Restructuring of a Bad Debt Portfolio in a Commercial Bank in the Midst of an Economic Transition Period - Case Study: Powszechny Bank Gospodarczy W Łodzi

Author(s):  
Slawomir Lachowski
2012 ◽  
Vol 69 (3) ◽  
pp. 227-230 ◽  
Author(s):  
Dragica Pesut ◽  
Milica Bulajic ◽  
Aleksandar Lesic

Background/Aim. Increased incidence of extrapulmonary tuberculosis (XPTB) is reported worldwide. Serbia is a country in socio-economic transition period with lowmiddle HIV prevalence and intermediate-to-low tuberculosis (TB) incidence rate, 100% directly observed treatment (DOT) coverage, and mandatory BCG vaccination at birth. The aim of the study was to examine the incidence trend and clinical features of XPTB in Serbia during a 15-year period. Methods. This retrospective observational study included XPTB cases diagnosed in the period between 1st January 1993 and 31st Decembre 2007, according to the reports of the National Referral Institute of Lung Diseases and Tuberculosis in Belgrade and Central Tuberculosis Register. Population estimates with extrapolations were based on 1991 and 2002 census data. Results. While the overall TB incidence rate showed a slight, not significant decreasing trend (p = 0.535), a significant increase was found for XPTB (y = 1.7996 + 0.089x; R2 = 0.4141; p = 0.01). A total of 2,858 XPTB cases (newly diagnosed and 10% relapses) gave an average age specific incidence rate of 2.51/100,000 population (95% confidence interval, SD = 0.6182) with 8.9% annual increase. The male-to-female ratio was 0.54. Lymph nodes were most frequently affected site (48.5%) followed by genitourinary (20.5%), pleural (12%), and osseo-arthicular (10.3%) TB. Treatment outcome was successful in 88.29% of patients (cured and completed), 3.64% died, 5.18% interrupted, 0.57% displaced, and 2.3% unknown. Conclusion. Increasing trend of XPTB incidence rate may be a result of increased morbidity due to still present risk factors, possible higher detection rate in Serbia and better notification. A high coverage of newborns with BCG vaccination at birth might contribute to a decreased number and rare XPTB cases in children.


2018 ◽  
Vol 10 (11) ◽  
pp. 4006 ◽  
Author(s):  
Xiao Li ◽  
Chunmei Zheng ◽  
Gang Liu ◽  
Muhammad Sial

From the perspective of the effectiveness of internal control, according to the Stakeholder Theory, Principal-Agent Theory and Reputation Theory, this paper analyzes comparatively the influences of internal control on the assumption of corporate social responsibility (SCPS) from the accrual basis, and the fulfillment of corporate social responsibility (CSRF) from the cash flow system respectively. Using a sample of 1767 firms listed in China between 2011 and 2016, we find that effective internal control has significantly promoted enterprises to assume social responsibilities. Meanwhile, effective internal control substantially improves the fulfillment of corporate social responsibility. This study overcomes the current situation that the two concepts of assumption and fulfillment of corporate social responsibility have not been distinguished in previous literature. We suggest that, in the economic transition period, the positive role of internal control in corporate governance should be promoted to protect the legitimate rights and interests of stakeholders; the adverse impact of the principal-agent relationship between shareholders and management on corporate governance should be avoided, building high-quality internal control; enterprises achieve steady and sustainable development process by the positive reputation value and robust external monitoring mechanism. This research is of practical importance to strengthen the subsequent construction of the internal control system and the long-term practice of corporate social responsibility.


2022 ◽  
Vol 9 ◽  
Author(s):  
Peijun Ju ◽  
Wenchao Yan ◽  
Jianliang Liu ◽  
Xinwei Liu ◽  
Liangfeng Liu ◽  
...  

As a sensitive, observable, and comprehensive indicator of climate change, plant phenology has become a vital topic of global change. Studies about plant phenology and its responses to climate change in natural ecosystems have drawn attention to the effects of human activities on phenology in/around urban regions. The key factors and mechanisms of phenological and human factors in the process of urbanization are still unclear. In this study, we analyzed variations in xylophyta phenology in densely populated cities during the fast urbanization period of China (from 1963 to 1988). We assessed the length of the growing season affected by the temperature and precipitation. Temperature increased the length of the growing season in most regions, while precipitation had the opposite effect. Moreover, the plant-growing season is more sensitive to preseason climate factors than to annual average climate factors. The increased population reduced the length of the growing season, while the growing GDP increased the length of the growing season in most regions (8 out of 13). By analyzing the impact of the industry ratio, we found that the correlation between the urban management of emerging cities (e.g., Chongqing, Zhejiang, and Guizhou) and the growing season is more significant, and the impact is substantial. In contrast, urban management in most areas with vigorously developed heavy industry (e.g., Heilongjiang, Liaoning, and Beijing) has a weak and insignificant effect on plant phenology. These results indicate that different urban development patterns can influence urban plant phenology. Our results provide some support and new thoughts for future research on urban plant phenology.


2018 ◽  
Vol 101 (11) ◽  
pp. 10271-10282 ◽  
Author(s):  
I.D.E. van Dixhoorn ◽  
R.M. de Mol ◽  
J.T.N. van der Werf ◽  
S. van Mourik ◽  
C.G. van Reenen
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