Examining governance and performance of utility companies after mergers: a case from a municipal water company in Greece [PDF]
This study deals with the governance and performance of utility companies following mergers in local government organizations (LGOs). It is demonstrated by using the municipal water supply and sewerage company in city of Serres as a case study of how the
Michail Pazarskis +3 more
doaj +1 more source
Determinant factors on the disclosure level of local government’s financial statements in Indonesia [PDF]
Financial reports are required from both the federal and municipal governments to demonstrate and improve governance and raise openness and accountability of government financial management.
Khoirul Aswar +4 more
doaj +1 more source
Analysis of financial flows in the budget process of Ukraine under the conditions of structural imbalances of the financial system [PDF]
The text of this article has been corrected. Information about the changes is provided here http://dx.doi.org/10.21511/pmf.14(2).2025.05 Adjusting the balanced movement of financial flows in the budget process is a vital component of ensuring the ...
Kateryna Romenska +4 more
doaj +1 more source
Financing public infrastructure in Zimbabwe: Current trends and future alternatives [PDF]
Zimbabwe requires USD2 billion annually until 2032 for financing economic infrastructure. However, the Government of Zimbabwe currently affords about 20% of this financing requirement leaving an 80% gap.
Tonderai Kapesa +2 more
doaj +1 more source
Funded-capitalized pension designs and the demand for minimum pension guarantee [PDF]
Using funded and unfunded pillars, the optimal pension structure is estimated using an over-lapping generation model, calibrated to the average OECD countries. While simulating different pillar sizes, a socio-economic characteristic was revealed in which
Ishay Wolf +1 more
doaj +1 more source
Were valuable art works an economic form of money during the German Third Reich Period and its aftermath? [PDF]
This examines the special use of art works as a store of value in Germany during the Third Reich era. Some Jews were able to buy their freedom, as the fascists closed in.
Paul Gentle, Marco Giliberti
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Transparency of the budget process as a prerequisite for financial decentralization in Ukraine [PDF]
The introduction of a qualitatively new type of relationship between citizens and authorities, one in which every person would be guaranteed real observation and protection of the rights and freedoms in these bodies activity, should be one of the ...
Inna Shkolnyk +2 more
doaj +1 more source
Estimation of fintech market in Ukraine in terms of global development of financial and banking systems [PDF]
This paper examines the fintech concept and fintech market structure. The theoretical and methodological approaches to the adaptation of the Ukrainian banking market to fintech in terms of globalization are investigated. The problems of Ukrainian banking
Józef Antoni Haber +2 more
doaj +1 more source
Development of the credit market of Ukraine under macroeconomic instability [PDF]
The development of Ukraine’s credit market occurs under periodic economic crises. Available destructive processes inhibit the development of credit relations, negatively affecting the lending of economic entities and restraining the development of the ...
Maksym Dubyna +4 more
doaj +1 more source
Peculiarities of the Ukrainian housing and utility services enterprises activity in the context of defining their development potential [PDF]
The aim of the article is to study the peculiarities of housing and utility services enterprises activity as factors of influence on their development potential. Research methodology. When solving the tasks given in the article, method of hypotheses and
Nataliia Pedchenko, Mariya Kimurzhiy
doaj +1 more source

