Determinants of credit risk in commercial banks of Kosovo

Purpose: The purpose of this paper is to analyze some of the determinants of credit risk in commercial banks in Kosovo through the use of regression analysis for a dataset covering a time series of 7 years (2012 - 2018). Design/Methodology/Approach: The data have been collected from publications of Central Bank of Kosovo and from Kosovo Agency of Statistics The data have been analyzed on quarterly basis. In order to conduct the empirical part of the study that gives us the answer to the relationship between credit risk and the determinants of this risk, we analyzed 6 variables in the study. To perform the necessary analysis we have used the statistical software SPSS 23. Through the regression analysis, the main findings and results of the study were generated. Findings: After analyzing the necessary data, the paper concludes that, among credit risk determinants, interest rates on loans and profitability of banks (ROA) have the largest and most significant impact on credit risk, namely non-performing loans as the credit risk measure. Practical implications: For researchers and academics, the study provides a useful basis on which further studies on credit risk and the factors that cause this risk can be conducted. Originality/Value: The research paper is based on recent studies that assess credit risk in other countries and use reliable data on the banking sector in Kosovo.peer-reviewe

Cerebelarna dermoidna cista s kontrastnim pojačanjem muralnog čvorića: prikaz slučaja

Typical dermoid cysts are well-circumscribed fat-density masses with no associated contrast enhancement; rarely, they may appear hyperattenuating on CT scan. CT hyperattenuating dermoid cyst (CHADC) is very uncommon, with only nine case reports in the literature update, which occurs exclusively in the posterior fossa. CHADC with mural nodule is extremely rare and, to the best of our knowledge, only two cases have been documented previously in the literature. A 49-year-old farmer had a 2-month history of occipital headaches, which were not suggestive of raised intracranial pressure. During the last month, he experienced loss of balance, frequent falls, anorexia and loss of weight. Magnetic resonance imaging (MRI) showed a huge mass from the tentorium to the foramen occipitale magnum with obliteration of the fourth ventricle; the lesion was well circumscribed. We completely removed the tumor and postoperative MRI showed no residual tumor. Epidermoid tumors with enhancing mural nodule on MRI and with hyperattenuating lesion on CT are extremely rare. Dermoid cysts are never associated with edema and extremely rarely cause obstructive hydrocephalus. MRI investigations are mandatory to diagnose these cases. The best curative treatment is total removal of the lesion.Tipične dermoidne ciste dobro su ograničene tvorevine intenziteta masti koje ne primaju kontrast i koje su rijetko kada hiperdenzne na kompjutorskoj tomografiji (CT). CT hiperdenzna dermoidna cista (CHADC) iznimno je rijetka te je dosad u literaturi opisano samo devet slučajeva, svi smješteni u stražnjoj jami. CHADC s muralnim nodulom je iznimno rijetka; prema našim saznanjima, dosad su u literaturi opisana samo dva slučaja. U ovom radu prikazujemo slučaj muškarca u dobi od 49 godina koji se žalio na dvomjesečne okcipitalne bolove bez znakova porasta intrakranijskog tlaka. Tijekom posljednjeg mjeseca često je padao zbog poremećaja ravnoteže, dok je zbog anoreksije smršavio. Magnetska rezonanca (MRI) je pokazala veliku, dobro ograničenu tvorevinu koja se protezala od tentorija do velikog zatiljnog otvora obliterirajući pritom četvrtu komoru. Tumor smo odstranili u cijelosti te MRI poslije operacije nije pokazao nikakvih rezidua bolesti. Na CT-u hipodenzni epidermoidni tumori s muralnim čvorićem koji prima kontrast na MRI su iznimno rijetki. Dermoidna cista nikad nije povezana niti s edemom i iznimno rijetko uzrokuje opstruktivni hidrocefalus. Slikovni MRI prikaz dijagnostički je u ovim slučajevima obvezatan za postavljanje dijagnoze. Najučinkovitija metoda liječenja je potpuno uklanjanje tvorevine

Profitability analysis of banks : comparative study of domestic and foreign banks in Kosovo

Purpose: The purpose of this study is to compare the financial performance of domestic and foreign banks in the banking sector of Kosovo over the period 2008-2018. In order to evaluate the financial performance of banks in Kosovo, both domestic and foreign ones, we have analyzed the financial reviews of these banks for 10 years (2008-2018), subsequently drawing the financial reports. Design/Methodology/Approach: To give an answer to the research question whether banks with foreign capital in Kosovo are more profitable than banks with local capital we have firstly revies the literature to find out what different authors have found in recent researches concerning this area and the methods and models used in collecting, processing and analyzing data. The processing of the data of the above-mentioned reports has been done by the STATA software program, specifically using linear regression, Fixed Effect, Random Effect, Hausman Taylor Regression and GMM modelling. Findings: Based on the empirical results of this study, we conclude that all independent variables (return on equity, net sales to net assets ratio, profit margin ratio) are significant at 5% level of statistical confidence. Return on equity and profit margin have a positive impact on increasing the return on assets of commercial banks in Kosovo, while increasing the ratio of net sales / net assets has a negative impact on return on assets. Practical Implications: This paper will provide a detailed analysis of the profitability of commercial banks in Kosovo, and through comparative analysis will determine which banks are most profitable, those with foreign capital or banks with domestic capital. Originality/Value: This research paper highlights an empirical analysis based on real data, financial reports of the Central Bank of Kosovo and on the financial statements of commercial banks in Kosovo. Given that these results are evident, they are a good reflection for all decision-makers in regulating and supervising commercial banks.peer-reviewe

STRUKTUR HISTOLOGI EMPEDU DAN PANKREAS IKAN LELE LOKAL (CLARIAS BATRACHUS)

STRUKTUR HISTOLOGI EMPEDU DAN PANKREAS IKAN LELE LOKAL (Clarias bathracus)ABSTRAKPenelitian ini bertujuan mengetahui histologi empedu dan pankreas ikan lele lokal (Clarias bathrachus), organ diambil dari tiga ekor ikan lele lokal dan diteliti dengan metode histologi eksplorasi, pengambilan sampel empedu dan pankreas dilakukan setelah melakukan euthanasia terlebih dahulu dengan menggunakan minyak cengkeh. Pengamatan histologi empedu dan pankreas dilakukan setelah melakukan pembuatan preparat histologi dengan pewarnaanhemaktosilin-eosin (HE) pada organ empedu dan pankreas ikan lele lokal. Hasil penelitian ini menunjukkan bahwa empedu ikan lele lokal ini sama seperti histologi empedu ikan lain, memiliki tunika mukosa, tunika muskularis, dan tunika adventisia, sedangkan pankreas pada ikan lele lokal ini, terdapat di sekitar venaporta hepatika, dijumpai adanya sel-sel darah, tidak memiliki pulau Langerhans, dan terdapat sel-sel asinar pada pankreas yang menyebar diantara sel-sel hepatosit yang disebut hepatopankreas

Synovial joint lubrication – does nature teach more effective engineering lubrication strategies?

Nature shows numerous examples of systems which show energy efficiency, elegance in their design and optimum use of materials. Biomimetics is an emerging field of research in engineering and successes have been documented in the diverse fields of robotics, mechanics, materials engineering and many more. To date little biomimetics research has been directed towards tribology in terms of transferring technologies from biological systems into engineering applications. The potential for biomimicry has been recognised in terms of replicating natural lubricants but this system reviews the potential for mimicking the synovial joint as an efficient and durable tribological system for potential engineering systems. The use of materials and the integration of materials technology and fluid/surface interactions are central to the discussion

AN EXPLORATION OF LANGUAGE TEACHING PROCESS TO YOUNG LEARNERS (A CLASSROOM RESEARCH AT TK RAISHA LAMPINEUNG BANDA ACEH)

ABSTRACTName : Mayka MorinaStudent No. : 1309200080054Department/Program : English Education/ PostgraduateTitle : An Exploration of Language Teaching Process to Young Learners (Classroom Research at TK Raisha Lampineung Banda Aceh)Keywords: teaching English to young learners, lesson plan, classroom atmosphere, teaching material and mediaThe objectives of this study were to investigate the process of teaching and learning to young learners at TK Raisha Lampineung Banda Aceh in terms of (a) lesson plan and syllabus, (b) classroom atmosphere, (c) teaching materials used, and (d) media used. This study employed a descriptive qualitative method. The subject of this study was an English teacher who taught English class at TK Raisha Lampineung Banda Aceh. The data were collected through observation, interview and documentation. The collected data were analyzed and interpreted through qualitative procedures by using data reduction, data presentation, verification and conclusion drawing. The results showed that the teacher organized and prepared the syllabus and lesson plans before teaching English in terms of preparing the English lesson to young learners. The teacher create syllabus and lesson plan based on school objective. The teacher used the student active learning approach to build up the spirit in the classroom. The teacher created comfortable and fun atmosphere in the teaching learning process. The teaching materials have been selected from various sources and taken from authentic resources by providing appropriate media. The selection of materials is based on the main theme of learning. The teaching methods and techniques used by the English teacher were various and in accordance with the theories of the teaching of English to young learners

Fiscal policy and economic growth: the case of Southeast European Countries

This paper analyses the effects of fiscal policy on the economic growth of emerging developing countries such as Southeast European countries. The discussion related to fiscal policy impacts on economic growth is quite current, as the development of appropriate fiscal instruments can lead to continued and sustainable economic growth of these countries. The method I used in this paper is the Panel data model, namely Pooled OLS, Fixed Effects, Random Effects and Hausman Taylor-IV, to assess the impact of fiscal policy on economic growth. The variables used in this paper are: GDP - economic growth, tax revenue and government spending. The impact of income and expenditure on economic growth was analysed with data from 1994 to 2015

CODE MIXING USED BY FOREIGN MEMBERS IN ANDALAS UNIVERSITY AIESEC ORGANIZATION

ABSTRAK Dalam skripsi ini dibahas campur kode (Code Mixing) yang terjadi di lingkungan Organisasi AIESEC Universitas Andalas, Padang. Tujuan dari penelitian ini adalah menemukan tipe-tipe, tujuan dan faktor penyebab timbulnya campur kode pada penutur bahasa Inggris (Foreign members) yang melakukan interaksi kepada penutur bahasa Indonesia. Dalam penelitian ini campur kode yang digunakan penutur bahasa Inggris merupakan anggota AIESEC. Penutur bahasa Inggris menggunakan campur kode dari Bahasa Inggris ke Bahasa Indonesia untuk berkomunikasi atau berdiskusi. Data berbentuk ujaran yang direkam dengan menggunakan kamera dan pencatatan oleh penulis. Penulis menganalisis data yang berkaitan dengann tipe-tipe campur kode menggunakan teori dari Muysken, sedangkan untuk mengetahui tujuan adanya campur kode dalam data menggunakan teori Hudson, dan penyebab timbulnya campur kode penulis menggunakan teori dari Dell Hymes dalam teori “Ethnography of Communication”. Metode dan teknik yang digunakan oleh penulis adalah teori dari Sudaryanto. Metode dalam pengumpulan data adalah metode simak dan menggunakan beberapa teknik yaitu teknik catat dan teknik rekam. Lalu metode analisa data yaitu metode padan. Terdapat beberapa teknik yaitu referensial dan pragmatik. Penyajian hasil analisis adalah formal dan informal. Dari hasil analisis ditemukan bahwa ada tiga tipe campur kode yaitu penyisipan, alternasi, dan leksikalisasi kongruen. Dari ketiga campur kode penyisipan yang paling sering digunakan. Hal ini disebabkan oleh keterbatasan dan kemampuan penutur bahasa Inggris dalam menggunakan bahasa Indonesia. Dalam tipe campur kode yang digunakan penutur bahasa Inggris AIESEC dari berbagai macam Negara, waktu durasi selama tinggal di Indonesia merupakan hal terpenting. Apabila penutur bahasa Inggris tersebut memiliki durasi waktu yang cukup lama maka semakin banyak kosa kata dan kemampuannya untuk berbahasa Indonesia. Fungsi dari campur kode adalah penutur ingin menunjukkan kemampuan yang dimiliki dalam berbahasa Indonesia, memberikan pengertian yang tepat kepada lawan berbicara penutur, dan menghilangkan situasi ambigu dalam interaksinya. Faktor penyebab campur kode adalah peserta, tempat dan suasa

Magnetic Field Control of the Optical Spin Hall Effect

We investigate theoretically the effect of an external magnetic field on polarization patterns appearing in quantum microcavities due to the optical spin Hall effect (OSHE). We show that increase of the magnetic field perpendicular to the plane of the cavity resulting in the increase of the Zeeman splitting leads to the transition from azimuthal separation of polarizations to their radial separation. This effect can be straightforwardly detected experimentally.Comment: 9 pages, 6 figure

CIVIL RESPONSIBILITY AND DANGEROUS ACTIVITIES FROM THE NONCONTRACTUAL DAMAGE

Apart from the subjective responsibility on causing damage and its compensation there exist also the objective responsibility, respectively responsibility for goods for dangerous activities. This type of responsibility is connected with the XX Century with the appearance of new technical discoveries, discoveries of new and complicated machines and with the massive development of technic perfection in the land, water and the air traffic. As a consequence of this, damages are more frequent and always bigger. From these suffer persons that are in direct contact with these means (workers) and also third persons and surroundings that are surrounded by these means. These damages are the consequences of the rapid technologic development. Regarding the subjective responsibility rules of responsibility on guilt are applied in the cases of cause of damage because of personal activities, whereas objective responsibility on these damages, responsible cannot be considered person that commited the act as well as the person that suffered damage. From this it is seen that the rules on responsibility on damage should not be based on guilt. Therefore in the case of damage causing from the dangerous goods, the damage should be verified and the also the causal link between damage and the dangerous goods (pests). In these situations it is not neccessary to conclude and to verify the guilt of pest. This responsibility in the other way is called the responsibility without guilt, responsibility on dangerous goods and dangerous activity or as responsibility based upon the theory of causality. Thus, also for this responsibility from dangerous goods, is named also as the responsibility without guilt