Suchergebnisse

RESUMEN.Este trabajo pretende definir un modelo de costes en las residencias y centros de atención a personas dependientes de Cantabria que permita definir políticas y acciones de concertación, y que tenga en cuenta todos los costes necesarios para el ejercicio de la actividad. El modelo se ha aplicado a distintos escenarios, en función del tipo de centro, el grado de dependencia de los usuarios, el tamaño del centro y la ratio de atención directa, y permitirá establecer el coste teórico en cada caso. El coste en atención residencial oscila entre 50,15 y 64,98 euros/plaza para una ratio de atención directa de 0,36, lo que representa entre el 90% y el 70% de la media ofrecida por las administraciones por plaza concertada. El coste en atención diurna o nocturna oscila entre 27,39 y 35,16 euros/plaza para una ratio de atención directa de 0,19. ; LABURPENA. Kantabriako mendeko pertsonei arreta eskaintzen dieten egoitza eta eguneko zentroen kostu-eredu bat definitzeko ahalegina jasotzen da azterlan honetan. Horren bidez, ahalbidetu nahi dira politikak eta hitzartutako ekimenak, betiere kontuan hartuz eginkizun horien kostuak zeintzuk diren. Eredua aztertu da zentroa, erabiltzailearen mendekotasun-maila, zentroaren tamaina eta arreta zuzeneko datuak eta balizko egoerak aztertuz, eta horrek ahalbidetuko omen du banan-banako kasuetan kostu teoriko bat definitzen. 50,15 eta 64,98 euro inguru kostatzen da plaza bat arreta zuzeneko 0,36ko ratio baterako, eta horrek erakusten du administrazioek eskainitako finantzazioaren eta aren tarteko bataz bestekoa betetzen dutela plaza bakoitzeko. Eguneko edo gaueko plaza baten kostua 27,39 eta 35,16 eurotakoa da 0,19ko arreta zuzeneko ratio batean.

Ageing population and the need of governments to adjust their budgets show the importance of measuring the economic impact of dependent care centres in order to analyse the ability of social services to influence economic development and to establish action policies. This study examines the economic impact of 160 care centres for elderly and disabled people in the region of Cantabria (Spain). The results show the creation of 36 jobs per million invested, a return rate for the administration by taxes and social security contributions of 66 euros for every 100 euros invested and a production multiplier of 2.38.

The relationship between women anduniversities began in Spain little more than a century ago, the moment in whichthe first female students enrolled on university courses- women who decided tobreak with the taboos of their era and to accede to this education level. Fromthat moment onward, the incorporation of women in the university sphere hasbeen a continual process that has been accompanied, in the last few decades, bymeasures based on the principle of equal opportunities between men and women.In this article we present a historical review of the presence of women in theSpanish university sphere, and the case of the measures taken by one specificuniversity (the University of Cantabria) in the wake of this principle. Weconsider that in order to recognise the wide- reaching effect of the arrival ofthese kinds of actions, it is necessary to know the important process of changeundergone in the higher education of women in the last one hundred years.

This book explores the status quo of corporate governance in banking and investor protection from both theoretical and practical perspectives. Bringing together original conclusions with a regional and international focus, it provides a timely and comprehensive overview of the effectiveness of corporate governance in the financial sector and an assessment of investor protection. It also includes a number of examples and case studies to illustrate the findings. The book compares corporate governance in the banking and financial industries before and after the financial crisis, and helps to evaluate the effect of the recommendations and regulations that have been developed in the interim.

AbstractThe aim of this paper was to analyze equity market reactions to the mandatory European Union regulation of remuneration policies in financial institutions. Using event study methodology, we investigated market reactions to the first European Directive on compensation policies after the financial crisis using a sample of 124 banks operating in the European Union. We divided the sample into two groups according to bank size considering four criteria: the US Dodd‐Frank Act 2010, the Liikanen Report 2012, Global Systemically Important Banks 2011, and the European Central Bank 2014. We found strong evidence of an average negative market reaction to compensation regulation. Moreover, this negative reaction is stronger for large banks than for small/medium sized banks.

Responsible Business in a Changing World: An introduction -- Part I. Responsible Finance -- Corporate tax responsibility. Do investors care? -- Mapping Georgian bank customers preferences for Corporate Social Responsibility -- Is there Value Creation in the Banks listed on Dow Jones Sustainability Index Europe? -- Making British Banking Better -- Part II. Corporate Governance -- Performance through SRI Fund Investment. The Impact of Shareholder Social Activism on Firms' Corporate Social -- Cooperative Social Responsibility: A Case Illustration of the Unique Character of Cooperative Governance and its Relation to the Concept of Corporate Social Responsibility -- Managing intangibles and improving governance through the theory of complexity -- Part III. CSR Reporting -- Influence of firm size on the environmental disclosure and performance of the listed companies on the Stock Exchange of Thailand -- The impact of environmental management accounting practices on organizational sustainability of the ISO 14001 companies in Thailand -- The impact of environmental accountant's ability on CSR disclosure and profitability of the listed companies on the stock exchange of Thailand -- Sustainability Reporting, a new type of companies' hypocrisy: Zara and Volkswagen cases -- Does intangible intensity affect analyst accuracy? Some evidence from Spanish firms -- Part IV. Global Perspectives & Cases -- 'Unwritten rules' in social partnerships: Defining Corporate Social Responsibility (CSR) through institutional theory in the Peruvian mining industry -- Isomorphic Mutation and Strategic Adaptation in China's CSR Standards for Overseas Investors -- Getting Personal about Corporate Social Responsibility (CSR): Exploring the Values that Motivate Leaders to be Responsible -- Mission-Based Corporate Sustainability: the Aigües de Barcelona Model -- Exploring the Impact of Corporate Social Responsibility on Poverty Reduction -- An Exploration of Current Managers' Attitudes in Gulf Cooperation Council (GCC) Countries Regarding the Adoption of Green IT -- Avoiding Corporate Armageddon: The need for a comprehensive ethical framework for AI & automation in business -- The Small and Medium Sized Enterprises Perception of the Concept of Corporate Social Responsibility.

RESUMEN. Las fusiones y adquisiciones (F&A) realizadas por las entidades de crédito en Europa siguen siendo principalmente a nivel doméstico, es decir, entre entidades del mismo país. En este sentido, una de las principales razones para realizar adquisiciones en Europa consiste en conseguir una mayor presencia en los mercados nacionales y mantener la cuota de mercado. Sin embargo, el acceso a nuevos mercados constituye otra de las razones para realizar este tipo de operaciones, lo que ha propiciado la ejecución de operaciones de F&A a escala internacional. El presente trabajo analiza la rentabilidad obtenida por el adquirente en las compras de otras entidades financieras cuando éstas se diferencian en función del país al que pertenecen la entidad objetivo y la adquirente. El análisis se realiza utilizando la metodología de datos de panel para una muestra de bancos europeos durante el periodo 1992-2000. Los resultados muestran que las adquisiciones domésticas resultan más rentables que las internacionales, debido probablemente a las barreras informativas y restricciones gubernamentales a que están sujetas estas últimas. ; ABSTRACT. Mergers and acquisitions (M&A) accomplished by European credit entities are still mostly domestic, this is, between entities belonging to the same country. In this sense, one of the main reasons to make acquisitions in Europe is to achieve a higher importance in national markets and to maintain market share. However, the entrance in new markets is another reason to accomplish this kind of transactions, what has increase international M&A. This study analyses the profitability obtained by the acquirer in the purchase of other financial entities taking into account the country the acquirer and the target belong to. The analysis is done using panel data methodology in a sample of European banks during the period 1992-2000. The results show that domestic acquisitions are more profitable than international ones, due probably to information barriers and government restrictions in international acquisitions.