This thesis examines banking regulation in Nigeria. The thesis has three main objectives; First, to elucidate the role and powers of the Central Bank of Nigeria, (CBN) as the apex regulator for the financial system and within the context of banking failures and crises. Second, to engage in a discourse vis-à-vis the law on banking regulation in Nigeria, with a particular focus on the revocation of banking licenses. Finally, to explore the role of other regulatory bodies which work with the CBN. This thesis provides a historical analysis of banking exchanges from the pre-colonial era to modern times, in order to provide an understanding of how political, local and economic settings as well as theories of regulation have impacted and influenced the development of banking regulation in Nigeria. The thesis concludes that the development of banking regulation has been a consequence of the aforementioned factors. The research examines Nigeria's historical experiences with banking failures, including the banking crisis of 2008. The thesis finds that the Nigerian regulator has adopted a reactionary strategy instead of a proactive and pragmatic approach to the various crises, which is imperative for an effective banking regulatory regime. Given the outcome of this examination, the thesis makes a case for reform. In addition, the study examines the banking consolidation, a recapitalization exercise implemented by the CBN in 2004. This mandated all banks to achieve a set minimum capital base. It examines the legal issues which surfaced, including the revocation of banking licenses by the CBN, arguably in 'bad faith', in order to cogitate the overall potential impact on banking regulation. The research embraces the UK and the US as comparator jurisdictions, so as to distill and critique their responses to the global financial crisis of 2007, against the backdrop of the approach adopted in the Nigerian banking crisis of 2008. It finds that the Nigerian response was the least effective of these jurisdictions and that cogent lessons may be drawn from the comparator jurisdictions. Furthermore, the thesis discusses possible reforms to move forward banking regulation in Nigeria.

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This thesis selects data from the financial annual report of 15 different kinds of commercial banks in China from 2016 to 2019. Meanwhile, the bank's return on total assets (ROA) and non-interest income ratio (NIIR) are considered as dependent variables and other variables are considered as the independent variables. The aim of this thesis is to examine the effect of third-party payment developments on the profitability of commercial banks and whether the effect is different due to different types of banks. At the end of the thesis, suggestions are proposed for banks to withstand risks and improve supervision. JEL Classification F12 Keywords third-party payment , commercial bank profitability, bank supervision , regression Title The impact of third-party payment on the profitability of commercial banks.

This article explores the influence of Chinese third-party payment transaction volume on the profitability of Chinese 15 commercial banks. The article starts from the operating model of third-party payment , and then builds four corresponding models from the four dimensions of deposits, loans, non-interest income, and return on assets to test the impact of third-party payment on the profitability of commercial banks. The article concludes with conclusion and recommendations for commercial banks to mitigate risks, supervise third-party payment platforms, and collaborate with third-party payment platforms. JEL Classification F12 Keywords third-party payment , commercial bank profitability, bank supervision , regression Title The impact of third-party payment on the profitability of Chinese commercial banks.

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In this dissertation, two questions concerning monetary policy under the Taylor rule have been addressed. The first question is on, under the Taylor rule, whether a central bank should be responsible for both bank supervision and monetary policy or whether the two tasks should be exercised by separate institutions. This is the main focus of Chapter I. The second question is on whether the Taylor rule plays an important role in explaining modern business cycles in the United States. The second question has been covered by Chapter II. The implications of the first chapter can be summarized as follows: (i) it is inevitable for the central bank to have a systematic error in conducting monetary policy when the central bank does not have a bank supervisory role; (ii) without a bank supervisory role, the effectiveness of monetary policy cannot be guaranteed; (iii) because of the existence of conflict of interests, giving a bank supervisory role to the central bank does not guarantee the effectiveness of monetary policy, either; (iv) the way of setting up another government agency, bank regulator, and making the central bank and the regulator cooperate each other does not guarantee the effectiveness of monetary policy because, in this way, the systematic error in conducting monetary policy cannot be eliminated; (v) in the view of social welfare, not in the view of the effectiveness of monetary policy, it is better for the central bank to keep the whole responsibility or at least a partial responsibility on bank supervision. In the second chapter, we examined the effect of a technology shock and a money shock in the context of an RBC model incorporating the Taylor rule as the Fed??s monetary policy. One thing significantly different from other researches on this topic is the way the Taylor rule is introduced in the model. In this chapter, the Taylor rule is introduced by considering the relationship among the Fisher equation, Euler equation and the Taylor rule explicitly in the dynamic system of the relevant RBC model. With this approach, it has been shown that, even in a flexible-price environment, the two major failures in RBC models with money can be resolved. Under the Taylor rule, the correlation between output and inflation appears to be positive and the response of our model economy to a shock is persistent. Furthermore, the possibility of an existing liquidity effect is found. These results imply that the Taylor rule does play a key role in explaining business cycles in the United States.

近年來各國金融機構為提昇競爭力，多採異業併購方式拓展其經營領域，再加上電子資訊技術不斷創新，金融集團推出銀行、證券、保險等綜合產品已蔚為風潮，美日等國為配合業者金融現代化發展動向，皆已容許其金融機構採行控股公司模式經營。而我國金融跨業經營型態，除各金融機構本身內部設立部門兼營其他金融業務外，並得依各業別法或其授權規定以轉投資子公司型態經營，因此金控法實施前實際上同時經營銀行、證券、保險中二種專業以上之金融集團已有二十家，政府為利金融業因應當前環境的轉變及加入世界貿易組織之競爭壓力，期使金融機構透過經濟規模之提高，發揮經營綜效，協助業者因應國際經營潮流，乃立法通過金融控股公司法，並自九十年十一月一日起實施。 　　金融控股公司法的實施，雖然協助金融機構透過經濟規模的提高，發揮經營綜效，以因應國際經營潮流，但金控公司並非是金融業經營之唯一選擇，也不是所有金融業都適合轉型為金控公司，資產規模不夠大、市場佔有率有限或是不具互補性之異業結盟而成立金控公司，只是疊床架屋，讓經營效率更加低落罷了。另一方面，金控公司之成立並無法改善目前我國各金融機構嚴重之呆帳問題，金融體系高達1.2兆的逾期放款，更不會在財政部從寬核發金控公司執照後憑空消失。 　　近年來，國內陸續爆發多起金融弊案，反應出金融監理效率不彰之事實，再加上國內及國際經濟景氣之衰退，隨時都有引發金融危機與風暴之可能，因此，如何強化金融監理效能，建立金融市場之安定與秩序，實為當前金融革新之重要工作。尤其隨著金融環境之迅速變遷，金融集團之迅速興起以及金融商品日漸複雜之際，如何調整金融監理架構及強化監理效能，實為當前政府所面臨之極大挑戰。目前財政部積極規劃合併監理制度，逐步走向金融監理一元化的目標。整體金融監理制度一元化包括對於金融、證券、期貨及保險業之聯合監督管理。規劃將於行政院下設立金融監督管理委員會，讓委員會合併現行財政部金融局、保險司、證券暨期貨管理委員會、中央銀行金檢處及中央存保公司檢查處之金檢權，為一具備獨立金融、保險、證券及期貨之監督管理組織。 　　雖然金融監理委員會的成立確實解決了部分現行監理制度之缺失，然而，依照本文研究，新的制度仍將面臨許多新的挑戰，例如，仍未順應潮流採行功能性監理、監理政策與監理法規可能發生整而未合之情形、金控公司系統風險難以量化、監理難度不斷升高以及專業人才培育不易等諸多問題。因此，本文對我國未來監理制度提出下列建言: 　　1.貫徹金融監理一元化之理想。 　　2.金融監理技術之提升。 　　3.監理政策及監理法規應整合。 　　4.果斷整頓問題金融機構。 　　5.強化金融業者自律功能。 　　6.金融監理應秉持重要性原則。 　　7.建立金融機構資料申報中心。 　　8.建立金融機構強制退出市場機制。 　　9.落實資訊揭露制度，加強市場制裁與監督功能。 　　10.紓困救急也要整頓改革。 　　11.專業獨立之金融管理。 　　12.培育優秀監理人才。 　　13.金控法匆促立法，尚待隨時補充規範。 　　14.審慎處理基層金融問題。 　　15.金控法實施後，存保公司風險大增，卻角色定位未明。 　　在金融體系快速自由化的過程中，我們深信，唯有堅持強化監理能力的原則與果斷執法的決心，才能真正防範金融危機的發生。

The aim of this master thesis is to evaluate the importance of audits of banks with respect to the Czech national economy within years 1993 - 2014. The primary purpose of this study is to determine the value of both external and internal audits as well as of internal control systems and of bank supervision in order to maintain a long-term stability of banks on the Czech financial market. In the light of knowledge gathered from the Czech banking crisis (late nineties of the 20th century) and from the latest widely-spread economic and financial crisis (2008), it has been proved that low-quality audits may consequently contagiously affect a great deal of financial institutions. As for the economies, a collapse of a larger number of banks in the short run may cause higher social costs (mainly due to government budget deficit when bailing out affected banks and to economic downturn). Analyses suggest that these crises have been a result of a confluence of many factors. In particular, a poor a management of banks and its interest in short-term profit-maximizing goals, trades with highly risky financial instruments (especially in the US and in the EU), likewise failures of both auditors and bank supervisors, account for some of the main factors. Moreover, it has been concluded that an institutional background (a weak law system in the Czech Republic) played an important role, too. The quality of audits was also influenced by an everlasting conflict of interest of statutory auditors who have been paid by the audited banks. This probably resulted in an unethical behavior of auditors. Furthermore, auditors were lacking the state-of-the-art knowledge in terms of rapidly developing financial instruments. As a matter of fact, auditors did not address all the risks the banks were facing to the stakeholders. This study indicates that both external and internal audits along with a bank supervision are important, nonetheless, not sufficient conditions assuring a long-term stability on financial markets.

The aim of the thesis The role of independent loss adjusters in the insurance market is to analyze various situations and cases, that the independent loss adjusters during their praxis solve, and clarify procedures, including calculations of insurance settlement. The work is divided into theoretical and practical part. The theoretical part focuses on the specifics of the insurance and technical reserves. Thesis also describes job content of the independent loss adjusters including all the aspects, that are associated with it. The practical part deals with real situations with fictitious names and data.

Text in Afrikkans / Summaries in English and Afrikaans / The capital-adequacy problem is essentially concerned with the amount of capital that a bank should maintain in order to conduct its operations in a prudent manner. Because one of the primary functions of bank capital is to act as a risk cushion for the protection of a bank's depositors, a bank's capital funds are often regarded as comprising an insurance element. The capital-adequacy concept, therefore, may be seen as part of the overall banking risk, or prudential management. An attempt has been made to indicate that bank supervisors should use not only capital ratios when analysing a bank's capital position. Other factors, such as asset quality and other financial risks, should also be taken in consideration. Financial ratio analysis, however, provides bank supervisors with useful information. When combining ratio analysis with non-quantifiable factors, bank supervisors may indeed achieve their goal of determining capital adequacy. / Die kapitaaltoereikendheidsprobleem is hoofsaaklik gebaseer op die hoeveelheid kapitaal waaroor 'n bankinstelling moet beskik, ten einde die bankbesigheid op 'n verstandige wyse te bedryf. Een van die primere funksies van kapitaal is om te dien as verliesabsorberingsbuffer ter beskerming van 'n bankinstelling se deposante, en daarom word toereikende kapitaal dikwels geag om 'n soort versekeringselement te bevat. Die konsep van kapitaaltoereikendheid kan dus beskou word as deel van die totale risikobestuurskonsep. Daar is tydens die studie gepoog om aan te dui dat banktoesighouers nie net kapitaalverhoudings behoort te gebruik om 'n bankinstelling se kapitaalposisie te ontleed nie. Ander faktore, soos batekwaliteit en antler finansiele risiko's, moet ook in ag geneem word. Finansiele verhoudingsgetalontledings voorsien banktoesighouers van waardevolle inligting. Indien verhoudingsgetalle egter met nie-gekwantifiseerde inligting gekombineer sou word, kan banktoesighouers hul doel om kapitaaltoereikendheid te bepaal, bereik. / M.Com. (Business Management)