The current research conducts the study of the enterprise financial policy in an aspect of formalising its types in an attempt to maximize its efficiency and practical sense as the latter are ...basically absent due to lacking proper scientific background. That is, subsystems of financial policy are perceived by domestic scholars as its types, which make it impossible to create a rational, functioning and effective managerial system.
Arranging the enterprise financial policy to specific types allows easier achievement of a chosen strategy and formulated objectives as each such type is a set of methods, levers and tools for making and implementing management decisions, which provides optimisation to this process, thus achieving the maximum efficiency of financial management
The analysis of domestic scientific achievements on the researched problems, or rather total lack of such, proved the necessity to substantiate the types of enterprise financial policy. Thus, the subsystems of financial policy: depreciation, tax, dividend and others are perceived by domestic scholars as its types, which lead to an erroneous understanding of its essence and process mechanism of its implementation, and hence – the controversial scientific and practical value of existing research.
The given research proposes following types of the enterprise financial policy: stabilizing financial policy, proliferative financial policy, innovative financial policy and urgent financial policy, that are meant to be used in specific economic conditions and in accordance with current managerial objectives and maximize the effectiveness of financial management.
•Endometriosis is considered one of the conditions that receives disproportionately low research funding relative to its burden.•Based on a search in CORDIS, which is the European Commission’s ...primary source of results from the projects funded by the EU’s framework programmes, European Union investments for endometriosis research has been so far limited.•A consistent percentage of projects specifically dedicated to endometriosis were focused on the identification of a biomarker of the disease.
Endometriosis is considered one of the conditions that receives disproportionately low research funding relative to its burden. However, the volume of funding provided by the European Commission (EC) for this disease in the last decades is poorly known among researchers and policymakers. This study aimed to estimate the commitment to endometriosis research by the European Union (EU) over the years.
Research projects dedicated or partially related to endometriosis were identified in the COmmunity Research and Development Information Service (CORDIS) database that inventories EU projects. From the database, we extracted all the items using the keyword “endometriosis” from the inception to 2023. Research projects retrieved were classified in three groups according to the level of commitment of the projects to the specific field.
Of the 145,983 items overall retrieved for all the fields in CORDIS, n = 27 were found to be related to endometriosis, of which n = 10 were endometriosis-specific projects and n = 7 were partially related to endometriosis. The endometriosis-specific projects received overall funds for about 15 million euros. Of the n = 10 projects specifically related to endometriosis, n = 4 aimed to identify candidate diagnostic biomarkers associated with the disease and n = 3 had a broader approach focused on both improvement of diagnostic and therapeutic measures for the disease.
Considering the economic and societal burden incurred by endometriosis, EU investments for the disease research has been so far limited. Research projects funded were mainly dedicated to the diagnosis of the disease while few projects focused on disease etiopathogenesis and treatment.
Along with the continuous development of our economy and the continuous improvement of the level of social information, the era of big data has already come quietly, and the digitalization is playing ...a more and more crucial role in the financial management of enterprises in our country. In the past, people’s understanding of digitalization might only be to do some data analysis and data management work, which led to a series of problems, for instance, organizational management is blunt and not flexible enough. These problems caused the slow development of enterprises, and the productivity of enterprises was difficult to achieve further liberation. Under the background of digital transformation, the traditional financial management of enterprises can no longer satisfy the effective daily operation and management of enterprises. If enterprises are desperate to develop, finance has to be transformed. Therefore, Chinese enterprises ought to progress in the direction of informatization and digitalization. Hence, this paper intends to use literature research and other methods to make up for the shortcomings of traditional enterprise financial management in this study, expand the content of digital transformation of enterprise financial management, and promote the implementation of digital strategy in order to better promote the solution of related problems.
La rentabilidad emerge como un factor clave para atraer inversiones a largo plazo, por lo tanto, la aplicación de indicadores financieros en empresas comerciales juega un papel vital en el ámbito ...empresarial, proporcionando una herramienta fundamental para evaluar su capacidad para cumplir con sus obligaciones. El propósito de esta investigación es examinar la rentabilidad del sector comercial en Ecuador y su impacto financiero antes y durante la pandemia. Se eligió un enfoque descriptivo para realizar un análisis detallado de indicadores financieros como liquidez, endeudamiento, actividad y rentabilidad. Además, se empleó un enfoque cuantitativo mediante correlación con el software SPSS y un diseño no experimental. Los resultados destacan que comprender estas correlaciones proporciona una visión profunda para la toma de decisiones estratégicas, identificando áreas clave que influyen directamente en la rentabilidad. En conclusión, las empresas comerciales de la provincia de Tungurahua mejoran su gestión empresarial a través de la aplicación de indicadores financieros.
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