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Asset allocation with correlation: A composite trade-off
(Elsevier, 2017-11-01)
We assess the ability of minimum-variance portfolio allocation strategies accounting for time-varying correlation between assets to provide performance benefits relative to an equally-weighted portfolio. Prior to transaction ...
Improving and measuring transparency in NGOs: A disclosure index for activities and projects
(Wiley, 2017)
Nongovernmental organizations (NGOs) are establishednot with the aim of making profits but rather to providesocial values by implementing different projects andactivities. Transmitting complete information about theseprojects ...
A survey on financial applications of metaheuristics
(ACM (Association for Computing Machinery), 2017)
Modern heuristics or metaheuristics are optimization algorithms that have been increasingly used during the last decades to support complex decision-making in a number of fields, such as logistics and transportation, ...
Microfinance literature: A sustainability level perspective survey
(Elsevier, 2017-01)
Since the early microcredit programs up to the present, microfinance has grown exponentially, as it has the academic interest on it as a research subject. Considering that this sector has impact in terms of sustainability, ...
Information on social impact at NGOs. The case of the Spanish charitable foundations
(Seek Digital Library, 2017-04)
Within the Spanish legislation, the requirements
for inf
ormation disclosure depend on the kind of organization.
Most of Spanish Non
-
Governmental Organizations (NGOs) work
as charitable foundations ...
Las nuevas normas contables de arrendamientos: causas y potenciales efectos económicos
(Centro de Estudios Financieros, 2017-01)
Lease accounting has been controversiAL for decades. The alternative accounting treatments are in between two extreme positions: recognizing assets and liabilities in the balance sheet, or disclosing the information in the ...
How Institutional Investors on Boards Impact on Stakeholder Engagement and Corporate Social Responsibility Reporting
(Wiley, 2017)
Institutional investors are relevant dominant owners with a very high representation on the boards of European firms. Despite their prevalence, research on the role of institutional directors and their impact on firm ...
Revisiting the Relationship Between Corporate Stakeholder Commitment and Social and Financial Performance
(Wiley, 2017)
This study delves into the long-term relationship between social and financial performance
of organizations. The aim of this study is to analyse the evolution of this relationship during
the global financial crisis to ...
Aspectos relevantes para el diseño de planes de salud sostenibles orientados a los grupos de interés. Una propuesta basada en la Guía ISO 26000: 2010
(Ministerio de Sanidad y Consumo, 2017)
Fundamentos
: Los planes de salud de las comunidades autónomas pue-
den incorporar criterios de desarrollo sostenible en su elaboración. No se
han realizado análisis al respecto o propuestas de elaboración ...
Integrating multiple ESG investors' preferences into sustainable investment: A fuzzy multicriteria methological approach
(Elsevier, 2017-09)
The integration of environmental, social and governance (ESG) criteria into the evaluation process of assets is a theme that is widely accepted among socially responsible investors. In this process, however, the integration ...