This paper sets out to estimate expected lifetime of revolving credit facilities (e.g. credit card products) and is motivated by the introduction of the International Financial Reporting Standard 9 (IFRS 9) and its requirements for loan impairments. The reporting entity is required to estimate lifetime expected credit losses for certain financial instruments. In practice, maximum contractual pe...

The aim of the paper is to discuss credit scoring modeling of a customer revolving credit depending on customer application data and transaction behavior data. Logistic regression, survival analysis, and neural network credit scoring models were developed in order to assess relative importance of different variables in predicting the default of a customer. Three neural network algorithms were t...

With the help of a commercial bank in China, we studied consumer credit card debt behavior in correlation with demographics, attitude, personality, and credit card features factors. The study was conducted by using mail-in questionnaires, which were sent to credit card holders who was using or had used either revolving credit or petty installment plans. According to regression functions, we fou...

Airplanes and helicopters use high aspect ratio wings to reduce the power required to fly, but must operate at low angle of attack to prevent flow separation and stall. Animals capable of slow sustained flight, such as hummingbirds, have low aspect ratio wings and flap their wings at high angle of attack without stalling. Instead, they generate an attached vortex along the leading edge of the w...

This study investigates the market’s reaction to companies hiring accounting and finance officers directly from their external audit firms—the auditorto-client hiring practice referred to as the ‘‘revolving door.’’ The Sarbanes-Oxley Act (SOX) eliminated this hiring practice, reflecting concerns that such appointments may impair audit and financial reporting quality. However, it was also argued...

given the importance of cooperatives in women's empowerment and the necessity of improving their performance, the present study was conducted to investigate factors or constructs discriminating successful and non-successful women's cooperatives to recognize the enabling conditions for cooperative's success. this was a co relational-survey type research in which 12819 of the membe...

This service program aims to assist the government's efforts in increasing public knowledge of importance cooperatives developing business for novice actors Jagakarsa sub-district. The target audience was seventeen Betawi cultural heritage Setu Babakan Srengseng Sawah District, South Jakarta. activity model counseling combined with discussion method between and team. material directed at use ow...

A sex difference on mental-rotation tasks has been demonstrated repeatedly, but not in children less than 4 years of age. To demonstrate mental rotation in human infants, we habituated 5-month-old infants to an object revolving through a 240 degrees angle. In successive test trials, infants saw the habituation object or its mirror image revolving through a previously unseen 120 degrees angle. O...