scholarly journals A UTILIZAÇÃO DO BALANÇO SOCIAL COMO FERRAMENTA DE VERIFICAÇÃO DA APLICAÇÃO DA LEI Nº 8.213/91: UM ESTUDO MULTI-CASO DAS INSTITUIÇÕES FINANCEIRAS BRASILEIRAS COM AÇÕES NEGOCIADAS NA BOVESPA DOI: 10.5773/rgsa.v4i3.323

2010 ◽  
Vol 4 (3) ◽  
pp. 03
Author(s):  
Sandro Vieira Soares ◽  
Kamille Simas Ebsen ◽  
Aldeci de Borba Vargas ◽  
Maria Denize Henrique Casagrande
Keyword(s):  
Special Needs ◽  
Banking Sector ◽  
Balance Sheet ◽  
Special Kind ◽  
Legal Requirements ◽  
Balance Sheets ◽  
The Social ◽  
Disclosure Of Information ◽  
Social Balance ◽  
Made In

Esta pesquisa trata da aplicação da legislação referente aos direitos dos portadores de necessidades especiais e da contribuição da contabilidade para a aplicação desta legislação usando o modelo IBASE de Balanço Social como ferramenta. Para tanto, foram analisados os Balanços Sociais das companhias abertas do setor bancário com ações listadas na BOVESPA. A pesquisa compreende o demonstrativo referente aos exercícios sociais de 2005, 2006, 2007 e 2008. As empresas que compuseram a amostra foram aquelas cujos Balanços Sociais dos referidos períodos foram disponibilizados em seus sítios eletrônicos. A pesquisa mostrou que há uma modificação que pode ser realizada na metodologia de elaboração do modelo IBASE, de forma a uniformizar a evidenciação da informação referente à participação dos portadores de necessidades especiais nos quadros de funcionários. A pesquisa também apontou que apenas uma das empresas analisadas cumpriu as exigências legais e isto ocorreu somente em um dos períodos analisados. Por fim, a pesquisa mostrou que apesar de a maioria das empresas estarem em situação irregular quanto à legislação pertinente, elas têm apresentado avanços em incluir portadores de necessidades especiais na composição de seus quadros de colaboradores. Palavras-chave:Portadores de necessidades especiais. Balanço Social. Instituições bancárias. Lei 9.213/91. ABSTRACT This research addresses the implementation of the legislation concerning the rights of people with special needs and the contribution of accounting for such an implementation through the use of IBASE´s Social Balance report. Thus, an analysis of the Social Balance sheet of the banking sector whose companies have shares listed at BOVESPA was undertaken. The survey comprised the aforementioned statement related to the fiscal years of 2005, 2006, 2007 and 2008. The companies that composed the sample were those whose Social Balance sheets of those periods were available on their websites. The research showed that a change can be made in the methodology of the IBASE model in order to standardize the disclosure of information concerning the participation of individuals with special needs in the working staff of the companies. The research also showed that only one of the companies analyzed fulfilled the legal requirements and only in one of the periods under scrutiny. Finally, the research revealed that although the majority of the companies are in an irregular situation regarding this special kind of legislation, they have made some progress in including people with special needs in their staff. Keywords: People with special needs. Social Balance sheet. Banks. Law n. 9213/91.

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

Critical Perspectives to Non-performing Assets of Indian Banks, Shrinking Balance Sheet, Challenges and Way Ahead

2021 ◽  
pp. 231971452110402
Author(s):  
Pramahender
Keyword(s):  
Banking Sector ◽  
Balance Sheet ◽  
High Rate ◽  
Balance Sheets ◽  
Coverage Ratio ◽  
Public Sector Banks ◽  
Bad Loans ◽  
Bankruptcy Code ◽  
Indian Banks ◽  
Debt Recovery

Indian banking sector is facing the problem of rising bad loans as gross non-performing assets (GNPA) of Indian banks is on continuous rise. The present study is an attempt to analyse rising bad loans scenario of Indian banks, various factors that contributes to non-performing assets (NPA), along with the present state of Indian banks. This study found that poor recovery measures, lack of proper credit and risk management system at bank level, wilful default by borrowers, lack of stringent regulation, poor level of corporate governance and misuse of funds by borrowers are the key factors behind the rising level of bad loans of Indian banks. It was found that public sector banks (PSB) are suffering the most from rising level of NPA, high rate of NPA of banks have adverse impact on banks’ balance sheets, their assets quality, increased provisioning coverage ratio of banks and low return on assets. Although various concerned stakeholders have taken numerous measures to curb the situation, such as recapitalization of PSB, construction of assets reconstruction companies (ARC), Debt Recovery Tribunals for speedy recovery of bad loans and enactment of insolvency and bankruptcy code (IBC),still there is much more to do, and have a huge scope to bring reforms in banking sector, especially in PSB of India.

scholarly journals Global Stablecoins: Monetary Policy Implementation Considerations from the U.S. Perspective

2021 ◽  
Vol 2021 (020) ◽  
pp. 1-14
Author(s):  
Matthew Malloy ◽  
◽  
David Lowe ◽  
Keyword(s):  
Monetary Policy ◽  
Policy Implementation ◽  
Banking Sector ◽  
Balance Sheet ◽  
Financial Sector ◽  
The United States ◽  
Cash Flows ◽  
Commercial Banking ◽  
Balance Sheets ◽  
Bank Reserves

This note explores the potential effects of the widespread adoption of a global stablecoin (GSC) on key aggregate financial sector balance sheets in the United States. To do this, we map out cash flows of GSC transactions among financial sector entities using a stylized set of 't-accounts'. By analyzing these individual transactions, we infer aggregate and compositional effects on U.S. commercial banking sector and Federal Reserve balance sheets. Through this lens, we also consider how these balance sheet changes could affect monetary policy implementation, the demand for central bank reserves, and the market for U.S. dollar safe assets.

scholarly journals United Kingdom

2020 ◽  
Vol 20 (320) ◽  
Author(s):  
Keyword(s):  
Banking Sector ◽  
Small And Medium Enterprises ◽  
Current Account Deficit ◽  
Balance Sheet ◽  
Balance Sheets ◽  
Global Pandemic ◽  
Near Term ◽  
The Uk ◽  
Medium Enterprises ◽  
Second Wave

The UK entered 2020 negotiating a new economic relationship with the EU and facing other challenges, including meeting climate targets, dealing with an aging population, and reinvigorating tepid productivity growth. Growth and investment had been weak since the 2016 referendum, and the current account deficit elevated, but unemployment was low, inflation on target, and balance sheets strong. The global pandemic hit the UK hard in March, and the country now faces a second wave. The economic impact has been severe, but helped by an aggressive policy response, jobs have been preserved, businesses kept afloat, and banking sector losses contained. Still, the outlook for the near term is weak, as the economy works through the second wave, Brexit, rising unemployment, and corporate distress. Risks are overall to the downside, centering on the degree of balance sheet damage sustained by households and small and medium enterprises. The pace at which vaccines are able to bring the pandemic under control could be an important mitigating factor.

Effects of credit restrictions in the Netherlands on credit growth and inflation

2021 ◽  
pp. 1-22
Author(s):  
Gabriele Galati ◽  
Jan Kakes ◽  
Richhild Moessner
Keyword(s):  
The Netherlands ◽  
Financial Institutions ◽  
Banking Sector ◽  
Balance Sheet ◽  
Policy Instrument ◽  
Credit Growth ◽  
Balance Sheets ◽  
The 1960S ◽  
The Impact

Credit restrictions were used as a monetary policy instrument in the Netherlands from the 1960s to the early 1990s. Since these restrictions were aimed at containing money rather than credit growth, their focus was on net credit creation by the financial sector. We document the rationale of these credit restrictions and how their implementation evolved in line with the evolution of the financial system. We study the impact on the balance sheet structure of banks and other financial institutions. We find that banks mainly responded to credit restrictions by making adjustments to the liability side of their balance sheets, particularly by increasing the proportion of long-term funding. Responses on the asset side were limited, while part of the banking sector even increased lending after the adoption of a restriction. These results suggest that banks and financial institutions responded by switching to long-term funding to meet the restriction and shield their lending business. Arguably, the credit restrictions were therefore still effective in reaching their main goal. Indeed, we do find evidence of a significant effect of credit restrictions on inflation.

Local program of surmounting of post grade: A proposed methodological for your application in the territorial development.

2015 ◽  
Vol 3 (3) ◽  
pp. 325-331
Author(s):  
Mercedes Vera Quintana
Keyword(s):  
Local Development ◽  
Territorial Development ◽  
The Social ◽  
Local Program ◽  
Object Of Study ◽  
Branch Office ◽  
Positive Results ◽  
Made In

The work had as object of study the content and application of the postgraduate programs that it is imparted in the branch office of technical sciences (FCT) of "October 10 ", of the ISPJAE (CUJAE), due to your important role in the social appropriation of the knowledge for the local development. In it a deep analysis of the process of formation of postgraduate and your particular characteristics are made in function of implementer a new pedagogic conception, all the who constitutes an instrument of value invaluable for the historical studies, logical and related prospective with this themes. This study has as objective it develops in practice educational of our professionals a sustained methodology in a local program of surmounting of Postgraduate (PLSP), by keeping in mind your level of impact and pertinence for the territory. This proposed methodological is made to this process through the investigation carried out, the who reveals your possibilities of application to validate your effects and as of the positive results, it elaborates a synthesis that constitutes the main objective by keeping in mind the more advanced focusing of the consulted literature.

Jones Enterprises Real Estate Investment Trust: Comparing U.S. and Canadian Acquisition Accounting, Balance Sheet and Security Commission Reporting, and Initial Public Offering Location

2018 ◽  
Vol 33 (2) ◽  
pp. 35-42
Author(s):  
Natalie Tatiana Churyk ◽  
Alan Reinstein ◽  
Lance Smith
Keyword(s):  
Real Estate ◽  
Initial Public Offering ◽  
Financial Reporting ◽  
Balance Sheet ◽  
Accounting Students ◽  
Real Estate Investment ◽  
Generally Accepted Accounting Principles ◽  
Balance Sheets ◽  
Advantages And Disadvantages ◽  
Public Offering

ABSTRACT Based on a Big 4 real estate audit partner's client, this case introduces graduate research and advanced financial accounting students to acquisition accounting under U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS), provides a perspective on real estate investment trusts (REITs), and requires analyzing a U.S. versus Canadian (Ontario) initial public offering (IPO). Students list U.S. and Canadian advantages and disadvantages of REITs, record a portfolio purchase, prepare U.S. GAAP and IFRS balance sheets in order to grasp major REIT reporting differences, contrast the key provisions between U.S. and Canadian (Ontario) securities commissions' IPO reporting, and consider ongoing securities commissions' reporting options. Finally, students will recommend whether the IPO should be issued in the U.S. or Canada. Completing the case helps students: (1) grasp U.S. GAAP and IFRS acquisition accounting methods and different REIT presentations; and (2) recognize that the country selected for the IPO depends upon the issuer's circumstances and preferences.

Wilde and the Emergence of Literary Drama, 1880–1895

2017 ◽  
Author(s):  
Clare L. E. Foster
Keyword(s):  
Greek Drama ◽  
Social Elite ◽  
The Social ◽  
New Ideas ◽  
Made In ◽  
Performance Text

This chapter examines Wilde’s championship of serious theatre and the authentic performance text by analysing his reviews of the first so-called ‘archaeological’ productions of Greek plays and Shakespeare. It offers a wider context in which to understand the rapidity of his disaffection with Greek plays, as practised among the social elite; and it suggests some ways in which his early enthusiasm for authentic Greek drama and Shakespeare is related to his own later classically informed playwriting, which combines old ideas of theatre as about and for its audiences with new ideas of drama as the appreciation of a literary object. Wilde’s own work as a dramatist straddled that change, prefigured by a comment he made in 1885: ‘An audience looks at a tragedian, but a comedian looks at his audience.’ He combines both these directions of gaze in his 1895 play The Importance of Being Earnest.

Same Story, Different Place?

2018 ◽  
Author(s):  
Viral V. Acharya ◽  
Tim Eisert ◽  
Christian Eufinger ◽  
Christian Hirsch
Keyword(s):  
Banking Sector ◽  
Debt Crisis ◽  
Banking System ◽  
Policy Implications ◽  
Balance Sheets ◽  
System P ◽  
Loan Supply ◽  
European Banking ◽  
European Debt Crisis

This chapter compares the recapitalizations of the Japanese banking sector in the 1990s with those in the ongoing European debt crisis. The analysis points to four main policy implications. First, recapitalizing banks by insuring or purchasing troubled assets alone is not likely to solve the problem of banks’ weak capitalization, as this measure is not able to adjust the extent of the recapitalization to the banks’ specific needs. Second, the amount of the recapitalization should be based on actual capital shortages and not risk-weighted assets to avoid banks decreasing their loan supply. Third, banks should face restrictions regarding the amount of dividends they are allowed to pay out. Finally, banks must be induced to clean up their balance sheets and reduce the amount of bad (non-performing) loans to rebuild confidence in the European banking system.

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