The environment within which institutions undertake commercial and industrial activity changes both as a result of decisions dependent on the institution itself and as a result of decisions independent of the institution. In recent years many of these changes have resulted in changing perspectives on the range of criteria which should be considered when determining how and where large corporati...

The Journal of Economic and Financial Sciences promotes research in auditing, corporate finance, governance, economics, econometrics, financial accounting, management, planning, investment management accounting taxation the emerging market field.

E-Learning is a new way of learning which is caused by the flourishing development of computer and electronic information technology. The teaching and learning are not to be limited by space and time through the Internet. Besides, they can develop the flexibility and popularity of interactive teaching. By the digital records of e-Learning and assessment in the computer information system, manag...

Good implementation of corporate governance principles is considered as an important component for stability and soundness of a financial institution. An extensive body of literature has reviewed the effects of corporate governance on the performance of corporations. The majority of these studies have found more corporate values for implementing the principles. Therefore, the assessment of comp...

Corporate governance of banks is one of the most important structures required by banks to maintain the health and stability of banks, which can play an important role in managing banks' risk. This paper examines the effect of corporate governance on liquidity risk management, credit risk management, and total bank risk management. We used board structure effectiveness, transparency, and respon...

Abstract. The marketing activity of «MasloTrade» LLC, which operates in the field promotion and distribution lubricants markets Ukraine, was analyzed. It has been established that innovative high margin Flagship product is not mainstream, due to its price simple comparison with a similar product, therefore it quite logical Premium segment largest. determined possibility engineering support from...

Information literacy (IL) is recognised internationally as an essential competence for participation in education, employment and society. Communities and organisations need strategies to ensure their members are efficient and effective information users. An investigation of formal IL strategies in UK universities was initiated to examine their content and presentation. The study breaks new gro...

The accounting of IT-costs is an important aspect not only in the context of corporate cost accounting in general, but also for the management of IT. Various approaches to IT-cost accounting exist. However, they usually are implemented with only loose integration to the company s IT-management. This often causes discrepancies between the numbers used for accounting and those for planning and op...