scholarly journals An Evaluation of Calculus Instruction in a Full Credit System and Suggestions for Improvement: A Case Study

2017 ◽  
Author(s):  
Yu-Qing YAN ◽  
Qing-Yun LUO ◽  
Pu-Pei LIAO ◽  
Jian-Mei ZhANG ◽  
Zhen-Hua ZHANG
Keyword(s):  
Credit System ◽  
Full Credit ◽  
Calculus Instruction

scholarly journals Corporate governance and performance: A study of the reform of cooperative credit system in Italy

2020 ◽  
Vol 18 (1, Special Issue) ◽  
pp. 370-381
Author(s):  
Elena Bruno ◽  
Giuseppina Iacoviello
Keyword(s):  
Corporate Governance ◽  
Radical Change ◽  
Governance Structure ◽  
Credit System ◽  
Corporate Governance Structure ◽  
Control Functions ◽  
Pilot Model ◽  
And Performance ◽  
Universal Applicability

The aim of the paper is to identify and discuss the suitability of the corporate governance structure of the Cooperative Banking Group (CBG) for preserving the distinctive characteristics of the cooperative credit banks (CCBs), such as mutuality and localism, as well as for guaranteeing the levels of capitalization, respecting the overall performance objectives. The analysis methodology uses a case study. The paper provides some reflections on the possible impacts of a radical change in the Italian cooperative credit system following the 2016 reform. The pilot model needs further adjustments in itinere, based on rigorous empirical tests conducted to confer on it the characteristics of universal applicability in the context of the CCBs. The major contribution of the paper is evident from the resulting interpretative process; the analysis conducted on a case study allows us to highlight the importance of the organizational dimension in the CCBs; the performances achieved by these, although with some distinctions throughout the Italian territory, are the result of the adequacy of the governance structures and the corporate control functions, which, even when partly outsourced, are always rigorously inspired by the logic of interconnection among those responsible for the functions themselves

scholarly journals Kredit Rentenir dan Silaturahmi

2020 ◽  
Vol 12 (1) ◽  
pp. 102-116
Author(s):  
Novita Rahayu Pratiwi ◽  
Maretha Ika Prajawati ◽  
Basir S
Keyword(s):  
Qualitative Research ◽  
Venture Capital ◽  
School Environment ◽  
Secondary Data ◽  
Boarding School ◽  
Primary Data ◽  
Credit System ◽  
The People

The study aims to analyze the meaning of debt according to the people of Kampung Kauman who prefer moneylenders than banks as their source of credit. This qualitative research uses a case study. Primary data were obtained through interviews with residents of Kampung Kauman, Pasrepan Village, Pasuruan Regency, East Java, which is located in an Islamic boarding school environment with a religious type of community. Secondary data in the form of details of the credit system to moneylenders. The sample used is saturated, i.e. all those who are credit members to loan sharks. Total informants numbered 21 of 30 households in Kauman Village. The results of this study indicate that the meaning of credit to loan sharks for the community in the study site environment is venture capital, a friendly place of association, mutual relief among credit members, and regarding usury laws on credit.

scholarly journals Unpacking China’s Social Credit System: Informatization, Regulatory Framework, and Market Dynamics

2020 ◽  
Vol 45 (1) ◽  
Author(s):  
Lianrui Jia
Keyword(s):  
Big Data ◽  
Population Analysis ◽  
Self Regulation ◽  
The Self ◽  
Internet Technology ◽  
Credit System ◽  
Social Credit ◽  
Internet Users ◽  
Regulatory Data

Background  China, with a population of 802 million internet users, a handful of the world’s largest internet companies, and an unfolding Social Credit System (SCS), is often criticized for exerting its data power to surveil and discipline its population. Analysis  This article first provides a historical and situated analysis of the SCS as a part of China’s informatization and datafication processes. It then highlights problems in the current legal and regulatory data-protection framework and discusses the self-regulation practices of the private sector. Conclusions and implications  Overall, this case study provides a historical and contextualized understanding of China’s SCS and related big data developments and assesses the implications of these development for the globalizing Chinese internet, technology companies and the Chinese public.Contexte  Avec une population de 802 million d’utilisateurs d’Internet, avec quelques des plus grandes sociétés Internet du monde, et une Système de Crédit Sociale (SCS) en pleine développement, La Chine est souvent critiqué pour utilizer son pouvoir de données pour surveiller et discipliner sa population. Analyse  Tout d’abord, cet article fournit une analyse historique et située de la SCS comme partie des processus de informatisation et datafication de la Chine. Ensuite, il souligne les problèmes du cadre juridique et régulatoire actuel en matière de protection des données et examine les pratiques d’autorégulation du secteur privé.Conclusions et implications  En global, cette étude de cas fournit une compréhension historique et contextualisée du SCS chinois et de l’évolution du Big Data, et évalue les implications de ce développement pour l’Internet chinois en pleine mondialisation, les entreprises technologiques et le public chinois.

TAXATION CONSIDERATIONS FOR AN AUSTRALIAN COMPANY CARRYING ON PETROLEUM EXPLORATION AND DEVELOPMENT IN PAPUA NEW GUINEA

1987 ◽  
Vol 27 (1) ◽  
pp. 35
Author(s):  
Peter A. Wilson
Keyword(s):  
Papua New Guinea ◽  
New Guinea ◽  
Petroleum Exploration ◽  
Credit System ◽  
Tax Assessment ◽  
Full Credit ◽  
Financial Benefits ◽  
The Many ◽  
Full Consideration ◽  
Australian Company

The Australian Income Tax Assessment Act, 19S6 (the Act) has recently been amended by the inclusion of a full foreign tax credit system (FTCS) to replace the partial and exempt system previously existing. In view of this change, and the increase in Australian participation in Papua New Guinea (PNG), petroleum exploration re-consideration of conventional corporate structuring into PNG is warranted.In considering the form of a tax effective structuring, it will be necessary to consider matters such as the following:obtaining an appropriate mix of debt and equity with the debt provided in a form so that the service fee will not qualify as interest for FTCS purposes;structuring the PNG operations through a subsidiary incorporated out of Australia, e.g. PNG;ensuring that the shareholding in the company is appropriate to enable a full credit for 'underlying taxes'; andobtain any 'tax sparing relief available due to the PNG treatment of interest and dividends.These aspects and the many other relevant planning points require consideration of complex legislation. In the absence of direct legal precedent, proper and full consideration is warranted if all intended financial benefits are to be obtained.

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