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586  Articles
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AbstractMost credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting treatment of customer loy... see more

AbstractCredit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accoun... see more

Taking into account the rising dependence of Central and Eastern Europe on multinational banks’ credits, the main purpose of the article is to identify and examine the determinants of cross-border credits through a methodology based on “push” and “pull” f... see more

Bank credits are an important source for financing agriculture. The eligibility conditions set by the commercial banks to farms are affecting their access to bank credits. Lack of flexibility in the eligibility conditions is reflected by the volume, the e... see more

The access of agricultural farms to the bank credit offer is determined by a series of factors having a negative or positive influence, meaning the farms financial performances and the efficient management of risks by commercial banks. The analysis made b... see more

When granting credits, commercial banks can take agricultural land as guarantee.Because the three components of agricultural farm are land, work and capital, we considerthat evaluation of agricultural land is of extreme importance when accepting it as a g... see more

Recent years have seen a surge of interest in the concept of tradable driving credits (TDC) as an alternative to road pricing and driving restriction measures. However, empirical research into drivers’ responses to a TDC measure is limited and even lackin... see more

Compared to other categories, the Energy and Atmosphere category contributes the most to the maximum obtainable points in the Leadership in Energy and Environmental Design (LEED) certification system. The objective of the study was to identify the extent ... see more

Using a linear expenditure system (LES) approach, we investigate the influences of a new mobility management measure, a tradable credits scheme (TCS), on the pattern of daily trips measured in kilometres. Generally, we assume that an individuals’ travel c... see more

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