Editorial by Jörg Tremmel, Markus Rutsche

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Editorial by Jörg Tremmel, Maria Lenk, Antony Mason, Markus Rutsche

“…Their results indicate that, in most of the 16 EU countries analysed, the human capital investments in children are far too low to finance the necessary transfers to the elderly population in the future. …”
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Penerapan Importance Performance Analysis (IPA) pada Evaluasi Keberlanjutan Penggunaan e-filing untuk Pelaporan Pajak Perorangan by Imelda Saluza, Dewi Sartika

“…To get the most out of e-filing as a method of uploading individual tax returns (SPT). The Minister of Finance released Regulation No. 9 of 2018 requiring SPT PPh 21/26 and VAT reporting to be done electronically. …”
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IGJR 1/2020: Housing crisis: How can we improve the situation for young people? by IF and FRFG

“…What is often referred to as a “housing crisis” can certainly be seen as a question of intergenerational justice, because the baby boomers had easier access to housing or to the means to finance it. Today, the baby boomer generation benefits from housing inequality in two ways: through property values and rental income. …”
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IGJR 1/2020: Housing crisis: How can we improve the situation for young people? by IF and FRFG

“…What is often referred to as a “housing crisis” can certainly be seen as a question of intergenerational justice, because the baby boomers had easier access to housing or to the means to finance it. Today, the baby boomer generation benefits from housing inequality in two ways: through property values and rental income. …”
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The Factors That Influence The Financial Performance of Islamic Banks by Evi Maulida Yanti, Andi Syahrum, Agussalim M, Denni, Rahmah Yulianti, Boihaki, Ali Abdullah Amer Bin Al-Shaibah

“…It is crucial to assess Sharia Commercial Banks' performance using capital adequacy ratios, operating expenses to income, net operating margin, and non-performing financing. These metrics help increase bank income through return on assets and address high financing issues, ensuring operational efficiency and alignment with management expectations. …”
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PLANNING INCOME OF STATE FUNDING AIMED AT THE DEVELOPMENT OF EDUCATIONAL AND RESEARCH ACTIVITIES OF THE UNIVERSITY by S. Vikulov

“…The processes of budgetary financing of the educational and research activities of the university are considered. …”
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FACTORS AFFECTING LOCALS’ ATTITUDES TOWARDS TAX ALLOCATION IN THE TOURISM SPHERE (IN THE CASE OF UZBEKISTAN) by Bahodirhon SAFAROV, Akhmadjon TANIEV, Bekzot JANZAKOV, Samariddin ALIQULOV, Jakhongir BAKHRAMOV

“…The results show that increasing the frequency of travelling of each respondent increases the odds of people’s approval of financing tourism from taxes by two times. At the same time, surprisingly, the increase in family income reduces the probability of approving tourism’s budget financing. …”
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Causes and consequences of the pension system reforms in Serbia by Đekić Marija, Mijalković Jovana, Marković Biljana

“…Serbia is still in an unfavourable situation regarding the financing of the state pension fund, whose deficits are financed by subsidies from the budget. …”
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The resolution of Advisory council «How to improve treatment results functional dyspepsia and irritable bowel syndrome»? by V. T. Ivashkin, I. V. Mayev, A. A. Sheptulin, O. P. Alekseyeva, Ye. K. Baranskaya, K. V. Ivashkin, A. V. Kalinin, N. V. Korochanskaya, Yu. A. Kucheryavy, T. L. Lapina, Ye. Yu. Plotnikova, Ye. A. Poluektova, V. I. Simanenkov, O. A. Storonova, A. V. Tkachyov, O. S. Shifrin, L. V. Tarasova, I. B. Khlynov

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Diagnostics and treatment of non-alcoholic fatty liver disease: clinical guidelines of the Russian Scientific Liver Society and the Russian gastroenterological association by V. T. Ivashkin, Marina V. Mayevskaya, Ch. S. Pavlov, I. N. Tikhonov, Ye. N. Shirokova, A. O. Buyeverov, O. M. Drapkina, Yu. O. Shulpekova, V. V. Tsukanov, S. N. Mammayev, I. V. Mayev, L. K. Palgova

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Guidelines of the Russian gastroenterological association on diagnostics and treatment of a chronic pancreatitis by V. T. Ivashkin, I. V. Mayev, A. V. Okhlobystin, Yu. A. Kucheryavyy, A. S. Trukhmanov, A. A. Sheptulin, O. S. Shifrin, T. L. Lapina, M. F. Osipenko, V. I. Simanenkov, I. B. Khlynov, S. A. Alekseyenko, O. P. Alekseyeva, M. V. Chikunova

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The long-term and short-term effects of interest rate volatility on corporate bankruptcy risk: An industry and supply chain perspective. by Lingfei Chen, Kai Zhang, Xueying Yang

“…In the short term, an increase in interest rates drives businesses to substitute supply chain financing for credit financing in pursuit of profit maximization. …”
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Clinical guidelines of the Russian gastroenterological association on diagnostics and treatment of chronic constipation in adults by V. T. Ivashkin, S. R. Abdulkhakov, Ye. K. Baranskaya, T. L. Lapina, I. V. Mayev, M. F. Osipenko, Ye. A. Poluektova, V. I. Simanenkov, A. S. Trukhmanov, A. A. Sheptulin, O. S. Shifrin, I. B. Khlynov

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The role of protective factors disorders of acid-related diseases pathogenesis (Advisory council resolution, March 12-13, 2016) by V. T. Ivashkin, I. V. Mayev, K. V. Ivashkin, N. V. Korochanskaya, O. D. Lopina, T. L. Lapina, Ye. A. Poluektova, D. Ye. Rumyantseva, V. I. Simanenkov, A. S. Trukhmanov, I. B. Khlynov, A. A. Sheptulin

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The resolution of Advisory council on diagnostics and treatment of the functional gastrointestinal diseases by V. T. Ivashkin, S. A. Alekseyenko, T. A. Kolesova, N. V. Korochanskaya, Ye. A. Poluektova, V. I. Simanenkov, A. V. Tkachev, A. S. Trukhmanov, I. B. Khlynov, A. A. Sheptulin, O. S. Shifrin

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Gallstone disease diagnosis and treatment: guidelines of the Russian gastroenterological association by V. T. Ivashkin, I. V. Mayev, Ye. K. Baranskaya, A. V. Okhlobystin, Yu. O. Shulpekova, A. S. Trukhmanov, A. A. Sheptulin, T. L. Lapina

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Application of dexlansoprazole to broaden therapeutic options for gastroesophageal reflux disease by V. T. Ivashkin, R. A. Abdulkhakov, O. P. Alekseyeva, S. A. Alekseyenko, N. V. Zakharova, N. V. Korochanskaya, I. L. Klyaritskaya, I. V. Mayev, M. F. Osipenko, V. I. Simanenkov, A. V. Tkachev, A. S. Trukhmanov, I. B. Khlynov

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Clinical guidelines of the Russian gastroenterological association and the Russian society on studying of liver diseases on diagnostics and treatment of adult patients with hepatit... by V. T. Ivashkin, N. D. Yushchuk, M. V. Mayevskaya, O. O. Znoyko, K. R. Dudina, G. N. Karetkina, E. A. Klimova, S. L. Maximov, Yu. V. Martynov, I. V. Mayev, Ch. S. Pavlov, Ye. A. Fedosyina, A. O. Bueverov, D. T. Abdurakhmanov, N. A. Malyshev, I. G. Nikitin, Ya. G. Moysyuk, T. L. Lapina, A. S. Trukhmanov, G. M. Kozhevnikova, K. V. Zhdanov, A. G. Rakhmanova, V. P. Chulanov, I. V. Shahgildyan, V. E. Syutkin, P. O. Bogomolov

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APPLICATION OF A METHOD OF LINEAR CONVOLUTION OF CRITERIA BY OPTIMIZATION OF FINANCIAL SECURITY OF ACTIVITY OF THE ORGANIZATION by A. Zinchenko, I. Bolkvadze, Y. Vnuchkov

“…In article it is proved that problems of financing of activity of the scientific organizations are especially urgent due to the lack at the organizations of necessary level of own current assets and decrease in public financing of scientific activity today. …”
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