O conhecimento é responsável, em grande parte, pelo desenvolvimento das pessoas que, reunidas em forma de sociedade, procuram o seu constante aprimoramento e evolução. Considera-se que a sociedade vive atualmente na denominada Era do Conhecimento e que uma das maiores aplicações do conhecimento é a sua utilização na forma de Capital Intelectual, um conjunto de Ativos Intangíveis à disposição das empresas e entidades. Os bancos constituem uma parte fundamental da economia e são considerados entre os principais agentes prestadores de serviços da sociedade moderna e, dessa forma, infere-se que fazem uso intensivo do Capital Intelectual. O presente estudo de natureza exploratória objetivou verificar, por meio de uma pesquisa qualitativa, como os bancos evidenciam o Capital Intelectual em suas demonstrações contábeis, relatórios de administração e demais relatórios financeiros. Para isso, escolheram-se os bancos que cotizam na Bolsa de Valores de São Paulo e também os que cotizam na Bolsa Espanhola, a Bolsa de Madri. Conclui-se, por meio dos resultados obtidos, que os bancos atuantes no Brasil e na Espanha divulgam o Capital Intelectual principalmente nos relatórios de administração. Outra conclusão encontrada determinada pelo estudo é que a divisão Capital Estrutural foi a classificação que mais obteve ocorrências e, além disso, não há uma legislação ou orientação dos órgãos normatizadores de como devem ser evidenciados os itens pertencentes ao Capital Intelectual nas demonstrações. Todavia, não se pode afirmar, mediante a análise qualitativa, que os bancos na Espanha divulguem mais informações que os bancos no Brasil como poderia ser a expectativa de alguns. Por último, constata-se que houve um significativo aumento de informações divulgadas ao longo do tempo. / Knowledge is mostly responsible for development people, gathered together in Society, seek their constant improvement and welfare. It became usual to label the present times as the \"Era of Knowledge\" and one of the largest applications of knowledge is the Intellectual Capital, a set of intangible assets available to business entities. Banking organizations constitute a key part of the economic environment and are considered one of the main service suppliers of modern society, with intensive use of Intellectual Capital. This research aims to verify through a qualitative search how banks disclose Intellectual Capital in their financial statements, managerial and other reports. The entities object of this research were selected banking companies listed at São Paulo Stock Exchange and at the Madrid Stock Exchange. The results of this research permit to conclud that for the banks selected in this sample the disclosure of issues relating to intellectual capital were mainly found in Board of Directors\' reports rather in any part of the financial statements or notes. The research also indicated that through this sort of qualitative analysis does not permit to conclude that Intellectual Capital disclosures in Spain woud contain more information than in Brazil, as it was thought at the beginning of this work. Furthermore, the Structural Capital\'s division was the classification mostly found. Lastly, although it has been noticed a significant increase of information disseminated over the years, there still is no guidance or requirements clear enough, developed by pertinent agencies or standard-setters, about the way Intellectual Capital items should be disclosed in the reports.

O presente trabalho se inicia com a apresentação de evidências que indicam que, nos últimos dez anos, o sistema bancário brasileiro tem se mostrado estável, sob o ponto de vista da resistência a choques, e ineficiente, sob a ótica da concessão de crédito. Essa situação de estabilidade e ineficiência motivou a análise da relação entre um importante instrumento de regulação bancária que visa à higidez do sistema, o requerimento de capital, e a oferta de crédito bancário no Brasil. Se, por um lado, a literatura teórica demonstra que o requerimento de capital pode ser um instrumento apropriado ao objetivo a que se propõe, de adequar o risco das operações ativas dos bancos à capacidade de absorção de perdas decorrentes desses mesmos riscos, estudos empíricos, por outro, indicam que a sistemática internacional adotada para essa regulação, definida no Acordo de Basiléia, pode ter tido como efeito colateral a redução das operações de crédito ao setor privado. Considerando-se tais fatores, foi elaborado um modelo cuja hipótese principal é a incidência, em operações de crédito, de “custos de regulação", que seriam negativamente relacionados aos níveis de capital de um banco. Sendo válida essa hipótese, espera-se encontrar, ceteris paribus, uma relação positiva entre o índice de Basiléia e a oferta de crédito de bancos, sendo essa relação acentuada em bancos com índice de Basiléia inferior ao limite mínimo requerido. A hipótese foi testada pela estimação do modelo com a aplicação do método dos momentos generalizado, utilizando-se dados desagregados de bancos brasileiros. Os resultados obtidos evidenciaram a importância da regulamentação de capital na decisão de oferta de crédito dos bancos, no sentido previsto pelo modelo. / This dissertation begins by providing evidence which indicates that, over the last ten years, Brazilian banking system has been stable, as far as resilience to shocks is concerned, and inefficient, as regards credit concession. This situation of stability and inefficiency motivated the analysis of the relation between an important banking regulation instrument that targets systemic stability - capital requirement - and the credit supply of Brazilian banks. If, on the one hand, theoretical literature demonstrates that capital requirement may be an appropriate instrument for its purpose (conforming banking asset risks to the capacity of absorbing losses stemming from those same risks), empirical research, on the other hand, indicates that the internationally adopted framework of such regulation, defined by the Basel Accord, may have had as a side effect the decrease of commercial lending. Considering all these points, a model of credit supply in reduced form was elaborated, with its central hypothesis being the incidence, in credit operations, of “regulation costs", which would be negatively related to the capital level of a bank. Under the validity of this hypothesis, one expects to find, ceteris paribus, a positive relation between a bank credit supply and its Basel index. Besides, this relation should be exacerbated in banks whose Basel index stands below the minimum required. The hypothesis was tested through the estimation of the model using the generalized method of moments in non-aggregate Brazilian banking data. The results evidence the importance of capital regulation in banking decision of credit supply, in accordance with the model prediction.

by Lau Chi-yiu Kenneth. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1988. / Bibliography: leaf 48.

by Thomas Li Yuen-cheuk, Tina Yeung Chi-yin. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1993. / Chapter I. --- INTRODUCTION --- p.1 / Chapter II. --- METHODOLOGY & TERMINOLOGY --- p.2 / Methodology --- p.2 / Terminology --- p.4 / Chapter III. --- BACKGROUND INFORMATION --- p.6 / Company Statistics --- p.6 / Situation Before the Automation Project --- p.7 / Major Trends in Banking in the 90's --- p.8 / Chapter IV. --- THE NEW SYSTEM --- p.11 / Characteristics of the New System (SYSCO) --- p.11 / Functional Overview --- p.18 / Chapter V. --- "THE IMPLEMENTATION TEAM, PLAN AND PROCESS" --- p.36 / Life Time for SYSCO --- p.36 / Implementation Plan --- p.37 / Why Hong Kong is Chosen as the Second Pioneer Site? --- p.38 / The Project Organisation --- p.39 / Implementation Schedule --- p.42 / Chapter VI. --- IMPLEMENTATION DIFFICULTIES --- p.45 / Chapter VII. --- POST-IMPLEMENTATION RESULTS --- p.57 / Sampling --- p.57 / Findings and Interpretations --- p.58 / Chapter VIII. --- CONCLUSION --- p.72 / Lession to Learn --- p.72 / Conclusive Remarks --- p.75 / APPENDIX / Chapter I. --- User Opinion Survey Questionnaire --- p.77 / Chapter II. --- Customer Opinion Survey Questionnaire --- p.80

by Poon Kai Leung, James. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1992. / Includes bibliographical references (leaves 85-86). / ABSTRACT --- p.i / TABLE OF CONTENTS --- p.iii / LIST OF TABLES --- p.v / LIST OF FIGURES --- p.vi / PREFACE --- p.vii / CHAPTER / Chapter 1. --- INTRODUCTION --- p.1 / Review of the Economic and Banking Environment --- p.1 / Objectives and Scope of the Project --- p.6 / Research Methodology --- p.8 / Limitations --- p.11 / Chapter 2. --- THE BANKING SYSTEM： AN OVERVIEW --- p.18 / Banking Structure --- p.18 / Function and Operation --- p.19 / Interbank Ownership --- p.20 / Representative Offices --- p.20 / Legislative Framework --- p.21 / Commissioner of Banking --- p.22 / Banking Associations --- p.23 / Interest Rate Rules --- p.24 / Chapter 3. --- OVERVIEW OF INSTRUMENTS USED IN TRADE FINANCING --- p.26 / Letter of Credit --- p.26 / Shipside bond/Shipping Guarantee --- p.35 / Trust Receipt --- p.36 / Chapter 4. --- ORGANIZATIONAL STRUCTURE --- p.38 / Credit and Marketing Department --- p.39 / Operations Department --- p.42 / Treasury Department --- p.43 / Modified Organizational Structure --- p.44 / Chapter 5. --- CREDIT POLICY AND PROCEDURES --- p.48 / Principles of Lending and Risk Assessment --- p.48 / Guidelines in Credit Reporting --- p.55 / Financial Statement Analysis --- p.61 / Assessment of Credit Limits --- p.66 / Chapter 6. --- MARKETING / LENDING OF TRADE FINANCING --- p.70 / Objectives --- p.71 / Preparation --- p.73 / Implementation --- p.73 / Follow-up --- p.74 / Chapter 7. --- SUMMARY AND CONCLUSION --- p.76 / APPENDIX --- p.79 / BIBLIOGRAPHY --- p.85

by Sze Ho-Yee. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1999. / Includes bibliographical references (leaves 48-49). / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / Chapter / Chapter I. --- INTRODUCTION --- p.1 / General Background --- p.1 / Research Objectives --- p.3 / Framework of the Study --- p.3 / Chapter II. --- LITERATURE REVIEW --- p.4 / Chapter III. --- TYPICAL CENTRAL BANK FUNCTIONS --- p.8 / Policy Function --- p.8 / Banking Function --- p.9 / Prudential Function --- p.10 / Developmental and Research Function --- p.10 / Chapter IV. --- A REVIEW OF THE BANKING INDUSTRY IN CHINA --- p.12 / The Central Bank --- p.12 / State Specialized Banks --- p.13 / Policy Banks --- p.14 / Other Commercial banks and Foreign Banks --- p.15 / Chapter V. --- ROLE OF THE PEOPLE'S BANK OF CHINA AND THE UNDERLYING LEGAL FRAMEWORK --- p.16 / Formation of PBOC --- p.16 / Establishment of a legal framework for the Central Bank - PBOC --- p.17 / Autonomy of the Central Bank - PBOC --- p.17 / Primary Objective of the Central Bank - PBOC --- p.18 / Functions of the Central Bank - PBOC --- p.19 / Monetary Control --- p.19 / Prudential Regulatory Control --- p.21 / Currency Issuance and Payment Transfer Systems Control --- p.21 / Legal Entity --- p.22 / Chapter VI. --- EVOLUTION OF THE ROLE OF THE PBOC --- p.23 / "PBOC as a ""Monobank""" --- p.24 / PBOC as an Independent Ministry --- p.25 / PBOC as the Central bank --- p.26 / Independence of the PBOC --- p.27 / Degree of autonomy for the PBOC --- p.28 / Chapter VII. --- FACTORS CONTRIBUTING TO THE CHANGES OF PBOC'S ROLE --- p.30 / Institutional Change --- p.30 / Economic Reforms --- p.32 / Market Competition --- p.33 / Chapter VIII. --- CONCLUSION --- p.35 / APPENDIX --- p.37 / BIBLIOGRAPHY --- p.48

Digitized by Kansas Correctional Industries

Digitized by Kansas Correctional Industries

La création des banques de données littéraires ces dernières décennies a permis d’insérer les méthodes quantitatives dans l’étude de la production, de la réception, du fait et de la vie littéraires. Notre thèse se penche sur l’un de ces corpus numérisés, dans le cadre des littératures francophones subsahariennes. Ainsi, sur la base d’une approche bibliométrique, il est question de quantifier cette production littéraire à partir des données fournies par la banque de données littératures africaines francophones (LITAF), essentiellement axée sur la production littéraire de langue française liée à l’Afrique subsaharienne. Par opposition aux nombreux travaux qui ont été menés sur l’histoire des littératures francophones subsahariennes, ce travail s’axe sur la recherche quantitative dans ce domaine. L’exploitation de cette banque de données, s’est faite à partir d’une prise de mesure dont le but a été de retracer l’évolution quantitative des différentes variables de cette production littéraire, en interrogeant et en mettant en évidence, l’ensemble des facteurs historiques qui ont pesé sur les fluctuations de production au cours des différentes périodes. Les quantifications établies, se sont faites sur la base d’une segmentation des notices, qui a pris en compte des critères tels que: la période, le genre ou la catégorie littéraire, la réception critique des œuvres et auteurs, les pays et les éditeurs. Par ailleurs, l’analyse des indices signalétiques des documents, a permis de saisir et examiner l’évolution des types d’imprimés, des supports de diffusion, du phénomène de réception et de mettre en lumière les mutations éditoriales propres à cette littérature. En soumettant l’ensemble de ces quantifications bibliométriques à des analyses interdisciplinaires, on a pu construire une histoire littéraire quantitative et dégager grâce à elle, les facteurs qui ont conditionné aussi bien la production que la réception de cette littérature depuis son avènement jusque dans les années 2000 / Setting up literary data banks in recent decades has made it possible to include quantitative methods in the study of literary production, reception, fact and life. Our thesis examines one of these digitized corpora, within the framework of Francophone sub-Saharan literatures. Thus, on the basis of a bibliometric approach, we intended to quantify this literary production based on data provided by the African Francophone literature database (LITAF), mainly focused on French-language literary production in sub-Saharian Africa. Unlike so many studies that have been conducted on the history of French-speaking sub-Saharan literatures, this work focuses on quantitative research in this area. The exploitation of this databank, has been made through a measurement whose aim was to trace the quantitative evolution of the different variables of this literary production. It has been made by questioning and highlighting, the historical factors that had an impact on the fluctuations of the production over the different periods. The established quantifications have been made by dividing the records into sections, which took into account criteria such as : the period, the genre or the literary category, the critics of works and the authors, the countries and the publishers. Moreover, the analysis of the descriptive signs of the documents made it possible to grasp and examine the evolution of the types of printed matters, of the media of diffusion, of the phenomenon of reception and to highlight the editorial mutations specific to this literature. By submitting all these bibliometric quantifications to interdisciplinary analyses, we have been able to construct a quantitative literary history and to identify through it the factors that have conditioned the production as well as the reception of this literature from its advent to the 2000s

Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1982. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH / Bibliography: leaves 93-96. / by Betsy Hannah Gordon. / M.C.P.