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Legislation of socially responsible investment funds
dc.contributor | Muñoz Torres, María Jesús | |
dc.contributor.author | Zurita Jurado, Miriam | |
dc.contributor.other | Universitat Jaume I. Departament de Finances i Comptabilitat | |
dc.date.accessioned | 2016-06-27T08:21:21Z | |
dc.date.available | 2016-06-27T08:21:21Z | |
dc.date.issued | 2016-06-15 | |
dc.identifier.uri | http://hdl.handle.net/10234/161119 | |
dc.description | Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs academic 2015-2016 | ca_CA |
dc.description.abstract | Socially Responsible Investment Funds have the same objective as a common fund, attract investors by their profitability, with an aim, to favour organizations that help to do social acts, respect the environment, or other distinguishing aspects of good behaviour. This study is based on Socially Responsible Investment Funds commercialized in Spain. The origin of these funds is to give more opportunities to companies with good behaviour, but the reality is very different: Socially Responsible Investment Funds commercialized in Spain have their headquarters in countries with very low taxation, moreover, it contrives the forms that their investors pay the minimum taxes possible. This study confirms that the original constitution of this type of funds is disappearing, demonstrating that the principal purpose of investors is an economical ambition; this is, earnings obtained with the less taxation possible. | ca_CA |
dc.format.extent | 57 p. | ca_CA |
dc.format.mimetype | application/pdf | ca_CA |
dc.language.iso | eng | ca_CA |
dc.publisher | Universitat Jaume I | ca_CA |
dc.rights | Attribution-NonCommercial-ShareAlike 4.0 Spain | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/4.0/ | * |
dc.subject | Grau en Finances i Comptabilitat | ca_CA |
dc.subject | Grado en Finanzas y Contabilidad | ca_CA |
dc.subject | Bachelor's Degree in Finance and Accounting | ca_CA |
dc.title | Legislation of socially responsible investment funds | ca_CA |
dc.type | info:eu-repo/semantics/bachelorThesis | ca_CA |
dc.educationLevel | Estudios de Grado | ca_CA |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca_CA |
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Grau en Finances i Comptabilitat [443]
FC1049