Bankarstvo最新文献_第2页

The impact of Intellectual capital on financial performance: Case study: The Serbian financial sector 智力资本对财务绩效的影响:案例研究:塞尔维亚金融部门

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2201100r

Nikola Radivojević, Anamaria Dukić, Sanja Dončić

{"title":"The impact of Intellectual capital on financial performance: Case study: The Serbian financial sector","authors":"Nikola Radivojević, Anamaria Dukić, Sanja Dončić","doi":"10.5937/bankarstvo2201100r","DOIUrl":"https://doi.org/10.5937/bankarstvo2201100r","url":null,"abstract":"Although there are many papers that examine the impact of intellectual capital on the performance of financial institutions, there are almost no papers that deal with developing markets. According to the author's knowledge, no one in Serbia has studied the effects of IC on financial institutions operating in the financial sector. This sector is extremely important for the Serbian economy since it is the leading sector in which the effects of modern information technologies are the most exploited and in which competitiveness is pursued by attracting new clients, by offering innovative solutions and services. Hence, the aim of this paper is to identify and analyze the IC's impact on financial performance in order to answer whether the impact of IC on the financial performance of financial institutions operating in developing markets has the same importance as the impact on financial institutions operating on developed markets, characterized by a high degree of innovation and IT equipment. The obtained results show that human and engaged capital have a statistically significant impact on financial performance, while structural capital does not.","PeriodicalId":53365,"journal":{"name":"Bankarstvo","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71205363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

European Union Convention on Common transit procedure 欧洲联盟共同过境程序公约

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2202173g

Radmila Gaćeša

引用次数: 0

How Big Data Analytics is transforming the finance industry 大数据分析如何改变金融行业

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2202147h

M. Sazu, S. Jahan

{"title":"How Big Data Analytics is transforming the finance industry","authors":"M. Sazu, S. Jahan","doi":"10.5937/bankarstvo2202147h","DOIUrl":"https://doi.org/10.5937/bankarstvo2202147h","url":null,"abstract":"The data revolution happening throughout the world has brought transformation in the financial services sector. This vast information has opened doors to understanding the needs of the customers, finding insights, and lowering risks. In addition, it helps the financial services industry to take actions to improve clients' satisfaction at a faster rate than it was previously possible. Financial firms can develop new insights using BD because they can now collect a large volume of data about their customers, their spending pattern, and provide services that are beneficial, convenient, and quick for the customers. They can expand the use of those insights not only for their consumers but also for their internal process optimization, benefiting everyone in the process. While the impact of BDA on financial service companies is ubiquitous, not so many studies have been published to understand which aspects of the financial services industry could greatly benefit from the rise of technology and BDA. Few published studies address the challenges faced by banks in this technology era if they do not have BD tools implemented. This research covers data from banks from January 2019 to January 2022 to address that gap of a several banks from America and Europe that faced declining customer satisfaction. It uncovers the best methods used by financial firms globally to implement BDA to improve the services. This paper will also look at how BDA has been successfully used in the banking industry, regarding the following elements: consumer behavior, channels use, consumer spending pattern and profile creation, product cross-selling based upon user-profiling, analysis of feedback and sentiment, management of secure transactions, and fraud etc. This study helps find out and makes contributions on how the financial services industry, such as banks, could leverage BDA and provide superior services. Further research could be conducted across other players in the finance industry to learn about how they are impacted by the BDA.","PeriodicalId":53365,"journal":{"name":"Bankarstvo","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71205318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 19

Implementation of Balanced scorecard in domestic commercial bank 平衡计分卡在国内商业银行的实施

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2201126k

L. Kontić, Jovan Kontić

引用次数: 0

Determinants of bank business success: A study of selected cases from former Yugoslav countries 银行业务成功的决定因素:对前南斯拉夫国家选定案例的研究

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2204094m

Vesna Marić, S. Ignjatović, Danijela Anđelković

引用次数: 0

Islamic central banking in theory and practice 伊斯兰中央银行的理论和实践

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2204202l

Ahmedin Lekpek, Z. Šabotić

{"title":"Islamic central banking in theory and practice","authors":"Ahmedin Lekpek, Z. Šabotić","doi":"10.5937/bankarstvo2204202l","DOIUrl":"https://doi.org/10.5937/bankarstvo2204202l","url":null,"abstract":"Thanks to their role as creators and implementers of monetary policy, central banks in most modern countries have the status of key financial institutions and pivots of financial system stability. During the centuries of evolution of central banking, numerous models and instruments of monetary policy were developed, the application of which depended largely on the political environment and the dominant economic model in specific countries. Unlike conventional central banking, Islamic central banking has been in global economic practice for only a few decades. An authentic and Shariah-compliant model of Islamic central banking is still in its infancy. Therefore, the practice of Islamic central banking is largely based on the application of instruments of conventional central banking, which, according to Shariah compliance, are used in their original or modified form or are excluded from use. In this paper, we will present the development path of Islamic central banking, the goals and obligations of Islamic central banks, a set of Shariah-compliant monetary policy instruments, the practice of Islamic central banking in certain countries, and limitations for the efficient functioning of Islamic central banks in practice.","PeriodicalId":53365,"journal":{"name":"Bankarstvo","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71204982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The impact of mobile technologies and the internet on the future of banking operations 移动技术和互联网对未来银行业务的影响

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2202117b

Darko Bakić

引用次数: 0

Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia 跨国银行的递延所得税:克罗地亚、塞尔维亚和斯洛文尼亚的案例

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2204066v

Stefan Vržina

{"title":"Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia","authors":"Stefan Vržina","doi":"10.5937/bankarstvo2204066v","DOIUrl":"https://doi.org/10.5937/bankarstvo2204066v","url":null,"abstract":"Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities. Subsidiaries of multinational banking groups that operate in Croatia, Serbia and Slovenia have to report on deferred tax in accordance with International Accounting Standard 12 - Income Taxes. This paper examined the practices related to deferred income tax in such banks. In this regard, there four banking groups were sampled (two Austrian and two Italian) that operate in three observed countries. Research results showed that net deferred tax assets/liabilities do not usually have materially significant share in total assets of banks, though there is statistically significant difference in the materiality between countries. In general, banks recognize deferred tax assets less after the Covid-19 pandemic, due to the growing uncertainty over achieving the future taxable income, though such reduction is not statistically significant. In addition, the sources of deferred income tax significantly vary between countries, though the valuation of financial assets is, in general, the most common source of deferred tax.","PeriodicalId":53365,"journal":{"name":"Bankarstvo","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71204914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does bank profitability affect economic growth: Examples of banks in some western Balkan countries 银行盈利能力是否影响经济增长:以一些西巴尔干国家的银行为例

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2201070a

Almir Alihodžić

引用次数: 0

Climate change and the role of central banks 气候变化和央行的作用

Bankarstvo Pub Date : 2022-01-01 DOI: 10.5937/bankarstvo2202086m

Vesna Martin

引用次数: 1