Corporate Pension Payment System under the Constraints of Cost of Capital: An Empirical Study by Lingbin Shan, Ming Su

“…It is different from the research results of Western scholars that, in all the samples, corporate pensions reduce the cost of capital through debt and incentive effects. For labor-intensive enterprises and those whose effective income tax rate is less than zero, corporate pensions fail to reduce the cost of capital significantly. …”
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ANALYSIS OF FACTORS AFFECTING THE REPAYMENT CAPACITY OF REAL-ESTATE BUSINESSES LISTED ON HOCHIMINH STOCK EXCHANGE (HOSE) by Nguyễn Văn Thép, Tạ Quang Dũng

“…In particular, factors such as return on assets (ROA) and asset turnover (SOA) have positive impacts on the repayment capacity, while return on equity (ROE), debt on assets ratio (DOA), and inflation (CPI) have negative impacts.…”
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Dévaluation interne, politiques structurelles et réductions des déficits publics : les réponses apportées par la « troïka » sont-elles un remède aux déséquilibres externes des pays... by Francisco Serranito

“…We show that the implementation of these structural adjustment programs in the euro area peripheral countries comes from an erroneous interpretation of the origins of the crisis of sovereign debt. These structural adjustment programs have, however, led to a rebalancing in these countries. …”
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Beyond Risk: How the Z Generation Resist the Temptation of Online Games by Sri Ayu Evianti, Dien Vidia Rosa

“…The findings highlight several key issues, including the temptations of social media integration, peer influence, and financial gains, as well as the risks of accumulating debt and developing dependencies on gaming for entertainment and monetary rewards. …”
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Reconciling a Fresh Start with Personal Data: The Challenge of EU Insolvency Discharge by Bolzanas Darius, Jokubauskas Remigijus

“…Designed to provide a fresh start, the discharge procedure relieves debtors of pre-bankruptcy debts, allowing them to resume economic activity. …”
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Mechanism Analysis of Strategy Choice of Bankruptcy Reorganization Participants under Government Incentive Mechanism by Danyu Zhao, Li Song

“…The research shows that under the government’s incentive mechanism, creditors participate in bankruptcy reorganization in the form of debt-to-equity swaps, investors participate in bankruptcy reorganization in the form of providing high-quality assets, and enterprises participate in bankruptcy reorganization in the form of reform and transformation which is a stable strategy to replicate the dynamic system; the strategy of the enterprises will affect the strategy choice of creditors and investors; the completion of bankruptcy reorganization is inseparable from the government’s incentives, and the government’s strategy will directly affect the strategic choice of enterprises; and the government’s support and constraint strength satisfy the following quantitative relationship: when M1>S3–C1 and L1>B1–C1, it can better promote the bankruptcy and reorganization process.…”
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THE INFLUENCE OF SAMPLE SIZE AND SELECTION OF FINANCIAL RATIOS IN BANKRUPTCY MODEL ACCURACY by Yusuf Ali Al-Hroot

“…The first group includes: liquidity, profitability, debt, and activity, while the second group includes ten most popular financial ratios found to be useful in earlier studies and expected to predict financial distress. …”
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SMEs probability of default: the case of the hospitality sector by Luís Pacheco

“…Our results recommend that in ascertaining the creditworthiness of borrowers only debt and equity variables appear to be relevant to explaining failure, and overreliance on profit as an indication of good financial performance should be limited. …”
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How Is Gross Profit Margin Overestimated in China? by Fulei Shi, Bingbing Huang, Chuanqi Wu, Liang Jin

“…Therefore, the current revenue should exclude the in-price tax, bad debt loss, and cash discount in order to obtain the revenue. …”
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Analysis of the regional “green” finances and identification of their vulnerable areas: Republic of Bashkortostan case study by M. V. Shmakova

“…Improving the existing mechanism for financing the environmental sector is achievable by applying best practices, including tax incentives for introducing environmental innovations and investing in environmentally friendly and resource-saving technologies, environmental insurance, grants, debt swaps, national and international climate funds, public procurement of environmental goods and other.…”
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EСONOMIC AND MONETARY UNION: CORRECTION ОF FAILURES by A. N. Tsibulina

“…The articles deals with the initial design failures of the European and Monetary Union which could have lead to the current sovereign debt crisis of some of its member-states. It touches upon issues such as the Theory of Optimum Currency Areas, economic imbalances and situation with the public finances within the EU. …”
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Financeirização e desindustrialização: nuances de uma relação de causa e efeito para a economia brasileira e latino-americana by Daniel Senna Dias, Arthur Osvaldo Colombo

“…An analysis of data on deindustrialization and a study on data on the balance of payments and Brazilian public debt were carried out.…”
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The Actual Problems of Modern Spain by N. E. Anikeeva

“…Modern Spain is still recovering economically from the euro debt crisis and continues to struggle with near-record unemployment. …”
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THE STAGES OF FIRM LIFE CYCLE AND CAPITAL STRUCTURE RATIOS FOR COMPANIES OF INDUSTRY by Mirosław Wasilewski, Joanna Żurakowska

“…The findings are in line with the pecking order theory of capital structure, stating that early stages of a firm’s life cycle should be characterised by the tendency for financing through debt. However, this stands in opposition to both the trade-off theory, and the research conducted on several Polish companies. …”
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Inventory of the vascular flora of the alkaline fen “Torbiera di Lipoi” (Veneto, northern Italy) by Katia Zanatta, Cesare Lasen, Alberto Scariot, Juri Nascimbene

“…This urgently claims for active maintenance of the small open areas that still exist to counteract extinction debt dynamics.…”
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Evaluation of respondents' attitude towards mandatory and private pension insurance by Živković Milica, Piljan Ivan, Piljan Tatjana

“…In the period from 2001 to 2014, Serbia was reforming the pension system in order to deal with all the problems like: high deficit, debt, employees - pensioners ratio, negative demography, etc. …”
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Broken Naira: A Study of the Impact of Exchange Rates Movement in Nigeria by Andrew Pinnock, Asim Majeed, Paul Bocij, Said Baadel

“…The findings revealed that the manufacturing company showed a high level of sensitivity with the movement in the exchange rate to the returns from the firm compared to the non-manufacturing company, and the correlation analysis indicated the inflation and debt levels to be key factors. The results from the study have revealed a significant relationship between some systematic factors and exchange rate movement which can be useful to multinational corporations, government entities, and other key international business stakeholders in Nigeria.…”
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Development of a mechanism for managing market strategies of the Russian metallurgical industry in modern conditions by A. E. Terpugov

“…A potential decrease in the interest of Russian companies in the environmental component of their activities, which was largely determined by dependence on foreign markets for debt capital and sales, was noted.…”
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THE STAGES OF FIRM LIFE CYCLE AND CAPITAL STRUCTURE RATIOS FOR COMPANIES OF INDUSTRY by Mirosław Wasilewski, Joanna Żurakowska

“…The findings are in line with the pecking order theory of capital structure, stating that early stages of a firm’s life cycle should be characterised by the tendency for financing through debt. However, this stands in opposition to both the trade-off theory, and the research conducted on several Polish companies. …”
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Residential child care and the psychodynamic approach; is it time to try again? by Charles Sharpe

“…These theorists acknowledge a debt to the psychoanalytic theories of Sigmund Freud which he proffered as an explanation of human development and behaviour. …”