The Mediating Role of Cash Flow Statement Indicators in the Relationship between Stock Mispricing and Corporate Cash Holding by Ali Majid Akaleh, Hamzeh Didar, Gholamreza Mansourfar

“…The Sobel test results for the second hypothesis revealed that net cash from financing activities had a mediating effect on the relationship between mispricing and the company's desire to maintain cash. …”
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Impact of CAP on the Cash-Flow Components in Slovak Agriculture by Zuzana Čierna, Tomáš Rábek, Marián Tóth

“…The research has shown that entering EU and adopting Common agricultural policy had a positive impact on the cash flow from operating activities. We also did identify lower investments (CF from investing activities) since 2009. …”
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The net cash flow indicator of the order portfolio as an indicator of the contractor economic reliability by D. A. Borisyuk, O. E. Astafieva

Subjects: “…cash flow…”
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Limiting Cash Circulation as a Means to Combat Shadow Economy by G. S. Panova, E. N. Valetdinova

“…The article deals with actual problems of modern state and development prospects of cash circulation in Russia and abroad; the comparative analysis of monetization of the economy of Russia and foreign countries; quantitative parameters of aggregate money turnover, including the value of cash and non-cash spheres; the correlations of macroeconomic variables and indicators of cash circulation in Russia. …”
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Internal Control Systems And Cash Flow Management In Commercial Banks In Rwanda. by Wandira, Ronald, Moses, Agaba, Rugasira, Jack

“…The study aimed to explore whether internal control practices, such as the control environment, control activities, and risk assessment, can address cash flow management challenges at the Bank of Kigali branches in Gasabo District. …”
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EVALUATION OF THE ACTIVITIES OF NON-CREDIT FINANCIAL INSTITUTIONS IN THE MONETARY CIRCULATION OF RUSSIA by E. Bondarovich, A. Zhilkina, O. Revzon

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The Influence Mechanism of Different Cash Flow Availability on R&D Investment: Evidence from China by Xiaobo Wu, Ye Hua, Hao Lu

“…The study divides the firm’s cash flow into three categories according to the business activities that generate firm finance: cash flow from operating activities (CFO), cash flow from investing activities (CFI), and cash flow from financing activities (CFF). …”
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INFORMATION-ANALYTICAL SYSTEM OF MONITORING OF THE SHADOW OF NON-CASH FLOW: BASIC ELEMENTS, AUTHOR’S SIMULATION ALGORITHM by E. Baturina

“…The purpose of this article is to present the economic and mathematical toolkit for the analysis of information about the shadow activity of subjects of economic crimes and visualization of the structure of the information and analytical system for monitoring the shadow cash flow. …”
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Determinants of investment activity of Russian companies in the real sector under financial constraints. by E. V. Khudko, E. V. Dondopova

Subjects: “…investment activity…”
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The impact of the digital ruble on the resource base of Russian banks by A. V. Berdyshev

“…The article considers the economic nature of the new form of Russian money, the issue of which, in addition to the already existing cash and non-cash money, was announced by the Bank of Russia in October 2020. …”
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Should Slovenia Transform the Accounting in Public Sector? by Tatjana Jovanović

“… Even before, but especially in time of financial and economic crisis, countries are facing a challenge to improve the information served by public accounting for the state budgeting purpose, most often by reforming accounting principle from cash flow into accrual. The majority of literature impose the opinion that the accrual accounting facilitates more transparent and complete review of the business activities and property of the users of public funds than cash principle does and that additionally provides more transparent budgeting. …”
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The Role of Thoracic Medial Branch Blocks in Managing Chronic Mid and Upper Back Pain: A Randomized, Double-Blind, Active-Control Trial with a 2-Year Followup by Laxmaiah Manchikanti, Vijay Singh, Frank J. E. Falco, Kimberly A. Cash, Vidyasagar Pampati, Bert Fellows

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Sustainable growth as a result of implementing the concept of sustainable development of Chinese companies by A. O. Volodina, M. B. Trachenko

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ТHE PROBLEMS OF THE SHADOW ECONOMY IN THE EUROPEAN UNION COUNTRIES by E. Akopyan

“…Transactions served in cash are easy to hide and not to declare, thus generating one of the most destructive phenomena in the society - the shadow economy, which includes activities deliberately concealed from the state authorities. …”
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ENVIRONMENTAL AND SOCIAL INFORMATION DISCLOSURE QUALITY AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA by Saka Tunde Abdulsalam

“…This study concluded that substantive investment in sustainability activities and quality disclosure is a form of undisputed contribution to sustainable development that in turn provide a basis for securing enhanced FP. …”
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De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale by Yuri Biondi

“…This reform raises then important issues for accounting representation and interpretation of non-business entities.This article aims at analysing this new French “accounting constitution” from a comparative approach that disentangles three distinctive views of business accounting: wealth-basis (static), cash-basis, and accruals-basis (dynamic). …”
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Overview of blockchain assets theft attacks and defense technology by Beiyuan YU, Shanyao REN, Jianwei LIU

“…Since Satoshi Nakamoto’s introduction of Bitcoin as a peer-to-peer electronic cash system, blockchain technology has been developing rapidly especially in the fields of digital assets transferring and electronic currency payments.Ethereum introduced smart contract code, giving it the ability to synchronize and preserve the execution status of smart contract programs, automatically execute transaction conditions and eliminate the need for intermediaries.Web3.0 developers can use Ethereum’s general-purpose programmable blockchain platform to build more powerful decentralized applications.Ethereum’s characteristics, such as central-less control, public and transparent interaction data guaranteed by smart contracts, and user-controlled data, have attracted more attentions.With the popularization and application of blockchain technology, more and more users are storing their digital assets on the blockchain.Due to the lack of regulatory and governance authority, public chain systems such as Ethereum are gradually becoming a medium for hackers to steal digital assets.Generally, fraud and phishing attacks are committed using blockchain to steal digital assets held by blockchain users.This article aims to help readers develop the concept of blockchain asset security and prevent asset theft attacks implemented using blockchain at the source.The characteristics and implementation scenarios of various attacks were effectively studied by summarizing the asset theft attack schemes that hackers use in the blockchain environment and abstracting research methods for threat models.Through an in-depth analysis of typical attack methods, the advantages and disadvantages of different attacks were compared, and the fundamental reasons why attackers can successfully implement attacks were analyzed.In terms of defense technology, defense schemes were introduced such as targeted phishing detection, token authorization detection, token locking, decentralized token ownership arbitration, smart contract vulnerability detection, asset isolation, supply chain attack detection, and signature data legitimacy detection, which combine attack cases and implementation scenarios.The primary process and plans for implementation of each type of defense plan were also given.And then it is clear which protective measures can protect user assets in different attack scenarios.…”
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Knockout of the inhibitory receptor TIGIT enhances the antitumor response of ex vivo expanded NK cells and prevents fratricide with therapeutic Fc-active TIGIT antibodies by Dean A Lee, Jeremiah L Oyer, Md Faqrul Hasan, Tayler J Croom-Perez, Liza D Robles-Carrillo, Sanjana Kumar, Brendan W Andersen, Brian P Tullius, Alicja J Copik, Amanda R Campbell, Thomas A Dieffenthaller, Catherine A Cash, Jonathan E Eloriaga, Meisam Naeimi Kararoudi

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Efficiency Assessment of Economic International Cooperation in Development of Arctic Offshore Oil and Gas Resources by P. V. Beresneva

“…The research is focused on efficiency assessment of economic cooperation in development of Arctic offshore oil and gas resources. The author developed an economic model based on cost-benefit analysis (CBA). …”
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Modified Finance-Based Scheduling with Activity Splitting by Sameh Al-Shihabi, Ashraf Elazouni

“…Construction contractors often rely on external funding to manage financial deficits caused by irregular cash inflows and outflows. To address these cash flow challenges, contractors typically adjust the start times of project activities to prevent shortages while minimizing the overall project duration. …”
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