The Impact of Automated Teller Machines on Customers’ Business Transactions in Selected Banks in Minna Metropolis, Niger State

2011 ◽  
Vol 8 (1) ◽  
Author(s):  
SJ Udoudoh
Keyword(s):  
Automated Teller Machines ◽  
Business Transactions ◽  
The Impact

scholarly journals Emerging Trend in Indian Direct Taxation: An Analysis of Income Computation and Disclosure Standards

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Abhishek N. ◽  
M L Ashok ◽  
Divyashree M S
Keyword(s):  
Secondary Data ◽  
Descriptive Study ◽  
Business Organizations ◽  
Implementation Challenges ◽  
Direct Taxation ◽  
Business Transactions ◽  
The Impact

Income computation and disclosure standard is one of the competent standard which minimizes the divergence between accounting income and tax income. This standard does not require any additional books of accounts to be maintained by the business organizations but only the thing is the manner of computation of income for the purpose levying of tax under the head ‘Profit or gains from business or profession’ and ‘Income from other sources’. The present study is purely based on secondary data and is a descriptive study to analyse the impact of ICDS on business transactions and its implementation challenges in India.

The amendment of the Act on the National Court Register and the security of business transactions

2018 ◽  
Vol 31 (31) ◽  
pp. 48-62
Author(s):  
Dorota Długosz
Keyword(s):  
National Court ◽  
Access To Information ◽  
Legal Certainty ◽  
Business Transactions ◽  
The Impact

The purpose of these article is to analyze the amendment of the Act on the National Court Register from 26.01.2018 in terms of the impact of the amended legislation on the security of business transactions (The Amendment Act is an element of the package of laws called the Business Constitution). The article presents crucial changes in the above-mentioned legislation and tends to answer the question what kind of impact those changes can have on the legal certainty and security of contracting. The analysis leads to the conclusion that the direction of changes corresponds with the latest trends and needs and should be assessed positively. In particular, this applies to changes aimed at facilitating access to information in the register and in foreign registers.

scholarly journals Does Crime Influence The Payment Decisions Of Consumers?

2015 ◽  
Vol 31 (5) ◽  
pp. 1709-1718
Author(s):  
Bruno Karoubi ◽  
Regis Chenavaz
Keyword(s):  
Adverse Selection ◽  
Financial Crime ◽  
Payment Card ◽  
Automated Teller Machines ◽  
Cash Payment ◽  
Financial Crimes ◽  
Payment Cards ◽  
The One ◽  
Card Payment ◽  
The Impact

The impact of crime on economic activity has been widely studied. The economic analysis of crime on payment instrument, however, is still lacking. In this paper, we analyze the impact of crime on the use of cash and card payment with an original database of a representative sample of French consumers. We provide empirical evidence that violent and financial crimes have opposite effects on cash withdrawn and cash payment: On the one side, violent crime increases the amount of cash withdrawn and increases the probability of a cash payment. On the other side, financial crime decreases the amount of cash withdrawn and increases the probability of a credit or debit card payment. The probability of mugging is higher when withdrawing cash and automated teller machines (ATMs) deliver only notes. The increase in the amount of cash withdrawn comes from the reduction of the number of cash withdrawals together with the non-linearity of cash withdrawals at ATMs. The increase in the proportion of card owners when financial crime is high is a result of adverse selection: a financial fraudster is more aware of the insurance provided with payment cards, and therefore he places a greater value on having a payment card.

scholarly journals The Impact of Financial Access on Female Labour Force Participation: Evidence from Panel Estimation

2021 ◽  
Vol 6 (3) ◽  
pp. 259-271
Author(s):  
Khai Ying Eng ◽  
Chee-Hong Law ◽  
Yiing Jia Loke
Keyword(s):  
Labour Force ◽  
Labour Force Participation ◽  
Women Empowerment ◽  
Female Labour Force Participation ◽  
Labour Force Participation Rate ◽  
Financial Access ◽  
Female Labour ◽  
Bank Branches ◽  
Automated Teller Machines ◽  
The Impact

This paper examines the relationship between financial access and economic empowerment among females, i.e., female labour force participation by testing a panel data of 51 countries ranging from 2004 to 2016. The number of bank branches and automated teller machines, both in thousand square feet and a hundred thousand adults, are applied as financial access indicators. The estimation method employed is the dynamic panel system generalized method of moment estimators. The control variables in the equation are the life expectancy, gross domestic product per capita, and female education enrolment. The results showed that bank branches have more noticeable impacts than automated teller machines in affecting the female labour force participation rate, implying that bank branches' services have a more substantial influence on women empowerment than automated teller machines. Furthermore, financial access indicators show a negative association with female labour force participation, probably due to female discrimination in financial access or the income effect caused by better financial access. Another possible reason is that the development policies could have bypassed women, as indicated by previous studies. To overcome this situation, governments could improve their financial service to ensure that financial access benefits women empowerment, including exploring the microfinance and special loans for female borrowers.

The OECD Agreement to Criminalize Bribery: A Negotiation Analytic Perspective

2000 ◽  
Vol 5 (1) ◽  
pp. 129-155 ◽  
Author(s):  
Keyword(s):  
International Economic ◽  
International Business ◽  
Negotiation Process ◽  
Analytic Framework ◽  
Public Officials ◽  
Preference Data ◽  
Business Transactions ◽  
Game Of Chicken ◽  
The Impact

AbstractThis article examines a negotiation under the auspices of the Organization for Economic Co-operation and Development (OECD) on a Convention Combating Bribery of Foreign Public Officials in International Business Transactions. We view the OECD negotiation as the culmination of 20 years of US diplomatic pressure. The investigation provides a detailed description of the Bribery Convention in terms of negotiators' preferences. To accomplish this we structure the talks within a negotiation analytic framework specifying parties, issues, resolutions, preferences, and reservation values. Preference data for the ten largest OECD exporters are presented. This permits the outcome to be described in quantitative terms. Pushing the analysis forward, we assess the impact on the negotiation process of the addition of a highly divisive issue. The divisive issue splits the parties into two coalitions, threatens deadlock, and is left unresolved until the final hours of the negotiation, setting up a game of Chicken. This study offers lessons for the management of future international economic negotiations. Complex multiparty negotiations can benefit from small teams of facilitators focused on designing and managing the negotiation process.

System Analysis Of Intellectual Property Indicators Of Financial Statements

2012 ◽  
Vol 6 ◽  
Author(s):  
Muhiddin Pulatov
Keyword(s):  
Intellectual Property ◽  
Financial Reporting ◽  
Business Performance ◽  
System Analysis ◽  
Financial Statements ◽  
Business Transactions ◽  
The Impact ◽  
The Given ◽  
Financial Result ◽  
Current Business

The given paper highlights the impact of future financial figures rather than past ones of the intellectual property and business transactions on current business performance. The author suggests  adding the block  of  financial reporting showing financial result of business achieved during past years should be complemented by  a special statement showing total financial result of business achieved during firm’s previous entire operational period.

scholarly journals Toward a contagion-based model of mobile banking adoption

2019 ◽  
Vol 37 (1) ◽  
pp. 69-96 ◽  
Author(s):  
Walid Chaouali ◽  
Kamel El Hedhli
Keyword(s):  
Structural Equation ◽  
Social Influences ◽  
Online Banking ◽  
Integrative Model ◽  
Equation Modeling ◽  
Mobile Banking ◽  
Content Type ◽  
Automated Teller Machines ◽  
Self Service ◽  
The Impact

Purpose The purpose of this paper is to address the following question: Can a bank capitalize on its well-established self-service technologies (SSTs) in order to entice customers to adopt a newly introduced SST, namely, mobile banking? More specifically, it proposes an integrative model that simultaneously investigates the transference effects of attitudes, trust and the contagious influences of social pressures on mobile banking adoption intentions. Design/methodology/approach Structural equation modeling is applied to data collected from banks’ clients who are actually non-users of mobile banking. Findings The results indicate that attitude toward and trust in mobile banking along with coercive, normative and mimetic pressures are key antecedents to mobile banking adoption intentions. In addition, attitudes toward automated teller machines (ATMs) and online banking significantly predict attitude toward mobile banking. The results also support the effects of trust in ATMs as well as trust in online banking on trust in mobile banking. Moreover, predicted differences in the relative effects of attitude and trust are supported. Particularly, attitude toward online banking has a stronger impact on attitude toward mobile banking compared to the impact of attitude toward ATMs. In the same vein, the effect of trust in online banking on mobile banking is significantly stronger than the effect of trust in ATMs. Practical implications The study’s results hint at some practical and worthwhile guidelines for banks that can be leveraged in communication campaigns aiming at boosting the adoption rates of mobile banking. Banks can take advantage of the transference effects of the established attitudes toward and trusting beliefs in their mature SSTs as well as the contagious social influences in inducing the adoption of a newly introduced SST. Originality/value The present study represents a first step toward generating new insights into the role of the joint effects of attitudes, trust and social influences in the adoption of a new SST.

scholarly journals Influence and Role of Business Reputation (Goodwill) on the Development of International Business

2021 ◽  
Vol 9 (1) ◽  
pp. 118-126
Author(s):  
Tetyana Hnatiuk
Keyword(s):  
Multinational Corporations ◽  
International Business ◽  
World Market ◽  
International Management ◽  
International Division ◽  
Business Transactions ◽  
Provision Of Services ◽  
The One ◽  
The Impact

International business historically and logically arises as a result of the development and deepening of the international division of labor and the formation of the world market. International business is becoming an all-encompassing and pervasive phenomenon of modern civilization. Although there are many examples of international business in which the partners are, on the one hand, a private firm and on the other - a government agency of another country, it is still more typical to consider either inter-firm transactions of this kind, or intra-firm - in the case of if different divisions of the firm are located in different countries and these divisions interact with each other (the most typical in this case - the so-called multinational corporations). International business is based on the ability to benefit from the benefits of interstate (intercountry) business transactions, ie the fact that the sale of this product in another country, or the establishment of a firm of one country of production in another country, or the provision of services jointly by firms etc. provide business parties with more benefits than they would have if they did business in their own countries. This is a key point not only in understanding the nature and specifics of international business itself, but also in explaining the emergence and development of international management as such. Thus, it is a question of motivation of the businessman (manager), and it developed in the context of historical development of a civilization as a whole and its economic kernel - first of all. And definitely the impact of business reputation (goodwill) on the development of such business and its prosperity.

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