Purpose – This paper aims to review the existing literature systematically so as to contribute towards a better understanding of methodological problems of the classical statistical techniques, artificially intelligent expert systems and theoretical approaches to solve the corporate failure syndrome. Design/methodology/approach – This paper presented a systematic review of 83 articles reporting 137 prediction failure models published within 1966-2012 in scholarly reviewed journals in four main disciplines, namely, accounting, finance, banking and economics. The authors performed the systematic literature review with five main sources, namely, Science Direct, Google Scholar, Wiley Interscience, Metalib, Web of Science and Business Source Complete of the Social Sciences. The review modified the approaches used by Aziz and Dar (2006), Ravi and Ravi (2007) and Balcaen and Ooghe (2006). Findings – The results indicate significant body of prior literature on prediction of corporate failure, but a theoretically sound, highly accurate, simple and widely used corporate failure prediction model for stakeholders has yet to be developed. Originality/value – This paper contributes towards a systematic understanding of the methodological problems associated with the statistical, artificially intelligent expert systems and theoretical approaches to solve the corporate failure prediction problems faced by firms in 11 countries.

Anthoceros gametophyte and sporophyte. 5. Porella branches bearing sex-organs and sporophytes. 6. Moss, showing sex-organs and capsule. 7. Pteris or a similar fern, showing leaf, rhizome, sporangia, gametophytes with sex-organs, and young sporophytes. 8. Marsilia or Selaginella, showing structures of male and female gametophytes. 9. Pine, showing wood, needle-leaf, microsporangia, megasporangia, with gametophytes, and young sporophytes. 10. Trillium leaf, root (or onion root), stem, microsporangia, and megasporangia. 11. Ranunculus, microsporangia megasporangia, and stem. Rumex will serve as well. student will be greatly helped. Some of them for text use are essential to success in the work.

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343 such arrangements had been made, several botanists gave up the trip entirely and collected in the vicinity of Ann Arbor, while those who did go would gladly have left the boat at anly one of several points, had it been possible, and been picked up on the return. We can only assuime that this apparent slight of the botanists was due to a supposition on the part of the local coimmittee that the botanists were an insignificant part of the Association, not meritiuig much trouble or attenitioni. If this is the proper explanationi, the registration of over a fiftlh of the total attendance as members of the Botanical Club mnust have brought about a change of opinion before the meetinig was over. Proof that Bacteria are the Direct Cause of the Disease in Trees Known as Pear Blight.' BY J. C. ARTHUR.

Purpose – The study aims to assess credit risk management practices within financial institutions in Ghana. Specifically, the study compares credit risk management practices of listed banks in Ghana with Basel II (1999). Design/methodology/approach – The analysis is based on data gathered from varied sources, namely, use of questionnaires, analysis of internal credit policies and procedure manuals and semi-structured interviews and discussions with credit risk managers of the selected banks in May 2007 and October 2014. Findings – Overall, the credit risk management practices within listed banks in Ghana are in line with sound practices. The only dissimilarity, however, is the role of the board of directors in defining acceptable types of loans and maximum maturities for the various types of loans. The listed banks in Ghana are also exposed to credit risks associated with granting both corporate and small business commercial loans and the use of collaterals to mitigate their credit risk exposures. Practical implications – Banks in Ghana should consider developing the skills of all their personnel and appropriately motivating those involved in the credit risk management processes to ensure that they carry out this process efficiently. Originality/value – Research into credit risk management in the banking industry from the Ghanaian perspective remains scant. This study is, therefore, timely, and its findings are invaluable for the efficient management of credit risk in the banking industry. This study provides policy recommendations which will enhance shareholder value and, in this way, contribute to greater stability in the banking sector in developing countries, in particular.