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Dissertations / Theses on the topic 'Banking operations'
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1
Valiente, L. Carolina. "International corporate banking : strategies, operations and evolution." Thesis, University of the West of Scotland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.398325.
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Kugai, Kseniia, and Maria Soroka. "Banking operations financial monitoring as a guarantee for Ukrainian banking system stability." Thesis, Білоцерківський національний аграрний університет, 2020. https://er.knutd.edu.ua/handle/123456789/16509.
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The article considers the concept of banking system and financial monitoring of banking operations. The necessity for ideal financial monitoring system and its influence on the stability of the banking system is analyzed.У статті розглянуто поняття банківської системи та фінансового моніторингу банківських операцій. Проаналізовано необхідність функціонування досконалої системи фінансового моніторингу та його вплив на стабільність банківської системи.
3
El-Ansary, Osama. "Modelling the operations of Egyptian joint venture banks." Thesis, University of Edinburgh, 1985. http://hdl.handle.net/1842/23875.
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Gardiner, Leslie J. (Leslie Jean) Carleton University Dissertation Management Studies. "The Organizational structure of transnational banks; a comparative analysis of global operations." Ottawa, 1988.
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5
Young, Jodi. "Banking Transactions and Controls Training for Deutsche Bank Operations Employees." Diss., CLICK HERE for online access, 2006. http://contentdm.lib.byu.edu/ETD/image/etd1662.pdf.
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Galloway, R. Les. "An operations centred model of service quality." Thesis, De Montfort University, 2001. http://hdl.handle.net/2086/4217.
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Mulkiaman, Mohammed Zakkariya. "Impact of monetary policy and macroeconomic environment on Islamic banking operations in a dual banking system of Malaysia." Thesis, Durham University, 2016. http://etheses.dur.ac.uk/11640/.
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The emergence of Islamic banking and finance since 1984 had contributed to the financial development leading to economic growth in Malaysia. Since Islamic banks operates within the dual banking system in Malaysia, it is inevitable that Islamic banking operations have interacted with the monetary policies and outcomes of the existing (conventional) system and as a result interact with interest rate related developments as well. In addition, macroeconomic interaction in the sense of Islamic banking contributing to economic growth will be higher if Islamic banks grow and increase their market share in the industry perhaps through applying legitimate Islamic compliance products and valid contracts. This research, hence, aims to assess the impact of monetary policy as well as macroeconomic outcomes on Islamic banking operations and vice versa in the case of Malaysia in particular in the post-1990 period. In doing so, each research question is examined and answered in three separate yet connected empirical papers. Each econometric analysis is based on two steps Engle-Granger tests with different timelines and sampling due to availability of the data. The main tests conducted was two steps Engle-Granger approach which involved Ordinary Least Square estimation, Residual testing, and Cointegration test. Vector Error Correction Model and Granger Casusality were also employed for further investigation of the long and short-run relationship between variables. The finding indicates that the Islamic banks do have long run dynamic relationship with economic growth. However, the conventional banks are the dominion due to small market share of the Islamic banks which is less than 30 per cent. With regards to the interest rate interaction, both conventional and Islamic interbank money market rates moving closely in the long run statistically indicates that Islamic inter-bank money market is co-integrated in long-run because both conventional and Islamic banks are subjected to the same monetary policy. While saving interest rates of the conventional banks and profit rates of the Islamic banks are not associated but moving parallel need to adjust their return rates in the long short and long run either slightly higher or lower to remain competitive in the market. The findings on the relationship between Islamic banks saving profit rates spread show that they are affected by financial factors such as inflation rate and real interest rate. This indicates that Islamic banks are exposed to the interest rates risk, as they operate under the dual banking system and reign by the same monetary policies. The results indicate that there is a close and inevitable interaction between Islamic banking operations and monetary policy outcomes. In particular close operational relationship between Islamic banking profit rates and interest rates should be considered as a source of worry in the face of the religious positioning of the prohibition of interest rate. The outcome reflects that prohibition of riba is only considered as the form nature of Islamic law (Shari’ah), while the operations of Islamic banks are vulnerable to interest rates risk in everyday life. However, in dual banking system such interactions will be inevitable.
8
Hadjiyannis, N. G. "Financial and economic aspects of the operations of foreign banks in Greece." Thesis, University of Reading, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.354963.
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Santiago, Dawn Teresa. "The banking operations of Lionel and Barron Jacobs in Tucson, Arizona, 1867-1913." Thesis, The University of Arizona, 1988. http://hdl.handle.net/10150/276927.
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This thesis focuses on the financial careers of Lionel and Barron Jacobs in Tucson, Arizona, from 1867 to 1913. As early merchants, the Jacobs brothers discovered that cash and credit were scarce in the region, and in 1870 opened a money exchange and lending business. Then in 1879, the Jacobs brothers opened the Pima County Bank to serve the increased economic activity caused by the Tombstone silver discoveries. Mastering the details of banking, they developed management skills and insights. They organized and operated the First National Bank of Tucson (1882-1885), the Bank of Tucson (1885-1887), the Consolidated Bank of Tucson (1887-1890), and the Arizona National Bank (1890-1913). At retirement the Jacobs brothers were among the preeminent financiers of Arizona. A study of their banking experience provides a valuable perspective on the economic growth of southern Arizona during the late nineteenth century and mirrors the problems that bankers faced on remote frontiers.
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Дубницький, В. Ю., and А. М. Кобилін. "Визначення ефективності банківських операцій в умовах нестохастичної і стохастичної невизначеності." Thesis, Українська академія банківської справи Національного банку України, 2005. http://essuir.sumdu.edu.ua/handle/123456789/62298.
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В умовах швидкозмінних факторів, які впливають на хід фінансових
процесів, використання традиційних стохастичних методів прогнозування не
завжди дає задовільний результат. Це пов’язано з тим, що багато факторів
мають невизначеність нестохастичної природи.
Адекватним математичним апаратом, який на наш погляд, найбільш
пристосований для роботи у цих умовах, є апарат інтервальних обчислень,
застосований нами для оцінки ефективності банківських операцій.
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Abdullahi, Noruddeen Abba. "The operations and development of the Nigerian stock market : an empirical study of the perceptions and understandings of the private investors and stockbrokers." Thesis, University of Exeter, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.357669.
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Jaw, Yi-Long. "Exchange rate dynamics : a synthesis of the asset approach and central bank operations." The Ohio State University, 1987. http://rave.ohiolink.edu/etdc/view?acc_num=osu1269525644.
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Migdadi, Yazan K. A. "Identifying the best practice in traditional and electronic banking operations strategies in developing economies. (The case of Jordan). Balancing resources with customer expectations in rapidly developing business environment." Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/5225.
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The aim of this study is to identify the best practices in traditional and electronic banking operations strategy in Jordan as a case study of developing economies over the period 1999 to 2008. During this period numerous changes faced banks in Jordan: new banking law was launched, the banks were directed towards complying with the Basel Accord II, and the banks adopted more e-banking channels.
Only the practices of all local banks were investigated due to their superior performance. A number of questionnaires were used to collect the data from different individuals in these banks. Further, annual reports were analysed and websites were reviewed.
Two data-analysis approaches were used to identify the key strategies of traditional and electronic banking in Jordan: competitive position analysis and cluster analysis. Analysis revealed eight best practices of traditional banking and four best practices of electronic banking were adopted.
Best practices are presented as prediction models. These models combine actions with capabilities and performance. The traditional banking predication models are: branches urban accessibility, branches sites accessibility (percentage of sites covered), branches sites accessibility (number of branches sites covered), account transaction time, new credit product flexibility, account customer waiting time, account transaction cost, loan approval costs, and branches layout quality. The e-banking prediction models are: Internet banking transaction time, telephone banking volume flexibility, ATM suburban accessibility, and ATM sites accessibility.
This research revealed that; financial performance achieved by e-banking strategy patterns is significantly lower than traditional banking. Also customers satisfaction, retention, and deposit market of e-banking are significantly lower than traditional banking, which indicates that the best operational practices in Jordan are still more traditional oriented despite the significant direction of banks in Jordan toward adopting e-banking channel.
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Криворучко, Т. І. "Основні проблеми методичного забезпечення аудиту банківських операцій." Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62353.
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В умовах економічної кризи для підвищення ефективності управління
банківською діяльністю велике значення набуває організація надійної та
ефективної системи внутрішнього аудиту. Необхідність підвищення
ефективності служби внутрішнього аудиту банків викликана зростанням
кількості проблемних банків і пов’язана з дією негативних чинників, які
виникають внаслідок некваліфікованого управління, відсутності стратегічного
планування, ненадійної та недієвої системи внутрішнього аудиту.
15
Dupont, Dorthe HÃ¥hr. "Effective Strategies for Transformational Teams in the Danish Retail Banking Sector." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3764.
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Successful transformation projects in the retail banking industry focusing on improving customer experiences have yielded a verified increase in earnings per employee. The purpose of this single case study was to reveal the strategies used by transformational team managers to ensure improved customer experiences. The stakeholder theory was used as the theoretical framework to analyze the interplay between the project team and the base organization during the process of improving customer experiences. The population consisted of 6 managers of transformational teams in the Danish retail banking sector who were successfully delivering on assigned goals of improving customer services. The data were collected through both semistructured interviews and review of relevant company documents. Establishing a transparent and detailed audit trail in a combination of using member checking process contributed to the credibility and transferability of the findings. Applying a textual analysis provided the foundation for the development of a systematic hierarchical coding system based on mind mapping visualization of clusters of findings. The outcome led to the emergence of 3 themes: the ability to verify customer needs through various sources; the ability to engage and mobilize relevant internal stakeholders; and the ability for the transformational team to be agile, improvise, and adaptive to emerging challenges. Implications for positive social change include improved area customer experiences enabling customers to plan for a better economic future. Employees will benefit from improved customer experiences with more satisfied customers, which could lead to increased revenue and extended and more stable employment.
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Nitsche, Svenja. "Creating an Ethical Organizational Environment in Banking." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3625.
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An ethical organizational environment ensures a trustworthy organization. This case study explored strategies that banking managers in the United Arab Emirates used to create an ethical organizational environment, one that emphasized the inclusion of ethical values, moral principles, and commitment to society. The target population included senior managers who created and implemented strategies to ensure employees adopted the ethical values in pursuit of an ethical environment. Ethical climate theory provided the conceptual framework for this study. Interviews with 5 managers and company documentation contributed the data for this research. Data were analyzed following inductive investigation and case description. Connecting corporate values with measurable indicators emerged as the most prominent strategy among these 5 managers. Translating soft value statements into hard performance factors allowed for the creation of an ethical environment that signaled consistent messages about appropriate behavior. Employee engagement was another prominent finding. Providing opportunities for informal interaction allowed employees to establish relationships and facilitated cross-functional collaboration. Other important strategies were related to maintaining transparency and leadership role-modeling. Implications for positive social change include the potential to regain trust in banking by providing banking managers with a guideline to create an ethical organizational environment.
17
Witts, Joseph Ochien'g. "The Role of Strategic Leadership in Banking Profitability." ScholarWorks, 2016. http://scholarworks.waldenu.edu/dissertations/2433.
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A study on corporate leadership failure in America by Vugt and Ronay has shown that the failure rate of business leadership in meeting profitability targets is as high as 60%. Most organizations fail to attain profitability targets due to limited experience and exposure to strategic leadership. The aim of this single case study design was to explore the role of strategic leadership in banking profitability. Twelve purposively selected senior bankers and members of the board of directors with over 10 years of experience in banking and profitability and 3 years in the top management team participated in the study in western Tanzania. The resource-based view framed the discussion regarding strategic leadership skills needed to enhance banking profitability. Data were collected through semistructured interviews using open-ended questions to elicit in-depth responses from the participants. Other data sources included social media, company websites, and annual reports. The modified van Kaam approach was used in the data analysis. Meaningful statements were grouped into larger units to form themes. Findings confirmed that strategic leadership skills development had an important influence on banking profitability. Five themes emerged from the study results including strategic leadership and organization performance, planning, risk management, training and skills development, and the unique resources. Findings may also help to improve banking profitability, create employment, and contribute to social change to the poor and unbanked communities in Tanzania.
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Shahid, Amena. "Strategies Used by Banking Managers to Reduce Employee Turnover." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3633.
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Employee retention of an organization's most talented and skilled employees is vital to success. A lack of managerial strategies for motivating teams and a lack of understanding employees' needs adds to an increased rate of employee turnover in banking organizations. Some bank managers do not possess the abilities and strategies required to reduce employee turnover. Grounded by the motivation-hygiene theory; the purpose of this qualitative case study was to explore successful strategies some bank managers used to reduce employee turnover. The population consisted of 5 banking managers in 3 banking organizations located in Toronto GTA, Ontario Canada in which successful retention strategies have been implemented in the last 5 years. Data were collected from semistructured face-to-face interviews and employee handbooks. Member checking aided to assure the credibility of the analysis and interpretations. Data were analyzed by using coding techniques to identify keywords, phrases, and concepts. The process led to the following 4 themes: (a) the motivational effect to retain bank employees, (b) management traits to retain bank employees, (c) effective strategies to retain bank employees, and (d) trends shaping future retention of bank employees. The implications for social change include the potential to reduce turnover by improving the employee work experience and retaining talent by building a positive work environment and a positive customer experience.
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Migdadi, Yazan Khalid Abed-Allah. "Identifying the best practice in traditional and electronic banking operations strategies in developing economies : (the case of Jordan) : balancing resources with customer expectations in rapidly developing business environment." Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/5225.
Full textAbstract:
The aim of this study is to identify the best practices in traditional and electronic banking operations strategy in Jordan as a case study of developing economies over the period 1999 to 2008. During this period numerous changes faced banks in Jordan: new banking law was launched, the banks were directed towards complying with the Basel Accord II, and the banks adopted more e-banking channels. Only the practices of all local banks were investigated due to their superior performance. A number of questionnaires were used to collect the data from different individuals in these banks. Further, annual reports were analysed and websites were reviewed. Two data-analysis approaches were used to identify the key strategies of traditional and electronic banking in Jordan: competitive position analysis and cluster analysis. Analysis revealed eight best practices of traditional banking and four best practices of electronic banking were adopted. Best practices are presented as prediction models. These models combine actions with capabilities and performance. The traditional banking predication models are: branches urban accessibility, branches sites accessibility (percentage of sites covered), branches sites accessibility (number of branches sites covered), account transaction time, new credit product flexibility, account customer waiting time, account transaction cost, loan approval costs, and branches layout quality. The e-banking prediction models are: Internet banking transaction time, telephone banking volume flexibility, ATM suburban accessibility, and ATM sites accessibility. This research revealed that; financial performance achieved by e-banking strategy patterns is significantly lower than traditional banking. Also customers satisfaction, retention, and deposit market of e-banking are significantly lower than traditional banking, which indicates that the best operational practices in Jordan are still more traditional oriented despite the significant direction of banks in Jordan toward adopting e-banking channel.
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Дробязко, Н. С. "Ісламський банкінг: поняття та перспективи впровадження в Україні." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70821.
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робота на здобуття кваліфікаційного ступеня магістра за спеціальністю 081 "Право"В роботі розглянуто поняття «банківської системи» та охарактеризувано основні етапи виникнення ісламської банківської системи. Досліджено особливості зародження ісламського банкінгу в окремих країнах та охарактеризувано основні принципи, які використовують у своїй діяльності ісламські банки. Проаналізувані нормативні акти на основі яких функціонують ісламські банки та розглянуто особливості функціонування ісламських банків на території інших країн у сучасному світі. Визначено перспективи використання принципів ісламського банку в Україні.
21
Bassey, David Nkata. "Corporate Governance Implementation in the Nigerian Banking Industry." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5676.
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The increasing level of fraud, the collapse of banks, and the loss of confidence in the Nigerian banking industry have been attributed to poor corporate governance. The problem of this study was effective implementation of corporate governance in Nigeria where multiple regulations are in place. The purpose of this qualitative single case study was to understand how corporate governance is implemented in the Nigerian banking industry in the face of a multiplicity of regulations. The research question investigated how Nigerian bank managers implement corporate governance regulations in the face of a multiplicity of regulations. The conceptual framework was grounded in stewardship theory. Data collection included document analysis and face-to-face semistructured interviews to gain an understanding of how to implement corporate governance based on the perception of 15 purposefully selected senior managers and directors of the host bank. Data were analyzed using Yin's 5-Stage data analysis approach. Findings revealed that the involvement of senior bank managers and the adoption of global best practices, training, education, and awareness creation are the prerequisites for effective implementation of corporate governance. Findings may be used to reduce corporate failure, improve compliance, and restore confidence in the banking industry through enhancing the understanding of practitioners, investors, and policymakers on how to implement corporate governance in a highly regulated banking environment and contribute to positive social change.
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Ememe, Jude. "Leadership Strategies for Managing Change in the Nigerian Banking Industry." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4701.
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The Nigerian banking system is experiencing changes brought about by globalization. Operating in a changing business environment requires that bank leaders evolve strategies to manage and adapt to change. There are direct and indirect costs associated when banks are unable to adapt to change such as bank closures, and loss of economic and business opportunities. The purpose of this phenomenological study was to explore the lived experiences of Nigerian bank leaders regarding strategies they used to manage change in the banking industry. The conceptual framework was based on transformational leadership theory and change management theory. Data were collected from document analysis and semistructured interviews with 30 practitioners in the Nigerian banking industry who have had experience in managing organizational change in the banking industry in Nigeria. Thematic analysis revealed 8 strategies: adoption and application of technology, increased staff training, effective communication, cultural reorientation, customer service quality, cost optimization, deployment of change champions, and adoption of transformational leadership style. The findings from this study may contribute to positive social change by providing policy makers and other bank leaders with more insights on how to manage and adapt to change. Implementing these strategies may help reduce the rate of bank failures and its adverse effects on employees, families, and communities.
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Adendorff, S. A. "A decision support model for the cash replenishment process in South African retail banking." Pretoria : [s.n.], 2006. http://upetd.up.ac.za/thesis/available/etd-11092006-150852/.
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Gregory, Curtis J. "Relationship Between Emotional Intelligence and Servant Leadership in Banking." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2975.
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U.S.-based financial institutions have experienced significant failure rates since the mid-1980s. The problem within the U.S.-based banking industry is that the focus of leadership development has been primarily on cognitive abilities, whereas interpersonal skills, such as emotional intelligence, have been neglected. Research has focused on U.S. bank failures from a risk mitigation, economic, or legislative perspective, creating a gap in research on leadership behavior. The purpose of this correlation study was to determine whether a significant relationship exists between emotional intelligence and servant leadership among leaders in the U.S. small business banking industry. The theoretical framework compared intelligence types to leadership styles to explain leadership behavior. A convenience sample of leaders within the Qualtrics database of small business-bankers was surveyed from a composite survey for levels of servant leadership and emotional intelligence simultaneously. Pearson's correlation coefficient was performed to test the hypothesis. A statistically significant relationship was found between servant leadership and emotional intelligence. Social change implications of this study include improving employee engagement and retention, along with stakeholder engagement through the identification of leaders high in servant leadership style and emotional intelligence. Positive economic, social, and environmental benefits could be gained through improved organizational performance of U.S.-based banks by improving the selection and development of leaders in small business lending willing to embrace a stakeholder management theory.
25
Obi, Pamela. "Organizational Policy Prohibiting Marriage Between Coworkers in the Nigerian Banking Sector." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5644.
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The Human Resources (HR) policy prohibiting marriage between coworkers contributes to employee attrition and an unhappy, demoralized, and unengaged workforce in commercial banks in Nigeria. Marriage between coworkers has resulted in forced resignations in commercial banks in Nigeria and employees' perception of being unfairly treated in their organizations. The purpose of this qualitative case study, based on the conceptual framework of organizational justice, was to explore how bank employees whose spouses resigned due to the HR policy prohibiting marriage between coworkers respond to this policy. Fifteen such employees participated in semistructured, one-on-one interviews, and 5 other employees participated in a focus group. Data were also collected from staff handbook, exit interview records, and staff attrition reports. Data were analyzed and triangulated to ensure trustworthiness of the findings. Study findings revealed that the HR policy prohibiting marriage between coworkers negatively affected employees' perception of being fairly treated, which consequently affected their morale, sense of commitment, and productivity. Results from this study may guide decision makers and leaders in the banking sector in Nigeria in formulating policies on marriage between coworkers that will not stimulate employee turnover, disloyalty, low morale, and low productivity. Increased productivity promotes wealth and reduced unemployment, which often results in positive social change. A continuous increase in productivity and profitability may lead to business expansion, which may also lead to more employment opportunities.
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Васюренко, О. В. "Управление банковскими операциями: методология и практика." Thesis, Харьковский государственный экономический университет, 1998. http://essuir.sumdu.edu.ua/handle/123456789/51469.
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Положения и рекомендации, содержащиеся в диссертации, способствуют совершенствованию механизма функционирования кредитных институтов, повышению эффективности управления важнейшими сферами банковской деятельности. Основные положения диссертационной работы, имеющие прикладной характер, нашли применение в учреждениях ряда коммерческих банков.Положення і рекомендації, що містяться в дисертації, сприяють удосконаленню механізму функціонування кредитних інститутів, підвищення ефективності управління найважливішими сферами банківської діяльності. Основні положення дисертаційної роботи, що мають прикладний характер, знайшли застосування в установах ряду комерційних банків.
Positions and the recommendations containing in the dissertation, promote perfection of the mechanism of functioning of credit institutes, management efficiency increase of the major spheres of banking. The substantive provisions of dissertation, having applied character, have found application in commercial banks.
27
Montes, Ana Elsa. "Banking programs for employer clusters the benefits of a territory based sale program." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2392.
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The purpose of this project is to gain a better understandng of the sales opportunities available to credit unions through business-to-business relationship selling. This cluster-based approach will focus on techniques and tactics to increase sales. The project differentiates the market by companies in Riverside and San Bernardino Counties, referred to as the Inland Empire. The project will reveal the benefits of instituting a territory based sales program similar to Arrowhead Credit Union's that encourages sales professionals to learn about their region's nuances. More importantly, it addresses the advantages of relationship selling over numbers based selling.
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Vick, Sondra Kay. "Investment centers that are feasible in a credit union." CSUSB ScholarWorks, 2000. https://scholarworks.lib.csusb.edu/etd-project/1758.
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This project will identify the options available to a credit union desiring to open an office of the securities industry to provide investment products and advisory services to its member. The three options identified are becoming a branch office of an established broker/dealer, becoming an introducing broker/dealer, or purchasing an existing broker/dealer. An analysis will identify the required needs of an account executive in a computer system, client statements, and client confirmations. It will also analysis the capital requirements, the expenses of opening and running an office, fees charged to clients, and the licenses required. This project will show that any of these three options are feasible for a credit union but which option is chosen will be determined by the size and capital of the credit union undertaking this business venture.
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Loureiro, Eleonora Rodrigues. "Expansão dos correspondentes bancários no Brasil: uma análise empírica." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12138/tde-16032012-191316/.
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Nos últimos anos houve uma importante expansão na presença de correspondentes bancários em diversas regiões do Brasil. Correspondentes bancários são estabelecimentos comerciais, como lotéricas, correios ou farmácias que, além de sua atividade principal, oferecem serviços de alguma instituição financeira. Eles consistem em uma inovação que reduz os custos e diminui a necessidade de escala na oferta de serviços financeiros, aumentando assim a capacidade de alcance das instituições financeiras. Como é um tema recente para a literatura de desenvolvimento financeiro, ele ainda é muito pouco estudado. O objetivo desse trabalho é compreender o processo de propagação dos correspondentes bancários no país. Os resultados mostram uma relação de substituição entre agências bancárias e correspondentes. Além disso, há evidências de que o público atendido pelos correspondentes não é completamente igual ao atendido pelas agências, uma vez que os resultados indicam que os correspondentes se direcionam para regiões de menor renda. Também se verificou que o total per capita de indivíduos recebendo benefícios governamentais (Bolsa Família e INSS) é um fator influenciando a expansão dos correspondentes e que sua a oferta para beneficiários do INSS pode estar relacionada ao advento do crédito consignado. Não foram encontradas evidências de que os correspondentes se direcionam para regiões isoladas.In the past few years, there has been an important growth in the presence of banking correspondents in many regions of Brazil. Banking Correspondents are retail agents, like post offices, lottery kiosks and drugstores that, in addition to its main activity, offer services of some financial institution. They consist of an innovation that reduces costs and the scale needed to offer financial services, therefore improving financial institutions\' reach. As it is a recent subject to the literature of financial development, it has not yet been properly studied. The main goal of this work is to understand the expansion process of banking correspondents in Brazil. The results show the existence of a substitution relationship between bank branches and correspondents. In addition, there are evidences that the correspondents\' public is not completely equal to the bank branches\' because the results indicate that correspondents direct themselves to regions with lower income. Moreover, it was verified that government benefits are a factor influencing correspondents\' expansion and that its offer to beneficiaries of INSS might be related to the advent of payroll loans. No evidences were found that the correspondents direct themselves to isolated regions.
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Набок, Р. М. "Особливості здійснення банками операцій з довірчого управління фондами фінансування будівництва." Thesis, Українська академія банківської справи Національного банку України, 2012. http://essuir.sumdu.edu.ua/handle/123456789/52321.
Full textAbstract:
У статті розглянута специфіка таких операцій банку, як операції з довір-чого управління фондами фінансування будівництва. При цьому здійснений аналіз основних документів за операціями довірчого управління фондами фінансування будівництва, а також підходи до їх обліку.This article is dedicated to specific banking operations as trusting operations of management by the funds of financing of building. Materials contain analysis of basic documents for operations of management by the funds of financing of building, and also approach to their accounting.
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Петровська, Н. В. "Особливості оподаткування кредитних операцій у банківських установах." Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/62445.
Full textAbstract:
Дослідження проблеми оподаткування кредитних операцій
містить у собі аналіз діючої практики оподаткування банківських
операцій, а також вивчення впливу податків на їх роботу.
Актуальність даних питань викликана недостатньою науковою
розробленістю податкового аспекту регулювання діяльності банків і
зумовленою цим суперечливістю думок, оцінок і пропозицій,
висловлюваних щодо діючої системи податкових правовідносин
держави з банківським сектором.
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Степаненко, О. П., and В. Ю. Мейтус. "Організація та інформаційна підтримка фінансового моніторингу банківських операцій." Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/60403.
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У доповіді також досліджується досвід інших країн організації ФМ,
розглядаються основні недоліки та шляхи вдосконалення ФМ банківських операцій, запропоновано вдосконалену структуру бізнес-процесів ФМ, наведено вимоги до інформаційного забезпечення фінансового моніторингу банківських операцій.
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Chang, Chen. "The impact of customer-related strategies on shareholder value." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2008. https://ro.ecu.edu.au/theses/190.
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Marketing strategy has been justified by a number of criteria, including brand awareness, consumer attitudes, repeat buying and ratings of customer satisfaction; but the existing literature indicates the existence of weak relationships between these variables and sales, and almost no relationship with profitability. The 'customer perspective' of the balanced scorecard (BSC) suggests that measures of customer satisfaction might provide leading indicators with the ability to predict a firm's future financial performance; but empirical research has thus far failed to establish the existence of a consistent causal relationship between increased customer satisfaction and a firm's profitability. Similar findings cast doubt on the relationship between customer loyalty and firm profitability. Such empirical evidence is in conflict with the expectations of the service-profit chain which suggests that increases in customer satisfaction will increase customer loyalty and earn additional profits from customers. Management focus on the achievement of customer satisfaction and customer loyalty, and associated investment, might, therefore, be misguided, if they believe that the available empirical evidence supports a link between these variables and firm performance.
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Agbato, Adeola Oluwayemi. "Nigerian Banking Governance, Leadership Style, and Performance During the 2008-2009 Financial Crisis." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2949.
Full textAbstract:
The 2008-2009 global financial crisis of financial systems negatively affected about 30% of Nigerian banks, leading to profitability issues. The profitability issues led to operational challenges, downsizing, and liquidation of some banks. The purpose of this correlational study was to examine the relationship between corporate governance structure, perception of leadership style, and bank performance. This study was grounded in agency theory and used survey and archival data. Survey data were collected from 11 participants employed by commercial banks located in Nigeria, using the Multifaceted Leadership Questionnaire. Corporate governance and bank performance data were collected from annual bank reports. The model as a whole was not able to significantly predict bank performance, F(2,11,) = .361, p = .708, R2 = .083. There was no relationship between corporate governance structure, employees' perception of leadership style of bank leaders, and performance of banks. When corporate governance is practiced in organizations, it strengthens the structure of the banks. Implementation of corporate governance mechanisms serves as an internal control mechanism and reduces agency conflicts by aligning the interests of management with the interests of owners.The results of this study could be of interest to bank leaders who need to understand the relationship between corporate governance structure, employees' perception of leadership styles, and bank performance. In some previous studies, corporate governance structure and perception of leadership style were found to impact positively on bank performance. A qualitative study to ascertain why the relationship studied is not significant in correlation could be most useful as a benefit to stakeholder's understanding.
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Simpson, Steven D. "Effect of 2007-2009 Economic Crisis and Dodd-Frank Legislation on the U.S. Banking Industry." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3260.
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This correlation research study was used to investigate the impact of the Dodd-Frank legislation on the U.S. bank industry. The economic crisis of 2007-2009 had a global and significant financial impact, some of which still reverberates. In the United States, the reaction was The Dodd-Frank Wall Street Reform and Consumer Protection Act, which took effect July 21, 2010. This act has recently been the subject of academic research and remains debated in congress, with discussion focused on its repeal. The publicly available, secondary data set from banks' quarterly filed regulatory reporting provided the data used in this study. Every FDIC insured bank in the United States was included in the study. The research question for the study examined the unintended consequences of Dodd-Frank legislation as posited by the theories of Bexley (2014) and Barth, Prabha, and Swagel (2012) that Dodd-Frank was a regulatory overreaction and could have a long-term impact on a substantial number of financial institutions. From 2007 through 2013, the number of banks declined by over 1,753 institutions; a 19.82% decline. The structure of the research presumed that banks that relied heavily on consumer fees for depository services would be negatively impacted by rule changes and regulation regarding such fees. There were two research questions. The first focused on the role of the new rules in the decline of the number of banks. The second explored the role of the legislation in the financial performance of banks. Regression results resulted in not being able to reject the null hypotheses. The implication of the study for social change is that policy makers who understand these relationships may construct better regulation to mitigate unfair and deceptive consumer fees for banking services.
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Munene, Catherine W. "The service delivery process : An examination of how consumers evaluate technology-assisted service encounters in the retail banking industry." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2003. https://ro.ecu.edu.au/theses/1559.
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This study examined consumers' perceptions post-adoption of technology and how these perceptions affect their levels of dis/satisfaction and their continued use of technology·assisted service encounters. To this end, this study investigated the criteria that consumers in Western Australia's retail banking industry are likely to use when evaluating banking transactions involving EFTPOS, ATM, telephone, and Online banking modes. II examined whether these criteria changed with the mode of electronic banking in use and whether the significance of the criteria changed with
consumers' demographic characteristics. In addition, this study explored whether consumers who use these modes of electronic banking experience the paradoxes of technology adoption identified by Mick and Foumier (1998). Previous studies have shown that when evaluating the quality of services provided by organizations and their levels of dis/satisfaction with these services. Consumers are likely to base their judgements on their perceptions of the service delivery process (Lehtinen & Lehtinen, 1982; Brogowicz, Delene, & Lyth, 1990; Dllllllher & Mattsson, 1994; Danaher & Mattsson, 1998; Gronroos, 1998; Swam:, 1998). In particular, the studies have shown that the most significant element of the service delivery process is personal contact, that Is the interactions between organisations' personnel and their customers (Sclmeider & Bowen, 1985; LeBIIUic & Nguyen, 1988; Parasuraman, Zeithaml, & Beny, 198fl; Howcroft, 1993; Donner & Dudley, 1997; Nichols, Gilbert, & Roslow, 1998; Tan, Beaumont, & Freeman, 1999; Gabbott & Hogg, 2000). However, technological advancements have meant that some service organisations have changed their service delivery processes by substituting contact personnel with service delivery technologies. Consequently, consumers have been producing and delivering services for themselves by interacting with the service delivery technologies that are available (Bancel-charensol, 1999). Researchers assert that changing the characteristics of the service delivery process can result in changes in how consumers evaluate the quality of services provided by organisations and how they assess their resulting levels of dis/satisfaction (Chase, 1978; Lovelock & Young, 1979; Gronroos, 1984; Zeithaml, Parasuraman, & Beny, 1990). As such, this study examined the effects that retail banking technologies have on consumers' evaluations of the service encounter and how these evaluations translate into usage patterns. Data were collected using qualitative and quantitative research methodologies. The minimum of the qualitative phase of the study was to identify the criteria that consumers are likely to use when evaluating their technology-based banking transactions and the paradoxes of technology adoption that they are likely to experience. Twenty in-depth interviews were conducted with consumers who reported they use at least one of the four modes of electronic banking. The interviews were tape-recorded and analysed using N.U.D.I.S.T. software. The second phase of the study examined consumers' opinions towards relevant criteria identified in the qualitative phase and the effect these criteria have on consumers' use of the four modes of el«1ronic banking. Data for this stage were collected through a mail survey questionnaire that was mailed out to a sample of 1700 Western Australians. In total, 453 useable questionnaires were returned. The data were imported into SPSS v. 10 and analysed using non-parametric statistics. This study showed that consumers are likely to evaluate their electronic banking service encounters on the basis of perceived convenience, transaction aids available, and perceived risk. The findings also indicate that these criteria have sub dimensions. Perceived convenience relates to the perceived ease of transactions, perceived speed of transactions, and accessibility to consumers' transaction accounts from different locations and beyond the bank's traditional operating hours. The transaction aids include the voice prompts available with telephone banking and the visual cues available with Online banking. Perceived risk dimensions include psychological, performance, financial, and physical risks. The present study also showed that some criteria have a greater effect on consumers' use of some modes of electronic banking than others. For instance, in regards to voice prompts, psychological and performance risks appeared to have an effect on the number of tell-phone banking transactions consumers are likely to conduct. Consumers who use electronic banking can experience six of the eight paradoxes of technology adoption identified by Mick and Fournier (199g): freedom/enslavement, control/chaos, engaging/disengaging, efficiency/inefficiency, fulfils/create needs, and competence/incompetence. The findings showed that in most case one side of the paradox dominates. It appears that existing theories, instruments, and techniques of evaluating the service encounter need to be adapted to be applicable to technology-assisted service encounter;. Specifically, these theories, instruments, and techniques need to minimise or exclude elements that require consumers to evaluate their interactions with and perceptions of organisations' customer service personnel and replace them with dimensions relating to consumers’ interactions with the technologies that facilitate the service delivery process. However, an exception needs to be made for technology-assisted service encounters conducted using the telephone because in these service encounters consumers can access organisations' customer service representatives, The findings were used to propose the TASE (technology-assisted service encounters) model, which includes items relating to the three main dimensions of perceived convenience, transaction aids, and perceived risk. The TASE model can be adapted and used to measure consumers’ evaluation of the service delivery processes of organisations in various service industries. The findings of this study have significant managerial applications. Organisations can use these findings to assess the viability of commercial technologies that they intend to implement by examining consumers' perceptions of new technologies based on the relevant criteria and paradoxes identified in this study. In addition, organizations can use these findings to develop promotional strategies that address consumers' concerns about using technology-based service delivery options in order to encourage them to participate more in the service delivery process. In addition the proposed T ASE model can be used to develop an instrument for measuring consumers' levels of dis/satisfaction with technology-based service encounters in general.
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Ferreira, Caio Fonseca. "Estrutura, concorrência e performance do setor bancário em um mercado heterogêneo." Universidade de São Paulo, 2005. http://www.teses.usp.br/teses/disponiveis/12/12138/tde-13012006-093127/.
Full textAbstract:
Mercados financeiros de todo o mundo têm caminhado em direçãoo a crescente integração. Isto significa que as instituições locais estão perdendo importância? Este trabalho argumenta que devido às assimetrias informacionais envolvidas na concessão de crédito e ao papel dos bancos como monitores a resposta é não. Motivado por evidências empíricas que mostram uma grande dispersão nos spreads bancários brasileiros, desenvolveu-se um modelo de competição imperfeita onde a necessidade de monitoramento dos empréstimos e a heterogeneidade da demanda criam nichos de atuação onde é possível se proteger da competição e cobrar sistematicamente taxas mais elevadas em operações de crédito. Depósitos bancários dispensam monitoramento e, assim, tendem a apresentar concorrência mais intensa. Essa diferença competitiva entre os dois serviços das instituições modeladas pode gerar uma alocação ineficiente dos recursos na economia, prejudicando particularmente regiões menos desenvolvidas. Dados referentes ao volume de empréstimos e depósitos em diferentes municípios e Estados brasileiros suportam estas previsões.Financial markets have become increasingly integrated throughout the world. Does this mean that local financial institutions are becoming irrelevant? We argue that due to the information asymmetries involved in credit concession and banks role as monitors the answer is no. Motivated by empirical evidences that show a great dispersion among Brazilian banks interest spreads, we have developed an imperfect competition model where the need to monitor loans and the heterogeneity of demand for credit create market niches in which it is possible to systematically charge higher interest rates on credit. Bank deposits do not need monitoring; thus the tendency to more intense competition. The difference in the level of competition under which these two services operate can generate an inefficient allocation of resources in the economy, particularly harming less developed areas. Volumes of loans and deposits observed in different Brazilian cities and states support the conclusions of the model.
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Obossou, Kwami. "Essais sur le secteur bancaire et la mobilisation des recettes fiscales dans les pays en développement." Electronic Thesis or Diss., Université Clermont Auvergne (2021-...), 2024. http://www.theses.fr/2024UCFA0060.
Full textAbstract:
Face à la baisse de l'aide publique au développement et aux enjeux du financement des objectifs de développement durable à l'horizon 2030, la mobilisation des ressources internes reste la seule alternative crédible devant garantir des sources stables pour le budget national. Toutefois, les pays en développement sont confrontés à un faible niveau de mobilisation des recettes fiscales qui demeure en-dessous de 20% du PIB contre 33% au moins dans les pays développés.Parmi les secteurs devant contribuer à l'élargissement de l'assiette fiscale figure le secteur financier qui, de par son importance et ses multiples fonctions dans l'économie, constitue un potentiel fiscal sous-exploité par les pays en développement. Ainsi, l'objectif de cette thèse est d'analyser la contribution du secteur bancaire à la mobilisation des recettes fiscales dans les pays en développement d'une part et d'autre part montrer en quoi la fiscalité pourrait compromettre le niveau de performance des banques. Cette thèse est composée de trois (03) essais.Le premier essai est consacré à l'analyse de l'impact de l'accès aux informations bancaires des contribuables sur les recettes fiscales aussi bien au niveau des impôts directs que des impôts indirects. A partir d'un échantillon de 62 pays en développement sur la période de 1995 à 2016 et en utilisant la méthode des moments généralisés, nous avons montré qu'un accroissement de 1 point de l'indice d'accès aux informations bancaires entraîne une hausse de 1,1 point de pourcentage du taux de pression fiscale. Cet effet est de 2,0 points de pourcentage pour les impôts directs et de 0,98 point pour les impôts indirects. Ces effets sont renforcés dans le cadre de la promotion de la bonne gouvernance et de la participation des pays aux programmes d'assainissement des finances publiques menés généralement par le FMI.Dans le second essai, il est question de l'analyse de la relation entre la fiscalité et l'activité d'intermédiation financière des banques dans les pays membres de l'UEMOA. Ainsi, en appliquant la méthode d'estimation à effet fixe pour un panel de huit (08) pays de l'UEMOA sur la période 2000-2018, nous avons montré que la fiscalité appliquée aux banques exerce un effet d'éviction sur l'intermédiation bancaire dans le cas des pays de l'UEMOA. Ainsi, un accroissement de 1% du montant des impôts sur le bénéfice et les autres prélèvements payés par les banques (sans la taxe sur les activités financières) réduit de 0,24% le crédit accordé au secteur privé.Le troisième essai traite de la problématique de l'imposition des opérations bancaires à la taxe sur la valeur ajoutée (TVA). La TVA, qui est un impôt indirect, représente dans la plupart des pays qui l'ont adoptée, près de la moitié des recettes fiscales collectées par les administrations fiscales. Mais, elle fait l'objet de plusieurs exonérations qui entravent son rendement. Tel est le cas des banques où les opérations sont exemptées de la TVA. Cette exemption qui compromet la neutralité économique de la TVA entraine également des distorsions et des conséquences sur les services bancaires. Malgré ces raisons, certains pays ont introduit dans leur législation la taxation à la TVA des opérations de banque en vue de réduire les distorsions et la TVA rémanente. Ainsi, l'estimation réalisée pour le cas du Togo en utilisant le chiffre d'affaires des banques comme base imposable sur la période 2015-2018 montre que l'imposition à la TVA des opérations de banque pourrait générer, ceteris paribus, des recettes fiscales supplémentaires de 11,1 milliards de FCFA par an, soit 0,3% du PIB comparativement à la taxe sur les activités financières. L'imposition à la TVA des opérations de banque au Togo pourrait contribuer significativement à l'accroissement des recettes fiscales tout en rétablissant le mécanisme normal de fonctionnement de la TVA dans l'économieFaced with the decline in public development assistance and the challenges of financing the sustainable development objectives by 2030, the mobilization of internal resources remains the only credible alternative to guarantee stable sources for the national budget. However, developing countries are faced with a low level of tax revenue mobilization which remains below 20% of GDP compared to at least 33% in developed countries.Among the sectors expected to contribute to broadening the tax base is the financial sector which, due to its importance and its multiple functions in the economy, constitutes a tax potential that is under-exploited by developing countries. Thus, the objective of this thesis is to analyze the contribution of the banking sector to the mobilization of tax revenues in developing countries on the one hand and on the other hand to show how taxation could compromise the level of performance of banks . This thesis is composed of three (03) essays.The first essay is devoted to analyzing the impact of access to taxpayers' banking information on tax revenues both in terms of direct taxes and indirect taxes. From a sample of 62 developing countries over the period from 1995 to 2016 and using the generalized method of moments, we showed that an increase of 1 point in the index of access to banking information leads to an increase of 1.1 percentage points of the tax pressure rate. This effect is 2.0 percentage points for direct taxes and 0.98 points for indirect taxes. These effects are reinforced within the framework of the promotion of good governance and the participation of countries in public finance consolidation programs generally carried out by the IMF.In the second essay, it is a question of analyzing the relationship between taxation and the financial intermediation activity of banks in WAEMU member countries. Thus, by applying the fixed effect estimation method to a panel of eight (08) WAEMU countries over the period 2000-2018, we have shown that the taxation applied to banks has a crowding out effect on the banking intermediation in the case of WAEMU countries. Thus, an increase of 1% in the amount of taxes on profits and other levies paid by banks (without the tax on financial activities) reduces the credit granted to the private sector by 0.24%.The third essay deals with the problem of imposing value added tax (VAT) on banking operations. VAT, which is an indirect tax, represents in most countries that have adopted it, almost half of the tax revenue collected by tax administrations. But, it is subject to several exemptions which hamper its performance. This is the case for banks where operations are exempt from VAT. This exemption, which compromises the economic neutrality of VAT, also leads to distortions and consequences on banking services. Despite these reasons, some countries have introduced VAT taxation of banking operations into their legislation in order to reduce distortions and residual VAT. Thus, the estimate carried out for the case of Togo using the turnover of banks as a taxable base over the period 2015-2018 shows that the VAT imposition of banking operations could generate, ceteris paribus, tax revenue additional of 11.1 billion FCFA per year, or 0.3% of GDP compared to the tax on financial activities. The imposition of VAT on banking operations in Togo could contribute significantly to increasing tax revenues while restoring the normal functioning mechanism of VAT in the economy
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Diete-Spiff, Josephine Aruoriwo. "Determining Sustainable Strategies for Directors of Microfinance Banks in Nigeria." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/1779.
Full textAbstract:
The Nigerian microfinance banks often close their offices abruptly, leading to the loss of shareholders' funds. The purpose of this phenomenological study was to explore strategies microfinance bank directors use to maintain business sustainability. The concepts of microfinance banking, sustainability value, and strategic management theory formed the conceptual framework for this study. Twenty managing directors from microfinance banks in the Anambra state of Nigeria participated in semistructured interviews. The data analysis process involved the use of Moussakas' modified van Kaam process, which resulted in the emergence of 3 themes: strategic management, fear of microlending, and maintaining sustainability. The emergent themes indicated the necessity of a strategic management focus on maintenance of sustainability, growth in microfinance banking knowledge, best practice implementations, savings mobilization, technological input, and expansion of microlending services. The implications for positive social change involved the potential for bank directors to apply these findings to improve Nigerian microfinance banking performance and provide regular payments of shareholders' dividends. The increase in shareholders' funds and provision of credit administration to indigent Nigerians may contribute to economic growth within local communities, decrease crime, and increase income generating business activities in Nigeria.
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Goulart, André Moura Cintra. "Gerenciamento de resultados contábeis em instituições financeiras no Brasil." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-17032008-124153/.
Full textAbstract:
As instituições financeiras apresentam, como particularidade, a dependência de recursos de terceiros para o desenvolvimento de suas atividades, assumindo importância a realização de captações a baixos custos. Para tanto, é fundamental a manutenção de imagem de solidez financeira, eficiência de desempenho e boa reputação. Neste contexto, entende-se que a suavização de resultados (income smoothing) é prática de gerenciamento de resultados contábeis (GR) de especial interesse para os bancos. Isto decorre da relevância, no segmento bancário, de transmitir imagem de constância de resultados, evitando-se a apresentação de altas volatilidades nos lucros divulgados, as quais podem afetar negativamente a percepção dos investidores quanto aos padrões futuros de resultados e quanto aos riscos envolvidos nas operações da instituição. O presente trabalho investiga a utilização, pelas instituições financeiras (IF) em atuação no Brasil, da contabilização de operações de crédito, títulos e valores mobiliários (TVM) e derivativos para fins de GR. Questiona-se se os padrões contábeis vigentes no sistema financeiro nacional (SFN), nas três áreas mencionadas, estão sendo empregados com o propósito de suavização de resultados. Na pesquisa empírica, adotando-se as técnicas de correlação e regressão, foram avaliados dados contábeis semestrais das 50 maiores IF em atuação no Brasil, no período de junho de 2002 a dezembro de 2006, tendo em vista identificar a possível utilização da PDD (provisão para devedores duvidosos nas operações de crédito) ou de ajustes a valor de mercado de TVM ou do resultado com derivativos para a suavização de resultados. As análises são realizadas para o conjunto das 50 maiores instituições, com o objetivo de apreender o comportamento geral do SFN, não sendo propósito a identificação de comportamentos individualizados em termos de GR. Os resultados obtidos indicam o emprego das operações de crédito e derivativos na suavização de resultados contábeis e também dos ajustes positivos a valor de mercado de TVM. O efeito na suavização de resultados revelou-se mais forte no caso de operações de crédito, por meio da PDD, e derivativos, por meio do resultado com derivativos, nesta ordem de importância, tendo posição de menor relevância os ajustes a VM de TVM. Constatou-se que a PDD é o instrumento mais \"poderoso\" em termos de suavização de lucros bancários, seguido pelos derivativos; os ajustes positivos a VM de TVM também favorecem a suavização de resultados contábeis, mas desempenham papel menos relevante, não contribuindo de forma tão significativa como a PDD e o resultado com derivativos. Quanto aos derivativos, o efeito de suavização de resultados alinha-se com sua utilização como instrumento de proteção (hedge), de maneira a evitar maiores flutuações nos lucros contábeis das IF. Em suma, constatou-se o efeito de suavização no resultado contábil por meio das despesas com PDD (operações de crédito), resultado com derivativos e também, mas em menor intensidade, por meio das receitas com ajustes positivos a VM de TVM. As despesas com ajustes negativos a VM de títulos, por sua vez, não tiveram confirmada sua participação no processo de GR e de suavização dos lucros das instituições financeiras em atuação no Brasil.Financial institutions present, as a distinctive feature, a dependence of financial resources from third parties for the development of their activities. This way, the obtaining of low cost funding becomes a major issue and in order to succeed in doing so, it is fundamental to sustain financial soundness, performance efficiency and a good reputation. In this context, income smoothing is perceived to be an earnings management (EM) practice of especial interest for banks. This derives from the fact that it is relevant - for the banking industry -, to transmit an image of constant earnings, thus preventing high volatilities in reported earnings, which could affect negatively investors\' perception concerning future levels of earnings as well as the risks taken in the operations carried out by the institution. This work investigates the employment of credit, securities and derivatives accounting by financial institutions in Brazil, for the purpose of managing results. The question is whether actual accounting standards of the Brazilian financial system (BFS) - in the three mentioned areas -, are being used so as to smooth earnings. In the empirical research, considering the period of June 2002 to December 2006, semiannual accounting data from the 50 greatest financial institutions in Brazil were analyzed so as to identify any pattern of income smoothing by means of loan & loss provision, unrealized gains or losses on securities or net gains (or losses) on derivatives. The analyses were conducted for the 50 greatest financial institutions taken as a whole, so as to grasp the general behavior of the Brazilian financial system. This way, individual behavior of any particular institution in terms of EM is not the purpose of this work. The results obtained in this work hints at the employment of credit and derivatives accounting as well as unrealized gains on securities in order to smooth earnings. The income smoothing effect proved to be more prominent in the case of loan & loss provisions derived from credit operations. Derivatives accounting were found to be next in importance, being unrealized gains on securities the less relevant source of smoothing. As for derivatives, the income smoothing effect is in accordance with their use as an instrument of hedging: they prevent great fluctuations (in terms of earnings) from happening. In short, this work indicates that the income smoothing is brought into effect by loan & loss provisions, gains (losses) on derivatives as well as via unrealized gains on securities (to a lesser degree). The unrealized losses on securities, however, had neither a role in the process of EM nor were they items that could account for income smoothing of financial institutions in Brazil, according to the estimates obtained from the correlation and regression analysis.
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Ogundoro, Oluwafisayo. "In Search of Work-Life Balance: Organizational and Economic Challenges Confronting Women in Banking and Management Consulting Firms in Southwest Nigeria." Digital Commons @ East Tennessee State University, 2019. https://dc.etsu.edu/etd/3674.
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Married women in the banking and management consulting firms in Nigeria encounter challenges that affect their commitment to their families while working long hours in demanding jobs. This study explores the challenges married women encounter and the impacts they have on women’s family lives, social lives, and health. I analyze primary and secondary sources to understand how organizational work culture such as long working hours, work competitiveness, and Nigeria’s unstable economy negatively affect the work-life balance of married women in banking and management consulting firms. Although participants shared the belief that their workplaces practiced “equality,” their descriptions of daily life activities indicate that women did not enjoy egalitarian conditions at work or at home. This study brings to light the challenges faced by married women and suggests how the Nigerian government can promote gender equality in the workplace through the review and amendment of the Nigerian Labor policy.
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Ковальчук, А. А. "Оцінювання ефективності роздрібного бізнесу банків." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12608.
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У роботі розглядаються теоретичні основи розвитку роздрібних послуг у сучасних умовах.
Досліджено теоретичні основи розвитку роздрібних послуг у сучасних умовах.
Проаналізовано результати діяльності банку «Ощадбанк» на основних сегментах обслуговування фізичних осіб.
Надано характеристику мікро- та макроекономічним факторам, що впливають на розвиток роздрібного бізнесу в Україні;
Запропоновано шляхи покращення обслуговування фізичних осіб банку «Ощадбанк».The theoretical bases of development of retail services in modern conditions are investigated. The results of Oschadbank's activity in the main service segments of individuals are analyzed. The characteristic of micro- and macroeconomic factors influencing the development of retail business in Ukraine is given. The results of Oschadbank's activity in the main service segments of individuals are analyzed. Ways to improve the service of individuals of Oschadbank Bank are proposed.
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Ivarsson, Ellen, and Frida Brogren. "Det är dags att dra sitt strå till stacken : Implementeringen av Agenda 2030 i banksektorns hållbara verksamhetsstyrning." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-79058.
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Agenda 2030 är en gemensam handlingsplan som tagits fram av Förenta Nationernas (FN) medlemsländer för att uppnå hållbar utveckling. Målsättningen är att de globala målen ska vara uppnådda till år 2030, men för att visionen ska bli verklighet krävs det att alla aktörer tar sitt hållbarhetsansvar. Därmed är det nödvändigt att företagen utvecklar nya verktyg och processer som bidrar till en hållbar utveckling. Tidigare forskning visar att implementeringen av hållbarhet i verksamhetsstyrningen är komplex, därför är det av betydelse att utveckla kunskapen kring implementeringen av Agenda 2030 hos en aktör som har ett betydande inflytande på den hållbara utvecklingen. Syftet med studien är att tydliggöra hur och varför banksektorn implementerar Agenda 2030 i verksamhetsstyrningen. Studiens teoretiska syfte är att visa hur incitamenten till CSR bidrar till en hållbar verksamhetsstyrning. Således avser studien att bidra till den kunskapsutveckling som är nödvändig kring bank-sektorns CSR-arbete för uppnåendet av de globala målen. För att uppnå syftet har studien undersökt fem olika banker i Värmland utifrån en kvalitativ forskningsansats. Med hjälp av tio semistrukturerade intervjuer har bankernas implementering av Agenda 2030 i verksamhetsstyrningen undersökts. Studien visar att incitamenten för att implementera hållbarhet och Agenda 2030 i verksamhetsstyrningen har förändrats. De mest centrala drivkrafterna för ett hållbart agerande är påtryckningar från intressenter, en fråga om överlevnad, erhållande av legitimitet liksom ett eget ansvarstagande. Vidare indikerar studien att Agenda 2030 till viss del är implementerad i banksektorns hållbara verksamhetsstyrning. De styrmedel som främst inkluderar Agenda 2030 är planering, cybernetisk styrning och administrativ styrning. Däremot används inte belönings- och bonussystem för att uppmuntra till ett hållbart agerande, utan studien visar snarare på att kulturstyrning bör användas för att påverka medarbetarnas beteende. För att hållbarhet och Agenda 2030 ska bli en del av kärnverksamheten är det därmed nödvändigt att utveckla och förändra kulturstyrningen. Studien visar att hållbar utveckling och uppnåendet av Agenda 2030 uppnås när företagens hållbarhetsarbete fortlöper och kontinuerligt förbättras.Agenda 2030 is a joint action plan developed by the member states of the United Nations (UN), in order to reach sustainable development. The ambitions are that the Sustainable Development Goals (SDGs) should be reached by 2030, but everyone needs to work together to make that happen. Therefore, companies must develop new tools and processes to contribute to sustainable development. Previous research shows that the implementation of sustainability in the operations management is complex. Hence, it is of great importance to create knowledge about the implementation of Agenda 2030 for an actor that plays a significant part of the sustainable development. The aim of this study is to clarify how and why the banking sector implements Agenda 2030 in their operations management. The theoretical aim is to show how incentives of CSR contributes to sustainable operations management. Therefore, this study contributes to developing the knowledge necessary for the banking sector, in order to reach the SDGs through their work with CSR. To fulfill the purpose, five different banks in Värmland have been investigated through a qualitative research approach. Throughout ten semi-structured interviews, the implementation of Agenda 2030 in the operations management of the banks have been investigated. The study shows that the incentives for implementing sustainability and Agenda 2030 in the operations management have changed. The most crucial incentive for sustainable actions is instigations from stakeholders, a matter of survival, obtaining legitimacy as well as the company’s own responsibility. Further, the study indicates that Agenda 2030 is partly implemented in the banking sector’s sustainable operations management. The controls that mainly include Agenda 2030 are planning, cybernetic control and administrative control. However, rewards and compensations are not used in the banking sector to encourage sustainable actions. In this regard, cultural control should be used in order to affect the behaviour of the employees. For sustainability and Agenda 2030 to be a part of the core business, is it crucial to develop and change the cultural control. This study shows that sustainable development and achievement of Agenda 2030 are completed when the sustainability of the companies continually is improved.
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Leake, Stacie. "Sales incentive program design and compensation." CSUSB ScholarWorks, 2000. https://scholarworks.lib.csusb.edu/etd-project/1707.
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"This project provides a blueprint that will allow Arrowhead Credit Union to clarify and confirm the new sales accountabilities associated with sales jobs within the organization, and to design and implement compensation plans that are successful and aligned with the company's objectives."
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Brown, Rachael Annette. "Exploring the Performance of the Financial Service Cooperative Industry in Grenada." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3660.
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The 2008 financial crisis impacted the Caribbean financial sector with declining liquidity and profitability, and return on assets falling to 0.7% from 2.6%. The purpose of this single case study was to explore strategies that credit union executives in Grenada used to consistently maintain profitability. The targeted study population consisted of four credit union executives responsible for operations, administration, and regulations in the financial service cooperative industry in Grenada. The social influence of power theory was the conceptual framework that grounded this study. The data collection process included semistructured interviews and document (annual reports and cooperative society laws) review. Data analysis involved the thematic approach, using word frequency, coding, and text search to identify underlying themes. Themes that emerged from the study included risk management, investment policies, and the influence of executives decisions' on consistent profitability. Study findings may contribute to positive social change by helping credit union executives maintain profitability, resulting in the potential to benefit local communities by supporting projects that improve the quality of life.
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Boni, Margaret Mary. "A study of Washington Mutual a formidible competitor in the Southern California market." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2179.
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This project examines the Southern California and Inland Empire banking environment during the period from 1992 to 1997. It includes an analysis of Washington Mutual's market strategy, and financial strategy for entering this fiercely competitive environment. Washington Mutual's competitive advantages and weaknesses will be analyzed to understand its approach to capturing strong market presence.
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Паєта, І. Ю. "Депозитна політика банку." Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81674.
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Актуальність теми кваліфікаційної магістерської роботи полягає у необхідності визначення управління депозитною політикою банку в умовах нестабільності економіки країни.
Об’єктом дослідження є система економічних відносин, пов’язаних із здійсненням ефективного управління депозитною політикою банку в сучасних умовах.
Предмет дослідження – теоретичні та практичні засади системи управління депозитною політикою.
Основний результат роботи: на основі даних ПАТ КБ «ПриватБанк» та деяких внутрішніх та зовнішніх факторів, було проведено дослідження їх впливу на рівень осідання депозитних ресурсів в установі. За допомогою розрахунків у програмному комплексі STATA, було визначено, що кількість структурних підрозділів банків, процентна ставка, реальний ВВП, обсяги проблемних кредитів мають найбільший вплив на рівень осідання депозитів у банкуАктуальность темы квалификационной магистерской работы заключается в необходимости определения управления депозитной политикой банка в условиях нестабильности экономики страны. Объектом исследования является система экономических отношений, связанных с осуществлением эффективного управления депозитной политикой банка в современных условиях. Предмет исследования - теоретические и практические основы системы управления депозитной политикой. Основной результат работы: на основе данных ПАО КБ «ПриватБанк» и некоторых внутренних и внешних факторов, было проведено исследование их влияния на уровень оседания депозитных ресурсов в учреждении. С помощью расчетов в программном комплексе STATA, было определено, что количество структурных подразделений банков, процентная ставка, реальный ВВП, объемы проблемных кредитов имеют наибольшее влияние на уровень оседания депозитов в банке.
The relevance of the topic of master's thesis is the need to determine the management of the bank's deposit policy in the instability of the economy. The object of the study is the system of economic relations associated with the implementation of effective management of the bank's deposit policy in modern conditions. The subject of research is the theoretical and practical principles of the deposit policy management system. The main result of the work: based on the data of PJSC CB "PrivatBank" and some internal and external factors, a study of their impact on the level of subsidence of deposit resources in the institution was conducted. Using calculations in the STATA software package, it was determined that the number of structural units of banks, interest rates, real GDP, the volume of problem loans have the greatest impact on the level of deposits in the bank.
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Berg-Yuen, Pia Eeva Kaarina. "Operational risk capital in banking." Thesis, University of Cambridge, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.612200.
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Grafsky, Ann. "Branch alternatives model." CSUSB ScholarWorks, 2000. https://scholarworks.lib.csusb.edu/etd-project/1635.
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Walters, Iva. "Strategies for Recruiting Cybersecurity Professionals in the Financial Service Industry." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3964.
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The cybersecurity market is the fastest growing market in the United States; as such, leaders in financial institutions recognize their businesses are vulnerable, as money is accessible within computerized banking systems. The purpose of this multiple case study was to explore what strategies financial service leaders- use to recruit cybersecurity professionals. The conceptual framework for this study was the hierarchy of needs and stakeholder management theory. Data collection involved company archival documents and semistructured, open-ended interviews with 5 financial service leaders in the Midlands area of South Carolina who recruited skilled cybersecurity professionals to support long-term business sustainability. Coding, clustering, and theme development evolved through coding key words and actions, drawing ideas together into clusters, and evolving the prominent ideas into themes. During data analysis, the theoretical propositions underwent a sequential process, which included coding the data by hand. The use of member checking and methodological triangulation increased the trustworthiness of the study. Analysis revealed 3 themes: increased training, broadened social networking, and improved communication. Financial service leaders can use training to educate and recruit new cybersecurity professionals. Also, findings suggest the need for training to improve social networking and communicate as a team to increase profitability. The findings from this study may contribute to social change by helping business owners recruit skilled professionals to prevent or reduce cybersecurity threats.