Search results for "Credit"

Microcredit as a tool for combating financial exclusion in Italy: the differences on a regional and local level

2016

This paper proposes a mapping of microcredit (social and productive) in the period from 2005 to 2013 in three main Italian regions. Later we offer a description of the micro-credit initiatives promoted by cooperative credit banks trying to take advantage of any differences in the initiatives promoted by other types of operators in terms of default rates of loans. The differences will be commented on the basis of the distinctive features of this category of these relationship banks in order to identify a possible way of development of microcredit in Italy

Banca ética y banca cooperativa. Un análisis comparativo a través del estudio de Caixa Popular y de Fiare Banca Ética

2017

Los bancos sociales representan en la actualidad una alternativa a la banca convencional, sobre todo para aquellos clientes que demandan un consumo socialmente responsable. La banca social está formada por dos tipos diferentes de entidades de crédito: los bancos cooperativos y los bancos éticos. Los primeros desarrollan su actividad desde hace ya más de un siglo a través de un modelo de banca de proximidad enfocada al territorio. Los segundos llevan tres décadas aproximadamente de funcionamiento, dirigiéndose a la realización de inversiones socialmente responsables (proyectos sociales y medioambientales). En el presente trabajo se analizan las similitudes y diferencias entre ambos modelos d…

Valsts budžeta procesa analīze un pilnveidošana

2012

Promocijas darba „Valsts budžeta procesa analīze un pilnveidošana” anotācija Promocijas darba mērķis ir, izpētot valsts budžeta procesa teorētiskās koncepcijas un veicot Latvijā un citās valstīs īstenoto budžeta procesa salīdzinošu analīzi, atklāt galvenās problēmas un izstrādāt priekšlikumus valsts budžeta procesa pilnveidošanai. Promocijas darba pirmajā nodaļā ir izpētīti valsts budžeta procesa teorētiskie aspekti, apkopojot finanšu teorijā pastāvošās atziņas par valsts budžeta procesu un izvēršot diskusiju par tā saturisko izpratni. Formulējot valsts budžeta procesa galveno mērķi un nosakot tā sasniegšanas uzdevumus, ir uzsvērta budžeta procesa nozīme valsts sociāli ekonomiskajā attīstīb…

Naudas plūsmas izmantošana uzņēmuma finanšu analīzē

2007

Promocijas darba mērķis ir uz naudas plūsmas un to ietekmējošo faktoru, koeficientu un naudas plūsmas noteikšanas normatīvo aktu analīzes pamata izstrādāt priekšlikumus naudas plūsmas pārskata pilnveidošanai, naudas plūsmas analīzes un pārvaldības uzlabošanai, kā arī nākotnes naudas plūsmas noteikšanai. Pirmajā nodaļā tiek analizēts naudas plūsmas jēdziens ekonomiskajā teorijā un loma uzņēmuma finanšu analīzē. Otrajā nodaļā, pamatojoties uz iepriekšējā nodaļā izpētīto teoriju un metodiku, tiek pētīta naudas plūsmas rādītāju izmantošana uzņēmuma finansiālā stāvokļa novērtēšanā. Pamatojoties uz teorētisko aspektu pētījumu un naudas plūsmas rādītāju praktisko analīzi, trešajā nodaļā tiek izstr…

Perspectives of tax reforms in Croatia: expert opinion survey

2014

In order to shape tax reform it is necessary objectively to assess the current stateof-the- art of and of the outlook for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest- adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of a broad expert opinion survey about the Croatian tax system. The most interesting results suggest the maintenance/(re)introduction of different tax incentives and reduced VAT rates, rejection of a flat tax as well as decrease of tax brackets, an increase in alcohol and tobacco duties, the introduction of a financial activities tax, a furth…

At the temporary-permanent interface: Overcoming knowledge boundaries with boundary objects

2021

Abstract There is no shortage of literature on managing complex projects. However, we lack an understanding of projects in which the complexity goes beyond technical, financial and time-related challenges. We report on two Nordic business school accreditation projects, where the major management challenge is the knowledge boundaries institutionalized deep into the ethos of the schools. We focus on the project team’s use of boundary objects – a communication device across social groups – to expose and overcome knowledge boundaries materializing at temporary-permanent interface. We identify three progressively more challenging boundary object uses: informative, interactive and integrative. Co…

The Assurance of Quality of Education in Context the Higher Education Reforming Process (Bologna Process)

2006

In the article standards and directions of quality assurance in the European Higher Education Area are presented. Quality of education is presented on examples of poland and France. The independent agency - SAC (State Accreditation Commission) appointed in Poland and National Evaluation Committee CNE (Comite National d`Evaluation) in France directs and evaluates researches, teaching and management of higher education institutions. Processes of institutional evaluation are connected with higher education mission.

Holes in the Dike: the global savings glut, U.S. house prices and the long shadow of banking deregulation

2015

We explore empirically how capital inflows into the US and financial deregulation within the United States interacted in driving the run-up (and subsequent decline) in US housing prices over the period 1990-2010. To obtain an ex ante measure of financial liberalization, we focus on the history of interstate-banking deregulation during the 1980s, i.e. prior to the large net capital inflows into the US from China and other emerging economies. Our results suggest a long shadow of deregulation: in states that opened their banking markets to out-of-state banks earlier, house prices were more sensitive to capital inflows. We provide evidence that global imbalances were a major positive funding sh…

IL IUS IURANDUM IN IURE DELATUM NEL PROCESSO FORMULARE ROMANO

2014

Does persistence in using R&D tax credits help to achieve product innovations?

2021

Despite the generosity of its tax system, Spain is far from EU countries in terms of R&D spending and innovation outcomes. A policy instrument commonly used to foster firms’ R&D investment are tax incentives. The use of this instrument is not generalized in firms spending on R&D, and only a fraction of firms are regular claimants. This paper investigates whether persistence in using tax credits is positively related to product innovations, beyond R&D investments. We consider that firms investing in qualified R&D and using tax credits regularly are likely to be firms aiming at innovating. By contrast, occasional tax credit users may be firms investing in R&D for different reasons, such as ex…