Search results for " capital"
showing 10 items of 1008 documents
La regulación del coeficiente de recursos propios en las Cajas de Ahorros españolas ¿Convergencia o efectividad?
2000
Victor.E.Barrios@uv.es En las dos últimas décadas se ha producido un intenso proceso de capitalización de las cajas de ahorros españolas que ha coincidido, desde 1985, con un endurecimiento de la legislación bancaria de control de recursos propios. En este marco de referencia cabe preguntarse si esta regulación indujo a estas entidades a incrementar sus cocientes de capital, hasta el punto de que éstos alcanzasen niveles superiores a los que habrían mantenido en caso de no haber existido la misma. Con ese objetivo, en este trabajo se analiza la efectividad de la regulación de capital proponiendo, para ello, diversos métodos empíricos basados en el estudio del proceso de convergencia de los …
Territorial capital and the economic crisis: The role of spatial effects
2013
Activity-geospatial approach forms methodological basis of the concept of geospatial self-organization of a society as new theoretical paradigm of societal geography (SG) with next main principles: a) Self-organization of society and its key subsystems (economical, social, political, spiritual) in specifically localised natural and societal qualities of geospace (Earth's surface space) forms the process of geospatial self-organization of a society and its results - geospatial interests, processes, systems, structures as societal-geospatial phenomena of different scale (global, regional, local, etc.). So societal processes acquire specific geospatial shapes that combine a geospatial (geograp…
Hyvä, paha lähiö : nuoret ja asuinalueella syntyvä sosiaalinen pääoma
2018
Nuorten elämä kiinnittyy usein voimakkaasti asuinalueeseen ja lähiympäristöön. Viime vuosina sekä nuorten sosioekonominen eriarvoisuus että lähiöiden sosiaalinen eriytyminen ovat lisääntyneet. Joistakin ongelmista huolimatta huonomaineisetkin lähiöt tarjoavat nuorille positiivisia samaistumisen kohteita, tukiverkostoja, kaveriporukoita, identiteetin rakentamisen välineitä – ja sosiaalista pääomaa. Tässä artikkelissa tarkastellaan, miten lähiössä asuvat ja kasvaneet nuoret kuvaavat asuinpaikkaansa ja sinne kiinnittyviä sosiaalisia suhteita. Aineistona on Tampereella Tesoman lähiössä asuvien nuorten yksilö- ja ryhmähaastatteluja, joita analysoidaan sekä aineisto-…
An entrepreneur's social capital and performance: the role of access to information in the Argentinean case
2012
Purpose - The aim of this paper is to analyze the impact of an entrepreneur's social capital on their access to information, and how such access improves the performance of their entrepreneurial project. Design/methodology/approach - A structural equations model (SEM) is estimated and validated from a database including information from 282 Argentinean entrepreneurs who answered a questionnaire specifically designed for this research. The analysis of this model allowed the impact of dependent latent variables on the performance of the start-up to be determined. Findings - The performance of an entrepreneurial project depends on an entrepreneur's access to finance, markets and information. S…
Contabilidad forense y blanqueo de capitales: aplicación del aprendizaje automático en un proceso judicial español
2017
This PhD Dissertation adds two new results in detecting signs of financial fraud: (1) the application of automated learning techniques to internal accounting databases of companies to detect money laundering, and (2) the offer of information to the investigating authorities on how the money laundering network is organized, with the objective of orientating the judicial investigation towards those companies or physical persons who present signs of suspicious patterns. Thus, in the context of a real macro-case on money laundering in which the author has collaborated as forensic accountant, this study analyses the database available of the operations carried out between a core company and a se…
De Cajas de Ahorro a sociedades capitalistas y Fundaciones un nuevo enfoque en la gestión y aplicación de la Obra Social
2017
El presente trabajo se ha desarrollado con la finalidad de analizar las estrategias emprendidas por las nuevas Fundaciones surgidas tras el proceso de reestructuración del sector de las Cajas de Ahorro para garantizar la sostenibilidad de la Obra Social que anteriormente venían realizando estas entidades. Para ello se realiza un estudio de carácter descriptivo y explorativo que comprende un horizonte temporal de diez años y en el que se contrastan planteamientos anteriores y posteriores a los procesos de integración, centrando el interés en la evolución del modelo de gestión y en las fuentes de financiación utilizadas para dotar de fondos a la partida presupuestaria dedicada a fines sociale…
Incentive Properties of Residual Income when There is an Option to Wait
2005
Performance measures based on residual income are increasingly popular. The academic literature shows that residual income has important incentive properties when management bases investment decisions on the net present value (NPV) rule. My analysis focuses on the case in which investment decisions can be postponed, when management must extend the simple NPV rule by considering an option value. My analysis shows that some important incentive properties of residual income still hold when there is an option to wait, but only when the residual income measure is correctly adjusted. I also provide an incentive-based explanation of why the capital charge rate within firms is often significantly h…
El campo mediático-digital y la diferenciación social
2021
La digitalización de la sociedad ha abierto nuevos horizontes de investigación a la disciplina sociológica. Sin embargo, los análisis realizados en los últimos años tienden a dejar en un lugar secundario las referencias clásicas de la sociología. Este trabajo pretende mostrar la viabilidad del análisis de la cultura digital desde la perspectiva de los campos sociales de Pierre Bourdieu. Las herramientas teóricas y metodológicas que proporciona el autor francés pueden ser muy útiles para evitar tanto el utopismo digital como los análisis críticos influidos por perspectivas neomarxistas, centrados mayoritariamente en las formas de explotación económica. La teoría de los campos sociales puede …
Towards a theory of transnational academic capitalism
2013
This article draws attention to the relative lack of theoretically and methodologically elaborated approaches to understand and explain the complex relations between transnationalization of higher education and globalization seen especially from the point of view of global capitalism. The main aim of this article is to contribute to the construction of a theory of transnational academic capitalism (TAC). A theory of TAC argues that those networks, practices and activities that are blurring the boundaries between higher education, markets and states are increasingly becoming transnational without supposing that this transformation implies that local and national levels are insignificant in s…
When intentions turn into action: pathways to successful firm performance
2021
Entrepreneurship brings wealth to nations and contributes to their economic growth. People can take many paths to become entrepreneurs. Some join the family business, whilst others are born entrepreneurs, letting their innate intuition lead them into firm creation. For many, though, being able to learn and acquire the right skills is critical for a successful career as an entrepreneur. Like other human capital factors, entrepreneurial skills can be acquired. In today’s fast-changing society, it is of utmost importance for entrepreneurs not only to gain these skills but also to be surrounded by a supportive environment that will (1) guide them in the creation of their business idea and (2) h…