Finances

This study examines the effect of corporate governance mechanism and corporate social responsibility on financial performance of Nepalese insurance companies. Return on assets and return on equity are selected as the dependent variables. The selected independent variables are board size, board meeting, independent director, women director, audit committee, corporate social responsibility, firm size and leverage. The study is based on secondary data of 20 Nepalese insurance companies with 120 observations for the period from 2014/15 to 2019/20. The data are collected from the publications and websites of Rastriya Beema Sansthan, Ministry of Finance (MoF), and annual reports of the selected insurance companies. The regression models are estimated to test the significance and importance of effect of corporate governance mechanism and corporate social responsibility on financial performance of Nepalese insurance companies.
The study showed that board size, board meeting, independent director, women director, corporate social responsibility and firm size have positive impact on return on assets. It indicates that increase in board size, board meeting, independent director, women director, corporate social responsibility and firm size leads to increase in return on assets. However, audit committee size and leverage have negative impact on return on assets which indicates that increase in audit committee size and leverage leads to decrease in return on assets. Similarly, board meeting, independent director, women director, corporate social responsibility, audit committee size and firm size have positive impact on return on equity. It indicates that increase in board meeting, independent director, women director, corporate social responsibility, audit committee size and firm size leads to increase in return on equity. However, board size and leverage have negative impact on return on equity which indicates that increase in board size and leverage leads to decrease in return on equity.
Keywords: Return on assets, return on equity, board size, board meeting, women director, independent director, corporate social responsibility, firm size and leverage.

Ce travail a un double objectif. D'une part, étudier les emprunts lexicaux anglais en français dans le domaine de l'économie et des finances après la  Deuxième Guerre mondiale. Pour mieux les examiner, nous présenterons les raisons de leur pénétration en français, leurs sens ainsi que leurs formes graphiques et phonétiques. Pour certains emprunts, nous exposerons aussi les recommandations par rapport à ces emprunts lexicaux du Journal Officiel de la République française et celles du Grand dictionnaire terminologique du Canada préconisant l’emploi de la variante canadienne. D'autre part, en partant du français, nous ferons un parallèle avec la langue macédonienne et nous présenterons les variantes de ces emprunts par lesquelles nous exposerons aussi l'influence de l'anglais sur le macédonien dans ce domaine. Nous essayerons de montrer ainsi l’influence de la langue et de l'économie anglo-américaine sur ces deux langues (français et macédonien) ainsi que les interventions institutionnelles par rapport aux anglicismes.

The International Financial System is subject to the rules and regulations of some supranational organizations which, in principle, because they do not belong to any country, would have impartiality and exemption. However, there is clear interference of the interests of specific groups in the results obtained with such regulations. One of the least-known organizations, and the oldest, in the regulatory group is the Bank for International Settlements (BIS). The purpose of this article is to detail its participation in the creation and implementation of the unified Europe project with a single currency under the decisions of a supranational institution, the European Central Bank (ECB),through the retrieval of information process.

L’inspection générale de finances est un corps supérieur et un levier important des finances publiques.
L’IGF exerce de larges prérogatives en matière de contrôle et d’audit. A cet effet elle a pour mission ׃
-Effectuer les différentes vérifications de services de caisse et de comptabilité des comptables publics et de façon générale des agents de l’Etat, des collectivités locales, des établissements et des entreprises publics et de tout organisme public.
-Contrôler la gestion des comptables publics, des ordonnateurs, des contrôleurs, et de tout administrateurs pour s’assurer de la régularité et de la sincérité, et de la matérialité des opérations enregistrées dans leurs comptes.

Finance is a field that deals with the study of investments. It includes the dynamics of assets and liabilities over time under conditions of different degrees of uncertainty and risk. Finance can also be defined as the science of money management.

A stock market, equity market or share market is the aggregation of buyers and sellers (a loose network of economic transactions, not a physical facility or discrete entity) of stocks (also called shares); these may include securities listed on a stock exchange as well as those only traded privately.

The household enterprise sector has a significant role in the Tanzanian economy. It employs a larger share of the urban labor force than wage employment, and is increasingly seen as an alternative to agriculture as a source of additional income for rural and urban households. The sector is uniquely placed within the informal sector, where it represents both conditions of

This paper applies philosophical and ethical concepts to the disciplines of taxation and public finance. It discusses various characteristics and attributes of the various forms of taxation, including whether taxation is voluntary or coercive, whether high rates or low rates are preferable from a variety of perspectives, the ability to pay and the cost benefit principles, uniform and discriminatory rates, tax administration, whether taxes should be visible or hidden, whether taxes should be earmarked or placed into the general fund, distortions to the economy that result from taxation, the effect of taxation on competitiveness and economic growth, tax complexity, vagueness, stability and frequently changing rules, the effect of taxation on behavior and incentives, and the effects on social harmony.

Section III discusses the pros and cons of the various forms of taxation. There are separate discussions of the individual income tax, the corporate income tax, property taxation, the value added tax, retail consumption taxes, excise taxes, estate, inheritance and gift taxes, the social security tax, tariffs, inflation as a form of taxation, user fees, lotteries, and capital gains taxation. Part IV discusses the need to limit taxation and discusses various methods that have been advocated to achieve this goal, including a balanced budget amendment, the line-item veto, a supermajority requirement, the referendum, sunset provisions, stating an upper limit in the constitution and privatization.

Recent characterisations of the Australian Labor Party as a ‘cartel party’ suggest that there was, after the 1970s, a fundamental discontinuity in Labor’s history. We assess this contention not only in terms of the ALP’s policies but also the mechanisms which link it with different classes and social groups: Labor’s electoral support, membership and local branches, the backgrounds of the Party’s parliamentarians and leaders, the role of trade unions inside the ALP, and its sources of funding. While there have been some quantitative changes in these characteristics, we conclude that Labor remains, on balance, a ‘capitalist workers party.’

Israel honed his communication skills and learned the values of discipline, sacrifice and community. A college instructor, accountant, licensed investment advisor, insurance broker and real estate broker, Israel has dedicatedly worked to acquire an uncommon and full spectrum of financial knowledge. By becoming a financial coach, Israel obeyed his call to educate those who desire on the prudent applications of money. Learnings from the PhD in psychology position Professor Wright to connect the concepts of human behavior with the platform and applications of financial concepts, tools, and programs. The insight and revelation contained in this handbook is relevant and necessary to everyone and within its pages you will find the ammunition you need to successfully wage war against the system, culture, and society determined to lead you to personal, spiritual and financial poverty.

Diplomarbeit über Entwicklung und Einführung einer auftragsbezogenen kurzfristigen Erfolgsrechnung als Instrument des Unternehmenscontrolling im Ausbildungsbetrieb

Diploma thesis about the introduction of an order-related short-term earnings statement as a tool of control in a apprenticeship company

Even today, the connection between inquisitorial activity and confiscation of assets persists in the collective memory. The study of inquisitorial finances entails the definition of the institution’s financing bases, which certainly went beyond the confiscation of assets, mostly, over the new Christian population – but not exclusively.
The present work intends to draw a global analysis of the sources of income of the different metropolitan courts of the Portuguese Inquisition (Coimbra, Évora and Lisbon).
The focus of analysis is on the different means of financing developed by the Holy Office as a whole. In addition, it is intended to identify the institutional relations between the Inquisition and the other powers of the Modern Era, especially between the chronological landmarks of 1640 and 1773.
It is therefore intended to question the composition of the range of funding available to the Inquisition and who contributed to its constitution. In some cases, the reasons why they were those recipes and not others seem clearer; in others, the answers are still somewhat diffuse.
Apparently, the finances of the Portuguese Inquisition were always dependent on the royal estate, and the institution has not been able to independently develop its own means of financing. This is the argument to be developed.

O auto-da-fé, consumido como um espectáculo pelos coevos, era o
expoente máximo da expressão do poder inquisitorial. Era durante a sua realização que a actividade do Santo Ofício se tornava pública. Após muitos meses – por vezes, até anos – em que o réu tinha estado encarcerado, finalmente, prestava-se contas, junto da população, para parafrasear Francisco Bethencourt. Quebrava-se, deste modo, o silêncio que era um dos pilares da existência do Tribunal da Fé. Neste
trabalho, pretende-se analisar a estrutura dos gastos do auto-da-fé, o que permitirá contextualizar os custos com a alimentação (jantar da véspera ou almoço/jantar do dia da realização do cerimonial). Tentar-se-á identificar eventuais diferenças entre os quadros de ministros e oficiais – do ponto de vista dos alimentos consumidos. No fundo, questionar: que hierarquias podem ser identificadas a partir daqui? Haveria diferenças substanciais? Tratava-se de um momento que era partilhado por todos, ou eram separados: ministros para um lado, oficiais para o outro? Sabe-se que havia diferentes elementos de várias instituições envolvidas na realização do auto-da-fé, mas será que todos partilhavam a mesma refeição? Eram estas reservadas apenas
aos membros da Inquisição? O que representava a realização do auto, no quadro global das despesas da instituição?