The aim of the thesis is to investigate the perception of investors in a rural bank as regards the uses of financial statements. Rural banks are the main source of financial service in rural sub-Saharan Africa and their services are mostly patronized by rural folks. Illiteracy rates in developing countries are very high as compared to developed countries and most of these people are living in rural areas. Sixty percent (60%) of Ghana’s population are rural dwellers and illiteracy levels are high in these areas. Financial information from relevant literature is used purposely for the comprehension of various financial positions of a company. Financial information from studies is most understood by expects with knowledge of account and finance. Investors who don’t have knowledge of account or finance rely on expects advice when making financial decisions. The study is therefore examining what extent of knowledge the rural dwellers who are mostly illiterates, and hence might not be able to understand financial statements, have of financial performance of the bank in which they are investing. The data was collected from a sample of one hundred and eighty respondents using questionnaires and face to face interviews conducted with management staff of the bank and used for analysis. Analyses were presented in a statistical format using mean score, vein diagrams and ratio calculation. Majority of investors in the bank were found to have tertiary level education making them literate, and they could understand and interpret financial statements. They preferred to have more access to financial statements and perceived service delivery a priority. Managers of the bank use profitability and liquidity ratios calculated from the various financial statements of the bank to determine their performance. The research was conducted on just one of the many rural banks in Ghana and as such could lead to results which might be not representative of what patens in rest of the many rural banks scattered across the country. The present study adds to the existing literature by examine the issue of user perception of financial statements in sub-Saharan Africa i.e. a developing economy and the issue of illiterates knowledge of financial performance. This seeks to determine their understanding of the bank’s performance measures. / P.O. Box AF 1251 Adenta-Accra Ghana 00233244707814

O sistema de financiamento da cafeicultura evoluiu no processo da transição do trabalho escravo para o livre, ocasionando o aumento da demanda do crédito para o custeio anual da safra sobre os empréstimos de longo prazo exigidos durante o regime escravista. Por outro lado, a crise dos preços do café ocorrida entre 1896 e 1906 evidenciou as limitações do sistema de financiamento existente que estava baseado nos adiantamentos fornecidos por comerciantes. As novas necessidades de crédito e o crescente clima de descontentamento com os mecanismos comerciais de financiamento acabariam por suscitar propostas de intervenção do Estado com políticas de crédito agrícola a serem organizadas ou subsidiadas pelo governo do Estado de São Paulo e que viriam a ser concretizadas na esteira do programa de valorização do café, adotado em 1906. Tais intervenções incluiriam a criação de bancos agrícolas e o incentivo às cooperativas rurais de crédito, das quais os chamados Bancos de Custeio Rural são os primeiros experimentos desse tipo no estado e constituem nosso objeto de estudo. Os Bancos de Custeio Rural formaram uma rede de cooperativas de crédito, que atuou entre 1906 e 1914 no interior do estado de São Paulo. Esses bancos emprestavam apenas aos fazendeiros associados o valor demandado no financiamento anual da lavoura. Tendo surgido no contexto da crise cafeeira de 1896-1906, a sua reconstituição revela o intenso debate a respeito dos meios de se combater a crise e sobre o papel do Estado no financiamento agrícola. Os bancos de custeio surgiram como uma alternativa à intervenção governamental no sistema de crédito e representam a primeira experiência com o cooperativismo de crédito no Estado de São Paulo. Em 1914, eles estavam presentes em quarenta e nove cidades paulistas, no entanto, apesar de seu rápido crescimento, eles desapareceram após a falência da companhia que os organizava, em janeiro deste ano. Neste artigo discutimos as circunstâncias de seu surgimento, sua organização, atuação e falência / The financing system of coffee has evolved in the transition from slave to free labor process as credit for the cost of the annual harvest was imposed in relation to long-term loans required by the slave system. On the other hand, the crisis in coffee prices that occurred between 1896 and 1906 would demonstrate the limitations of the funding system, based on advances provided by merchants. The new credit requirements and the growing sense of discontent with commercial financing mechanisms would eventually raise proposals for state intervention through an agricultural credit policy to be organized by the state government of São Paulo and that was to be carried on the mat the coffee valorization program adopted in 1906. Such interventions include the establishment of agricultural banks and encouraging rural credit cooperatives of which the so-called Costing rural banks are the first experiments of this type in the state and constitute our object of study. The \"Bancos de Custeio Rural\" consisted of a network of credit unions that operated between 1906 and 1914 in the state of São Paulo. During this period, these banks lent, to associated farmers only, the necessary amount to fund their annual crop. Having arisen in the context of the coffee crisis of 1896-1906, their reconstitution reveals the intense debate regarding ways to tackle the crisis and the role of the state in agricultural finance. The BCRs emerged as an alternative to government intervention in the credit system and represented the first experience with the credit cooperativism in the state of São Paulo. In 1914, they were present in forty-nine cities of that state. However, despite its rapid growth, they disappeared as soon as the company that have organized them went bankrupt, in January of that same year. In this article, we discuss the circumstances of its emergence, organization, operations and bankruptcy

The Taiwan banking industry is over banking. Therefore, it needs to expand overseas market to solve the dilemma. Taiwan government signed MOU and ECFA in 2009. Taiwan banks increase advantages to enter China banking industry. Recently, China banking industry is actively establishment of Country Bank. The purpose of thesis is whether Taiwan banks into Country Bank have any changes or niche. Therefore, this study is to investigate why and how foreign banks want to invest Country Bank. This paper selects good performance in the Chinese market as benchmark bank. HSBC is the benchmark bank. I study Country Bank of HSBC to find it how to strategy and management. Finally, I use Case Study to find some ways to inspire Taiwan banks. One Country Bank invested about 40 million RMB. If establishes more than ten Country Banks can use The Banks Management System. The Position is service rural areas. And the products need to innovate and satisfy rural demand.

O sistema de financiamento da cafeicultura evoluiu no processo da transição do trabalho escravo para o livre, ocasionando o aumento da demanda do crédito para o custeio anual da safra sobre os empréstimos de longo prazo exigidos durante o regime escravista. Por outro lado, a crise dos preços do café ocorrida entre 1896 e 1906 evidenciou as limitações do sistema de financiamento existente que estava baseado nos adiantamentos fornecidos por comerciantes. As novas necessidades de crédito e o crescente clima de descontentamento com os mecanismos comerciais de financiamento acabariam por suscitar propostas de intervenção do Estado com políticas de crédito agrícola a serem organizadas ou subsidiadas pelo governo do Estado de São Paulo e que viriam a ser concretizadas na esteira do programa de valorização do café, adotado em 1906. Tais intervenções incluiriam a criação de bancos agrícolas e o incentivo às cooperativas rurais de crédito, das quais os chamados Bancos de Custeio Rural são os primeiros experimentos desse tipo no estado e constituem nosso objeto de estudo. Os Bancos de Custeio Rural formaram uma rede de cooperativas de crédito, que atuou entre 1906 e 1914 no interior do estado de São Paulo. Esses bancos emprestavam apenas aos fazendeiros associados o valor demandado no financiamento anual da lavoura. Tendo surgido no contexto da crise cafeeira de 1896-1906, a sua reconstituição revela o intenso debate a respeito dos meios de se combater a crise e sobre o papel do Estado no financiamento agrícola. Os bancos de custeio surgiram como uma alternativa à intervenção governamental no sistema de crédito e representam a primeira experiência com o cooperativismo de crédito no Estado de São Paulo. Em 1914, eles estavam presentes em quarenta e nove cidades paulistas, no entanto, apesar de seu rápido crescimento, eles desapareceram após a falência da companhia que os organizava, em janeiro deste ano. Neste artigo discutimos as circunstâncias de seu surgimento, sua organização, atuação e falência / The financing system of coffee has evolved in the transition from slave to free labor process as credit for the cost of the annual harvest was imposed in relation to long-term loans required by the slave system. On the other hand, the crisis in coffee prices that occurred between 1896 and 1906 would demonstrate the limitations of the funding system, based on advances provided by merchants. The new credit requirements and the growing sense of discontent with commercial financing mechanisms would eventually raise proposals for state intervention through an agricultural credit policy to be organized by the state government of São Paulo and that was to be carried on the mat the coffee valorization program adopted in 1906. Such interventions include the establishment of agricultural banks and encouraging rural credit cooperatives of which the so-called Costing rural banks are the first experiments of this type in the state and constitute our object of study. The \"Bancos de Custeio Rural\" consisted of a network of credit unions that operated between 1906 and 1914 in the state of São Paulo. During this period, these banks lent, to associated farmers only, the necessary amount to fund their annual crop. Having arisen in the context of the coffee crisis of 1896-1906, their reconstitution reveals the intense debate regarding ways to tackle the crisis and the role of the state in agricultural finance. The BCRs emerged as an alternative to government intervention in the credit system and represented the first experience with the credit cooperativism in the state of São Paulo. In 1914, they were present in forty-nine cities of that state. However, despite its rapid growth, they disappeared as soon as the company that have organized them went bankrupt, in January of that same year. In this article, we discuss the circumstances of its emergence, organization, operations and bankruptcy