Printed from https://ideas.repec.org/b/spr/prbuec/978-3-319-49559-0.html
My bibliography
Save this book
New Trends in Finance and Accounting
Editor
Listed:
- David Procházka(University of Economics)
Abstract
No abstract is available for this item.
Individual chapters are listed in the "Chapters" tab
Suggested Citation
DOI: 10.1007/978-3-319-49559-0
Download full text from publisher
To our knowledge, this item is not available for download. To find whether it is available, there are three options:1. Check below whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Alexander Libman & Janis N. Kluge, 2017. "Sticks or Carrots? Comparing Effectiveness of Government Shadow Economy Policies in Russia," Working Papers 364, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
- Irena Jindrichovska & Erginbay Ugurlu & Eleftherios I. Thalassinos, 2020. "Exploring the Trend of Czech FDIs and their Effect to Institutional Environment," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 94-108.
- Ufuk Bingöl & Fatih Ayhan, 2020. "The Impact of NEET and Labor Market Indicators on Human Development: A Panel Data Analysis for EU-28 Countries," Journal of Social Policy Conferences, Istanbul University, Faculty of Economics, vol. 0(79), pages 441-468, December.
- Zhuk, Valerii & Zamula, Iryna & Liudvenko, Dmytro & Popko, Yevheniya, 2020. "Development of non-financial reporting of agricultural enterprises of Ukraine," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 6(4), December.
- Erginbay Ugurlu & Irena Jindrichovska, 2019. "Estimating Gravity Model in the Czech Republic: Empirical Study of Impact of IFRS on Czech International Trade," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 265-281.
Book Chapters
The following chapters of this book are listed in IDEAS- Aleš Michl, 2017. "The Euro Marriage," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 1-15, Springer.
- Vilma Deltuvaitė, 2017. "Does Euro Introduction Ensure Lower Vulnerability of the New Euro Area Members to the External Shocks? The Case of the Central and Eastern European Countries," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 17-27, Springer.
- Elvan Akturk Hayat & Ismet Gocer, 2017. "Does Strong Employment Support Strong National Currency? An Empirical Analysis for the US Economy," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 29-39, Springer.
- Samy Metrah, 2017. "The Theory of Debt-Deflation: A Possibility of Incompatibility of Goals of Monetary Policy," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 41-48, Springer.
- Nesrin Ozatac & Mohamad Kaakeh & Bezhan Rustamov, 2017. "Gold Versus Stocks as an Inflationary Hedge: The Case of Spain," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 49-59, Springer.
- Efehan Ulas & Burak Keskin, 2017. "Is There a Relation Between HDI and Economic Performances?," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 61-70, Springer.
- Yilmaz Bayar, 2017. "Foreign Capital Inflows and Stock Market Development in Turkey," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 71-81, Springer.
- Olgun Aydin & Elvan Akturk Hayat & Ali Hepsen, 2017. "Count Data Modeling About Relationship Between Dubai Housing Sales Transactions and Financial Indicators," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 83-91, Springer.
- Karel Janda & David Moreira, 2017. "Predictive Bankruptcy of European e-Commerce: Credit Underwriters Inexperience and Self-assessment," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 93-104, Springer.
- Matěj Kuc, 2017. "Cost Efficiency of European Cooperative Banks: Are Small Institutions Predestined to Fail?," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 105-113, Springer.
- Luboš Fleischmann, 2017. "The Banking Union: A View of the New Regulatory Rules," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 115-124, Springer.
- Milan Fičura, 2017. "Forecasting Jumps in the Intraday Foreign Exchange Rate Time Series with Hawkes Processes and Logistic Regression," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 125-137, Springer.
- Stanislav Hába, 2017. "Influence of Selected Factors on Hedge Fund Return," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 139-148, Springer.
- Martina Hejdová & Hana Džmuráňová & Petr Teplý, 2017. "Interest Rate Sensitivity of Non-maturing Bank Products," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 149-160, Springer.
- Karel Janda & Oleg Kravtsov, 2017. "Examining the Interdependencies Between Leverage and Capital Ratios in the Banking Sector of the Czech Republic," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 161-172, Springer.
- Hana Bártová, 2017. "Alternative Approaches to Insurance of Extreme Flood Risk," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 173-182, Springer.
- Monika Wieczorek-Kosmala & Daniel Szewieczek & Helena Ogrodnik & Maria Gorczyńska, 2017. "Non-life Insurance Purchases of Polish Households: A Study of Leading Trends," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 183-195, Springer.
- Zoriana Matsuk & Fitim Deari, 2017. "Ukrainian Exchange Returns: The Day-of-the-Week Effect," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 197-208, Springer.
- Bence Varga, 2017. "Selected Passages from the Development History of Hungarian Banking Supervision in the Turn of Twentieth Century’s Period," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 209-217, Springer.
- Piotr Podsiadło, 2017. "State Aid for Rescuing and Restructuring Firms in Difficulty and Its Impact on the State of Public Finances in the European Union in the Years 1999–2014," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 219-230, Springer.
- Jana Morávková, 2017. "Dependence of VAT Revenues on Other Macroeconomic Indicators," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 231-238, Springer.
- Jarosław Olejniczak, 2017. "Shares in Central Government Income Taxes as a Revenues Source of Urban Municipalities in Poland," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 239-250, Springer.
- Anna Kireenko & Sofia Golovan, 2017. "Can the Charitable Tax Deduction Stimulate Corporate Giving? Evidence from the Russian Banking System," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 251-262, Springer.
- Ladislav Bušovský, 2017. "The Impact of Taxation on Unemployment of University Absolvents," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 263-270, Springer.
- Miroslava Vašeková & Martina Mateášová, 2017. "Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 271-279, Springer.
- Pavlína Brabcová, 2017. "Fees or Taxes? The Question for the Czech Municipality," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 281-290, Springer.
- Vladimir Kirillov, 2017. "Game-Theoretic Model of Principal–Agent Relationship Application in Corporate Tax Policy Design," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 291-300, Springer.
- Anna Kireenko & Yuriy Ivanov & Ekaterina Nevzorova & Olga Polyakova, 2017. "Shadow Economy in the Regions of the Russian Federation and the Ukraine," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 301-312, Springer.
- Paulina Ucieklak-Jeż & Agnieszka Bem & Rafał Siedlecki, 2017. "Availability of Healthcare Services in Rural Areas: The Analysis of Spatial Differentiation," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 313-322, Springer.
- Guner Tuncer & Ersin Nail Sagdic, 2017. "Spatial Analysis of Turkish Voter Behaviours: Does Regional Distribution of Public Expenditures Affect Voting Rate?," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 323-334, Springer.
- Burak Keskin & Efehan Ulas, 2017. "Does Privatization Affect Airports Performance? A Comparative Analysis with AHP-TOPSIS and DEA," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 335-345, Springer.
- Michal Plaček & František Ochrana & Martin Schmidt & Milan Půček, 2017. "An Empirical Analysis of Post-contractual Behaviour Regarding Public Contracts for Construction Work in the Czech Republic," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 347-354, Springer.
- Marcela Žárová, 2017. "Reasons for Differences in European Financial Reporting," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 355-360, Springer.
- David Procházka, 2017. "Forced IFRS Adoption: Direction of the “EU-15 Parents—CEE Subsidiaries” Links," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 361-371, Springer.
- Tatiana Dolgikh, 2017. "The IFRS Adoption by BRICS Countries: A Comparative Analysis," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 373-383, Springer.
- Radhi Al-Hamadeen & Malek Alsharairi & Haya Qaqish, 2017. "Intangibles Disclosure: Evidence from Annual Reports of the Jordanian Industrial Public Listed Companies," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 385-396, Springer.
- Irena Honková, 2017. "Specifics of Accounting in the Agricultural Sector," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 397-406, Springer.
- Jan Molín, 2017. "New Legislation Concerning Cash Accounting in the Czech Republic and Comments on the Application of the Cash Flow Principle," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 407-418, Springer.
- Jiří Pospíšil & Marzena Strojek-Filus, 2017. "Comparison of Accounting for Mergers in the Czech Republic and Poland," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 419-431, Springer.
- Tereza Gluzová, 2017. "The Revised Control Concept in the Consolidated Financial Statements of Czech Companies," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 433-441, Springer.
- Michal Šindelář & Libuše Müllerová, 2017. "Audit Market Concentration Analysis Focusing on Auditors of Public Interest Entities," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 443-452, Springer.
- Jaroslava Roubíčková & Robert Jurka, 2017. "Audit Committees in Corporate Governance: Selected Issues in the Czech Environment," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 453-460, Springer.
- Petra Baranová, 2017. "The Municipality Economic Review by Auditor or by Regional Authority?," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 461-471, Springer.
- Tudor Oprisor & Andrei-Razvan Crisan, 2017. "All for One and One for All: A Cross-Sector Analysis of Reporting Standards," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 473-484, Springer.
- Marianna Kršeková, 2017. "Disclosure of Financial Information About the General Government Sector by IPSAS," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 485-495, Springer.
- Martin Dvořák & Lukáš Poutník, 2017. "The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 497-510, Springer.
- Gülşah Atağan, 2017. "Sustainability Reporting Versus Integrated Reporting: BIST Sustainability Index," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 511-521, Springer.
- Hana Vimrová, 2017. "Management Control Systems Through the Lens of the Agency Theory," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 523-536, Springer.
- Michał Chalastra & Anna Siemionek & Roman Kotapski, 2017. "Sustainable Controlling: Measuring Method Based on the Catalogue of Controller Tasks," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 537-546, Springer.
- Petr Petera & Jaroslav Wagner & Renáta Pakšiová, 2017. "Empirical Study of Approach to Sustainability Management and Reporting in the Czech and Slovak Republic," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 547-558, Springer.
- Markéta Boučková & Ladislav Šiška, 2017. "Adoption of Strategic Management Accounting Techniques in Czech and Slovak Companies," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 559-569, Springer.
- Pavol Ďurana, 2017. "The Use of Assessment of Work Performance of Human Resources as a Tool of Management Accounting to Result Controls in Slovak Companies," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 571-579, Springer.
- Rosa Grigoryevna Kaspina & Lyudmila Sergeevna Khapugina, 2017. "Use of Management Accounting Information for the Formation of the Business Model of a Public Company," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 581-585, Springer.
- Ondřej H. Matyáš, 2017. "How Demands of Donors Influence the Design of the Management Control System of Not-for-Profit Nongovernmental Organizations," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 587-598, Springer.
- Yuliya Timoshchenko, 2017. "Actual Problems of Accounting Ensuring Asset Management at the Enterprises of Ukraine," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 599-608, Springer.
- David Špičák, 2017. "Direct and Indirect Influence of Information and Communication Technology on Corporate Performance," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 609-619, Springer.
- Ladislav Vagner, 2017. "Facility Management as a Partner of Cost Controlling at Costs Optimization in the Selected Enterprise," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 621-629, Springer.
- Katarzyna Prędkiewicz & Paweł Prędkiewicz, 2017. "Pecking Order Theory and Innovativeness of Companies," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 631-642, Springer.
- Artur Walasik, 2017. "A Compulsory Corporate Finance: Reflections on the Scope and Method," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 643-652, Springer.
- Anna Doś & Monika Foltyn-Zarychta, 2017. "Socially Responsible Investment Market Size in Poland: The Content Analysis," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 653-663, Springer.
- Joanna Błach & Gariela Łukasik, 2017. "The Role of Convertible Bonds in the Corporate Financing: Polish Experience," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 665-675, Springer.
- Victoria Chobanyan, 2017. "Evaluation of Investment Attractiveness of Commonwealth of Independent States," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 677-687, Springer.
- Anna Siekelová, 2017. "Using Rating for Credit Risk Measurement," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 689-697, Springer.
- Ivana Weissová, 2017. "Applicability of Selected Predictive Models in the Slovak Companies," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 699-708, Springer.
- Agnieszka Bem & Rafał Siedlecki & Paulina Ucieklak-Jeż & Tatana Hajdikova, 2017. "Model of Hospitals’ Financial Distress Forecasting: Comparative Study," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 709-721, Springer.
- Bogna Kaźmierska-Jóźwiak & Jakub Marszałek & Paweł Sekuła, 2017. "Determinants of Long-Term and Short-Term Debt Financing: Evidence from Poland," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 723-732, Springer.
- Aleksandre Petriashvili, 2017. "A Working Capital and Liquidity," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 733-737, Springer.
- Anastasiia Fialkovska, 2017. "Determinant Factors of Economic Value Added: Case of Ukrainian Wineries," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 739-747, Springer.
- Olga Belomyttseva & Larisa Grinkevich, 2017. "Dividend Policy of State-Owned Companies: Evidence from the Russian Federation," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 749-759, Springer.
- Jan Hospodka & Jakub Maixner & Jiří Šimůnek, 2017. "Personal Bankruptcy in Královéhradecký and Pardubický Regions," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 761-769, Springer.
- Premysl Krch, 2017. "Existence of Size Premium: A Review of Literature and Suggestions for Future Research," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 771-781, Springer.
- Tomáš Krabec & Romana Čižinská, 2017. "Invested Capital, Its Importance, and Interpretability Within Income-Based Methods for Determining the Value of the Company," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 783-789, Springer.
- Martin Hanzal, 2017. "Constructing Czech Risk-Free Yield Curve by Nelson-Siegel and Svensson Method and Their Comparison," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 791-801, Springer.
- Pavel Kuchyňa, 2017. "Discount Rate for Human Life-Related Decisions," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 803-813, Springer.
- Barbora Hamplová, 2017. "Discount Rate in Business Damage Cases," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 815-821, Springer.
- Silvie Jerabkova, 2017. "Medical Device Price and Valuation," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 823-829, Springer.
- Štěpánka Křečková, 2017. "Specification of Net Operating Assets for Economic Value Added Calculation from Balance Sheets Reported According to IAS/IFRS," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 831-842, Springer.
- Guler Yalcin, 2017. "Agricultural Land Valuation and Capitalization Ratio," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 843-850, Springer.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbuec:978-3-319-49559-0. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.