Interna I Eksterna Revizija Banaka

The Bank and the Banking sector is since a long time a significant point in the economy and in the private sector. Banking law is very important to regulate the relation between customer and bank. On the one hand it protects the interest of the bank and on the other hand also the rights of the customers that are in an inferior position. In both of them the customer- bank relation plays a very important role.

Firstly I will examine the general overview of banking in Hungary, the next line of discussion will be about Erste Bank, Hungary, which includes the history, (Erste bank) brand as a whole. Going further, I will give a brief introduction to the meaning of e-banking, how and why it is used, and its general types. Erste Bank has several e-banking services which this thesis will cover majority of its services, I will also highlight some factors affecting it. It is obligatory to note that e-banking is a vast topic to discuss about, so therefore I will focus on the internet banking services of Erste Bank, Hungary.

The nature of the banker-customer relationship is one of agency. Amongst the duties that stem from this relationship, the bank’s duty of confidentiality is clearly an issue of great importance. The focus of this essay is on the scope and limitations of the bank’s duty, both to its customers as to the public. In order to analyse this it is necessary to firstly consider the idea of duty of confidentiality, Secondly, it is necessary to study the Court of Appeal’s judgement in the case of Tournier. Thirdly, this essay will take the Jack Committee report into consideration. Lastly, this paper will briefly mention the Banking Code, it will also discuss whether the principle in Tournier may be outdated and if so, whether it is in need of a new crystallised self, clearly stating the limits and boundaries of the bank’s duties both to the customer and to the public itself in the form of a statute. To conclude this essay will consider the future of the duty of confidentiality.

The field of accounting is constantly evolving. This is true not only for the theory of accounting itself but also the entities that govern its theory and practice. Presently, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are faced with some of the biggest challenges to date. To understand the significance of these two boards, it is necessary to understand their histories, relations between the boards, and the standards that they set. Also how the knowledge of these boards and the field they lead, gained through the masters of science in accountancy

The following discursive literature review will consider five central themes in the sphere of accounting ethics. First, it will discuss the epistemological advances in accounting ethics. Secondly, it will explore the ethical issue of accounting standards and benchmark. The third theme will focus on the ethical topic of the role of accountants in national debates and consciousness. The fourth point that the literature review will focus on will be accounting ethics in training students enrolled in business course. Finally, the literature review will conclude by discussing accounting ethics as professional ethics.

7 Ćurak, M.,Poposki, K. and Pepur, S., “Profitability determinants of the Macedonian banking sector in changing environment” Procedia - Social and Behavioral Sciences, Vol. 44 (2012),pp.406-416

Tatra banka, a.s. was established in 1990 as the first private bank in Slovakia aimed at providing extensive banking services to clients of the whole target population. After the completion of all the internal organizational preparations, Tatra banka started operations in December 1991 and is currently the third largest and most-effective long-term bank. It has come to be one of the most dominant players in the Slovak banking market. Tatra banka is a member of the RZB Group and a subsidiary of Raiffeisen International Bank-Holding AG. Tatra banka does not have its own strategy regarding the application of CSR principles but, it nevertheless agrees with the concept of CSR as applied within the RZB Group which speaks of corporate

The board presented a set of problems, what we should solve, the most concerning are the lack of loyalty among the employees and the lack of honesty of the Bank towards its environment. We used two diagnostic approaches to reach the core of the problems Bank X faces, the Onion model invented by Hofstede, which help us to understand the different layers of the culture in the bank and the Behaviour approach model, which aims to present a clear summary of the behaviour of your colleagues. The diagnosed core issue, the outcome of the analysis, is related to the organizational culture of Bank X. This connection ultimately leads to the question: How can the management of Bank X overcome these cultural oracles concerning their lack of loyalty, which mainly results because of the high fluctuation, the high risk-taking of the employees and their self-interest and on the other hand, the lack of honesty?

This is analyzed from the case analysis that AlpenBank is having a lot of strengths which provides it competitive advantage over its competitor in the market of Romania. The bank has gained high recognition in the European and American countries which is its key strength for further moving in Romania. Moreover, it is also serving in the western area so it will not be difficult for bank to establish introduce credit card system in Romania. The vast experience of management in the banking industry is also considered as the key strength for Alpen Bank. Another major strength of Alpen is that bank is having loyal affluent customers which will help to enhance the sales of credit cards in Romania. Alpen Bank is working from last two decades

Private Bank, which is taking steps towards to its long-term aims, will continue to be a reliable solution partner, and to offer fruitful, high quality products and services. The main aims of Privat Bank are to protect the quality of its assets' structure, and synchronously to continue to increase the profit value for all social partners, shareholders, employees, clients and the nation.

It has been over a decade since Hungary has transitioned into the market economy. Its banking system has gone through numerous changes in order to accommodate an ever competitive world of financial innovation. Today, we see a Hungary that has adopted much of financial structure seen in Western Europe and whose banking sector is finally starting to see profits. Early transitional privatization saw an assortment of problems for state-owned banks including inadequate regulation and an agglomeration of non-performing loans. Reforms made through legislation in the last decade have helped alleviate the pressures on previously state held banks and lead the industry further through

The Bank provides universal banking services with core activities in corporate and retail banking. The rapid increase in total assets by 72%, customer deposits by 64% and net loans by 70% over 1Q 2013 suggests that the Bank merged with another bank. While competition in the Polish banking sector remains intense, the merged bank is likely to benefit from a more diversified revenue structure, stronger origination capacity and some cost benefits. The Bank had total assets of PLN 106.1bn (EUR 25.6bn), equity of PLN 14.5bn (EUR 3.5bn) and generated net income of PLN 2.0bn (EUR 477m) in 2013.

Posao međunarodnog prodavca na prvi pogled izgleda vrlo privlačno. Međutim, radi se o složenom i napornom poslu koji zahteva posebne veštine osoblja. Nužno je razvijati prodajne sposobnosti, uvažavati karakteristike različitih kultura, običaja i od velikog značaja je poznavanje stranih jezika. Pored različitih sistema koji su parametri pri odlučivanju o kupovini, različiti su kriterijumi i ciljevi kupaca po pojedinim zemljama. Naravno, postoje proizvodi koji zbog svojih karakteristika i visoke tehnologije čine da kriterijumi za njihovu kupovinu budu isti

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INSTRUCTIONS AND INFORMATION 1. 2. You are provided with a question paper and an answer book. The paper comprises FOUR compulsory questions. The compulsory questions are QUESTIONS 1, 2, 3 and 4. Answer ALL these questions. You must also answer ONE other question; either QUESTION 5 OR Question 6. Use the answer book provided in order answer the questions. Workings must be shown in order to achieve part-marks. You must attempt to comply with the suggested time allocations. Non-programmable calculators may be used. You may use