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1
Bong, Kui-mein Maria, et 黃貴敏. « Characteristics of active & ; inactive credit cardholders : a case study ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B31263094.
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Sumarwan, Antonius. « How does Credit Unions’ accountability affect their performance and mission achievement ? Multiple-case studies of credit unions in Indonesia ». Thesis, Queensland University of Technology, 2022. https://eprints.qut.edu.au/229057/1/Antonius_Sumarwan_Thesis.pdf.
Texte intégralRésumé :
This research investigates factors influencing accountability practices and their effects, specifically on performance and mission achievement in six Indonesian credit unions. Developing a skeletal inputs-processes-outputs framework enriched by concepts from strong structuration theory, this study employed a multiple-case study approach. Findings show that the credit unions’ accountability practices were predominantly influenced by their conjuncturally specific internal structures, with implications for credit union management’s levels of agency. Two types of accountability practices were identified (i.e., basic and comprehensive). The positive effects of the credit unions’ accountability practices included trust, participation, collective responsibility, personal, organisational development, and enhanced performance and mission achievement.
3
Chan, Hui-Sang Rayson, et 陳煦生. « Governance of public enterprises in Hong Kong : a case study of the Hong Kong Export Credit InsuranceCorporation ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46779437.
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Tañada, Cristina R. « The sustainability of credit assistance to the urban poor : a Philippine case study ». Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=26340.
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Urban poverty in the Philippines is strikingly manifested with the problem of street children. The labour of children is significant because of marginal household incomes. This thesis is an assessment of the credit program of one community based Non-Government Organization in Manila. The Family and Children for Empowerment (FCED), attempts to augment household incomes through the provision of low interest loans to women for informal micro-enterprises. The study is exploratory. The results reveal that most beneficiaries have achieved an income high enough to prevent their children from working and give families the opportunity to improve their standards of living. However, limitations exist in the informal sector which hinder the expansion and stability of the enterprises. Also, the cooperative credit program itself is at a critical stage. The study finds an urgent need for the cooperative to implement measures for capital build-up if it wants to continue to subsidize and provide its low interest credit loans to urban poor petty traders and products.
5
Fox, Jacqueline Frances. « The role of institutional credit in agricultural development : the case of the Bank for Agriculture and Agricultural Co-operatives, Thailand ». Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:10690.
Texte intégralRésumé :
This thesis attempts to evaluate the lending policy of Thailand's Bank for Agriculture and Agricultural Cooperatives (BAAC) from a developmental perspective. Firstly the question of access to institutional credit is examined in terms of the distribution of BAAC loans spatially and by the economic status of borrowers; secondly, the study uses the case study approach to analyse the farm-level effectiveness of three types of lending instrument a) short-term production loans, by scale of farming operation and access to irrigation (the "credit-only" model); b) short-term production loans with extension support (the credit extension model) and; c) long-term investment loans disbursed within the project framework (the project lending model). One of the case studies is drawn from the Central region and two from the Northeast. The results of the study indicate that for a variety of reasons, BAAC directs subsidised loans mainly towards the country's most agriculturally productive areas and most economically secure farmers. This orientation is long-established and is likely to have contributed to the problem of inequality in the distnbution of income and wealth in rural areas. Since 1975, institutional credit has been an important part of a government strategy to increase the flow of funds and provision of support services to the rural sector. The Bank has recruited large numbers of relatively poorer farmers. However, using farm-size as a measure of economic status shows that BAAC clients generally have larger farms than their neighbours. In the Northeastern region, the percentage of BAAC clients with farms below the median is only 11 per cent compared to 23 per cent for the Central and Eastern regions and 20 per cent country-wide. The bulk of loan disbursement is also directed towards medium- and large-scale farmers. Inter-provincial variations in the recruitment of and disbursement of loans to small-scale farmers, are explained in terms of varying strategies employed by branch managers to meet the terms and conditions of the Branch Evaluation Procedure, despite convincing evidence that repayment rates for this group are as good if not better than for larger-scale operators. Regardless of the Bank's economic orientation farm-level analyses of the effects of short-term borrowing show that production loans are most critical to and are used most effectively by small-scale farmers, particularly those in rainfed areas. At present, however, the farm-level effect of technical support, given in association with loans to small-scale farmers, though positive, is still weak. Improvement in the impact of the credit-extension model will depend on further development of the working relationship between BAAC and the Department of Agricultural Extension (DoAE). The effectiveness of long-term project loans, in terms of increasing the productive capacity and income-generating potential among smallscale farmers, is also limited. The challenge to the Bank is to develop projects that meet the Bank's criteria with regard to financial viability and also yield a good return to the borrower after loan repayment obligations have been met. The extent to which the BAAC can provide an equitable and effective service within the context of rural development policy as a whole, depends on active government intervention to prevent the erosion of the Bank's capital base, promotion of the type of interagency cooperation necessary to provide integrated support services to farmers, and prioritisation of planning for the small farm sector.
6
LoStocco, Michael S. « How Have Community Land Trusts Used the Low-Income Housing Tax Credit ? Case Studies from Athens, GA and Park City, UT ». ScholarWorks@UNO, 2013. http://scholarworks.uno.edu/td/1646.
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Public and private actors have suggested using the community land trust (CLT) model as a remedy for a number of housing related issues. This is based primarily upon the documented successes of CLT homeownership programs. Some caution that the growth of CLTs and the increased use of the CLT model beyond homeownership may stretch organizations beyond their capacity or force them to consider how to provide stewardship and community control. The Low-Income Housing Tax Credit (LIHTC) has been used by a handful of CLTs and there are reasons to believe that more CLTs may utilize it in the future. This thesis explores the opportunities and challenges that using LIHTC may present for CLTs through case studies with two different types of organizations--a grassroots CLT in Athens, GA and a nonprofit housing developer with a CLT program in Park City, UT--that have used it as a funding source.
7
Smith, Dorace F. « A study of characteristics that contribute to persistence of adult commuter students who earn 60 or more hours of college credit ». Virtual Press, 1999. http://liblink.bsu.edu/uhtbin/catkey/1117654.
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Researchers report the need for attrition and persistence studies of adult college students. While adults are enrolling in colleges in record numbers, high percentages are also dropping out. The majority of studies have been completed on 18 to 21 year-old traditional students who have different views, perspectives, and needs than adult students. The purpose of this study was to identify characteristics that have contributed to the persistence of adult commuter students who have earned 60 or more semester hours of college credit.The study was conducted at a midsize midwestern commuter college. The model of Bean and Metzner (1985) was used for the study. Evidence was gathered by in-depth, structured interviews of 20 college students who had completed 60 or more hours of college credit. Using a qualitative analysis, responses were transcribed and inserted in a prestructured case outline. Contact summary sheets, clusters, a frequency network, and two matrices were constructed to weigh the evidence, the characteristics that contributed to persistence, and to note the themes and patterns.The research indicated students varied by ethnicity, social class, and gender. Conclusions were that self-reliance was a characteristic of persistent students who assumed control for selecting courses, attending classes, and studying. Social support from outside or inside the university and a time commitment to college were important. Sufficient study skills, the discipline to study alone, and time management skills were also hallmarks of the successful students. The student's perception that the student was succeeding the first year of college appeared to be important. Beginning college at risk appeared to make only a slight difference in students at 60 or more hours of college.Implications were that administrators should educate students as to what characteristics contribute to success, and, when possible, provide characteristics of success so adult students persist to degree completion. Providing characteristics of success may promote persistence more than eliminating characteristics of dropouts. Recommendations were made for further gender, ethnic, socioeconomic, and developmental studies.Department of Educational Leadership
8
Damian, Camilla, Zehra Eksi-Altay et Rüdiger Frey. « EM algorithm for Markov chains observed via Gaussian noise and point process information : Theory and case studies ». De Gruyter, 2018. http://dx.doi.org/10.1515/strm-2017-0021.
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In this paper we study parameter estimation via the Expectation Maximization (EM) algorithm for a continuous-time hidden Markov model with diffusion and point process observation. Inference problems of this type arise for instance in credit risk modelling. A key step in the application of the EM algorithm is the derivation of finite-dimensional filters for the quantities that are needed in the E-Step of the algorithm. In this context we obtain exact, unnormalized and robust filters, and we discuss their numerical implementation. Moreover, we propose several goodness-of-fit tests for hidden Markov models with Gaussian noise and point process observation. We run an extensive simulation study to test speed and accuracy of our methodology. The paper closes with an application to credit risk: we estimate the parameters of a hidden Markov model for credit quality where the observations consist of rating transitions and credit spreads for US corporations.
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Lui, W. C., et 雷永祥. « Flexible authorizations in workflow management systems ». Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B42577135.
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Saliya, Candauda Arachchige. « Role of bank lending in sustaining income/ wealth inequality in Sri Lanka ». AUT University, 2009. http://hdl.handle.net/10292/824.
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The purpose of this PhD thesis is to make a contribution to existing knowledge in the field of critical accounting by studying credit mechanisms and their link to income/wealth inequality in Sri Lankan society and the role of accounting technology in facilitating such mechanisms. The literature review revealed that: a) Global inequality is aggravated by the disparity of economic development which is possible only through state intervention; b) Unemployment is considered as a dilemma for economic development in developing countries by most politicians/administrators/researchers; c) In any country, around 60-70 percent of employment is generated by small and medium sized enterprises (SMEs) and; d) Their major problem is access to credit. This research was designed to find out how the credit system works and why certain SMEs do not have adequate access to credit to develop their businesses; to provide employment; to increase the share of national income to the lower income groups; to narrow down the gap between the rich and poor within and between countries. A case study research approach was followed to extract data on real-life experiences of the research participants. Reliability of data was ensured by using various verification techniques and maximum efforts were made to balance the two extremes of validity of the research; internal and external. The extent of representation by the cases and the bank was tested, and judged as high, with 12-14 characteristics common to the Sri Lankan credit culture and banking industry respectively. Marxian critical theories were used for theoretical guidance throughout the research. The three case studies provide empirical evidence for the existence of the discriminatory nature of credit decision-making where two credit applicants were successful but a third credit applicant failed in obtaining credit. It is contended that the two successful applicants were powerful enough to approach a more powerful bank Chairperson and to obtain credit outside the normal credit rules with the support of accounting technology and using masks such as patriotism and social responsibility. The other applicant, who was initially accommodated with credit at the lower level, could not convince the credit decision-makers at the higher level with expensive professionally prepared accounting reports. This applicant was not from an influential social network and could not reach the powerful credit decision-makers informally was rejected through strict application of credit rules. Deep analysis of these facts supports the Marxian claim that credit and exploitation mechanisms work towards concentration of wealth and sustaining income inequality. Credit decisions supply money to influential individuals and it is argued that such economic power enhances the social powerbase of those individuals, which in turn reinforces the propensity to make preferential credit decisions, thereby making them richer. In contrast, a lack of money translates into powerlessness, deprivation and exclusion from social activities for the majority of the poor. In this process opportunities are lost to disadvantaged social groups and this necessarily results in poor people’s economic status remaining stagnant. These power-driven, discriminatory decision-making systems not only restrict the availability of financial capital for feasible projects, but also deny credit to potential enterprises. Further, wasting resources on unfeasible projects, while ignoring the need for nurturing potentially viable projects, are a double blow to efforts towards employment generation and economic development and therefore, are detrimental to the economic well-being of the general population. These findings provide insight for policy formulators for more productive financial capital mobility systems in Sri Lanka. It is suggested that suitable State intervention in regulating SME financing could remove such credit-related obstacles to economic development, and work towards a fair distribution of economic benefits to the people in Sri Lanka and beyond.
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SILVA, NETO Odilon Feitosa. « Alfabetiza????o financeira e sua influ??ncia nas decis??es de consumo de produtos financeiros ». FECAP, 2015. http://tede.fecap.br:8080/jspui/handle/jspui/697.
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The present research has sought to explain the context and usage of credit financial products in Brazil, considering the recent scenario of financial inclusion. Thus, the research has sought to verify the relation between the level of financial literacy of the individuals and the quality in decision making when consuming credit financial products. Also, the research discusses the relevant terms related to the theme and the main credit products recently offered by the financial institutions in the national market. Considering the focus of this research, the present work has allowed evaluation of the level of financial literacy of 317university students interviewed in a private university in the city of Sao Paulo regarding credit usage. Finally, the work proves that the higher the financial literacy level, the better the decision making in credit products consumption by the university students is, since they make choices that involve lower costs.
A presente pesquisa procurou explorar o contexto e utiliza????o de produtos financeiros de cr??dito no Brasil, considerando o recente cen??rio de inclus??o financeira. Assim, o estudo buscou verificar a rela????o entre o grau de alfabetiza????o financeira dos indiv??duos e a qualidade de suas decis??es ao consumir produtos financeiros de cr??dito. O estudo, ainda, discorre sobre os termos pertinentes ao tema e os principais produtos de cr??dito oferecidos atualmente pelas institui????es financeiras que atuam no mercado nacional. Levando-se em considera????o o objeto de pesquisa, o presente trabalho permitiu avaliar o grau de alfabetiza????o financeira de317 estudantes universit??rios entrevistados em uma universidade particular no centro da cidade de S??o Paulo no tocante ?? utiliza????o de produtos de cr??dito. Por fim, o trabalho comprova que quanto maior o n??vel de alfabetiza????o financeira, melhor s??o as tomadas de decis??o pelos universit??rios no consumo de produtos de cr??dito, uma vez que eles optam por opera????es de menor custo
12
Murengezi, Célestin. « Impacts du crédit dans la promotion des PME : études de cas sur la ville de Ouagadougou Burkina Faso / Impact of the credit in the promotion of the SME : case studies on the town of Ouagadougou Burkina Faso ». Université catholique de Louvain, 2008. http://edoc.bib.ucl.ac.be:81/ETD-db/collection/available/BelnUcetd-05132008-120806/.
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La présente thèse porte sur l'analyse des impacts du crédit dans le cadre d'une problématique générale de la microfinance et en particulier sur un terrain empirique de la ville de Ouagadougou, au Burkina Faso. Notre thèse démontre d'abord les mécanismes par lesquels les crédits sont octroyés et gérés en mettant en perspective certains aspects de la théorie de l'agence. Du côté de l'offre, nous étudions trois Systèmes Financiers Décentralisés (SFD) et leurs politiques de crédit. Nous analysons comment les trois SFD s’efforcent de servir les exclus aux financements des banques classiques et d'encadrer toute recherche de profit dans cette même vision. De l'autre côté, il est question de la demande et de la gestion du crédit par les PME. Là, nous découvrons les facteurs déterminants de la demande de crédit ainsi que les modes de fonctionnement des PME. Cette thèse procède aussi à l'analyse de la performance socio-économique des SFD. Cette analyse nous révèle des signaux importants sur leurs performances et des questions pertinentes en ce qui concerne leur gestion. Nous saisissons également la dynamisation du milieu rural par le transfert de l'épargne de la ville vers la campagne comme une perspective de solidarité qui mérite un approfondissement et des appuis. La thèse expose la ramification des impacts notamment sur le revenu, l’emploi et l'exclusion sociale à l'instar du concept de la chaîne d'impacts tel que prôné par David Hulme. Par ailleurs, notre thèse révèle la nécessité d'évaluer les actions à partir des objectifs des acteurs en proposant une théorie dans ce sens. Enfin, la thèse fait une analyse critique des options possibles pour l'avenir de la microfinance. Dans tout cela, notre thèse démontre que les acteurs continuent d'afficher des positions souvent contradictoires en fonction de leurs logiques et stratégies. C'est en effet, dans ces conditions et particulièrement dans l'observation et l'analyse de ces logiques et stratégies que nous suggérons des recommandations par type d'acteurs avant de tirer des conclusions. / The present thesis relates on the analysis of the impact of the credit within the framework of general problems of microfinance and in particular to an empirical ground of the town of Ouagadougou, in Burkina Faso. This thesis shows initially the mechanisms by which the credits are given and managed by putting into perspective certain aspects of the agency theory. On the offer side, we study three Decentralized Financial Systems (DFS) and their credit policies. We analyse how the three DFS endeavour to finance people excluded from the financings of the traditional banks and to frame any search for profit in this same vision. On the demand side, it is a question of the demand and the management of the credit by SME. There, we discover the determining factors of the application for credit as well as the operating modes of SME. This thesis also carries out the analysis of the socio-economic performance of the DFS. This analysis reveals to us important signals on their performances and relevant issues with regard to their management. We also seize the dynamisation of the rural area by the transfer of the savings of the city towards the countryside as a prospect for solidarity which deserves a deepening and supports. The thesis exposes the ramification of the impact in particular in terms of income, employment and social exclusion following the concept of the chain of impacts as preached by David Hulme. In addition, this thesis reveals the need for evaluating the actions starting from the objectives of the actors by proposing a theory in this direction. Lastly, the thesis makes a critical analysis of the possible options for the future of microfinance. All in all, our thesis shows that the actors continue to post often contradictory positions according to their logics and strategies. It is indeed, under these conditions and particularly in the observation and the analysis of these logics and strategies, that we suggest recommendations by type of actors before drawing the conclusions.
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Elofsson, Johan, et Sven Arne Karlsson. « Kreditbedömning med kassaflödesanalys : En studie av Länsförsäkringar Älvsborg/L Finans AB ». Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-14867.
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Bakgrund Bankers kreditgivning till företag föregås av en noggrann granskning och kontroll av företagets status. För att sänka riskerna till en acceptabel nivå används olika bedömningsverktyg. Kreditbedömingen skiljer sig dock mellan olika banker. Vissa tar in mer information och gör en grundligare riskanalys, medan andra går mer på magkänsla. Kassaflödesanalysen är ett verktyg som vissa kreditgivare använder sig av. Analysen är ett komplement till resultat- och balansräkningen. Länsförsäkringar Älvsborgs (LF) är en relativt ny aktör på kreditmarknaden. De vill utöka sin kreditverksamhet och effektivisera kreditbedömningsprocessen. Syfte Syftet med rapporten är att undersöka hur kreditvärderingsarbetet hos LF kan förbättras och effektiviseras. Effektiviseringen avser primärt total handläggningstid för ett kreditärende och sekundärt personalens arbetstid för ett ärende. Undersökningen syftar också till att se hur kassaflödesanalys kan inkluderas i kreditbedömningsprocessen. Metod Undersökningen är en kvalitativ studie, som med hjälp av intervjuer och litteraturinsamling av olika dokument skapar en empirisk bas. Kvalitativa undersökningar försöker förklara sambandet mellan teori och bakomliggande sociala faktorer för en frågeställning. Slutsatser Kreditrisken vid utlåning minskar om kassaflödesanalys införs som standardiserad arbetsmetod vid handläggning av kreditärenden hos LF. De kan också effektivisera den totala handläggningstiden, när beslutsfattandet delegeras ut i organisationen. Färre kreditärenden behöver handläggas av högre instanser inom LF, vilket leder till minskad total arbetsinsats och högre effektivitet. Handläggarnas arbetstid för respektive kreditärende ökar. Viss tidseffektivisering uppnås dock när beslutsunderlaget blir tydligt och handläggaren inte behöver sitta och fundera på sitt beslut, eller lägga tid på att redogöra för beslutsunderlaget hos högre instans. Kassaflödesanalysen bör vara integrerad i det befintliga KB (kreditberedning) systemet för att handläggningen skall fungera effektivt. LF bör också genomföra en ordentlig utbildningsinsats i samband med systemändringen.
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Horan, Kevin. « Evaluating the Energy Returns of Investment-Based Incentive Programs : The Case of Oregon's Business Energy Tax Credits ». Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11992.
Texte intégralRésumé :
x, 59 p.Governments around the world provide financial incentives to encourage renewable energy generation and energy conservation. The primary goals of these efforts are to mitigate climate change and improve long-term energy independence by reducing reliance on fossil fuels. The consensus in the energy incentive literature is that performance-based incentives, which fund energy output, are more cost efficient than investment-based incentives, which fund capital input. This thesis uses a 30-year case study of Oregon's Business Energy Tax Credit (BETC) program to argue that investment-based energy incentives are moderately cost efficient relative to other state performance-based incentives and can be an effective driver of clean energy deployment. However, this analysis also finds that there are significant opportunities to improve the cost efficiency of investment-based energy incentive programs by targeting least cost projects. Namely, 50% of the first year kilowatt-hour electricity returns of the BETC program could have been achieved at 10% of the cost. These lessons from historical BETC spending should guide policymakers, NGO.s, and businesses who aim to make targeted use of fiscally-constrained energy incentive programs.
Committee in charge: Laura Leete, Chair; Ron Mitchell, Member; Grant Jacobsen, Member
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McGrath, Daniel J. S. M. Massachusetts Institute of Technology. « Bringing good things to life : New Markets Tax Credits and the opening of low-income communities to investment, including a case study of Pittsfield, Massachusetts ». Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/58647.
Texte intégralRésumé :
Thesis (S.M. in Real Estate Development)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, Center for Real Estate, 2008.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Includes bibliographical references (leaves 156-160).
The New Markets Tax Credit (NMTC) Program is designed to promote investment and economic growth in urban and rural low-income communities across the country. Created in 2000 as one of the last acts of the Clinton Administration, the NMTC program has allocated $16 billion of tax credits to date to Community Development Entities (CDEs), who in turn use the credits to make investments in target communities. Through the final authorized round of allocations, which is currently projected to be end-of-year 2008, the program will have allocated $19.5 billion in tax credit authority. This thesis investigates how NMTCs work, why they are structured as they are, and who uses them. It reviews the origins as well as the current status of the program, and investigates how one of the most active, innovative CDEs in the country, Massachusetts Housing Investment Corporation (MHIC), uses NMTCs in practice. Finally, this thesis provides a case study of Pittsfield, a small city in western Massachusetts where NMTCs have been used as part of the community's efforts to redevelop the downtown as a cultural and entertainment destination. Pittsfield, once home to a large General Electric manufacturing plant, experienced a rapid economic decline following GE's gradual closure and sale of its operations in the city over the last several decades. This thesis investigates Pittsfield's efforts to redefine itself through a combination of strong leadership, vision, and the effective use of available capital resources such as NMTCs. One of the primary questions raised about NMTCs has involved how to evaluate the impacts of the tax credit investments on their target communities. Especially in an environment in which the re-authorization of the program is not assured, understanding the impacts of NMTC investments is critical if the program is to continue.
(cont.) This project lays out an innovative evaluation framework based upon 'theory of change' logic modeling in order to offer a potential guide for NMTC impact evaluation that could be used in practice. In particular, this thesis argues that NMTC investments must be evaluated within the context of broader community redevelopment initiatives and not as stand-alone initiatives. Ultimately, the value of theory of change models both for planning community development initiatives and for evaluating NMTC impacts is demonstrated by constructing such a framework for Pittsfield, Mass.
by Daniel J. McGrath.
S.M.in Real Estate Development
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Anagrius, Hannes. « The case of Sarafu-credits : Examining how a community currency can contribute to sustainable livelihood in informal settlements ». Thesis, Stockholms universitet, Stockholm Resilience Centre, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-179180.
Texte intégralRésumé :
Residents of informal settlements (slums) are vulnerable to various disturbances; e.g. diseases spreading and fluctuations in food prices and local access to credits. The lack of credits derives from the continuous outflow of money from communities. This study examines a financial innovation called Sarafu-credits (SC) implemented in Kenyan informal settlements by the organization Grassroots Economics (GE). SC is a community currency (CC), more particularly vouchers only used within a network of micro-businesses, which aim to complement scarcity of conventional money. In addition, GE have initiated community activities, e.g. tree planting, trash collection, food gardens and cultural events, where residents can be paid in SC to improve the community socially and environmentally. This study examines the design and practice of SC, and the activities, using mainly semi-structured interviews with SC-network-members and GE key persons, to understand how a CC can contribute to sustainable livelihood. The concepts specified and general resilience are used to understand the links between SC and the various social-ecological disturbances facing slum-dwellers. The results suggest that SC-members who are actively trading with SC are able to increase their sales, savings and access to basic goods and services thanks to SC. The results also suggest the networks and community activities are strengthening social contacts in the neighbourhood, and constitute examples of how a CC can help finance management of local environmental problems, where SC paid for community services also support local trade. The identified challenges are related to local leadership, where trust, communication and consistency of rules are lacking. In one of the networks, the confidence in the usefulness of the currency is lacking, due to these challenges. GE have experimented with different designs where one successful innovation is the ability to exchange SC to conventional money at certain occasions, which seem to strengthen the confidence in SC.
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Hargedal, Axel, et Emil Danmo. « Bedömning av kommersiella fastighetskrediter : En studie om förhållandet mellan kreditgivarens bedömning avkassaflöde och värderingsflöde ». Thesis, KTH, Fastigheter och byggande, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-215940.
Texte intégralRésumé :
Med en kvalitativ metod genom intervjuer har denna studie undersökt kreditgivares bedömningsprocess för kommersiella fastighetskrediter. Ett område av intresse att studera då det handlar om att bedöma risken att kreditgivaren inte återfår de pengar som lånats ut. Syftet har varit att undersöka processen i sin helhet, kassaflödet och värderingsflödet samt hur bådadera spelar in i bedömningen. Kassaflödet syftar på kredittagarens återbetalningsförmåga medan värderingsflödet syftar på värderingen av säkerheter. Studiens empiri undersöker bedömningsprocessens olika delar med hänsyn till syftets fyra frågeställningar. Det framkommer att kredittagarens återbetalningsförmåga mäts genom ett detaljerat kassaflöde med relativt kort kalkylperiod. Värderingsflödet är ett mindre detaljerat kassaflöde med längre kalkylperiod för värdering av säkerheter. Studiens analys konstaterar att kassaflödet nästan uteslutande är det centrala i alla bedömningar och bland annat att nyckeltal kopplade till kassaflöde, som historiskt sett använts i bedömningen av rörelsedrivande bolag, kommit att användas även för kommersiella fastighetskrediter. Säkerheters marknadsvärden visar sig vara mindre betydelsefulla även under tider av ekonomisk kris då kovenanter kopplade till dessa ofta bryts men ändå accepteras, så länge återbetalningsförmågan kvarstår. Detta tycks vara naturligt då affärens välgång ligger i kassaflödens förmåga att försörja avtalsenlig ränta och amortering, inte i säkerheters värden. Ianspråktagande och likvidation av säkerheter leder i bästa fall enbart till återbetalning av utestående lånebalans. Ett fåtal fall då säkerheters värden får en större betydelse har dock under studien identifierats.The study has, using a qualitative research method through interviews investigated creditors assessment procedure for commercial real estate mortgages. An area of interest to study since the purpose of credit risk assessment is about evaluating the risk of the creditor not getting back the money that’s been lent. The purpose has been to investigate the overall procedure and the assessment of cash flow for both repayment ability and valuation of collateral purposes and their roles in the credit risk assessment process. The study investigates the different parts of the procedure with regards to the four questions. It appears that the debtor’s repayment ability is measured through a detailed cash flow projected over a relatively short horizon. Valuation of property collateral is done using a less detailed cash flow projected over a longer horizon. The study concludes that the short-term cash flow almost exclusively is the central part in every assessment and among other findings that ratios referring to cash flow, that’s historically been used in the assessment of operating companies, are now being used for commercial real estate mortgages. The market value of collateral has proven to be less significant even during times of economic crisis when financial covenants referring to these are often broken, but still accepted, if the repayment ability withstands. This seems natural since the prosperity of the engagement lies within the ability of the cash flow to cover the loan servicing, not within the value of the collateral. A claim and liquidation of collateral in the best of cases only results in repayment of the outstanding loan balance. A few cases where the value of collateral receives a greater importance have however during the study been identified.
18
McKenna, Christine Ann. « Taxing issues of federal child care subsidies in postwar America, 1946-2006 ». Related electronic resource : Current Research at SU : database of SU dissertations, recent titles available, full text:, 2007. http://wwwlib.umi.com/cr/syr/main.
Texte intégral
19
Mainali, Brijesh. « Renewable Energy Market for Rural Electrification in Developing Countries : Country Case Nepal ». Licentiate thesis, KTH, Energi och klimatstudier, ECS, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-33201.
Texte intégralRésumé :
The availability of abundant renewable resources, lack of fossil fuels and difficult geographical terrain for grid line extensions contribute to the advantages of renewable based decentralized rural electrification in Ne-pal. Solar home system (SHS) and micro-hydro are the most commonly adopted off-grid renewable energy technologies in the country. This dis-sertation examines the market of renewable energy based rural electrifi-cation within prevailing policy and programmes framework. The study verifies whether the market has been able to serve the poor in Nepal. It also captures the perception of various stakeholders (e.g. private sup-ply/installation companies, NGOs, financial institutions and the donor‘s programme) regarding the business, financing issues and the role of gov-ernment policy on the market development. In addition, the study dis-cusses and analyses renewable based rural electrification supply models, the economics behind rural electrification, market drivers and market distribution in the rural areas of Nepal. The financial mix in the off-grid rural electrification is generally charac-terized by subsidy, equity and credit. The study shows that awareness about renewable energy technologies and willingness to pay for electricity access has increased considerably. However, there is a huge financial gap between the cost of electrification and affordability among the poor. The distribution analysis shows there is significant increment in the extensive growth but decrease in the intensive growth rate of rural electrification thus indicating market expansion with uneven penetration among the ru-ral people. Solar PV technology is still not in the reach of the economic poor. Access to credit and cumbersome subsidy delivery mechanisms have been perceived as the major factors affecting the expansion of rural electrification by the stakeholders, requiring innovation in the credit and subsidy delivery system so that a larger rural population can be given ac-cess to electrification.QC 20110502
20
Liu, Yongli. « The current situation Chinese third-party logistics companies are facing - an exploratory study : 112.889 (120 credits) thesis presented in partial fulfilment of the requirements for the degree of Master of Applied Science (MApplSc) in Logistics and Supply Chain Management at Massey University, Auckland, New Zealand ». Massey University, 2008. http://hdl.handle.net/10179/969.
Texte intégralRésumé :
The fast development of the Chinese economy has brought tremendous impact on the growth of logistics industry in the country. China has become the hottest market for both Chinese and foreign third-party logistics companies (3PL providers), and more and more foreign and domestic 3PL providers are being involved in the Chinese logistics industry. To understand the current situation Chinese third-party logistics companies are facing and the competitive strategies they are pursuing, an exploratory investigation was conducted in the study. A multiple case-study approach was adopted as the main strategy and guidance for the study. Under the principle of multiple case studies, multiple instruments (questionnaire, telephone interviews and archive searching) were used in the data collection among three selected case study companies. Also, within-case analysis and cross-case analysis were chosen as the overall framework of data analysis, and content analysis was selected as the main method for qualitative data analysis. Through investigating a variety of aspects of the three case study 3PL companies, the study has identified that all the case study companies have established country-wide logistics networks, have provided customers a range of logistics services, and have adopted different information technology systems in their operations. All the case study companies have achieved constant increase in their sales in recent years. Generally, the competition in the Chinese 3PL industry is fierce, and sometimes chaotic, unfair, and even illegal. Foreign 3PL providers have been considered as major competitor by Chinese 3PL providers. All the case study companies have developed and pursued a number of competitive strategies to gain competitive advantages in both cost and service. The main competitive strategies addressed include distribution network developing strategy, information technological strategy, and long-term partnership strategy.
21
CHUNG, JIAN-WEN, et 鍾展文. « Levied luxury tax on bank credit of case studies ». Thesis, 2012. http://ndltd.ncl.edu.tw/handle/07591212035439786791.
Texte intégralRésumé :
碩士國立臺灣科技大學
財務金融研究所
100
Since SARS since home prices soaring, a large number of construction companies in 2010 to push the case, but the metropolitan area, or repeatedly breaking new prices are high, both new homes, Zhonggu Wu-home prices still rising, resulting in high prices as the top ten grievances of the first. Government to curb housing prices, a number of policies being implemented, but soaring house prices continued to show the government's policy of intervention in the housing market does not achieve the desired results, so in February 2011 announced the implementation of the luxury tax. In this study, qualitative case study approach, the purpose is to explore the implementation of the luxury tax, bank credit for the housing market or the impact, the conclusions are as follows: (A) the impact of major luxury tax is a psychological level, the bank is only passive effect. (B) of the cases, bank loan application for investors on the strict condition of this review, with many customers to own homes, hence by the luxury tax has little effect. (C) the financial balance of the mortgage balance and construction continued to grow. (D) after the implementation of the luxury tax, mortgage and construction financing has tightened audit cases the phenomenon, the number of mortgage lending into lower, only well-qualified builders, construction sites excellent financial case was relatively easy approval. After the implementation of the luxury tax, the present study, the company's response to the Road summarized as follows: (A) before the report need to be carefully developed carefully, reduce post-development fails, the plight of the land can not be resold. (B) private buyers and sellers to sign sale and purchase agreement, two years after the actual changed hands, but this method of integrity risk concerns. (3) Housing sales model to be built by the model after pre-sale mode. (D) of the housing market at a reasonable price more nearly to attract customers, enhance the willingness to buy.
22
PAULET, Elisabeth. « The role of banks in monitoring firms : evidence from the case of the credit mobilier ». Doctoral thesis, 1995. http://hdl.handle.net/1814/5032.
Texte intégralRésumé :
Defence date: 26 June 1995Examining board: Peter Hertner, E.U.I. ; Prof. William Kennedy, London School of Economics ; Prof. Maurice Levy-Leboyer, University of Paris X ; Prof. David Scharfstein, M.I.T., Cambridge ; Prof. Robert Waldmann, E.U.I., Supervisor
PDF of thesis uploaded from the Library digitised archive of EUI PhD theses completed between 2013 and 2017
23
« Adaptability of Japanese management system in Hong Kong : a case study of Nihon Credit Service (Asia) Co. Ltd ». Chinese University of Hong Kong, 1992. http://library.cuhk.edu.hk/record=b5887106.
Texte intégralRésumé :
by Gerald Fong Chung-Leung and Harmon Lo Wai-Chuen.Thesis (M.B.A.)--Chinese University of Hong Kong, 1992.
Includes bibliographical references.
ABSTRACT --- p.ii
TABLE OF CONTENTS --- p.iii
LIST OF TABLES/LIST OF FIGURES --- p.v
ACKNOWLEDGEMENTS --- p.vi
Chapter I. --- INTRODUCTION --- p.1
Overview --- p.1
Case --- p.1
Objective --- p.2
Analytical Framework --- p.3
Methodology --- p.5
Literature Review --- p.6
McGregor's Theory X and Theory Y --- p.7
Maslow's Need Hierarchy Theory --- p.8
Herzberg's Two Factor Theory --- p.9
Hofstede's Four Dimensional Model of Cultural Difference --- p.10
Chapter II. --- CULTURAL CHARACTERISTICS --- p.12
National Culture --- p.12
Japan --- p.13
South-East Asian Countries --- p.14
Organizational Culture --- p.16
Japanese Organization --- p.16
South East Asian Chinese Organizations --- p.21
Chapter III. --- CASE STUDY --- p.25
Management Practices of NCS --- p.25
Management Effectiveness of NCS --- p.29
Questionnaire --- p.29
Demographic --- p.31
Life time employment --- p.33
Job Satisfaction Level --- p.34
McGregory's Theory X and Theory Y --- p.36
Maslow's Need Hierarchy Theory --- p.37
Herzberg's Two-Factor Theory --- p.37
Corporate Effectiveness --- p.38
Chapter IV. --- CONCLUSION --- p.42
Adoption of Japanese Management Style in NCS --- p.42
Limitation --- p.45
Management Implication --- p.46
Recommendation --- p.47
APPENDICES
BIBLIOGRAPHY
24
Liang, Tzu-Tsung, et 梁宗慈. « The studies of credit card marketing strategy in Taiwanese banks industry-A case of F bank ». Thesis, 2015. http://ndltd.ncl.edu.tw/handle/urdga7.
Texte intégralRésumé :
碩士淡江大學
國際行銷碩士在職專班
103
In recent years, with the rapid development of e-commerce, customers are quite dependent on the digital products, so the banking industry is alert to digital information. Although credit card users have replies on traditional marketing methods for the long time, it have gradually not convenient for banking industry and far from modern digital marketing, which can let credit card users get the message quickly and make communication easily. Therefore, through the literature review, participation and observation, interview and case study, the study has explored the following topics: 1. The development and prospect of credit card in Taiwan; 2 exploring digital marketing for credit card; 3.traditional marketing and marketing strategies of digital marketing of the credit card; 4. case study of F Bank‘s marketing strategy of credit card’s digital marketing as reference for other banks in Taiwan. According to findings of the study, the credit card market of traditional marketing is shrinking, and the operation of banking business is altering from traditional marketing way to the electronic media to attract more attention to credit card users. In the viewpoints of F Bank, highlights of the internet market not only become a powerful marketing media but also make banking industry start to pay attention to the important business opportunities, such as LINE stickers and Facebook. Finally, from the case study of the bank, its marketing method can bring inspirations to other bank business includes: 1. To provide more convenient service; 2. combination of credit card and modern electronic products; 3.comprehansice exposure of marketing activity campaign.
25
Lin, Chia-Jung, et 林佳蓉. « An Application and Analysis of A Credit Risk Model-Case studies for The Utilization of Long-Term Funding ». Thesis, 2001. http://ndltd.ncl.edu.tw/handle/46011650552493261545.
Texte intégralRésumé :
碩士國立中山大學
財務管理學系研究所
89
On a basis of the development of credit risk models, this study aims to help managers of financial institutions understand the development of the models so as to develop their own model that will provide objective and reasonable references for banks to decide the lending rate. Furthermore, this study used "Utilization of Long-Term Funding" as the object and studied individual cases of approved loans. By using risk neutral evaluation method to study the difference between the lending rate of loans and the risk-free interest rate of public bonds, to extract implied probabilities of default and required credit risk premiums form actual market data on interest rates. These credit risk premiums of model were used to be compared with the actual markups of banks and the results are as follows: 1.Most values stated in credit risk premium are lower than the actual markups for banks usually consider the burden of other capital costs and the factor of liquidity premium when they set the rating for markup. 2.After a loan is approved, the assumed recovery rate upon application will adjust according to the market value of the collateral. When the recovery rate decreases, the expected loss rate on the loan will gradually increase. Moreover, the higher the assumed recovery rate, the larger the corrected expected loss rate after the loan is approved. 3.In recent years, the non-performing rate for banks in Taiwan has reached a record high. Even though banks face less credit risks when they make long-term loans in "Utilization of Long-Term Funding", the probability of default has increased in recent years, which has contributed to the increase of expected loss rate on the long-term loan. In sum, banks still face credits risks that should not be ignored when they manage long-term loans. Thus, it is necessary to improve loan review to enhance the quality of loans and to increase the efficiency of utilization of long-term fund.
26
« 中國新式農村金融組織之發展與成效(1927-37) : 江蘇省農村信用合作運動之個案硏究 ». 1998. http://library.cuhk.edu.hk/record=b5896269.
Texte intégralRésumé :
陳煜禮.論文(哲學碩士)--香港中文大學, 1998.
參考文獻: leaves 2-12 (3rd group)
中英文摘要.
Chen Yuli.
Chapter 第一章 --- 综論 --- p.1-10
Chapter 第一節 --- 緒論 --- p.1-4
Chapter 第二節 --- 中國近代農村經濟合作運動研究概況 --- p.5-9
Chapter 第三節 --- 研究目的及架構 --- p.10
Chapter 第二章 --- 三十年代江蘇省傳統農村金融概況 --- p.11-38
Chapter 第一節 --- 三十年代江蘇省農村經濟情況 --- p.11-20
Chapter 第二節 --- 江蘇省三十年代農村資金短缺現象之分析 --- p.21-23
Chapter 第三節 --- 江蘇農家融通資金一借貸來源之分析 --- p.24-38
Chapter 甲、 --- 私人借貸 --- p.24-27
Chapter 乙、 --- 商店借貸 --- p.28-30
Chapter 丙、 --- 典當業 --- p.30-33
Chapter 丁、 --- 合會組織 --- p.33-36
Chapter 第三章 --- 江蘇省新式農村金融組織之出現一信用合作社 --- p.39-67
Chapter 第一節 --- 合作理念在近代中的傳播與發展 --- p.39-46
Chapter 甲、 --- 華洋義賑會經營的合作事業 --- p.41-44
Chapter 乙、 --- 國民政府推進合作運動 --- p.45-46
Chapter 第二節 --- 江蘇省農村信用合作的發展歷程 --- p.47-50
Chapter 第三節 --- 江蘇省農村信用合作社組織架構及資金來源 --- p.51-67
Chapter 甲、 --- 信用合作社之組織架構 --- p.52-53
Chapter 乙、 --- 農村信用合作社的組織實體´ؤ「社員」 --- p.54-57
Chapter 丙、 --- 信用合作社的資金來源 --- p.57-67
Chapter 一、 --- 江蘇省農民銀行 --- p.58-63
Chapter 二、 --- 上海商業儲蓄銀行 --- p.63-66
Chapter 第四章 --- 蘇南丹陽縣、蘇北淮陰縣兩地信用合作社發展成敗之檢討 --- p.68-85
Chapter 第一節 --- 蘇南丹陽縣之信用合作 --- p.68-76
Chapter 第二節 --- 蘇北淮陰縣之信用合作 --- p.77-84
Chapter 第五章 --- 總結一農村信用合作成效之評議 --- p.86-94
27
Fabiao, Alcino das Felicidades. « Effectiveness of agricultural micro-credit projects for poverty reduction : a case study of the Marrambajane In-kind Project in Chokwe District, Mozambique ». Thesis, 2008. http://hdl.handle.net/10413/2725.
Texte intégralRésumé :
This study addressed a gap in knowledge about the outcomes of in-kind agricultural microcredit projects on the welfare of the poor and ultra-poor smallholders. This research focused on an in-kind agricultural micro-credit project in Marrambajane village (Ch6kwe district, in southern Mozambique). Within the framework of the project, beneficiaries were given in-kind credit (seeds, fertilizer) to grow cash crops (tomatoes, onion, cabbage). To participate in the project farmers joined an Association which was part of a larger Union of Associations. The study measured the changes in material wellbeing of beneficiaries and development of social capital as a result of participation in the project. Material wellbeing was measured through income gene~ation and acquisition of assets through participation in the project. In addition, the sustainability of the intervention was also assessed. The study made use of a case study design adopting both quantitative and qualitative methods. Multiple data collection tools were used to collect data. Participatory methods were used to develop a wellbeing ranking of beneficiary households. A questionnaire was administered with beneficiaries (farmers) as the primary unit of analysis; this was used primarily to measure acquisition of assets and levels of trust in Association and Union. Data on amount of income generated and credit owed was compiled from the project archives. Observation was used to assess condition ofinfrastructure and equipment. The microfinance triangle model was used to evaluate whether the project had achieved poverty outreach, improved the welfare of participants and was financially sustainable. Findings showed that the project led to slight increase of income and household asset value. This increase of income and growth of household asset value was exclusively observed during the period of project implementation (2001-2004), and one year after the end of sponsorship (2005). While participating in the project, households ranked as 'rich' and 'middle' received 1.2 times more credit and 1.6 times more income was generated compared with 'poor' and 'poorest' households. While there is no evidence of a difference in average median number of items bought in each of the wellbeing categories, the monetary value of the items acquired appeared to correlate with household wellbeing categories. The project was successful in building social capital through formation and legalisation of Associations integrated into one fanners Union, the Union of Association Uamechinga. However, high levels of trust between the beneficiaries and project technicians and between the beneficiaries and the Union management team were not achieved. The project collapsed in late 2005. Based on my analysis I argue this occurred because of multiple factors. Firstly, the emphasis on farming tomatoes, a high return but unpredictable cash crop, was problematic. A more effective project design would include production of tomatoes in combination with more reliable crops such as rice and beans. Secondly, the project enforcement of loan repayments was very weak and there was extensive subsidisation of operational and administrative costs. Analysis suggested that the project was distributing income above the real profit generated by the fanners. It is recommended that future projects implement direct or indirect methods to achieve stronger levels of repayment. Thirdly, the project's irrigation system was inadequate. In spite of the fanners recommending a furrow system an unsustainable piped system was implemented. This reflects lack of communication between project technicians and the community during the project design, and partly explains the poor level oftrust between the project staff and fanners. I argue that to ensure sustainability of in-kind micro-credit projects like the Marrambajane case, stronger capacity and infrastructure must be in place before state and donor assistance is withdrawn.Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2008.
28
Evans, Heather Ann. « Bucking the bottom line : exploring social accounting and auditing as a tool to develop organizations' social responsibility and accountability ». Thesis, 1999. http://hdl.handle.net/2429/10228.
Texte intégralRésumé :
Society's strategy for achieving well being is incompatible with long term global development.
The consequences of economic growth and expansion are manifested in severe ecological and
social crisis. Structural changes are needed throughout society's institutions to shift the
dominant concept and pursuit of progress toward a concept of progress that is based on the
development of balanced social, ecological and economic well being. This involves changing
roles, responsibilities and accountability of many global institutions and organizations including
government, corporations and civil society.
Reviews of both dominant theory's (classical theory) and current corporate-led practices'
perceptions about corporate social responsibility and accountability elucidate their limitations to
motivate or support structural changes, thus prompting the need to explore alternative theories
and practices for structural change. Social institution theories and structural change theories are
examined as alternatives, as well as alternative practices that build corporate social
responsibility. The main objective of the thesis is to explore social accounting as tool for
corporations and other organizations to build social responsibility and accountability in society.
This objective is explored by studying and analyzing the current practices and theoretical
perspectives on social accounting and auditing. Social accounting and auditing principles are
applied and further examined by developing a multiple bottom line framework for VanCity
Credit Union's Alternative Lending Program.
Social accounting and auditing has limited applicability to large corporations since their profit
motive prevents their transparency and accountability. The contribution of social accounting
and auditing in society is to increase the accountability of some organizations: it allows some
corporations with unique social goals to substantiate their claims for social responsibility.
Social accounting and auditing is also key in assessing the performance of organizations in the
social economy since their social contributions to society are undermined by mainstream bottom
line assessment. The role of civil society in advancing social accounting practices is essential.
It is concluded that social accounting and auditing should be developed in conjuntion with
practices that resist negative outcomes of the growing global economy, as well as in co-ordination with local strategies that strive to develop an economy focused on meeting local
needs.
29
Govender, Sagrie Chantele. « Pausing as practice in strategy - making and engagement - a case study ». Diss., 2018. http://hdl.handle.net/10500/24964.
Texte intégralRésumé :
The study explores pausing in action is, within the ambit of Strategy-as-practice (s-ap)
as an emergent school of thought. Pausing is thus discerned during the
implementation phase of the strategy of a credit risk system within a South African
bank, as strategy is known to take shape during implementation. Different sites of the
bank’s systems – change, strategy practitioners, and their times of pausing, form the
unit of analysis. Strategy-making and engagement are explored by understanding the
influence of pausing on enabling or disenabling the strategic outcome of the risk
system.
Pausing is situated in an applied and theoretical gap as an intangible under-theorised
strategy practice. Practitioners, as champions or non-champions of strategy, pause in
various ways, and attribute meaning to this ‘action’. Their account of pausing is
recognised for its value-adding or diminishing dimensions to strategy-making.
The study follows a comprehensive literature review which shows limited theoretical
positions on embodied, latent practices, such as pausing, as strategic practices. The
body of knowledge provides a challenge for scholars to consider perceived ‘silences’
or the ‘receding’ of strategists as un-remarked dimensions of strategy, which could
nevertheless be instrumental in the nature of the strategic outcome. The contribution
of the current study identifies pausing as a strategic practice, especially when
considered within the structure of engagement and social learningBusiness Management
M. Com. (Business Management)
30
CIULA, RAFFAELE. « Comparison between capability-oriented and human rights-based interventions against the human need-oriented social policies : theoretical aspects and case studies ». Doctoral thesis, 2021. http://hdl.handle.net/11573/1345287.
Texte intégralRésumé :
This thesis is about the comparison of the efficacy between the capability approach (CA), the human rights approach (HRA) and the human need approaches (HNA) and the related policy models in terms of the ability of reducing multidimensional poverty and inequalities. Specifically, in the first article this thesis inspects the rationale, the principles, the goals and the structure of the three approaches in order to indicate whether the CA and HRA are more equipped to tackle multidimensional poverty and inequalities. Also, in the second article this thesis analyses the most important features of the programs of the three approaches in order to define the social policy models based on the CA, HRA and HNA. Similarly, this article aims to suggest whether the first two categories of social policy are more powerful to tackle multidimensional poverty and inequalities. The third article analyses the main features of the Working Tax Credit policy (WTC) in the United Kingdom (UK) in order to suggest to which social policy model it belongs to, and in order to infer its theoretical ability to reduce multidimensional poverty and inequalities. Similarly, the fourth article inspects the most important characteristics of the Bolsa Familia Program (PBF) in Brazil with the goal of including it in one or more social policy model, and to indicate its capacity of diminishing multidimensional poverty and inequalities. Hence, these two articles can be considered a case study which applies the findings of the second article in order to shed some light on the theoretical capacity of CA-based social policy and HRA-based social policy to attack and reduce multidimensional poverty compared to the HNA-based social policy category. Finally, the fifth article is an empirical piece of research which shows the evolution of human development for a sample of Brazilian families during the initial implementation of the PBF; similarly, the sixth article analyses the dynamics of multidimensional poverty during the first period of the introduction of the PBF for a sample of Brazilian children. Both articles aim to indicate the possible role of the PBF in the reduction of multidimensional poverty and in the positive change of wellbeing in Brazil during the period 2005-2009.
31
Ming, Cheng Chien, et 鄭健明. « Business investment tax credit for research and development expenditure of analytical studies - The tax authorities review the determination of the case as an example ». Thesis, 2010. http://ndltd.ncl.edu.tw/handle/89371322286445812596.
Texte intégralRésumé :
碩士開南大學
企業與創業管理學系
98
To enhance national competitiveness, the government has encouraged businesses to invest in research and development and to establish incentives by developing tax and non-tax policies. There are two types of tax incentives for research and development (R&D): 1. R&D expenditures can be classified as current expenses. 2. R&D expenditures can be used as a tool for tax deduction purposes. The second is called “Tax Expenditures,” which allows companies to utilize this R&D spending to offset a certain percentage of the amount payable when the annual business income tax is due. The current procedure of research and development investment involves planning, applying, and waiting of approval. The process of data mining and business taxes are examined to audit the correct information shown on the annual balance sheets. By districts, the internal revenue commissions are sent to review different case scenarios. First, they have to approve the R&D expenditures that fall under tax-deductible category and then calculate the profit-oriented business entity for its year’s taxable income or its refundable VAT. If a business isn’t satisfied with the tax authority’s decision, it can request further review procedures in accordance with administrative relief, petition, or other administrative proceedings. Because of different practices used by both tax payers and collectors, tax authority’s reviews of business R&D expenditures are often questioned. Furthermore, business becomes even more dissatisfied with the approvals given by tax authority, leading to business inception of administrative remedies and resulting in both tax payers and collectors having to put more manpower and resources to tax litigation. Overall, it results in unnecessary waste of resources. This study examines the benefits of implementing investment tax credit for business R&D expenditures and whether this implementation will efficiently assist in auditing and searching business transactions. The benefits include to improve relationships between both tax payers and collectors, to avoid the follow-up with tax litigation through document reviews, data analysis and expert interviews, and to understand the perspectives behind both tax payers and collectors when reporting business R&D expenditure while considering investment tax credit. Studies of company’s reporting of spending for R&D investment tax credit show that when the examination of approval is not efficiently enforced and that when the tax officials are pressured by over workload and limitation of time, the concept of a higher success rate is integrated by both tax payers and collectors. In conclusion, it is recommended to have better examination for R&D projects before submitting for approval of reference. R&D investment and business income tax of arrival should be reviewed separately. In the statute for upgrading industries and in accordance with the economic policies on purpose, direct subsidies instead of tax expenditures and other mechanisms can raise the efficiency of examining business transactions of research and development.
32
Chang, Ting-Hung, et 張定紘. « Studies on the Customer Loyalties in a Credit Cooperative : ThePerspectives of Customer Value, Customer Relationship Management and Service Innovation with the Case of Hualien Region ». Thesis, 2015. http://ndltd.ncl.edu.tw/handle/5fcz2j.
Texte intégralRésumé :
碩士國立東華大學
國際企業學系
103
The competition of banking industry is fierce, and business projects operated by credit cooperatives are not as many as those of commercial banks. It is necessary to improve the dealings between customers and credit cooperatives to increase the profit of credit cooperatives. While profits have high relationship with credit cooperative customer loyalty, so this article added the customer relationship management, customer value, service innovation, customer satisfaction and other variables to explore the influence on customer loyalty. Adopting questionnaire investigation, this study recovered 445 effective questionnaires samples for regression analysis. The results showed that the customer relationship management, customer value and service innovation have a significant effect on customer satisfaction, and will indirectly influence on customer loyalty through the mediating effect of customer satisfaction; Customer relationship management, customer value, service innovation and customer satisfaction have a significant effect on customer loyalty. Research results provide reference for credit cooperatives to make operating policy. By strengthening the customer relationship management without violation of the financial law, simplify the process of relevant financial business, strengthen the construction of software and hardware facilities, and strengthen staff education training, which is expected to improve customer satisfaction and increase customer loyalty to create the niche of the sustainable operation credit of cooperatives.
33
Wangmo, Chokey. « Small and Medium Enterprise (SME) Financing Constraints in Developing Countries : A Case Study of Bhutan ». Thesis, 2016. https://vuir.vu.edu.au/32635/.
Texte intégralRésumé :
Small and medium sized enterprises (SMEs) play a crucial role in the socio-economic development of a country through business opportunities, employment generation and poverty alleviation. However, constraints on the provision of finance to SMEs is a key challenge faced by developing countries. Most of the empirical studies on SME financing constraints are based in developed economies, with limited applicability to developing countries like Bhutan with a different level of economic and financial development. Though the SME financing constraint is widely recognised by the Royal Government of Bhutan (RGoB), academic research has not been carried out on the Bhutanese SME sector. The primary aim of this study is to investigate the cause and nature of the SME financing constraint, in terms of accessibility to bank loans, in Bhutan.
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« Impacts du crédit dans la promotion des PME : études de cas sur la ville de Ouagadougou Burkina Faso / Impact of the credit in the promotion of the SME : case studies on the town of Ouagadougou Burkina Faso ». Université catholique de Louvain, 2008. http://edoc.bib.ucl.ac.be:81/ETD-db/collection/available/BelnUcetd-05132008-120806/.
Texte intégral