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The present work investigates whether financial abilities can be associated with numerical abilities and with general cognitive abilities. We compared performance on numerical and financial tests, and on tests routinely used to measure general cognitive performance, in healthy controls and in a group of people with heterogeneous pathological conditions including mild cognitive impairment, amyotrophic lateral sclerosis, traumatic brain injury, and schizophrenia. Patients showed lower performances in both numerical and financial abilities compared to controls. Numerical and financial skills were positively correlated in both groups, but they correlated poorly with measures of general cognitive functioning. Crucially, only basic financial tasks -such as counting currencies- but not advanced ones -like financial judgments- were associated with numerical or general cognitive functioning in logistic regression analyses. Conversely, advanced financial abilities, but not basic ones, were associated with abstract reasoning. At a qualitative analysis, we found that deficits in numerical and financial abilities might double dissociate. Similarly, we observed double dissociations between difficulties in financial abilities and cognitive deficits. In conclusion, financial abilities may be independent of numerical skills, and financial deficits are not always related to the presence of cognitive difficulties. These findings are important for both clinical and legal practice.

The purpose of this study is to dig deeper into the level of financial literacy among Generation Z regarding their interest in saving in shares. This is based on the reason that Generation Z is a generation that has quite potential in capital market investment activities. The population are people belonging to Generation Z who live in Yogyakarta. Decisions made to invest at an early stage in their financial life, including in the form of saving in shares, can have a long-term impact on their lives. Financial literacy is one of the keys to understanding the risks and opportunities that arise from saving in shares. Through a qualitative descriptive approach, this research focuses on the important role of financial literacy and financial ability in saving shares among Generation Z.

Logistics operations significantly depend on fossil fuels and non-renewable energy sources, posing challenges to environmental sustainability. Achieving a balance between environmental protection and economic efficiency is vital in logistics decision-making. The concept of green logistics aims to reduce environmental externalities by adopting sustainable practices. This research explores the adoption and utilization of green logistics technologies and information systems through a structural equation model, focusing on key factors such as environmental awareness, organizational culture, and financial considerations. The research methodology involved using a specially designed questionnaire to collect data, which was subsequently analyzed through various stages. The study selected Saudi Arabia as a case study due to its rapid development in the logistics sector and its significant CO2 emissions. Initially, a general quantitative descriptive analysis was performed on the collected responses. This was followed by more detailed analyses to uncover the finer nuances in stakeholders’ perspectives. Additionally, correlation analysis was conducted to identify significant associations between variables and to understand their potential interactions. The findings reveal high environmental awareness among stakeholders, a positive organizational culture conducive to sustainability practices, and a strong recognition of the benefits of green logistics technologies. However, there is room for improvement in technological readiness and a need for clearer government regulations and more robust policy support. Financial considerations are complex, with significant initial investments required and long-term financial benefits recognized.

Purpose The purpose of this is to propose a model in which materialism is a mediator of the effects of self-esteem, impulsiveness, attitude toward debt, attitude toward credit card and economic vulnerability on consumer indebtedness. The effects of financial knowledge, financial ability, credit card use and demographic variables are also taken into account. Design/methodology/approach Survey data from a sample of 1,245 low-income consumers from Brazil were used to test the hypotheses using structural equation modeling. Findings First, materialism has a significant effect on consumer indebtedness; at the same time, it is influenced by self-esteem, impulsiveness and attitude toward debt. Second, materialism acts as a mediator, e.g. higher impulsiveness triggers materialism, which influences debt level. Third, indebtedness is higher for women and those who use a higher number of credit cards and are more educated. Social implications Financial education programs should work to increase individual’s perceived ability to manage money, as the individuals who feel less able to manage their personal finances alone (i.e. lower financial ability) presented higher indebtedness. Originality/value This study investigates consumer indebtedness by addressing factors that have been analyzed independently in the literature. The research combines psychological, financial and economic factors with credit card use and demographic variables to explain consumer indebtedness. Moreover, the study supports the mediating role of materialism for the antecedents of consumer indebtedness, e.g. impulsiveness and attitude toward debt.

Patients with mild cognitive impairment (MCI) might experience difficulties in numerical and financial abilities of daily living that compromise their autonomy. The aim of the present work was to examine whether specific tests of the standard neuropsychological assessment could be used to predict these deficits in the clinical practice. Thirty-four MCI patients underwent a comprehensive clinical and neuropsychological examination including (1) a complete assessment of financial abilities and (2) a traditional neuropsychological assessment including measures of language, memory, executive functioning, reasoning, attention, and visuospatial abilities. The neuropsychological tests were used as predictors of the performance in everyday financial tasks using logistic regression analysis. Deficits in financial tasks including calculating percentages, using financial concepts and applying financial judgments were significantly predicted by tests of executive functions, language and short-term memory, while deficits in frequently encountered financial tasks activities such as item purchase and reading numbers could not be predicted by standard neuropsychological evaluations. Contingency tables on performance above/below clinical cut-offs evidenced some cases of financial deficits in the absence of cognitive deficits and, vice versa, some patients with cognitive decline did not show financial impairments. These results suggest that while some cognitive functions might be crucial for taking financial decisions, an ad hoc test of financial capacity is essential to make overall inferences about the everyday financial autonomy of MCI patients. This has potential implications for clinical and legal decisions that directly impact the individuals and their families.

Financial abilities (FA) are a multi-dimensional domain comprising a wide range of conceptual, pragmatical, and judgmental skills ranging from basic abilities, such as bill payment, to high level abilities, such as financial decision-making (FDM). Preserved FDM abilities include the capacity to recognize fraud attempts, and they are fundamental for a person’s independence. Previous studies have reported decreased FDM in older adults and in patients with mild cognitive impairment (MCI), who consequently become more susceptible to fraud attempts. However, FDM has scarcely been investigated in other neurological populations, and it is unclear whether FDM may be predicted by more basic FA. The aim of the present study was to investigate FDM across patients with MCI, Parkinson’s disease (PD), or stroke, as well as healthy controls (HC), and to explore to what extent FDM could be inferred by other FA. We collected FDM and FA performances using the NADL-F short battery. Performances in the NADL-F short subtests were compared among groups. Additionally, the relationship between the scores at the FDM subtest and the performance obtained in other financial subtests of the NADL-F short were investigated for each group of participants. MCI patients performed worse than HC in FDM and in several FA domains. Conversely, FDM was relatively preserved in our sample of PD and stroke patients. In HC, FDM was associated with numeracy and financial knowledge applied to everyday situations, whereas this was true with some basic FA in both MCI and PD patients. No significant association was observed in stroke patients. Our results suggest that FDM is a complex ability, only partially inferable from other FA.

Background: Environmental responsibility is a critical focus in business and production. International partners have urged Thai businesses to adhere to global standards in environmental and social accountability. Green logistics management focuses on minimizing costs and boosting competitive efficiency in the industrial sector, while also promoting environmental protection. This study investigates the factors influencing green logistics in the motor vehicle industry. Methods: A self-administered questionnaire was used for data collection from 1638 participants. Confirmatory factor analysis and structural equation modeling were employed to identify causal links impacting green logistics effectiveness. Results: Findings indicate that government and organizational environmental policies, a company’s financial ability to implement green initiatives, commitment to eco-friendly investment, and public environmental attitudes significantly and directly affect the efficiency of green logistics. Conclusions: This research provides valuable insights for car manufacturers into key factors in green logistics management. These insights can help in developing strategic plans to achieve environmental sustainability in the context of future market competition.

Purpose To evaluate a general question about ability to meet monthly bills as an alternative to direct questions about income and assets in health utility studies. Methods We used data from the National Health Measurement Study—a US nationally representative telephone survey collected in 2005-2006. It included health utility measures (EuroQol-5D-3L, Health Utilities Index Mark 3, Short Form-6D, and Quality of Well-being Index) and household income, assets, and financial ability to meet monthly bills questions. Each utility score was regressed on: income and assets (Model 1); difficulty paying bills (DPB) (Model 2); income, assets, and DPB (Model 3). All models used survey weights and adjusted for demographics and education. Results Among 3666 respondents, as income and assets increased, DPB decreased. The DPB question had fewer missing values (n = 30) than income (n = 311) or assets (n = 373). Model 2 (DPB only) explained more variance in health utility than Model 1 (income and assets only). Including all measures (Model 3) had very modest improvement in R², e.g., values were 0.112 (Model 1), 0.166 (Model 2), and 0.175 (Model 3) for EuroQol-5D-3L. Conclusions The single question on DPB yields more information and has less missing values than the traditionally used income and assets questions.

The development of green building products is of great significance to the sustainability of construction projects. Both the financial ability and adoption behavior of customers have a great influence on the decisions made by manufacturers regarding the development of green building products. To clarify how customer behavior related to green building products can be transitioned to manufacturers, this paper presents a multiagent model that considers the interactions between customers and manufacturers, describing the decision process of manufacturers through the swarm intelligence algorithm and taking complex characteristics of agents into account. Results show that the customer’s financial ability has a positive impact on the green decisions of manufactures. In addition, the average greenness of products produced by manufacturers is found to be lower than that required by customers. Furthermore, building products within a certain range of greenness has strategic advantages in market competition, leading to higher sales and a monopoly position.

The research aims to study and analyze the role of adopting artificial intelligence technologies in supporting the predictive ability of financial statements in the context of big data. To achieve the research objective, the researchers designed a questionnaire that included three axes related to the research variables. It was distributed electronically to a sample of accountants, auditors, and investors in the Iraq Stock Exchange. Around 70 responses were collected from the sample members and relied upon in the practical aspect of the research. The SPSS statistical program was used to analyze the results. The research found that artificial intelligence technologies have a statistically significant effect in improving the predictive value of accounting information, and this effect increases in light of big data. Among the most important recommendations of the research is the necessity for financial analysts and investors to use artificial intelligence technologies because it contributes to the accuracy and speed of conducting analyses and comparisons that help improve the predictive value of information, as well as the necessity of employing and adopting big data analytics and capabilities due to the rapid and accurate data processing it provides.