumulative difference in the per patient cost with mosunetuzumab was -$303,805 versus axicabtagene ciloleucel, -$274,254 versus tisagenlecleucel, -$61,481 versus rituximab plus lenalidomide, -$48,625 versus tazemetostat, and $74,747 versus copanlisib. Older therapies were less costly with 3-year cumulative costs that ranged from $36,512 to $147,885. Over 3 years, the estimated cumulative per patient cost of mosunetuzumab is lower than most available newer therapies, resulting in a small increase in the budget after its formulary adoption for the treatment of relapsed or refractory follicular lymphoma.

Konstruksi Laporan Keuangan Bumdes Berdasarkan Peraturan Daerah No 09 Tahun 2013 Mengenai Pengelolaan Bumdes di kecamatan Palang Kabupaten Tuban

Determination of Law Number 23 of 2014 concerning Regional Government, (State Gazette of the Republic of Indonesia of 2014 Number 244, Supplement to State Gazette of the Republic of Indonesia Number 5587) in which several provisions in Law Number 23 of 2014 concerning Regional Government have been amended by Government Regulations In lieu of Law (PERPPU) Number 2 of 2014 concerning Amendments to Law Number 23 of 2014 concerning Regional Government, has automatically replaced Law Number 32 of 2004. The research carried out by the author uses a descriptive qualitative research approach, in particular by adopting the case study method. The focus of this research is to reveal information related to the research object with the aim of measuring its level of effectiveness. Based on the results of observations made by researchers, there are findings obtained from the Management of BUMDES Bahari Makmur, starting from reporting, management, information and communication, BUMDES activities, namely: Condition: there is no Good and Correct Financial Reporting, including Financial Reporting According to Regional Regulations No. 09 of 2013, there is no BUMDES organizational structure. Cause: lack of village government involvement, where BUMDES itself is an increase in the village budget. Consequence: BUMDES Bahari Makmur is not functioning as BUMDES is a Village Institution that must exist. 1. It is hoped that the Palang Village government should improve BUMDES reporting and reactivate BUMDES so that the village can get original income. This is important because BUMDES itself is mandatory. 2. It is hoped that the Palang village government can provide information about financial reporting and BUMDES management so that readers can get information about BUMDES management. 3. It is hoped that future researchers will be able to explore in more detail and expand the BUMDES financial management process with Regional Regulation Number 09 of 2013, because in this research it is limited to management and reporting, not access to financial reporting and BUMDES management.

Long term response and adaptation of farmland water, carbon and nitrogen balances to climate change in arid to semi-arid regions

Climate change poses a challenge for resource utilization and environmental pollution issues caused by agricultural production, especially in arid to semi-arid regions. Farmland water, carbon and nitrogen balances are closely related to these resource and environmental issues. Thus, the Agro-Hydrological & chemical and Crop systems simulator was used to assess the response of water, carbon and nitrogen balances to climate change in a spring wheat farmland of arid to semi-arid Northwest China and to propose adaptation strategies. Five Global Climate Models from the Coupled Model Intercomparison Project 6 and two Shared Socioeconomic Pathways (SSP1–2.6 and SSP5–8.5) were used to establish scenarios with the Agro-Hydrological & chemical and Crop systems simulator to simulate farmland water, carbon and nitrogen balances for the 2025–2100 period. Various irrigation amounts and nitrogen fertilization rates were tested as compensation strategies. Results indicated that climate change could negatively affect farmland water, carbon and nitrogen balances, especially under the SSP5–8.5 scenario. Precipitation showed an increasing trend, thus percolation increased and soil water consumption decreased from 2025 to 2100. However, for the carbon budget, although the soil carbon dioxide emissions tend to decrease, the net primary production was also significantly reduced, which resulted in declining the net ecosystem carbon budget under future climatic conditions. In addition, higher temperature and increased precipitation enhanced soil inorganic nitrogen leaching and nitrous oxide emissions but reduced ammonia volatilization from 2025 to 2100. Overall, the soil total nitrogen loss was increased over time, whereas crop nitrogen uptake was significantly reduced. In relation to the SSP1–2.6 scenario, the SSP5–8.5 scenario accelerated the increase rates of soil water percolation and total nitrogen loss over time, as well as the decrease rates of crop nitrogen uptake and net primary production over time. The negative effects caused by climate change can be mitigated by reducing irrigation and increasing nitrogen fertilization. For the SSP1–2.6 scenario, 30% irrigation reduction and 30% nitrogen fertilization increase can effectively decrease soil water percolation and the related nitrogen losses while crop nitrogen uptake, net primary production and net ecosystem carbon budget increase in relation to the current management (irrigation = 240 mm and nitrogen fertilization = 200 kg ha–1). For SSP5–8.5 the strategy with 45% irrigation reduction and 45% nitrogen fertilization increase can also decrease nitrogen losses and increase crop nitrogen uptake, net primary production and net ecosystem carbon budget.

The Positive Deviance Approach On The Incidence Of Malaria In Endemic Areas; Literature Review

Background: This literature review study is motivated by the empirical phenomenon of malaria incidence which is becoming more serious from time to time. The incidence of malaria has a social impact in the form of public unrest due to the fast course of the disease and can cause death in a short time, as well as an economic impact, namely an increase in the state budget for the treatment of malaria. Purpose: This literature is intended to identify and describe evidence related to the positive deviation (PD) malaria control model as a new strategy in accelerating malaria reduction. Theoritical Framework: This research was conducted using a theoretical framework collected from various sources using the Lawrence Behavior Theory approach. In this theory it is explained that there are 3 main things that influence behavior and behavior change, namely predisposing factors, enabling and reinforcing factors. These three factors influence the potential knowledge, attitudes and practices of malaria control in endemic areas. In practice, a communication model is applied, including behavioral intention through a three-burner approach Methods: The literature review method was conducted using the 2015 Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) guidelines by searching comprehensive peer-reviewed articles from three computerized bibliographic databases: Scopus, PubMed, and EBSCO. Strengthening the reporting of observational studies in Epidemiology (STROBE) checklist used as a guide to assess the quality of the studies reviewed. Findings: The results of the review articles are in the form of Positive Deviance (PD) approach method of solving health problems, especially malaria and assisting the government in malaria control programs in people living in endemic areas. Practical Implication: Through this positive deviance approach method, the community is encouraged to identify, recognize, and know things related to the causes of malaria, malaria transmission, and steps to prevent malaria in the community.

Government Spending and Voting Behavior

abstract: Does government spending on public goods affect the vote choice of citizens? On one hand, prior research has characterized voters as fiscal conservatives who may turn toward conservative parties when government spending goes up. On the other hand, increased spending may signal that the economy is doing well, which makes progressive parties a more viable option. To adjudicate between both hypotheses, this article draws on a natural experiment, which created exogenous variation in government spending. A discontinuity in the 2011 German census meant that some municipalities saw an unforeseen increase in budgets. Using a regression discontinuity design, the authors show that the increase in budgets and subsequent spending on public goods benefited left-leaning parties but had no detectable effect on incumbent support. To parse out the causal channel, the authors rely on panel evidence and demonstrate that treated residents viewed their economic situation more favorably than did untreated residents, which led the former to espouse progressive parties.

Partial Ruptures Cannot Explain the Long Recurrence Intervals of Repeating Earthquakes

AbstractRepeating earthquakes repeatedly rupture the same fault asperities, which are likely loaded to failure by surrounding aseismic slip. However, repeaters occur less often than would be expected if these earthquakes accommodate all of the long‐term slip on the asperities. Here, we assess a possible explanation for this slip discrepancy: partial ruptures. On asperities that are much larger than the nucleation radius, a fraction of the slip could be accommodated by smaller ruptures on the same asperities. We search for partial ruptures of repeating earthquakes in Parkfield using the Northern California earthquakes catalog. We find 3991 individual repeaters which have 4468 partial ruptures. The presence of partial ruptures suggests that the asperities of repeating earthquakes are much larger than the nucleation radius. However, we find that partial ruptures could accommodate only around 25% of the slip on repeating earthquake patches. A 25% increase in the slip budget can explain only a small portion of the long recurrence intervals of repeating earthquakes.

Edge computing-based big data privacy preservation in motion trajectory prediction for martial arts training

Abstract The development of big data technology has brought about sweeping changes in many fields. Privacy protection has become a key concern for big data users. The study constructs a geographically indistinguishable location-based privacy protection mechanism based on differential privacy and geographic indistinguishability and further constructs an edge computing-based privacy protection model for martial arts movement trajectories. The performance of an edge computing-based privacy protection model for martial arts sports trajectory is examined by comparing it to other models in terms of quality of service loss, privacy protection strength, and range counting queries. And explore the effects of service type and number of users on the system. The perturbation distance on all three time periods of the Geo-In method proposed in this paper is the smallest among the five methods, and the perturbation distance decreases with the increase of the privacy budget, and the loss of quality of service is minimized. The Geo-In algorithm’s perturbed locations have less semantic similarity to the real locations of martial arts training, resulting in stronger privacy protection of the locations. Range counting queries experience a decrease in relative error as the number of users and query range increase.

목적사업비와 합리적 학교회계 운용 간의 관계 분석

This study examined the current status of targeted funding and its relationship with rational school finance operations. Public elementary schools under the Seoul Metropolitan Office of Education from 2019 to 2021 were selected as the research subjects and analyzed using a fixed-effects model. First, the scale of targeted funding is continuously expanding, requiring the attention and efforts of municipal education departments. Second, targeted funding have a negative impact on rational school finance operations, increasing the 4th quarter execution and unused budget rates. Additionally, the impact of targeted funding on school finance operations varies by school size. However, all of these factors were found to have negative effects, including concentrated budget execution at the end of the fiscal year and an increase in unused budgets. In conclusion, the study recommends providing incentives to promote the efforts of municipal education departments in reducing targeted funding, securing autonomy for unit schools in the operation of targeted funding, and providing differentiated guidance for unit school budget management based on school size.

Cost Assessment for the Province of North Kalimantan via the Economic Recovery Program

The 2020 COVID-19 pandemic has caused minor fluctuations in the provincial budget, which has prompted the provincial government to reevaluate its priorities and make tough financial decisions, such as allocating funds to essential programs like education, healthcare, and infrastructure versus less pressing matters. This study uses the least square method to forecast and examine North Kalimantan's budget for its economic recovery program from 2023 to 2030. North Kalimantan's budget estimates show a little rise in order to fund its Economic Recovery Program. The most significant budget increase is anticipated to take place in 2023, when all programs are expected to be completed in preparation for the national election in 2024.

Forecasting North Kalimantan Provincial Budget for Infrastructures Analysis through Economic Recovering Program

The provincial budget for infrastructure tends to decrease because of the COVID-19 pandemic in 2020, which leads to the infrastructure provincial government's concerns in forecasting the budget, especially in distributing its budget to infrastructure priority programs such as bridge, road and public need building. This research aims to forecast the budget of North Kalimantan Infrastructures through its economic recovery program from 2023 to 2030 using the least square and index number method. The study found that North Kalimantan Infrastructures' budget forecasting slightly fluctuates to cover its economic recovery program. It is also predicted that the highest increase in budget will be experienced in 2023 because early this year, North Kalimantan launched its national strategic program, KIHI or Indonesia Industrial Green Environment.

Analisis Pengelolaan Obat dan Strategi Perbaikan dengan Metode Hanlon di Instalasi Farmasi

This research aims to analyze drug management at the Purwokerto Dadi Keluarga Pharmacy Installation using efficiency indicators and implementing improvement strategies using the Hanlon method. The method used is a descriptive design for 2018 data which is retrospective and concurrent. Data was collected in the form of quantitative and qualitative data from document observations and interviews with relevant IFRS officers. The research results show that the drug management system at RSDK Purwokerto does not meet standards. From the results of this research, it is necessary to carry out a priority analysis of strategic plans for improving drug management using the Hanlon method, the results are in accordance with the priority scale order as follows; Minimize dead stock of medicines by carrying out good medicine planning so that medicines experience transactions. By re-evaluating the selection of drugs with prescriptions outside the National Forum by considering drugs that rarely have cases of disease/rarely used, re-evaluating at the selection stage, for the quantity needed and type of drug procurement, carrying out drug planning ( RKO) in the management information system, coordinating to avoid polypharmacy, proposing an increase in the drug procurement budget to the drug procurement section, proposing an increase in drug budget costs to the hospital. In conclusion, the current drug management system does not meet standards, the implementation of improvement strategies using the Hanlon method aims to improve and improve drug management efficiency at the Purwokerto Dadi Keluarga Pharmacy Installation.
 
 Keywords: Efficiency Indicators, Pharmaceutical Installation, Drug Management, Hanlon Method.

Price increase negotiations to address drug shortages in South Korea's national health insurance.

South Korea has adopted a unique approach to address drug shortages by increasing reimbursement prices within its National Health Insurance Service. This study aims to analyze the characteristics, increase rates, affecting factors, and budget impacts of products that have increased price through the negotiation system. Between 2007 and 2022, there were price increase negotiations over 244 items. Of these, price increase negotiations were successful for 217 items, resulting in an agreement rate of 89%. The average rate of price increase for the agreed-upon products was 37.8%, and the overall budget increase for drugs with price increases (n = 217) was approximately 24.5%. Budget impact of each variable of the negotiated agreements showed that the number of negotiated agreement items was smaller after 2015 than before 2015, but each total budget impact (initial budget, increased budget, and final budget) and the average budget impact were higher. Although domestic companies accounted for a larger overall budget, the average budget per item was larger for multinational companies. The correlation analysis of the ratio of price increase and budget impact variables showed that the ratio of price increase was positively and significantly correlated with the increased budget, while it was negatively but not significantly correlated with the initial and final budgets. The South Korean model of increasing reimbursement prices in public insurance for drugs at risk of shortages serves as an exemplary case for not only securing patient access but also considering budget management.

Cost-Effectiveness Analysis and Budget Impact Analysis of Enzalutamide for the Treatment of Metastatic Hormone-Sensitive Prostate Cancer

We conducted cost-effectiveness analysis and budget impact analysis for androgen deprivation therapy (ADT) plus enzalutamide (ENZ) on patients with metastatic hormone-sensitive prostate cancer (mHSPC) from the publicly-funded healthcare system perspective. Using a partitioned survival model, lifetime costs, quality-adjusted life years (QALYs) and incremental cost-effectiveness ratios (ICERs) of ADT＋ENZ were estimated against ADT alone, ADT plus abiraterone (ADT＋ABI), and ADT plus apalutamide (ADT＋APA). Total healthcare cost differences with and without ENZ in mHSPC therapy were estimated for the period from 2022 to 2026. Based on cost-effectiveness analysis, the ICER of ADT＋ENZ versus ADT alone was estimated as ￥7.18 million/QALY gained. ADT＋ABI and ADT＋APA were dominated options (extended dominance). Budget impact analysis showed that incorporation of ENZ had a net budget impact of ￥57.19 billion, an 8.4% increase, over these 5 years. This amounted to a budgetary impact of ￥16,000 per patient per month at year 5. However, the number of patients with disease progressed to metastatic castration-resistant prostate cancer (mCRPC) would be reduced from 79,000 (without ENZ) to 65,000 (with ENZ), resulting in a 17% cost reduction within the mCRPC phase. In conclusion, ADT＋ENZ would be a cost-effective option, at the willingness to pay threshold of ￥7.5 million/QALY gained. Introduction of ENZ in the mHSPC treatment would result in a marginal increase in the total budget. However, ENZ is also expected to provide clinical benefits in reducing the number of patients with disease that would otherwise progress to mCRPC during these 5 years, resulting in cost savings in this phase.

Implementation of Law Number 7 Of 2021 On Harmonization of Tax Regulations As An Effort to Improve the Budget Deficit And Increase The Tax Ratio

This study discusses the Implementation of Law Number 7 of 2021 concerning Harmonization of Tax Regulations as an Effort to Improve the Budget Deficit and Increase the Tax Ratio During the Covid-19 pandemic in Indonesia, of course, tax income in the state treasury is very important. This research uses a statute approach, conceptual approach, and comparative approach. The legislative approach is carried out by examining interrelated laws and regulations (regeling) and policy regulations (beleidsregel). In this regard, a study was carried out on the ratio legis of the formation of a law. The result of this study is It is undeniable that with the emergence of the pandemic in 2020, tax revenue in Indonesia had contracted very deeply minus to 12%. However, the Ministry of Finance revealed that on July 14, 2021, tax revenue in the first semester of 2021 began to improve and the figure was positive compared to 2020. Recording until the end of June, tax revenue managed to collect funds of Rp 557.8 trillion or an increase of 4.9%. This shows progress in the field of tax that deserves appreciation. It does not stop there, it seems that the government is currently increasingly intensifying to make improvements in the tax sector. It was proven by the enactment of Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP Law) on November 5, 2021. The ratification of this law is in line with ongoing reforms in the tax sector, especially in aspects of regulations and business processes, adjustments to tax policy arrangements that are comprehensive, consolidative, and harmonious in nature are needed so that the presence of Law Number 7 of 2021 concerning Harmonization of Tax Regulations.

The economic value of insulin glargine 300 U/mL (Gla-300) in people ≥18 years of age with type 2 diabetes mellitus: a value-based economic model from a U.S. payer perspective

AimsThis study aimed to evaluate the value and affordability of insulin glargine 300 U/mL (Gla-300) in a budget impact model from a United States (U.S.) payer perspective by leveraging recent real-world evidence (RWE) studies and incorporating the recent insulin price caps where applicable.Materials and methodsAn economic model for a hypothetical one million U.S. health-plan population was developed to assess the budgetary impact of therapeutic interchanges in either direction between the two long- and longer-acting basal insulins (BIs) for patients with type 2 diabetes over a three-year model horizon. The utilization of long-acting BIs, longer-acting BIs, biosimilar BIs, and insulin degludec (IDeg-100) were informed by IQVIA data and internal forecasting at Sanofi. The DELIVER-2 and DELIVER-naïve studies provided healthcare resource utilization (HCRU) parameters. In the model base case, 24% of patients switched from long-acting BIs to insulin glargine biosimilars, IDeg-100, and other longer-acting BIs (Gla-300) by projected year 3.ResultsThe base case total costs were $10,145 per patient per year (PPPY) in year 3 for the cumulative population. When all patients switched to Gla-300, the total costs in year 3 were $8,799, reflecting a net savings of -$660 PPPY compared to the budget increase of $686 PPPY in the base case. However, the longer-acting to long-acting BIs reversal scenario demonstrated a budgetary decrease of $676 PPPY over the model horizon. The reduction in incremental PPPY cost of $93 was observed using net drug costs rather than wholesale acquisition costs (WAC).LimitationsThe market shares for years 1–3 were based on expectations supported by the clinicians’ expert opinions and were not obtained from real-world data.ConclusionsThe economic value of increased utilization of Gla-300 was driven by the reduction in HCRU, costs and market shares assumptions. Budgetary reductions were achieved by switching patients from long-acting BIs to Gla-300.

Life-cycle thinking-based decision support framework for multispan simply supported bridges under typhoon-induced wave, current and surge conditions

Coastal bridges usually suffer from wave, current, and storm surge hazards simultaneously under typhoons. Comprehensive mitigation measures can reduce the structural failure probability under these hazards but usually lead to a conservative structural design and a significant increase in the project budget. With the recent development of sustainable structural design, the multicriteria decision-making method can assist engineers in incorporating the life-cycle investment and probability of hazards in the design selection. In this paper, a life-cycle thinking-based decision support framework that considers multicriteria trade-offs and sustainable design was proposed for the design of coastal bridges under typhoon-induced wave, current and surge conditions. The simulation of the typhoon-induced wave, current and surge conditions was developed using SWAN + ADCIRC model, joint probability and environmental contours. The multispan simply supported (MSSS) bridge was then used to illustrate the framework. The main findings include that the void slab girder is better than the other girder types in the equal-weighted, risk-averse and pro-economic scenarios for the example bridge, but the change in girder types has a small impact on the economic cost index score. The increase in the girder height can increase the failure probability when deck shifting dominates the superstructure's failure.

Development and Application of a System Dynamics Model to Analyze Heatwave Impacts

The purpose of this study was to develop a system dynamics model to dynamically analyze the effects of heatwaves and apply it to real-world situations. For this purpose, first, the influencing factors of heatwaves were identified through previous studies. Second, a dynamic heatwave model was developed. Third, time series data from 2009 to 2018 were constructed, and the model was applied to Seoul. In this step, scenarios based on the budget were created, and the intensity of heatwaves resulting from changes in variables were measured. The results are as follows: First, the policy factors of heatwaves were classified into the cause and effect of the heatwave group, heatwave mitigation policy group, and heatwave adaptation group, forming a feedback structure. Second, it was observed that a 20% increase in budgets starting from 2040 led to temperature reductions of 1.57°C for the eco-friendly vehicle policy, 0.29°C for the high-efficiency air conditioners policy, 0.06°C for heatwave shelters, and 0.77°C for the creation of green space policy. Third, increasing the budget for heatwave shelters was found to be highly effective in reducing the number of people with heat-related illnesses.

지방자치단체의 비효율적 재정 운용과 도덕적 해이

Previous studies analyzing the causes and consequences of inefficient fiscal management have mainly focused on the politics of the budget process and fiscal prudence, often overlooking the relationship between inefficiency in budget execution and moral hazard, which represents inefficient fiscal management.
 This study aims to examine the relationship between inefficient fiscal management and moral hazard at the local government level, focusing on unused budget and local subsidies. It does so by collecting financial statements from local governments across the country spanning from 2017 to 2021. The increase in unused budget at the local government level can be attributed to the expansion of local governments' authority and fiscal size, which has not been met with corresponding efficient and responsible expenditure.
 Local subsidies have the positive aspect of leveraging private sector capabilities to improve business performance, but they also have a negative impact on local government integrity by leading to unproductive appropriation structures, such as unreasonable budgeting and the expansion of expenses.
 Budget wastage, including excessive unused budget and increased local subsidies, has been cited as a cause of corruption and moral hazard for many years. Therefore, for efficient resource allocation, it is essential to ensure rigor in budget formulation and budget deliberation, improve the financial expenditure structure during the budget execution stage, and maintain objectivity in the budget settlement stage.

Accounting of the formation of financial results and their display in the financial statement

This paper is devoted to accounting for the formation of financial results and their reflection in financial statements. The paper examines the main concepts related to the accounting of financial results, such as income, expenses, profit and loss. The process of forming financial results is described in detail, in particular, determining income and expenses, determining profit and loss. The paper provides information on the display of financial results in financial statements, in particular, on drawing up a balance sheet and a report on financial results. One of the most important indicators that characterizes the efficiency of the financial activity of any enterprise is the financial result, or it is also called profit or loss. The role of the financial result is that it provides an increase in the state budget, promotes investment attractiveness, business activity of enterprises in the production and financial spheres. The main components of these reports and the requirements they must satisfy are considered. In the research process, general scientific methods are used to solve the tasks - analysis, synthesis, induction, deduction and special - methodical comparisons; systematization; grouping and logical generalization; systematic approach; abstraction; specification; research of documents and accounting registers in terms of form and content; analytical calculations and other methods of scientific research. List of sources of practical material. In the course of the work, regulatory and legislative sources of information were worked out, literary sources, manuals, textbooks, monographs, papers were studied in terms of preparation and submission of the main reporting forms. The financial result shows all aspects of the financial and economic activity of enterprises. Acting as a part of society's income, it should be used for the development of production and improvement of the financial situation of all workers employed in production.