Economic Archive

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  Some Aspects of the Accounting Analysis of Loans Granted by Commercial Banks

  The accounting analysis performed in banking institutions is of key importance. It is based on information collected exclusively from current and periodic accounting reports. Based on real accounting data, it is found that there are decreased rates of positive growth in credit portfolios. Granted loans are well-secured while at the same time there ... The accounting analysis performed in banking institutions is of key importance. It is based on information collected exclusively from current and periodic accounting reports. Based on real accounting data, it is found that there are decreased rates of positive growth in credit portfolios. Granted loans are well-secured while at the same time there is also an increase in the percentage of non-performing loans. When assessing the risk of collateral it is possible to propose the use of "above-the-moderate risk." It is considered necessary for banks to maintain information about the liquidation value of mortgages or pledged assets, rather than the market price.

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  Long-term Care – the New Social Risk in Europe

  The ageing of population, changes in the family model, and increased number of women-players on the labour market, as well as changing values and attitudes towards informal delivery of services are the new variables which are becoming a major challenge to the adequacy of European social systems. Until recently, the question as to whose ... The ageing of population, changes in the family model, and increased number of women-players on the labour market, as well as changing values and attitudes towards informal delivery of services are the new variables which are becoming a major challenge to the adequacy of European social systems. Until recently, the question as to whose responsibility it is to take care of dependent elderly persons has had a straightforward answer – the family; therefore the problem was not in the focus of attention of politicians or governments. The current situation is totally different and due to the trends towards an increase in the number of people in need of care, the reduced number of available caretakers, and the ever growing public and private expenditure on social services, the issue has now turned from private into a public one to all EU member states. Therefore, long-term care of elderly people has been labeled as ‘a new social risk’.

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  Prospects for Early Prognosis of Crisis Situations in the Banking Sector

  The first global financial and economic crisis of the present century has once again reminded the economists of the vulnerability of the banking system as far as outside shocks are concerned. Problems in the banking sector can be measured in expenses worth billions of Euros in order to support and stabilize most affected countries. In this respect ... The first global financial and economic crisis of the present century has once again reminded the economists of the vulnerability of the banking system as far as outside shocks are concerned. Problems in the banking sector can be measured in expenses worth billions of Euros in order to support and stabilize most affected countries. In this respect the present article aims at analyzing the options for predicting banking difficulties and problems by means of models focusing on those based on the signal approach. On the basis of a conducted research an attempt has been made to create a mechanism for improvement of the signal-based models for forecasting crisis situations in the banking sector.