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Copyright of Revista del Centro de Investigación. Universidad La Salle is the property of Universidad La Salle and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Latin American Journal of Economic Developement (LAJED) is the property of Universidad Catolica Boliviana San Pablo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article explores the interaction between efficient public management and administrative systems in the context of the Jackson Nieto Savings Bank, addressing the need to improve public service through the adoption of transparent and innovative administrative management practices. This mixed-method study analyzes how these practices can optimize operational processes, ensure financial integrity, and strengthen trust between users and society. The importance of adapting to an ever-changing financial environment is highlighted, emphasizing the influence of financial globalization and the need to implement administrative systems that effectively respond to these challenges. Through a methodology that combines qualitative and quantitative techniques, the study sought to evaluate the impact of administrative strategies on operational efficiency and user satisfaction, with the aim of identifying opportunities for improvement and promoting more effective and responsible management. [ABSTRACT FROM AUTHOR]

Copyright of Ayer: Revista de Historia Contemporánea is the property of Asociacion de Historia Contemporanea and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper analyzes the main features of the restructuring of the Spanish banking system after the 2008 crisis. The Bank of Spain -the enforcement arm of the European Central Bank's policy- and successive governments accentuated the oligopolistic nature of Spanish banking, as their measures contributed to limit internal competition (eliminating savings banks) and to socialize the costs of the bank bailout. [ABSTRACT FROM AUTHOR]

Copyright of Mexican Journal of Economics & Finance / Revista Mexicana de Economia y Finanzas is the property of Instituto Mexicano de Ejecutivos de Finanzas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Mexican Journal of Economics & Finance / Revista Mexicana de Economia y Finanzas is the property of Instituto Mexicano de Ejecutivos de Finanzas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The micro and small business in Peru has been in constant development for 40 years, since then the Municipal Savings and Credit Banks (CMAC) appeared, which have administrative, financial, and economic autonomy and participate in the decentralization of the financial services; However, the growth of the loan portfolio is accompanied by high delinquency indicators related to the credit risk of these institutions. The objective of this work is to analyze whether the over-indebtedness of clients, measured as the balance and number of financial entities that the debtor has, is a variable that has a positive and direct relationship to credit risk, leading to the establishment of higher provisions that negatively affect in the income statements of this group of institutions. This research has a quantitative and correlational approach, where the data collected from 48 months, (2016-2019), were processed using the statistical methodology CRISP-DM, where the direct relationship of the over-indebtedness with the credit risk of the CMAC. The relevance of this research is aimed at making strategic decisions that allow better control of the payment behavior of your credit operations and this is reflected in better economic results. [ABSTRACT FROM AUTHOR]

Copyright of Ciencias Administrativas is the property of Universidad Nacional de La Plata and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

As caixas econômicas no Brasil datam do começo da década de 1830. No entanto, o governo brasileiro cria sua primeira caixa econômica em 1861 na cidade do Rio de Janeiro. Devido ao desenvolvimento dessa caixa, o governo imperial resolveu expandir esse modelo para cada capital de província brasileira a partir de 1874. A proposta desse artigo é apresentar uma análise do desenvolvimento da poupança brasileira por meio das caixas econômicas provinciais administradas pelo governo imperial brasileiro e fazer uma comparação com os índices de crescimento com a principal caixa econômica do país, a Caixa Econômica da Corte entre 1874-1889. No limite do texto, traremos ponderações acerca do desenvolvimento dessas instituições em relação à conjuntura político-econômica específica de cada capital provincial. O texto está dividindo em quatro partes. A primeira retrocede o recorte cronológico da proposta para fazer uma breve história da poupança e das principais caixas econômicas do Brasil anteriores a criação da Caixa Econômica da Corte em 1861. A segunda discorre brevemente sobre a reforma estatutária das caixas econômicas em 1874 e a forma administrativa adotada para todas as caixas econômicas provinciais do Império do Brasil. A terceira, núcleo central do artigo, analisa o desenvolvimento dos depósitos das caixas econômicas provinciais nas duas décadas do Império do Brasil, bem como relaciona ao crescimento demográfico das províncias entre os recenseamentos de 1872 e 1890. A quarta, e última parte, trata das conclusões obtidas nas análises geral das caixas econômicas provinciais. [ABSTRACT FROM AUTHOR]

This work examines the links among the Caja Nacional de Ahorros (National Savings Bank) and other state-owned banks such as the Caja de Crédito Hipotecario (National Mortgage Bank) and the Caja de Crédito Agrario (Agricultural Credit Bank) from the end of the nineteenth-century to the first half of the twentieth-century. The permanent financial links, the operative cooperation, and the shared Board of Directors among the "cajas" explain the success and permanence in the market of the three state-owned firms. In addition, this work shows the relevance of the Caja Nacional de Ahorros in the Chilean savings market: in 1922 more than 50 percent of the people in Santiago and more than 25 percent of the country's population had a savings account of the 'National Savings Bank', that is, practically all the families in the country had a savings account in this institution. The wide presence of offices of the Caja Nacional de Ahorros in cities and towns where no private bank had branches and its system of field visits allowed it to capture many customers, especially the working class, who were willing to save in the formal financial system. Finally, the history of close relationships among these companies is one of the main factors that explain why these institutions were merged in 1953 to form the Banco del Estado de Chile. [ABSTRACT FROM AUTHOR]

This article has as main objective to present the creation context and the operating characteristics of the First Savings Banks of Bahia, between the years 1834 and 1850. The text is organized in three parts, in addition to the introduction and the final considerations. In the first part of the article, we survey the main works on the Brazilian Savings Banks in the 19th century. In the second part, we address the institution's operating characteristics and main types of investment. And in the third and last part, we show the evolution of capital and the number of shareholders Savings Banks of Bahia, highlighting the high degree of concentration of policies held by a few individuals. [ABSTRACT FROM AUTHOR]

Copyright of Retos, Revista de Ciencias Administrativas y Económicas is the property of Universidad Politecnica Salesiana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction: Poverty harms people by limiting the possibility to cover their basic needs and, in many cases, access to formal financing systems. This leads people to organize themselves in community self-help structures to access savings and credit services. In order to understand the dynamics of the operation of these self-help structures, this research allows us to know in detail the operation of an informal saving bank, the economic benefits that are generated within its participants and similarities with the data from the National Survey of Financial Inclusion (ENIG) for the year 2015. Method: Descriptive study with a qualitative method of case study. The fieldwork took place on situ for 50 weeks. Documentary and internal records analysis, application of interviews, questionnaires and direct observation. Results: The 50% of the members of the Informal Saving Bank use the money to pay debts versus the 33% of the national level. Women are who use their savings and earnings to increase your return on performance through investment or micro-business creation. People who obtained a higher passive rate were 32% and the lowest 21%. Among the 22 members of the CAI, savings of $ 160,100.00 were obtained with a loan amount of $ 255,500.00. Discussion or Conclusion: The demand for financial services of the low-income population not served by commercial banks encourages the emergence of entities outside the formal structures of the financial market. These informal systems offer flexible savings and credit services according to the needs and expectations of their members. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The sector of Savings Banks in Spain has disappeared as a result of the economic crisis, emerging doubts about the steps taken and increasing regulation of the financial world to avoid repetition of this phenomenon. This article attempts to deepen the social behavior during the crisis, trying to relate social management with the survival of the boxes transformed into banks, trying to check if administrators who have made socially responsible management. The analysis considered, for all existing Savings Banks in the period under review, 26 variables (economic-financial, social behavior and corporate governance) and data have been selected periods 2005-06 financial years of generation and distribution of surplus before the economic crisis; and 2009-2010, the last year before the corporate sector concentration operations would end up blurring the industry and transforming the financial affairs of the Savings Banks. The results obtained through a set of statistical techniques confirm that savings banks better managed during the crisis have been socially responsible increasing the percentage of resources devoted to welfare projects and directing them to the socio-health and welfare activity, needing minor public aid for survive, becoming Banks. [ABSTRACT FROM AUTHOR]

Copyright of Economic History Research / Investigaciones de Historia Económica is the property of Asociacion Espanola de Historia Economica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Economía Aplicada is the property of Revista de Economia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this article is to describe the main reforms introduced by Law 26/2013. The article emphasizes the factual and legal precedents which have promoted the enactment of the new law as well as the new concept of banking foundation that the Law introduces. The article also describes the main tax measures set forth in the new law [ABSTRACT FROM AUTHOR]

Copyright of Economía, Sociedad y Territorio is the property of El Colegio Mexiquense and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economic History Research / Investigaciones de Historia Económica is the property of Asociacion Espanola de Historia Economica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of the present work is to evaluate the corporate social performance of savings banks and cooperative banks from Aragon by analysing the information disclosed by these firms. We have developed a model to measure the corporate social performance reported by these banks, based on their interaction with their stakeholders. Moreover, the quantitative analysis is complemented by interviews. The main results show that the information on these issues disclosed in 2004-2008 is limited and mainly focuses on corporate governance and community concerns. However, we have observed a positive trend in the social performance information disclosed. The number of organisations that publish a sustainability report has grown from one in 2004 to three in 2008. This could indicate that savings banks and cooperative banks in Aragón are showing increasing interest in corporate responsibility principles and transparency. [ABSTRACT FROM AUTHOR]

This paper analyzes the impact on the Spanish banking system of the European Commission's proposal for a new Directive on Deposit Guarantee Schemes (DGS). To do this, we examine the risk profile of Spanish banks according to the parameters defined by the European Directive over the period 2007-2010. Then we compare the current contributions to the DGS fund with those expected in the proposed system. We conclude that Spanish commercial and saving banks would have been more damaged than credit cooperatives with the implementation of the proposed rules. We also find that most banks increase their contributions to the DGS fund, suggesting a cyclical behavior of the new model. [ABSTRACT FROM AUTHOR]

Quantifying capital requirements for operational risk under the Basel Accords remains an open issue in banking practice. In this paper, the impact upon the economic capital of two critical elements when applying advanced approaches (AMA) in the modelling of operational risk, namely, the threshold, and the loss distribution of severity, is analyzed by using a loss database of a Spanish savings bank. This study demonstrates the importance of finding a methodological way to render the various operational risk profiles of financial entities comparable. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Fomento Social is the property of ETEA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Royal Decree-law 2/2012 represents a new step in a series of reforms of the Spanish financial system which have been put forward as a response to the crisis. As it happened with previous reforms, the new regulation tackles various issues relating to the financial system. The main measure entails strengthening the provisioning obligations related to impairments of real estate assets above the currently existing levels and tries to address doubts in the market on the potential losses hidden in Spanish banks’ balance sheets. Other provisions are designed to foster further consolidation among credit entities, improve the rules applicable to savings banks operating indirectly through banks and set forth new rules on the remuneration of directors and officers of banks benefiting from public support [ABSTRACT FROM AUTHOR]

Copyright of Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Royal Decree-Law 11/2010 of 9 July 2010 reformed the legal status of savings banks. It designed a new organizational model that is based largely on giving the savings banks the possibility of opting between conducting all their financial activities through a bank, controlled by them if they hold at least 50% of its capital, or in certain cases of becoming a special type of foundation and transferring their financial business to a bank. However, whichever business model the saving bank adopts it is always intended to continue its social work, which will sometimes be done through a new committee, called the social work committee (comisión de obra social). This committee, which seems destined to play a key role in maintaining the objectives of the savings banks, demonstrates the significance of this fundamental characteristic. [ABSTRACT FROM AUTHOR]

Copyright of Economic History Research / Investigaciones de Historia Económica is the property of Asociacion Espanola de Historia Economica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The performance of the Spanish financial sector was the subject of numerous studies throughout the 1990s as a consequence of the important changes the sector underwent. Spanish savings banks have been included in such studies, although in their case these have been limited exclusively to examining their levels of efficiency and productivity, with the analysis of their fulfilment of their social aims being relegated to the background, appearing economically in the annual expenditure dedicated to social work. In this context, the principal contribution of the present work is the establishment of a causality relationship between the creation of social value of Spanish savings banks, measured by means of the establishing of a ratio of social spending, and their changes in productivity. The measure of the latter was quantified by calculating the Malmquist productivity index based on the drawing up of efficiency frontiers from the non-parametric technique of Data Envelopment Analysis (DEA). For a sample of Spanish savings banks for the period 2003 to 2007, our results reveal that those entities with greater levels of productivity reach greater quotas in their ratio of social spending, even after controlling for the impact of traditional measures such as the returns on assets ratio and the size. [ABSTRACT FROM AUTHOR]

This project explores the proportion in which venezuelan savings banks assign funds to social and financial investment, as well as the relationship between this behavior and the size of the studied organizations (measured by the volume of assets) and the origin sector of them. This quantitative study is based on data taken from financial status of 62 saving banks all over the country, selected at random and studied for four years (from 2002 to 2005). To validate the research hypothesis, some media contrast tests were applied. The result showed that venezuelan saving banks have a predominant financial investment over the social one. On the other hand, taking into account the size "factor", it was confirmed that in the big entities, the fund distribution between the two investment modalities is equitable, which is not observe in the medium and small entities. Finally, in relation to the sector fund, it was confirmed that private organizations have a higher financial investment compared with public organizations, but in social investment there is an opposite tendency. The study concluded that fund distribution in Venezuelan saving banks does not favor priority of social objectives, as a value to rule Social Economy entities, so that it is important to consider the factors that can contribute to revert this situation, giving an impulse to social investment in the studied entities. [ABSTRACT FROM AUTHOR]

The aim of this paper is to study the level of efficiency in the sector of cooperative savings banks in Spain, using a non-parametrical approach by means of the DEA analysis. (DEA - Data Envelopment Analysis). Due to this, we start by a restricted approach that includes inputs such as business banking, staff costs, depreciation and financial costs, the traditional outputs being, loans and the securities portfolio. Subsequently, an incremental approach is proposed, extending the outputs of cooperative savings banks to bank operations, preferably with partners and the requirement to have a large workforce, with a reduced net profit in comparison with the rest of the banking entities. After discriminating the size of the cooperative savings banks, the future strategic response of the most important savings banks is given, according to the volume of Average Total Assets. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Fomento Social is the property of ETEA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The emergence of the economy of knowledge has resulted in, among other consequences, the triumph of globalization and market liberalization, the primacy of the individual as a competitive critical factor and the crisis of the relevance of financial information, its comparability and reliability. The financial scandals we have witnesses during the last decade have highlighted the need for greater transparency in our corporations. Thus, corporate governance emerges as a tool for the company to comply with its social responsibility by providing more reliable information to all its stakeholders. In addition, one of the main features is the knowledge society, which is the availability of information and communication technologies (ICT). Consequently, the reliability of the financial information that companies disseminate over the Internet is relevant, assuming a good example of transparency takes place. This paper analyses the information contained on the websites of Spanish rural saving banks, as a tool for evaluating their corporate e-government (one of the major innovations in corporate governance). [ABSTRACT FROM AUTHOR]

Traditionally, both competitor identification and the analysis of inter-firm rivalry have been approached from an industry perspective. After that, researchers or analysts have calculated aggregate indexes (such as CR or Herfindahl) that synthesize its structure. However, the availability of detailed information has allowed researchers to design new proposals that capture the interdependences arising among firms more precisely. In this paper, we use one of such proposals in order to describe the competitive situation in the Spanish banking sector. Specifically, we use one of the dimensions introduced by Chen (1996), market commonality, in order to identify the main rivals of every bank, savings bank or credit unions that operate in our country. Within this context, we pay special attention to the identification of the most important rivals for Banco Santander. [ABSTRACT FROM PUBLISHER]

The last two decades have witnessed the consolidation of the Spanish banking sector as one of the most competitive in the world. The largest commercial banks-especially Santander-and the savings banks have climbed positions on the international rankings both in terms of size and profitability. Moreover, they have entered numerous markets in Europe and the Americas based on their organizational, technological, and marketing skills. The great challenges for the future are to establish a presence in the Middle East and Asia, and to pursue growth opportunities in other segments such as investment banking. [ABSTRACT FROM PUBLISHER]

The main task of this paper is to investigate how Human Resource Strategy affects to business returns in the financial sector, specifically in Credit Cooperatives and Saving Banks. We propose in this study, as an innovation, the use of Human Resource Integration as a factor in the relation between the Human Resource Strategy and business outcomes, in such manner that the efficiency of Human Resource Strategy depends of reaching a high level of integration of Human Resource Management. [ABSTRACT FROM AUTHOR]

In this paper we classify the community services of the Spanish saving banks and we analyze the effect that the size and the State ownership have on these community services. Our results show that the largest saving banks are more prone to social and health activities in detriment of culture and leisure. The presence of Public Administration does not seem to have any significant impact. [ABSTRACT FROM PUBLISHER]

Se presenta una crónica de derecho de competencia en la Unión Europea y España. Se describen el Proyecto de Reglamento de la Comisión relativo a la aplicación de los artículos 87 y 88 del Tratado CE a las ayudas de minimis, el Anteproyecto de Ley de Defensa de la Competencia y la Sentencia del Tribunal de Justicia de las Comunidades Europeas de 10 de enero de 2006 en el asunto Cassa di Riparmo di Firenze (as. C-222/04).

The study of the effect that the peculiar government of the savings banks has on the levels of efficiency and risk of the above mentioned entities has not provoked, up to the date, great interest, in spite of the importance that these institutions have in the stability of the financial system. That's why, in this paper an initial analysis is realized on the above mentioned effects which it is focused on the weight of the public participation in savings banks' ownership. The analysed evidence shows a lesser efficiency associated with a higher is the politization of the savings banks'government, whereas increases in the participation of the public administrations in the control of these institutions is associated with increases in the level of risk. The design of the legislation of the savings banks'government demands to keep in mind, therefore, the consequences that a higher or less public control could have on the stability and survival of these institutions and, in last instance, on the stability of the financial system there can have. [ABSTRACT FROM PUBLISHER]