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banks</title> <meta name="description" content="Search results for: Tunisian banks"> <meta name="keywords" content="Tunisian banks"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none navbar-toggler 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id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="Tunisian banks"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 687</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: Tunisian banks</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">507</span> Design of Two-Channel Quadrature Mirror Filter Banks Using a Transformation Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ju-Hong%20Lee">Ju-Hong Lee</a>, <a href="https://publications.waset.org/abstracts/search?q=Yi-Lin%20Shieh"> Yi-Lin Shieh </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Two-dimensional (2-D) quadrature mirror filter (QMF) banks have been widely considered for high-quality coding of image and video data at low bit rates. Without implementing subband coding, a 2-D QMF bank is required to have an exactly linear-phase response without magnitude distortion, i.e., the perfect reconstruction (PR) characteristics. The design problem of 2-D QMF banks with the PR characteristics has been considered in the literature for many years. This paper presents a transformation approach for designing 2-D two-channel QMF banks. Under a suitable one-dimensional (1-D) to two-dimensional (2-D) transformation with a specified decimation/interpolation matrix, the analysis and synthesis filters of the QMF bank are composed of 1-D causal and stable digital allpass filters (DAFs) and possess the 2-D doubly complementary half-band (DC-HB) property. This facilitates the design problem of the two-channel QMF banks by finding the real coefficients of the 1-D recursive DAFs. The design problem is formulated based on the minimax phase approximation for the 1-D DAFs. A novel objective function is then derived to obtain an optimization for 1-D minimax phase approximation. As a result, the problem of minimizing the objective function can be simply solved by using the well-known weighted least-squares (WLS) algorithm in the minimax (L∞) optimal sense. The novelty of the proposed design method is that the design procedure is very simple and the designed 2-D QMF bank achieves perfect magnitude response and possesses satisfactory phase response. Simulation results show that the proposed design method provides much better design performance and much less design complexity as compared with the existing techniques. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Quincunx%20QMF%20bank" title="Quincunx QMF bank">Quincunx QMF bank</a>, <a href="https://publications.waset.org/abstracts/search?q=doubly%20complementary%20filter" title=" doubly complementary filter"> doubly complementary filter</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20allpass%20filter" title=" digital allpass filter"> digital allpass filter</a>, <a href="https://publications.waset.org/abstracts/search?q=WLS%20algorithm" title=" WLS algorithm"> WLS algorithm</a> </p> <a href="https://publications.waset.org/abstracts/76791/design-of-two-channel-quadrature-mirror-filter-banks-using-a-transformation-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/76791.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">225</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">506</span> Digitalization, Supply Chain Integration and Financial Performance: Case of Tunisian Agro-industrial Sector</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rym%20Ghariani">Rym Ghariani</a>, <a href="https://publications.waset.org/abstracts/search?q=Younes%20Boujelbene"> Younes Boujelbene</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In contemporary times, global technological advancements, particularly those in the realm of digital technology, have emerged as pivotal instruments for enterprises in fostering viable partnerships and forging meaningful alliances with other firms. The advent of these digital innovations is poised to revolutionize nearly every facet and operation within corporate entities. The primary objective of this study is to explore the correlation between digitization, integration of supply chains, and the financial efficacy of the agro-industrial sector in Tunisia. To accomplish this, data collection employed a questionnaire as the primary research instrument. Subsequently, the research queries were addressed, and hypotheses were examined by subjecting the gathered data to principal component analysis and linear regression modeling, facilitated by the utilization of SPSS26 software. The findings revealed that digitalization within the supply chain, along with external supply chain integration, exerted discernible impacts on the financial performance of the organization. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=digitalization" title="digitalization">digitalization</a>, <a href="https://publications.waset.org/abstracts/search?q=supply%20chain%20integration" title=" supply chain integration"> supply chain integration</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20agro-industrial%20sector" title=" Tunisian agro-industrial sector"> Tunisian agro-industrial sector</a> </p> <a href="https://publications.waset.org/abstracts/185891/digitalization-supply-chain-integration-and-financial-performance-case-of-tunisian-agro-industrial-sector" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/185891.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">48</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">505</span> Corporate Social Responsibility in the Libyan Commercial Banks: Reality and Issues</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khalid%20Alshaikh">Khalid Alshaikh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate Social Responsibility (CSR) in Libya has recently gained momentum, especially with the rise of the social issues ensued by the recent war. CSR is a new organisational culture designing its features and route within the Libyan financial institutions. Now, both the public and private banks invest in this construct trusting that its powers are capable of improving the economic, social and environmental problems the conflict has created. On the other hand, the Libyan commercial banks recognise the benefits of utilising CSR to entice investors and ensure their continuations in the national and international markets. Nevertheless, as a new concept, CSR necessitates an in-depth exploration and analysis to help its transition from the margins of religion to the mainstream of society and businesses. This can assist in constructing its activities to bring about change nation-wide. Therefore, this paper intends to explore the current definitions attached to this term through tracing back its historical beginnings. Then, it investigates its trends both in the public and private banks to identify where its sustainable development materialises. Lastly, it seeks to understand the key challenges that obscure its success in the Libyan environment. The research methodology used both public and private banks as case study and qualitative research to interview ten Board of Directors (BoDs) and eleven Chief Executive Managers (CEOs) to discover how CSR is defined and the core CSR activities practiced by the Libyan Commercial Banks (LCBs) and the key constraints that CSR faces and make it unsuccessful. The findings suggest that CSR is still influenced by the power of religion. Nevertheless, the Islamic perspective is more consistent with the social contract concept of CSR. The LCBs do not solely focus on the economic side of maximizing profits, but also concentrate on its morality. The issue is that CSR activities are not enough to achieve good charity publicly and needs strategies to address major social issues. Moreover, shareholders do not support CSR activities. Their argument is that the only social responsibility of businesses is to maximize profits, while the government should deal with the existing social issues. Finally, although the LCBs endeavour to embed CSR in their organisational culture, it is still important that different stakeholders need to do much more to entrench this construct through their core functions. The Central bank of Libya needs also to boost its standing to be more influential and ensure that the right discussions about CSR happen with the right stakeholders involved. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=private%20banks" title=" private banks"> private banks</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20banks" title=" public banks"> public banks</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholders" title=" stakeholders"> stakeholders</a> </p> <a href="https://publications.waset.org/abstracts/92120/corporate-social-responsibility-in-the-libyan-commercial-banks-reality-and-issues" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/92120.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">185</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">504</span> Structural Vulnerability of Banking Network – Systemic Risk Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Farhad%20Reyazat">Farhad Reyazat</a>, <a href="https://publications.waset.org/abstracts/search?q=Richard%20Werner"> Richard Werner</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper contributes to the existent literature by developing a framework that explains how to monitor potential threats to banking sector stability. The study explores structural vulnerabilities at the country level, but also look at bilateral exposures within a network context. The study contributes in analysing of the European banking systemic risk at aggregated level, which integrates the characteristics of bank size, and interconnectedness relative to the size of the economy which ultimate risk belong to, taking to account the concentration ratio of the banking industry within the whole economy. The nature of the systemic risk depends on the interplay of the network topology with the nature of financial transactions over the network, assets and buffer stemming from bank size, correlations, and the nature of the shocks to the financial system. The study’s results illustrate the contribution of banks’ size, size of economy and concentration of counterparty exposures to a given country’s banks in explaining its systemic importance, how much the banking network depends on a few traditional hubs activities and the changes of this dependencies over the last 9 years. The role of few of traditional hubs such as Swiss banks and British Banks and also Irish banks- where the financial sector is fairly new and grew strongly between 1990s till 2008- take the fourth position on 2014 reducing the relative size since 2006 where they had the first position. In-degree concentration index analysis in the study shows concentration index of banking network was not changed since financial crisis 2007-8. In-degree concentration index on first quarter of 2014 indicates that US, UK and Germany together, getting over 70% of the network exposures. The result of comparing the in-degree concentration index with 2007-4Q, shows the same group having over 70% of the network exposure, however the UK getting more important role in the hub and the market share of US and Germany are slightly diminished. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=systemic%20risk" title="systemic risk">systemic risk</a>, <a href="https://publications.waset.org/abstracts/search?q=counterparty%20risk" title=" counterparty risk"> counterparty risk</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20stability" title=" financial stability"> financial stability</a>, <a href="https://publications.waset.org/abstracts/search?q=interconnectedness" title=" interconnectedness"> interconnectedness</a>, <a href="https://publications.waset.org/abstracts/search?q=banking%20concentration" title=" banking concentration"> banking concentration</a>, <a href="https://publications.waset.org/abstracts/search?q=european%20banks%20risk" title=" european banks risk"> european banks risk</a>, <a href="https://publications.waset.org/abstracts/search?q=network%20effect%20on%20systemic%20risk" title=" network effect on systemic risk"> network effect on systemic risk</a>, <a href="https://publications.waset.org/abstracts/search?q=concentration%20risk" title=" concentration risk "> concentration risk </a> </p> <a href="https://publications.waset.org/abstracts/20649/structural-vulnerability-of-banking-network-systemic-risk-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20649.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">490</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">503</span> International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ugbede%20Onalo">Ugbede Onalo</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohd%20Lizam"> Mohd Lizam</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Kaseri"> Ahmad Kaseri</a>, <a href="https://publications.waset.org/abstracts/search?q=Otache%20Innocent"> Otache Innocent</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS" title="IFRS">IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=SAS" title=" SAS"> SAS</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20of%20accounting%20information" title=" quality of accounting information"> quality of accounting information</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20measurement" title=" earnings measurement"> earnings measurement</a>, <a href="https://publications.waset.org/abstracts/search?q=discretionary%20accruals" title=" discretionary accruals"> discretionary accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=non-discretionary%20accruals" title=" non-discretionary accruals"> non-discretionary accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=total%20accruals" title=" total accruals"> total accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=Jones%20model" title=" Jones model"> Jones model</a>, <a href="https://publications.waset.org/abstracts/search?q=timeliness%20of%20loss%20recognition" title=" timeliness of loss recognition"> timeliness of loss recognition</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title=" value relevance"> value relevance</a> </p> <a href="https://publications.waset.org/abstracts/17052/international-financial-reporting-standards-and-the-quality-of-banks-financial-statement-information-evidence-from-an-emerging-market-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/17052.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">465</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">502</span> The Impact of the Business Process Reengineering on the Practices of the Human Resources Management in the Franco Tunisian Company-Network</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nesrine%20Bougarech">Nesrine Bougarech</a>, <a href="https://publications.waset.org/abstracts/search?q=Habib%20Affes"> Habib Affes</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research lays the emphasis on the business process reengineering (BPR) which consists in radically altering the organizational processes through the optimal use of information technology (IT) to attain major enhancements in terms of quality, performance and productivity. A survey of the business process reengineering (BPR) was carried out in three French groups and their subsidiaries in Tunisia. The data collected were qualitatively analyzed in an attempt to test the main indicators of the success of a business process reengineering project (BPR) and to compare the importance of these indicators in the context of France versus Tunisia. The study corroborates that the respect of the inherent principles of the business process reengineering (BPR) and the diversity of the human resources involved in the project can lead to better productivity, higher quality of the goods or services and lower cost. Additionally, our results mirror the extent to which the respect of the principles and the diversity of resources are more important in the French companies than in their Tunisian subsidiaries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20process%20reengineering%20%28BPR%29" title="business process reengineering (BPR)">business process reengineering (BPR)</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20resources%20management%20%28HRM%29" title=" human resources management (HRM)"> human resources management (HRM)</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technology%20%28IT%29" title=" information technology (IT)"> information technology (IT)</a>, <a href="https://publications.waset.org/abstracts/search?q=management" title=" management"> management</a> </p> <a href="https://publications.waset.org/abstracts/48863/the-impact-of-the-business-process-reengineering-on-the-practices-of-the-human-resources-management-in-the-franco-tunisian-company-network" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/48863.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">409</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">501</span> Industry 4.0 and Supply Chain Integration: Case of Tunisian Industrial Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rym%20Ghariani">Rym Ghariani</a>, <a href="https://publications.waset.org/abstracts/search?q=Ghada%20Soltane"> Ghada Soltane</a>, <a href="https://publications.waset.org/abstracts/search?q=Younes%20Boujelbene"> Younes Boujelbene</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Industry 4.0, a set of emerging smart and digital technologies, has been the main focus of operations management researchers and practitioners in recent years. The objective of this research paper is to study the impact of Industry 4.0 on the integration of the supply chain (SCI) in Tunisian industrial companies. A conceptual model to study the relationship between Industry 4.0 technologies and supply chain integration was designed. This model contains three explained variables (Big data, Internet of Things, and Robotics) and one variable to be explained (supply chain integration). In order to answer our research questions and investigate the research hypotheses, principal component analysis and discriminant analysis were used using SPSS26 software. The results reveal that there is a statistically positive impact significant impact of Industry 4.0 (Big data, Internet of Things and Robotics) on the integration of the supply chain. Interestingly, big data has a greater positive impact on supply chain integration than the Internet of Things and robotics. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=industry%204.0%20%28I4.0%29" title="industry 4.0 (I4.0)">industry 4.0 (I4.0)</a>, <a href="https://publications.waset.org/abstracts/search?q=big%20data" title=" big data"> big data</a>, <a href="https://publications.waset.org/abstracts/search?q=internet%20of%20things" title=" internet of things"> internet of things</a>, <a href="https://publications.waset.org/abstracts/search?q=robotics" title=" robotics"> robotics</a>, <a href="https://publications.waset.org/abstracts/search?q=supply%20chain%20integration" title=" supply chain integration"> supply chain integration</a> </p> <a href="https://publications.waset.org/abstracts/185906/industry-40-and-supply-chain-integration-case-of-tunisian-industrial-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/185906.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">59</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">500</span> The Ever-Changing Connection Among Banks and Insurers: An Examination of the Financial Standing of the Financial System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Iqra%20Ali">Iqra Ali</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study uses panel Vector Auto Regression (VAR) to analyses the dynamic link between banking and insurance activities based on the asset size of the insurance industry for 73 countries between 1980 and 2014. Assets in the insurance industry and banking activities usually have a Granger causal link, according to panel Granger-causality tests. Impulse response analyses for the entire sample show that the size of insurance assets responds favorably to a shock to the liquid liabilities and deposits of the financial system but negatively to a shock to deposit money bank assets and private credit offered by commercial banks, other financial institutions, and deposit banks. While the findings for middle- and low-income nations varied significantly, the observations for high-income countries are essentially the same. Furthermore, we find that there is a substantial interplay between banking and insurance activity in civil law nations as opposed to common law ones. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=vector%20autoregression" title="vector autoregression">vector autoregression</a>, <a href="https://publications.waset.org/abstracts/search?q=banking" title=" banking"> banking</a>, <a href="https://publications.waset.org/abstracts/search?q=insurance" title=" insurance"> insurance</a>, <a href="https://publications.waset.org/abstracts/search?q=Granger-causality" title=" Granger-causality"> Granger-causality</a> </p> <a href="https://publications.waset.org/abstracts/194797/the-ever-changing-connection-among-banks-and-insurers-an-examination-of-the-financial-standing-of-the-financial-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/194797.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">7</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">499</span> Bank Specialization and Credit Risk: Evidence from Global Financial Crisis Shock</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lemu%20Abebe%20Geleta">Lemu Abebe Geleta</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this study, it compare the performance of banks and financial services (operational, financial, and market) across four major regions including Asia, Europe, Africa, and North with the extent of sustainability reporting. We examine how the Environment, Social, and Governance score (ESG) and the three pillars such as Return on Assets, Return on Equity, and Tobin's (Q) affect the performance of banks using data collected from 3450 observations across 40 different nations over ten years of (2011-2020). it also consider implications for governance, macroeconomics, and specific bank attributes. The results indicate a negative correlation between ESG and operational performance (ROA), financial performance (ROE), and market performance (TQ). The inclusion of diverse political and economic contexts lends distinctiveness to this paper. the findings hold significant theoretical implications for global scholars and policymakers. The limited correlation between ESG, its pillars, and the performance of banks and financial services underscores managerial shortcomings within these sectors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bank%20specialization" title="bank specialization">bank specialization</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20crisis" title=" financial crisis"> financial crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20risk" title=" credit risk"> credit risk</a>, <a href="https://publications.waset.org/abstracts/search?q=difference-in-differences" title=" difference-in-differences"> difference-in-differences</a>, <a href="https://publications.waset.org/abstracts/search?q=herfindahl%20hirschman%20index" title=" herfindahl hirschman index"> herfindahl hirschman index</a> </p> <a href="https://publications.waset.org/abstracts/190452/bank-specialization-and-credit-risk-evidence-from-global-financial-crisis-shock" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/190452.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">26</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">498</span> Detection of JC Virus DNA and T-Ag Expression in a Subpopulation of Tunisian Colorectal Carcinomas</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wafa%20Toumi">Wafa Toumi</a>, <a href="https://publications.waset.org/abstracts/search?q=Alessandro%20Ripalti">Alessandro Ripalti</a>, <a href="https://publications.waset.org/abstracts/search?q=Luigi%20Ricciardiello">Luigi Ricciardiello</a>, <a href="https://publications.waset.org/abstracts/search?q=Dalila%20Gargouri">Dalila Gargouri</a>, <a href="https://publications.waset.org/abstracts/search?q=Jamel%20Kharrat">Jamel Kharrat</a>, <a href="https://publications.waset.org/abstracts/search?q=Abderraouf%20Cherif"> Abderraouf Cherif</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmed%20Bouhafa"> Ahmed Bouhafa</a>, <a href="https://publications.waset.org/abstracts/search?q=Slim%20Jarboui"> Slim Jarboui</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Zili"> Mohamed Zili</a>, <a href="https://publications.waset.org/abstracts/search?q=Ridha%20Khelifa"> Ridha Khelifa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background & aims: Colorectal cancer (CRC) is one of the most common malignancies throughout the world. Several risk factors, both genetic and environmental, including viral infections, have been linked to colorectal carcinogenesis. A few studies report the detection of human polyomavirus JC (JCV) DNA and transformation antigen (T-Ag) in a fraction of the colorectal tumors studied and suggest an association of this virus with CRC. In order to investigate whether such an association of JCV with CRC will hold in a different epidemiological setting, we looked for the presence of JCV DNA and T-Ag expression in a group of Tunisian CRC patients. Methods: Fresh colorectal mucosa biopsies were obtained from 17 healthy volunteers and from both colorectal tumors and adjacent normal tissues of 47 CRC patients. DNA was extracted from fresh biopsies or from formalin-fixed, paraffin-embedded tissue sections using the Invitrogen Purelink Genomic DNA mini Kit. A simple PCR and a nested PCR were used to amplify a region of the T-Ag gene. The obtained PCR products revealed a 154 bp and a 98 bp bands, respectively. Specificity was confirmed by sequencing of the PCR products. T-Ag expression was determined by immunohistochemical staining using a mouse monoclonal antibody (clone PAb416) directed against SV40 T-Ag that cross reacts with JCV T-Ag. Results: JCV DNA was found in 12 (25%) and 22 (46%) of the CRC tumors by simple PCR and by nested PCR, respectively. All paired adjacent normal mucosa biopsies were negative for viral DNA. Sequencing of the DNA amplicons obtained confirmed the authenticity of T-Ag sequences. Immunohistochemical staining showed nuclear T-Ag expression in all 22 JCV DNA- positive samples and in 3 additional tumor samples which appeared DNA-negative by PCR. Conclusions: These results suggest an association of JCV with a subpopulation of Tunisian colorectal tumors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=colorectal%20cancer" title="colorectal cancer">colorectal cancer</a>, <a href="https://publications.waset.org/abstracts/search?q=immunohistochemistry" title=" immunohistochemistry"> immunohistochemistry</a>, <a href="https://publications.waset.org/abstracts/search?q=Polyomavirus%20JC" title=" Polyomavirus JC"> Polyomavirus JC</a>, <a href="https://publications.waset.org/abstracts/search?q=PCR" title=" PCR"> PCR</a> </p> <a href="https://publications.waset.org/abstracts/32586/detection-of-jc-virus-dna-and-t-ag-expression-in-a-subpopulation-of-tunisian-colorectal-carcinomas" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32586.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">363</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">497</span> Mechanical Performance of Geopolymeric Mortars Based on Natural Clay, Fly Ash and Metakaolin</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=W.%20Tahri">W. Tahri</a>, <a href="https://publications.waset.org/abstracts/search?q=B.%20Samet"> B. Samet</a>, <a href="https://publications.waset.org/abstracts/search?q=F.%20Pacheco-Torgal"> F. Pacheco-Torgal</a>, <a href="https://publications.waset.org/abstracts/search?q=J.%20L.%20Barroso%20de%20Aguiar"> J. L. Barroso de Aguiar</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20Baklouti"> S. Baklouti</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Infrastructure rehabilitation represents a multitrillion dollar opportunity for the construction industry. Since the majority of the existent infrastructures are Portland cement concrete based this means that concrete infrastructure rehabilitation is a hot issue to be dealt with. Geopolymers are novel inorganic binders with high potential to replace Portland cement based ones. So far very few studies in the geopolymer field have addressed the rehabilitation of deteriorated concrete structures. This paper discloses results of an investigation concerning the development geopolymeric repair mortars. The mortars are based on Tunisian natural clay plus calcium hydroxide, sodium silicate and sodium hydroxide. Results show that the geopolymeric mortar has a high compressive strength and a lower unrestrained shrinkage performance as long as partial replacement by metakaolin is carried out. The results also show that Tunisian calcined clay based mortars have hydration products with typical geopolymeric phases. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=geopolymeric%20mortars" title="geopolymeric mortars">geopolymeric mortars</a>, <a href="https://publications.waset.org/abstracts/search?q=infrastructure%20repair" title=" infrastructure repair"> infrastructure repair</a>, <a href="https://publications.waset.org/abstracts/search?q=compressive%20strength" title=" compressive strength"> compressive strength</a>, <a href="https://publications.waset.org/abstracts/search?q=shrinkage" title=" shrinkage"> shrinkage</a> </p> <a href="https://publications.waset.org/abstracts/38503/mechanical-performance-of-geopolymeric-mortars-based-on-natural-clay-fly-ash-and-metakaolin" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/38503.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">329</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">496</span> Ranking the Elements of Relationship Market Orientation Banks (Case Study: Saderat Bank of Iran)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sahar%20Jami">Sahar Jami</a>, <a href="https://publications.waset.org/abstracts/search?q=Iman%20Valizadeh"> Iman Valizadeh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Today banks not only should seek for new customers but also should consider previous maintenance and retention and establish a stable relationship with them. In this term, relationship-manner marketing seeks to make, maintain, and promote the relationship between customers and other stakeholders in benefits to fulfill all involved parties. This fact is possible just by interactive transaction and promises fulfillment. According to the importance of relationship-manner marketing in banks, making context to make relationship-manner marketing has high importance. Therefore, the present study aims at exploring intention condition to relationship-manner marketing in Iran Province Iran Limited bank, and also prioritizing its variables using hierarchical analysis (AHP). There is questionnaire designed in this research to paired comparison of relationship-manner marketing elements. After distributing this questionnaire among statistical society members who are 20 of Iran Limited bank experts, data analysis has been done by Expert Choice software. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=relationship%20marketing" title="relationship marketing">relationship marketing</a>, <a href="https://publications.waset.org/abstracts/search?q=relationship%20market%20orientation" title=" relationship market orientation"> relationship market orientation</a>, <a href="https://publications.waset.org/abstracts/search?q=Saderat%20Bank%20of%20Iran" title=" Saderat Bank of Iran"> Saderat Bank of Iran</a>, <a href="https://publications.waset.org/abstracts/search?q=hierarchical%20analysis" title=" hierarchical analysis"> hierarchical analysis</a> </p> <a href="https://publications.waset.org/abstracts/36044/ranking-the-elements-of-relationship-market-orientation-banks-case-study-saderat-bank-of-iran" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/36044.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">420</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">495</span> Accounting as Economic and Religious Reality: Reveal Religious Values Through the Photographs in Annual Report of Islamic Bank</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rahasanica%20Nariswari%20Pratiwi">Rahasanica Nariswari Pratiwi</a>, <a href="https://publications.waset.org/abstracts/search?q=Maulana%20Syaiful%20Haq"> Maulana Syaiful Haq</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The role of accounting in Islamic Banking is not only as economic reality but also as religious reality. Religious reality constructed by religious value in annual report of Islamic Bank. Thus, the purpose of this paper is to understand and analyze the existence of religious values by form of photographs in annual report, and to analyze the reason of religious values disclosure in annual report. Ontologically, this study is build on a belief that annual report is a communication media to show the ways Islamic Banks express adherence to sharia principle. The research has done by analyzing the photographs in annual report of Bank Syariah Mandiri (BSM), Bank Muamalat Indonesia (BMI), Bank Nasional Indonesia (BNI) Syariah, Bank Rakyat Indonesia (BRI) Syariah, and Bank Central Asia (BCA) Syariah in Indonesia. This study is qualitative research, was carried out within interpretive paradigm using semiotic approach. By employing semiotic analysis, this research showed that annual report of Islamic Bank in Indonesia contained religious value by the form of its photographs. The results of this study also show that photographs in annual report of Islamic Banks in this research contained religious values. Furthermore, this study concludes that Islamic banks actually expressed religious reality and make them different from the other bank’s annual report which focuses only on economic reality. This indicates Islamic Banks obidience existence about responsibility, not only to the stakeholders but also to the society and Allah. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=semiotics" title=" semiotics"> semiotics</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=annual%20report" title=" annual report"> annual report</a> </p> <a href="https://publications.waset.org/abstracts/31430/accounting-as-economic-and-religious-reality-reveal-religious-values-through-the-photographs-in-annual-report-of-islamic-bank" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31430.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">494</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">494</span> Going beyond the Traditional Offering in Modern Financial Services</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Cam-Duc%20Au">Cam-Duc Au</a>, <a href="https://publications.waset.org/abstracts/search?q=Philippe%20Krahnhof"> Philippe Krahnhof</a>, <a href="https://publications.waset.org/abstracts/search?q=Lars%20Klingenberger"> Lars Klingenberger</a> </p> <p class="card-text"><strong>Abstract:</strong></p> German banks are experiencing harsh times due to rising costs and declining profits. On the one hand, acquisition costs for new customers are increasing because of the rise of innovative FinTechs, which entered the market with one specific goal: disrupting the whole financial services industry by occupying parts of the value chain. On the other hand, the COVID-19 pandemic, as well as an overall low level of interest rates, cause the traditional source of bank income to still drain. Consequently, traditional banks must rethink their strategies or their identity, so to speak, because they go beyond their traditional offering of products and services. Having said that, banks may create new sources of income to stabilize their economic situation and replenish profits. The given paper aims to research the opportunities of establishing an ecosystem model. In doing so, the paper contributes to the current literature debate and provide reference points for traditional banks to start. Firstly, a systematic literature review introduces a selection of research works the author regards as significant. In the following step, quantitative data from an online survey with bank clients are analysed by means of descriptive statistics to show the perspective of Germans with regards to an ecosystem offering. The final research findings indicate that the surveyed retail banking clients express interest in the new offer, whereas non-financial products and services are of lower interest than their financial pendants. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=banking" title="banking">banking</a>, <a href="https://publications.waset.org/abstracts/search?q=ecosystem" title=" ecosystem"> ecosystem</a>, <a href="https://publications.waset.org/abstracts/search?q=disruptive%20innovation" title=" disruptive innovation"> disruptive innovation</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20offering" title=" digital offering"> digital offering</a>, <a href="https://publications.waset.org/abstracts/search?q=open-banking-strategy" title=" open-banking-strategy"> open-banking-strategy</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20services%20industry" title=" financial services industry"> financial services industry</a> </p> <a href="https://publications.waset.org/abstracts/145204/going-beyond-the-traditional-offering-in-modern-financial-services" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/145204.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">133</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">493</span> Effect of Bank Specific and Macro Economic Factors on Credit Risk of Islamic Banks in Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mati%20Ullah">Mati Ullah</a>, <a href="https://publications.waset.org/abstracts/search?q=Shams%20Ur%20Rahman"> Shams Ur Rahman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research study is to investigate the effect of macroeconomic and bank-specific factors on credit risk in Islamic banking in Pakistan. The future of financial institutions largely depends on how well they manage risks. Credit risk is an important type of risk affecting the banking sector. The current study has taken quarterly data for the period of 6 years, from 1st July 2014 to 30 Jun 2020. The data set consisted of secondary data. Data was extracted from the websites of the State Bank and World Bank and from the financial statements of the concerned banks. In this study, the Ordinary least square model was used for the analysis of the data. The results supported the hypothesis that macroeconomic factors and bank-specific factors have a significant effect on credit risk. Macroeconomic variables, Inflation and exchange rates have positive significant effects on credit risk. However, gross domestic product has a negative significant relationship with credit risk. Moreover, the corporate rate has no significant relation with credit risk. Internal variables, size, management efficiency, net profit share income and capital adequacy have been proven to influence positively and significantly the credit risk. However, loan to deposit-has a negative insignificance relationship with credit risk. The contribution of this article is that similar conclusions have been made regarding the influence of banking factors on credit risk. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=credit%20risk" title="credit risk">credit risk</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banks" title=" Islamic banks"> Islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=macroeconomic%20variables" title=" macroeconomic variables"> macroeconomic variables</a>, <a href="https://publications.waset.org/abstracts/search?q=banks%20specific%20variable" title=" banks specific variable"> banks specific variable</a> </p> <a href="https://publications.waset.org/abstracts/191970/effect-of-bank-specific-and-macro-economic-factors-on-credit-risk-of-islamic-banks-in-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/191970.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">17</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">492</span> IT Investment Decision Making: Case Studies on the Implementation of Contactless Payments in Commercial Banks of Kazakhstan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Symbat%20Moldabekova">Symbat Moldabekova</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research explores the practice of decision-making in commercial banks in Kazakhstan. It focuses on recent technologies, such as contactless payments and QR code, and uses interviews with bank executives and industry practitioners to gain an understanding of how decisions are made and the role of financial assessment methods. The aim of the research is (1) to study the importance of financial techniques to evaluate IT investments; (2) to understand the role of different expert groups; (3) to explore how market trends and industry features affect decisions on IT; (4) to build a model that defines the real practice of decision-making on IT in commercial banks in Kazakhstan. The theoretical framework suggests that decision-making on IT is a socially constructed process, where actor groups with different background interact and negotiate with each other to develop a shared understanding of IT and to make more effective decisions. Theory and observations suggest that the more parties involved in the process of decision-making, the higher the possibility of disagreements between them. As each actor group has their views on the rational decision on an IT project, it is worth exploring how the final decision is made in practice. Initial findings show that the financial assessment methods are used as a guideline and do not play a big role in the final decision. The commercial banks of Kazakhstan tend to study experience of neighboring countries before adopting innovation. Implementing contactless payments is widely regarded as pinnacle success factor due to increasing competition in the market. First-to-market innovations are considered as priorities therefore, such decisions can be made with exemption of some certain actor groups from the process. Customers play significant role and they participate in testing demo versions of the products before bringing innovation to the market. The study will identify the viewpoints of actors in the banking sector on a rational decision, and the ways decision-makers from a variety of disciplines interact with each other in order to make a decision on IT in retail banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=actor%20groups" title="actor groups">actor groups</a>, <a href="https://publications.waset.org/abstracts/search?q=decision%20making" title=" decision making"> decision making</a>, <a href="https://publications.waset.org/abstracts/search?q=technology%20investment" title=" technology investment"> technology investment</a>, <a href="https://publications.waset.org/abstracts/search?q=retail%20banks" title=" retail banks"> retail banks</a> </p> <a href="https://publications.waset.org/abstracts/106641/it-investment-decision-making-case-studies-on-the-implementation-of-contactless-payments-in-commercial-banks-of-kazakhstan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/106641.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">122</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">491</span> An Empirical Study of Shariah Legitimacy of Islamic Banking Operations in Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Khaleequzzaman">Muhammad Khaleequzzaman</a>, <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Mansoori"> Muhammad Mansoori</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdul%20Rashid"> Abdul Rashid</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The legitimacy of Islamic banking refers to the compliance with the precepts of Shariah (Islamic law) of the pronouncements and their implementation, requisites of various contracts, as well as, observance of the welfare objectives. Therefore, the Islamic banks are supposed to follow the Islamic values focused to bring benefit to the society alongside the commercial motive. These distinguishing features establish identity of the Islamic banks separate from their conventional counterparts and require pursuing normative values of Islamic injunctions instead of profit maximization merely through commercial motive. Given this, the efficiency of the Islamic banks should be evaluated against the value judgements prescribed by the Islamic economic philosophy and their role in establishing the just economy. Nevertheless, the empirical evidence on such value-oriented role of Islamic banking is limited that is filled by this research. The primary focus of the research is two folds; developing a theoretical framework that affords a holistic approach of Shariah legitimacy of Islamic banking practices, including welfare pursuits in addition to the usual compliance mechanism, to help evaluating legitimacy of Islamic banking practices in Pakistan. Therefore, the research has been commissioned by developing the constructs of Shariah legitimacy through extensive review of the relevant literature. At the same time, the empirical analysis based on the opinion of 836 customers of Islamic and conventional banks in all the four provinces and the capital city of Pakistan has produced important conclusions regarding their perception about legitimacy of the Islamic banking practices. The results have helped to know as to how the legitimacy through Shariah perspective is viewed by them. The data analysis using various statistical techniques has yielded results consistent with the objectives of the study. The key findings of the theoretical framework conclude that the value judgements have been grossly ignored by the Islamic banks. The empirical research achieves that about half of the customers perceived Islamic banking as Shariah legitimate. On overall basis, the other half viewed contrary to this or preferred to remain indifferent. There is a need that Islamic banks should look into the desired goals of Shariah legitimacy in both contexts; the value judgement and the perception of the customers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=Shariah%20legitimacy" title=" Shariah legitimacy"> Shariah legitimacy</a>, <a href="https://publications.waset.org/abstracts/search?q=Maqasid%20al%20Shariah%20%28higher%20purposes%20of%20the%20lawgiver%29" title=" Maqasid al Shariah (higher purposes of the lawgiver)"> Maqasid al Shariah (higher purposes of the lawgiver)</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20judgment" title=" value judgment"> value judgment</a>, <a href="https://publications.waset.org/abstracts/search?q=distributive%20justice" title=" distributive justice"> distributive justice</a> </p> <a href="https://publications.waset.org/abstracts/63462/an-empirical-study-of-shariah-legitimacy-of-islamic-banking-operations-in-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/63462.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">411</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">490</span> Quadrature Mirror Filter Bank Design Using Population Based Stochastic Optimization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ju-Hong%20Lee">Ju-Hong Lee</a>, <a href="https://publications.waset.org/abstracts/search?q=Ding-Chen%20Chung"> Ding-Chen Chung</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper deals with the optimal design of two-channel linear-phase (LP) quadrature mirror filter (QMF) banks using a metaheuristic based optimization technique. Based on the theory of two-channel QMF banks using two recursive digital all-pass filters (DAFs), the design problem is appropriately formulated to result in an objective function which is a weighted sum of the group delay error of the designed QMF bank and the magnitude response error of the designed low-pass analysis filter. Through a frequency sampling and a weighted least squares approach, the optimization problem of the objective function can be solved by utilizing a particle swarm optimization algorithm. The resulting two-channel QMF banks can possess approximately LP response without magnitude distortion. Simulation results are presented for illustration and comparison. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=quadrature%20mirror%20filter%20bank" title="quadrature mirror filter bank">quadrature mirror filter bank</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20all-pass%20filter" title=" digital all-pass filter"> digital all-pass filter</a>, <a href="https://publications.waset.org/abstracts/search?q=weighted%20least%20squares%20algorithm" title=" weighted least squares algorithm"> weighted least squares algorithm</a>, <a href="https://publications.waset.org/abstracts/search?q=particle%20swarm%20optimization" title=" particle swarm optimization"> particle swarm optimization</a> </p> <a href="https://publications.waset.org/abstracts/6051/quadrature-mirror-filter-bank-design-using-population-based-stochastic-optimization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6051.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">521</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">489</span> Capital Accumulation, Technology Diffusion and Economic Growth: An Empirical Application to Tunisian Case</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmed%20Bellakhdhar">Ahmed Bellakhdhar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to test the impact of various variables-namely, investment in physical capital, investment in human capital, openness to trade and foreign direct investments, and distance from the technology frontier-on economic growth in the Tunisian context during the period 1976-2010. Empirical results identify that the impact of human capital is significantly positive. This finding confirms the hypothesis that human capital is a main driver of economic performance through its role of improving the internal productive capacity and the absorption of foreign technology especially via foreign direct investments. The effect of FDI is significantly positive in all alternative regressions and the coefficient associated to physical capital variable is positive, but not significant overall. Concerning the import of technologically advanced equipments, our estimates show the absence of a significant direct impact on economic growth in Tunisia. Our empirical results also support the assumption of a non linear relationship between tax and growth and demonstrate the existence of an inverted-U curve between the two variables, in the spirit of the “Laffer curve”. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Endogenous%20growth" title="Endogenous growth">Endogenous growth</a>, <a href="https://publications.waset.org/abstracts/search?q=Human%20capital" title=" Human capital"> Human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=Technology%20transfer" title=" Technology transfer"> Technology transfer</a>, <a href="https://publications.waset.org/abstracts/search?q=Absorptive%20capacity" title=" Absorptive capacity"> Absorptive capacity</a> </p> <a href="https://publications.waset.org/abstracts/121905/capital-accumulation-technology-diffusion-and-economic-growth-an-empirical-application-to-tunisian-case" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/121905.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">132</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">488</span> Impact of Sustainability Reporting on the Financial Performance of Deposit Money Banks: Pre-Post Analysis of Integrating Environmental, Social, and Governance Disclosure into Corporate Annual Reports</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=A.%20O.%20Talabi">A. O. Talabi</a>, <a href="https://publications.waset.org/abstracts/search?q=F.%20M.%20Taib"> F. M. Taib</a>, <a href="https://publications.waset.org/abstracts/search?q=D.%20J.%20Jalaludin"> D. J. Jalaludin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The influence of sustainability reporting on Deposit Money Banks (DMBs)' financial performance both before and after mandated environmental, social, and governance (ESG) disclosure is examined in this article. Using a sample size of the top six strategically important listed banks in Nigeria, the study employed the paired sample t-test to assess the pre-mandatory ESG period (2009-2015) and the post-mandatory ESG period (2016-2022). According to the findings, there was no discernible difference between the performance of DMBs in Nigeria before and after the requirement for ESG disclosure. In the pre-mandatory requirement time, sustainability reporting is a major predictor of financial metrics, but in the post-mandatory requirement period, there was no discernible change in financial performance. Market authorities ought to have unrestricted authority to impose severe fines for noncompliance and bring legal action against corporations that fail to disclose ESG. This work contributes to the literature on ESG disclosure and financial performance by considering two different periods. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial" title="financial">financial</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=reporting" title=" reporting"> reporting</a> </p> <a href="https://publications.waset.org/abstracts/159508/impact-of-sustainability-reporting-on-the-financial-performance-of-deposit-money-banks-pre-post-analysis-of-integrating-environmental-social-and-governance-disclosure-into-corporate-annual-reports" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159508.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">139</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">487</span> Measuring Banking Systemic Risk Conditional Value-At-Risk and Conditional Coherent Expected Shortfall in Taiwan Using Vector Quantile GARCH Model</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ender%20Su">Ender Su</a>, <a href="https://publications.waset.org/abstracts/search?q=Kai%20Wen%20Wong"> Kai Wen Wong</a>, <a href="https://publications.waset.org/abstracts/search?q=I-Ling%20Ju"> I-Ling Ju</a>, <a href="https://publications.waset.org/abstracts/search?q=Ya-Ling%20Wang"> Ya-Ling Wang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this study, the systemic risk change of Taiwan’s banking sector is analyzed during the financial crisis. The risk expose of each financial institutions to the whole Taiwan banking systemic risk or vice versa under financial distress are measured by conditional Value-at-Risk (CoVaR) and conditional coherent expected shortfall (CoES). The CoVaR and CoES are estimated by using vector quantile autoregression (MVMQ-CaViaR) with the daily stock returns of each banks included domestic and foreign banks in Taiwan. The daily in-sample data covered the period from 05/20/2002 to 07/31/2007 and the out-of-sample period until 12/31/2013 spanning the 2008 U.S. subprime crisis, 2010 Greek debt crisis, and post risk duration. All banks in Taiwan are categorised into several groups according to their size of market capital, leverage and domestic/foreign to find out what the extent of changes of the systemic risk as the risk changes between the individuals in the bank groups and vice versa. The final results can provide a guidance to financial supervisory commission of Taiwan to gauge the downside risk in the system of financial institutions and determine the minimum capital requirement hold by financial institutions due to the sensibility changes in CoVaR and CoES of each banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bank%20financial%20distress" title="bank financial distress">bank financial distress</a>, <a href="https://publications.waset.org/abstracts/search?q=vector%20quantile%20autoregression" title=" vector quantile autoregression"> vector quantile autoregression</a>, <a href="https://publications.waset.org/abstracts/search?q=CoVaR" title=" CoVaR"> CoVaR</a>, <a href="https://publications.waset.org/abstracts/search?q=CoES" title=" CoES"> CoES</a> </p> <a href="https://publications.waset.org/abstracts/53814/measuring-banking-systemic-risk-conditional-value-at-risk-and-conditional-coherent-expected-shortfall-in-taiwan-using-vector-quantile-garch-model" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/53814.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">386</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">486</span> Existence of Systemic Risk in Turkish Banking Sector: An Evidence from Return Distributions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=%C4%B0lhami%20Karahanoglu">İlhami Karahanoglu</a>, <a href="https://publications.waset.org/abstracts/search?q=Oguz%20Ceylan"> Oguz Ceylan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As its well-known definitions; systemic risk refers to whole economic system down-turn movement even collapse together in very severe cases. In fact, it points out the contagion effects of the defaults. Such a risk is can be depicted with the famous Chinese game of falling domino stones. During and after the Bear & Sterns and Lehman Brothers cases, it was well understood that there is a very strong effect of systemic risk in financial services sector. In this study, we concentrate on the existence of systemic risk in Turkish Banking Sector based upon the Halkbank Case during the end month of 2013; there was a political turmoil in Turkey in which the close relatives of the upper politicians were involved in illegal trading activities. In that operation, the CEO of Halkbank was also arrested and in investigation, Halkbank was considered as part of such illegal actions. That operation had an impact on Halkbanks stock value. The Halkbank stock value during that time interval decreased remarkably, the distributional profile of stock return changed and became more volatile as well as more skewed. In this study, the daily returns of 5 leading banks in Turkish banking sector were used to obtain 48 return distributions (for each month, 90-days-back stock value returns are used) of 5 banks for the period 12/2011-12/2013 (pre operation period) and 12/2013-12/2015 (post operation period). When those distributions are compared with timely manner, interestingly; the distribution of the 5 other leading banks in Turkey, public or private, had also distribution profiles which was different from the past 2011-2013 period just like Halkbank. Those 5 big banks, whose stock values are monitored with sub index in Istanbul stock exchange (BIST) as BN10, had more skewed distribution just following the Halkbank stock return movement during the post operation period, with lover mean value and as well higher volatility. In addition, the correlation between the stock value return distributions of the leading banks after Halkbank case, where the returns are more skewed to the left, increased (which is measured in monthly base before and after the operation). The dependence between those banks was stronger under the case where the stock values were falling compared with the normal market condition. Such distributional effect of stock returns between the leading banks in Turkey, which is valid for down sub-market (financial/banking sector) condition, can be evaluated as an evidence for the existence of contagious effect and systemic risk. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20risk" title="financial risk">financial risk</a>, <a href="https://publications.waset.org/abstracts/search?q=systemic%20risk" title=" systemic risk"> systemic risk</a>, <a href="https://publications.waset.org/abstracts/search?q=banking%20sector" title=" banking sector"> banking sector</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20distribution" title=" return distribution"> return distribution</a>, <a href="https://publications.waset.org/abstracts/search?q=dependency%20structure" title=" dependency structure"> dependency structure</a> </p> <a href="https://publications.waset.org/abstracts/40231/existence-of-systemic-risk-in-turkish-banking-sector-an-evidence-from-return-distributions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/40231.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">296</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">485</span> Diversity Management of Gender, Age and Disability in the Banking Sector in the Kingdom of Saudi Arabia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nada%20Azhar">Nada Azhar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> As a developing country, The Kingdom of Saudi Arabia (KSA) needs to make the best possible use of its workforce for social and economic reasons. The workforce is diverse, calling for appropriate diversity management (DM). The thesis focuses on the banking sector in KSA. To date, there have been no studies on DM in the banking sector in this country. Many organizations have introduced specific policies and programmes to improve the recruitment, inclusion, promotion, and retention of diverse employees, in addition to the legal requirements existing in many countries. However, Western-centric models of DM may not be applicable, at least not in their entirety, in other regions. The aim of the study is to devise a framework for understanding gender, age and disability DM in the banking sector in KSA in order to enhance DM in this sector. A sample of 24 managers, 2 from each of the 12 banks, was interviewed to obtain their views on DM in the banking sector in KSA. Thematic analysis was used to analyze the data. These themes were used to develop the questionnaire, which was administered to 10 managers in each of the 12 banks. After analysis of these data, and completion of the study, the research will make a theoretical contribution to the knowledge on DM and a practical contribution to the management of diversity in Saudi banks. This paper concerns a work in progress. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=age" title="age">age</a>, <a href="https://publications.waset.org/abstracts/search?q=disability" title=" disability"> disability</a>, <a href="https://publications.waset.org/abstracts/search?q=diversity" title=" diversity"> diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=gender" title=" gender"> gender</a>, <a href="https://publications.waset.org/abstracts/search?q=Kingdom%20of%20Saudi%20Arabia" title=" Kingdom of Saudi Arabia"> Kingdom of Saudi Arabia</a> </p> <a href="https://publications.waset.org/abstracts/13860/diversity-management-of-gender-age-and-disability-in-the-banking-sector-in-the-kingdom-of-saudi-arabia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/13860.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">441</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">484</span> Survival of Islamic Banking Services in Tanzania: A Quick Survey on Conflicting Legal Framework</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ayoub%20Ali%20Maulana">Ayoub Ali Maulana</a> </p> <p class="card-text"><strong>Abstract:</strong></p> “The success and sustainability of an Islamic finance system depends on the ability to establish a comprehensive legal and regulatory framework that supports synergy amongst the components in the system”. Numbers of banks have introduced Islamic banking windows claiming that their products follow Islamic banking values without any compromise. National Bank of Commerce Limited, Stanbic Bank Limited, Kenya Commercial Bank, The Peoples Bank of Zanzibar and Amana Bank Limited are some of the banks which offer Islamic banking products in Tanzania. To date, there is no single provision in Tanzanian laws that speak of Islamic banking activities in the country. Despite the fact that consultancy commissioned to International Monetary Fund (IMF) to research on the best laws to govern Islamic banking industry in the country, the speed is not encouraging in making sure that the same is introduced as soon as possible. This paper highlights the trend of the banking services in Tanzania and examines the application of Islamic banking system in the Tanzanian conventional banking environment. In particular the paper considers whether the Islamic banking services in Tanzania can survive without an appropriate legal framework that accommodates it. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=islamic%20banks" title="islamic banks">islamic banks</a>, <a href="https://publications.waset.org/abstracts/search?q=interest" title=" interest"> interest</a>, <a href="https://publications.waset.org/abstracts/search?q=islamic%20windows" title=" islamic windows"> islamic windows</a>, <a href="https://publications.waset.org/abstracts/search?q=Tanzania" title=" Tanzania"> Tanzania</a> </p> <a href="https://publications.waset.org/abstracts/31769/survival-of-islamic-banking-services-in-tanzania-a-quick-survey-on-conflicting-legal-framework" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31769.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">349</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">483</span> Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mai%20Hoang%20Minh">Mai Hoang Minh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=usefulness%20of%20financial%20statement" title="usefulness of financial statement">usefulness of financial statement</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20quality" title=" accounting information quality"> accounting information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=loan%20decisions" title=" loan decisions"> loan decisions</a> </p> <a href="https://publications.waset.org/abstracts/11584/information-on-financial-statements-for-loan-decision-making-of-commercial-banks-in-vietnam" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/11584.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">279</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">482</span> α-Amylase Inhibitory Activity of Some Tunisian Aromatic and Medicinal Plants</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hamdi%20Belfeki">Hamdi Belfeki</a>, <a href="https://publications.waset.org/abstracts/search?q=Belgacem%20Chandoul"> Belgacem Chandoul</a>, <a href="https://publications.waset.org/abstracts/search?q=Mnasser%20Hassouna"> Mnasser Hassouna</a>, <a href="https://publications.waset.org/abstracts/search?q=Mondher%20Mejri"> Mondher Mejri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Aqueous and ethanolic extracts of eight Tunisian aromatic and medicinal plants (TAMP) were characterized by studying their composition in polyphenols and also their antiradical and antioxidant capacities. In absence and in the presence of the various extracts, α-amylase from Bacillus subtlis activity, was measured in order to detect a potential inhibition. The total contents of polyphenols and flavonoid vary in function of TAMP and the mobile phase used for the extraction (distilled water or ethanol). The ethanolic extracts showed the most significant antiradical and antioxidant activities. Only the extracts from Coriandrum sativum showed a significant inhibiting effect on the α-amylase activity. This inhibiting capacity could be correlated with the chemical profile of the two extracts, due to the fact that they have the greatest amount of total flavonoid. The ethanolic extract has the most important antioxidant and anti-radicalizing activities among the sixteen extracts studied. The inhibition kinetics of the two coriander extracts were evaluated by pre-incubation method, using Lineweaver-Burk’s equation, obtained by linearization of Michaeilis-Menten’s expression. The results showed that both extracts exercised a competitive inhibition mechanism. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=%CE%B1-amylase" title="α-amylase">α-amylase</a>, <a href="https://publications.waset.org/abstracts/search?q=antioxidant%20activity" title=" antioxidant activity"> antioxidant activity</a>, <a href="https://publications.waset.org/abstracts/search?q=aromatic%20and%20medicinal%20plants" title=" aromatic and medicinal plants"> aromatic and medicinal plants</a>, <a href="https://publications.waset.org/abstracts/search?q=inhibition" title=" inhibition"> inhibition</a> </p> <a href="https://publications.waset.org/abstracts/10661/a-amylase-inhibitory-activity-of-some-tunisian-aromatic-and-medicinal-plants" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/10661.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">450</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">481</span> Disclosure of Financial Risk on Sharia Banks in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Renny%20Wulandari">Renny Wulandari</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to determine how the influence of Non Performing Financing, Financing Deposit Ratio, Operating Expenses and Operating Revenue and Net Income Margin on the disclosure of financial risk in Sharia banks. To achieve these objectives conducted associative research method with data source in the form of secondary data that is annual report data with period 2013-2016. The population in this study is the sharia banking industry in Indonesia and who issued the annual financial statements. A method of sampling use probability sampling. Analysis in this research is with SEM-PLS. The result is Net Income Margin has a significant effect on financial risk disclosure while Non Performing Financing (NPF) Financing to Deposit Ratio (FDR), Operating Expenses and Operating Revenue (OEOR) have no effect on the disclosure of financial risk in sharia bank. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sharia%20banks" title="Sharia banks">Sharia banks</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure%20of%20risk%20financial" title=" disclosure of risk financial"> disclosure of risk financial</a>, <a href="https://publications.waset.org/abstracts/search?q=non%20performing%20financing" title=" non performing financing"> non performing financing</a>, <a href="https://publications.waset.org/abstracts/search?q=financing%20deposit%20ratio" title=" financing deposit ratio"> financing deposit ratio</a>, <a href="https://publications.waset.org/abstracts/search?q=operating%20expenses%20and%20operating%20revenue" title=" operating expenses and operating revenue"> operating expenses and operating revenue</a>, <a href="https://publications.waset.org/abstracts/search?q=net%20income%20margin" title=" net income margin"> net income margin</a> </p> <a href="https://publications.waset.org/abstracts/77832/disclosure-of-financial-risk-on-sharia-banks-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/77832.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">234</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">480</span> Decomposition of Funds Transfer Pricing Components in Islamic Bank: The Exposure Effect of Shariah Non-Compliant Event Rectification Process</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Azrul%20Azlan%20Iskandar%20Mirza">Azrul Azlan Iskandar Mirza</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of Funds Transfer Pricing (FTP) for Islamic Bank is to promote prudent liquidity risk-taking behavior of business units. The acquirer of stable deposits will be rewarded whilst a business unit that generates long-term assets will be charged for added liquidity funding risks. In the end, it promotes risk-adjusted pricing by incorporating profit rate risk and liquidity risk component in the product pricing. However, in the event of Shariah non-compliant (SNCE), FTP components will be examined in the rectification plan especially when Islamic banks need to purify the non-compliance income. The finding shows that the determination between actual and provision cost will defer the decision among Shariah committee in Islamic banks. This paper will review each of FTP components to ensure the classification of actual and provision costs reflect the decision on rectification process on SNCE. This will benefit future decision and its consistency of Islamic banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fund%20transfer%20pricing" title="fund transfer pricing">fund transfer pricing</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title=" Islamic banking"> Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20finance" title=" Islamic finance"> Islamic finance</a>, <a href="https://publications.waset.org/abstracts/search?q=shariah%20non-compliant%20event" title=" shariah non-compliant event"> shariah non-compliant event</a> </p> <a href="https://publications.waset.org/abstracts/102296/decomposition-of-funds-transfer-pricing-components-in-islamic-bank-the-exposure-effect-of-shariah-non-compliant-event-rectification-process" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/102296.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">194</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">479</span> Determining Factors Influencing the Total Funding in Islamic Banking of Indonesia </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Euphrasia%20Susy%20Suhendra">Euphrasia Susy Suhendra</a>, <a href="https://publications.waset.org/abstracts/search?q=Lies%20Handrijaningsih"> Lies Handrijaningsih</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The banking sector as an intermediary party or intermediaries occupies a very important position in bridging the needs of working capital investment in the real sector with funds owner. This will certainly make money more effectively to improve the economic value added. As an intermediary, Islamic banks raise funds from the public and then distribute in the form of financing. In practice, the distribution of funding that is run by Islamic Banking is not as easy as, in theory, because, in fact, there are many financing problems; some are caused by lacking the assessment and supervision of banks to customers. This study aims to analyze the influence of the Third Party Funds, Return on Assets (ROA), Non Performing Financing (NPF), and Financing Deposit Ratio (FDR) to Total Financing provided to the Community by Islamic Banks in Indonesia. The data used is monthly data released by Bank of Indonesia in Islamic Banking Statistics in the time period of January 2009 - December 2013. This study uses cointegration test to see the long-term relationship, and use error correction models to examine the relationship of short-term. The results of this study indicate that the Third Party Fund has a short-term effect on total funding, Return on Assets has a long term effect on the total financing, Non Performing Financing has long-term effects of total financing, and Financing deposit ratio has the effect of short-term and long-term of the total financing provided by Islamic Banks in Indonesia. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20banking" title="Islamic banking">Islamic banking</a>, <a href="https://publications.waset.org/abstracts/search?q=third%20party%20fund" title=" third party fund"> third party fund</a>, <a href="https://publications.waset.org/abstracts/search?q=return%20on%20asset" title=" return on asset"> return on asset</a>, <a href="https://publications.waset.org/abstracts/search?q=non-performing%20financing" title=" non-performing financing"> non-performing financing</a>, <a href="https://publications.waset.org/abstracts/search?q=financing%20deposit%20ratio" title=" financing deposit ratio"> financing deposit ratio</a> </p> <a href="https://publications.waset.org/abstracts/21140/determining-factors-influencing-the-total-funding-in-islamic-banking-of-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21140.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">466</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">478</span> Design of Two-Channel Quincunx Quadrature Mirror Filter Banks Using Digital All-Pass Lattice Filters</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ju-Hong%20Lee">Ju-Hong Lee</a>, <a href="https://publications.waset.org/abstracts/search?q=Chong-Jia%20Ciou"> Chong-Jia Ciou</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper deals with the problem of two-dimensional (2-D) recursive two-channel quincunx quadrature mirror filter (QQMF) banks design. The analysis and synthesis filters of the 2-D recursive QQMF bank are composed of 2-D recursive digital allpass lattice filters (DALFs) with symmetric half-plane (SHP) support regions. Using the 2-D doubly complementary half-band (DC-HB) property possessed by the analysis and synthesis filters, we facilitate the design of the proposed QQMF bank. For finding the coefficients of the 2-D recursive SHP DALFs, we present a structure of 2-D recursive digital allpass filters by using 2-D SHP recursive digital all-pass lattice filters (DALFs). The novelty of using 2-D SHP recursive DALFs to construct a 2-D recursive QQMF bank is that the resulting 2-D recursive QQMF bank provides better performance than the existing 2-D recursive QQMF banks. Simulation results are also presented for illustration and comparison. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=all-pass%20digital%20filter" title="all-pass digital filter">all-pass digital filter</a>, <a href="https://publications.waset.org/abstracts/search?q=lattice%20structure" title=" lattice structure"> lattice structure</a>, <a href="https://publications.waset.org/abstracts/search?q=quincunx%20QMF%20bank" title=" quincunx QMF bank"> quincunx QMF bank</a>, <a href="https://publications.waset.org/abstracts/search?q=symmetric%20half-plane%20digital%20filter" title=" symmetric half-plane digital filter"> symmetric half-plane digital filter</a> </p> <a href="https://publications.waset.org/abstracts/58323/design-of-two-channel-quincunx-quadrature-mirror-filter-banks-using-digital-all-pass-lattice-filters" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/58323.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">359</span> </span> </div> </div> <ul class="pagination"> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=Tunisian%20banks&page=6" rel="prev">&lsaquo;</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=Tunisian%20banks&page=1">1</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=Tunisian%20banks&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=Tunisian%20banks&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=Tunisian%20banks&page=4">4</a></li> <li class="page-item"><a class="page-link" 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