This study is the first empirical research on the performance of the Turkish Cypriot female entrepreneurs in North Cyprus. The research helps to identify the major factors affecting the performance of Turkish Cypriot female entrepreneurs both positively and negatively. Furthermore, it identifies...

Gaming represents a relatively easy source of taxation revenue. As a result gambling is taxed more highly than most other service or entertainment activities because the demand for wagering is relatively insensitive to its price and the excess burden of such taxes on recreational gamblers may...

The literature indicates that financial liberalization improves the efficiency of credit allocation by reducing credit rationing. This argument, based on the availability doctrine, states that financial liberalization increases the amount of investable funds; hence, reduces the number of loan...

The past decade has been marked by a significant increase in the involvement of transnational banks (TNBs) in developing countries. This paper examines the impact of foreign bank participation on the performance of domestic banks in Turkey. The findings suggest that foreign banks introduced...

The Republic of Kyrgyzstan introduced radical reforms to restructure its financial sector to accelerate the transformation of its centrally planned economy to a market-based economy. High interest rates charged on loans is one of the major financial problems for trade and industry sectors in...

The important role that an effective risk management system plays in ensuring banks’ profitability and continuity is widely proven. The Basel II guidelines, which will soon be applied internationally requires that banks and other financial institutions have a comprehensive risk management...

The Eje Vial del Cono Sur is a project to develop a road in Uruguay from Colonia to Rio Branco on the northern border with Brazil that will run across in the south. The road would form part of an important transportation link between Buenos Aires in Argentina and Sao Paulo in Brazil. The...

This paper aims to examine the factors affecting the adoption of internet banking services by domestic commercial banks in a sparsely populated small island. Being one of the smallest island economies in the world, North Cyprus was chosen as a case study to explore the factors that affected the...

Public investments are key policy instruments used by governments in pursuing their overall development goals and strategies. Given the limited resources available to an economy, the chosen projects should fit into the overall development strategy, which usually concerns many stakeholder groups....

In this paper, we address the administration issues associated with the most important border tax adjustments for export expansion. These relate to the refund of input tax credits under the VAT and the relief from customs duties on imported inputs used to produce exports. Such refunds in many...