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The interaction between human capital, foreign trade and economic growth: an empirical approach

Antunes, Micaela Andreia Alegria
Fonte: Universidade de Coimbra Publicador: Universidade de Coimbra
Tipo: Tese de Doutorado
ENG
Relevância na Pesquisa
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Along this dissertation we present five distinct studies, following different approaches but all with a common element: they take into account the impact of foreign trade on growth, the relevance of the balance-of-payments as a constraint to growth and the linkages between human capital and external trade. The study begins with the analysis of the role of human capital and foreign trade on the growth of several sets of countries (World, high-, middle- and low-income countries, Europe, OECD and the EMU countries), between 1980 and 2000. The human capital proxies used take into account quantitative and qualitative aspects to measure their impact on growth. The degree of openness and the net foreign balance are used as proxies for external trade to reveal their importance on growth as well. The interaction between human capital and foreign trade measures allows us to investigate the existence of technology and knowledge transfers, through trade. We also consider the EU set of countries checking for the existence of conditional convergence over the period 1980 to 2004. In this part we try to reconcile the neoclassical and Post-Keynesian theories of growth at least at the empirical level. To do so, we introduce into the neoclassical growth model the ratio of the incomeelasticity of the demand for exports over that of imports...

Bank Capital : Lessons from the Financial Crisis

Demirguc-Kunt, Asli; Detragiache, Enrica; Merrouche, Ouarda
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
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Using a multi-country panel of banks, the authors study whether better capitalized banks fared better in terms of stock returns during the financial crisis. They differentiate among various types of capital ratios: the Basel risk-adjusted ratio; the leverage ratio; the Tier I and Tier II ratios; and the common equity ratio. They find several results: (i) before the crisis, differences in capital did not affect subsequent stock returns; (ii) during the crisis, higher capital resulted in better stock performance, most markedly for larger banks and less well-capitalized banks; (iii) the relationship between stock returns and capital is stronger when capital is measured by the leverage ratio rather than the risk-adjusted capital ratio; (iv) there is evidence that higher quality forms of capital, such as Tier 1 capital, were more relevant. They also examine the relationship between bank capitalization and credit default swap (CDS) spreads.

Cyclical Effects of Bank Capital Requirements with Imperfect Credit Markets

Agénor, Pierre-Richard; Pereira da Silva, Luiz A.
Fonte: Banco Mundial Publicador: Banco Mundial
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This paper analyzes the cyclical effects of bank capital requirements in a simple model with credit market imperfections. Lending rates are set as a premium over the cost of borrowing from the central bank, with the premium itself depending on firms effective collateral. Basel I- and Basel II-type regulatory regimes are defined and a capital channel is introduced through a signaling effect of capital buffers on the cost of bank deposits. The macroeconomic effects of various shocks (a drop in output, an increase in the refinance rate, and a rise in the capital adequacy ratio) are analyzed, under both binding and nonbinding capital requirements. Factors affecting the procyclicality of each regime (defined in terms of the behavior of the risk premium) are also identified and policy implications are discussed.

Emerging Capital Markets and Globalization : The Latin American Experience

de la Torre, Augusto; Schmukler, Sergio L.
Fonte: Washington, DC: World Bank; Palo Alto, CA: Stanford University Press Publicador: Washington, DC: World Bank; Palo Alto, CA: Stanford University Press
EN_US
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The book should stimulate a vigorous discussion on how to best revise the reform agenda for capital market development in emerging economies going forward. This effort should involve not only country authorities but also academics and advisers from multilateral agencies such as the World Bank. The complexities highlighted in the book invite intellectual modesty, eclecticism, and constant attention to country specificity. While it does not provide detailed policy prescriptions, the book does point to issues that cannot be ignored and puts forward provocative questions for the policy debate. The policy discussion in the book is particularly interesting with respect to the following aspects: internationalization of stock markets and local currency debt markets. This paper contains the following headings: whither capital market development; developments in capital markets; factors behind the development and internationalization of capital markets; and whither the reform agenda.

Social Capital, Product Imitation and Growth with Learning Externalities

Agénor, Pierre-Richard; Dinh, Hinh T.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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Links between social capital, human capital, and product imitation are studied in an overlapping generations model of endogenous growth where the key benefit of social capital is to promote imitation. There is also a two-way interaction between imitation and human capital. Building social capital (which brings direct utility) requires time. Because life expectancy is endogenously related to human capital, time allocation between market work and social capital accumulation is also endogenously determined. Social capital accumulation depends also on access to infrastructure. The model is calibrated numerically for a low-income country. A policy that helps to promote social capital accumulation may be very effective to foster economic growth, even if it involves offsetting cuts in other productive components of government spending, such as education outlays or infrastructure investment. Offsetting cuts in infrastructure investment, however, may be less effective.

How Capital-Based Instruments Facilitate the Transition Toward a Low-Carbon Economy : A Tradeoff between Optimality and Acceptability

Rozenberg, Julie; Vogt-Schilb, Adrien; Hallegatte, Stephane
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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This paper compares the temporal profile of efforts to curb greenhouse gas emissions induced by two mitigation strategies: a regulation of all emissions with a carbon price and a regulation of emissions embedded in new capital only, using capital-based instruments such as investment regulation, differentiation of capital costs, or a carbon tax with temporary subsidies on brown capital. A Ramsey model is built with two types of capital: brown capital that produces a negative externality and green capital that does not. Abatement is obtained through structural change (green capital accumulation) and possibly through under-utilization of brown capital. Capital-based instruments and the carbon price lead to the same long-term balanced growth path, but they differ during the transition phase. The carbon price maximizes social welfare but may cause temporary under-utilization of brown capital, hurting the owners of brown capital and the workers who depend on it. Capital-based instruments cause larger intertemporal welfare loss...

Ride the Wild Surf : An Investigation of the Drivers of Surges in Capital Inflows

Calderón, César; Kubota, Megumi
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
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Over the past 15 years, gross inflows to industrial and developing countries have enjoyed a wild ride. After reaching record highs in the run-up to the global financial crisis, they collapsed dramatically in 2008-09. As signs of global recovery reappeared, capital inflows resumed although at different speeds. The recovery in flows was faster and sharper in developing countries. This paper aims at understanding the (domestic and external) drivers of these surges in gross inflows using quarterly data for 67 countries from 1975 to 2010. It finds that domestic and external factors have significant explanatory power in driving surges of inflows. This finding holds for the sample of industrial countries whereas domestic factors play a significantly larger role in explaining surges to developing countries. Zooming into the findings shows that: (a) financial booms tend to attract massive capital inflows, (b) surges to either industrial or developing countries are driven by regional contagion, and (c) strong growth and natural resource abundance are keys to attract inflows of foreign capital into developing countries.

Financial Sector Assessment Program - Lebanon : Capital Market Development Technical Note

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
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Lebanese capital market is relatively small as the financial market is dominated by the banking sector. It is apparent that banks dominate financial intermediation in Lebanon to the extent it may inhibit the development of capital markets. Government sees the need to develop capital markets to help finance corporate growth and infrastructure development. It is incumbent on the Government to establish a comprehensive capital market development program, which includes efforts to increase supply and demand, strengthen supervision and enforcement, and must be accompanied by an effective outreach campaign, both domestically and internationally. On the demand side, creating a steady flow of investment into instruments with a long-term horizon, primarily from the pension and insurance sectors, will help grow the markets. Increased demand from institutional investors and issuance by large companies will attract more companies to the capital markets. All these efforts need to be complemented by the issuance of effective regulations...

Las redes sociales online : el nuevo capital social

Vázquez Chas, Loreto
Fonte: Universidade da Corunha Publicador: Universidade da Corunha
Tipo: Tese de Doutorado
SPA
Relevância na Pesquisa
36.54%
[Resumen] El objetivo de esta investigación consiste en demostrar que las redes sociales online configuran un nuevo soporte para el capital social. La generalización de Internet y, concretamente, de las redes sociales online, como pieza importante tanto de la vida de los ciudadanos como de las sociedades, justifica el estudio del capital social, en parte, de forma distinta a la tradicional, debido a sus características y a las consecuencias de su uso. Para ello, en esta investigación se utilizaron dos bases de datos: OSIM. Encuesta sobre redes sociales en España.2012 (proyecto CSO2009-08166) y Encuesta Social Europea (oleadas 1 a 5). Para estudiar la relación entre capital social individual y redes sociales online, se realizaron análisis descriptivos y análisis bivariantes, mientras que para estudiar la relación entre capital social colectivo y redes sociales online, se aplicó además el análisis multivariante. Las principales conclusiones obtenidas fueron que las redes sociales online son útiles para mantener e incrementar el capital social individual, favorecen la participación en la sociedad, pueden actuar como comunidades en determinadas ocasiones y que, al menos en Europa, no está teniendo lugar un declive del capital social...

Indicadores para avaliação da influência dos ambientes de empreendedorismo inovador na geração de capital social

Silva, Deborah Bernett Leal da
Fonte: Universidade Federal de Santa Catarina Publicador: Universidade Federal de Santa Catarina
Tipo: Tese de Doutorado Formato: 309 p.| il., grafs., tabs.
POR
Relevância na Pesquisa
36.54%
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Engenharia e Gestão do Conhecimento, Florianópolis, 2015.; O presente trabalho constituiu-se da concepção, elaboração e aplicação de um conjunto de indicadores para avaliação da influência dos ambientes de empreendedorismo inovador na geração de capital social. O estudo avança no pensamento de que o capital social responde, de maneira apropriada, às questões de desenvolvimento regional, originando um consenso em relação a dois grandes grupos de capital social: o grupo dos fatores tangíveis e o dos fatores intangíveis. O primeiro diz respeito ao capital financeiro e físico, e o segundo, ao capital social. Entre os fatores que definem o capital social estão as relações, a sensação de pertence, a coesão e os laços de confiança. Compreende-se ambientes de empreendedorismo inovador como o conjunto de relações que unem um sistema local de produção, um sistema de atores de representações locais empreendedoras, com base na cultura da inovação, e que geram um processo dinâmico localizado e territorial de aprendizagem coletiva e cooperação. Essas redes de cooperação fortelecem o sentimento de pertence...

A divulgação do capital intelectual em Portugal na primeira década do século XXI; Disclosure of intellectual capital in Portugal in the first decade of the twenty-first century

Martins, M.; Morais, A. I.; Isidro, H.
Fonte: UALg ESGHT Publicador: UALg ESGHT
Tipo: Artigo de Revista Científica
Publicado em //2013 POR
Relevância na Pesquisa
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Este estudo tem como objectivo o estudo da divulgação voluntária de capital intelectual nos relatórios anuais de 32 empresas cotadas na Euronext Lisbon, ininterruptamente de 2001 a 2009. Este estudo difere dos estudos anteriores uma vez que procura analisar a evolução, ao longo dos anos, da divulgação do capital intelectual em Portugal. Os resultados deste estudo indicam que os níveis de divulgação de capital intelectual são muito reduzidos não tendo sido registado um aumento, estatisticamente significativo, no nível de divulgação. Os resultados ainda indicam que em 2001 a categoria de capital intelectual com maior divulgação foi a do capital externo, enquanto nos anos de 2003 e 2005 a categoria com maior nível de divulgação foi a categoria do capital interno. Nos anos de 2007 e 2009 as categorias de capital externo e capital interno apresentam proporções de divulgação muito semelhantes. A categoria do capital humano é a categoria com menor nível de divulgação.; This study aims to study the voluntary disclosure of intellectual capital in annual reports of 32 companies listed on Euronext Lisbon, without interruption from 2001 to 2009. This study differs from prior studies in that it analyzes the evolution over the years of the disclosure of intellectual capital in Portugal. The results of this study indicate that levels of disclosure of intellectual capital are very low and were not an increase...

Reinsurance as Capital Optimization Tool under Solvency II

Gurenko, Eugene N.; Itigin, Alexander
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
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This paper compares solvency capital requirements under Solvency I and Solvency II for a sample mid-size insurance portfolio. According to the results of a study, changing the solvency capital regime from Solvency I to Solvency II will lead to a substantial additional solvency capital requirement that might represent a heavy burden for the company's shareholders. One way to reduce the capital requirement under Solvency II is to increase reinsurance protection, which will reduce the net retained risk exposure and hence also the solvency capital requirement. Therefore, this paper proposes an extended reinsurance structure that, under Solvency II, brings the capital requirement back to the level of that required under Solvency I. In a step-by-step approach, the paper demonstrates the extent of solvency relief attained by the insurer by applying different possible adjustments in the reinsurance structure. To evaluate the efficiency of reinsurance as the solvency capital relief instrument, the authors introduce a cost-of-capital based approach...

Capital Account Liberalization : Does Advanced Economy Experience Provide Lessons for China?

Chelsky, Jeff
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
Relevância na Pesquisa
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The initial post World War II pursuit of capital account liberalization (CAL) by advanced economies was Europe-centric, with roots in a broader political rather than economic agenda of greater European integration. In continental Europe, CAL was addressed mostly through the adoption of multilateral instruments and codes. In contrast, CAL by the United States and United Kingdom was pursued unilaterally, motivated by their status as global reserve currency issuers and global financial centers. China's situation is fundamentally different. China today has no equivalent to the European political motivation for CAL or the domestically driven financial motivation of the United States or the United Kingdom. And while China may have long-term aspirations to be a global reserve currency issuer, the extent to which it internationalizes its currency is constrained by powerful domestic economic and political interests that continue to benefit from an export-led growth model underpinned by a pegged and undervalued exchange rate...

Global Capital Flows and Financing Constraints

Harrison, Ann E.; Love, Inessa; McMillan, Margaret S.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
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Firms often cite financing constraints as one of their primary obstacles to investment. Global capital flows, by bringing in scarce capital, may ease the financing constraints of host country firms. But if incoming foreign investors borrow heavily from domestic banks, foreign direct investment may exacerbate financing constraints by crowding host country firms out of domestic capital markets. Combining a unique cross-country firm-level panel with time-series data on restrictions on international transactions and capital flows, Harrison, Love, and McMillan find that different measures of global flows are associated with a reduction in firm-level financing constraints. First, the authors show that one type of capital inflow-foreign direct investment-is associated with a reduction in financing constraints. Second, they test whether restrictions on international transactions affects the financing constraints of firms. The results suggest that only one type of restriction-those on capital account transactions-negatively affects firms' financing constraints. The authors also show that multinational firms are not financially constrained and do not appear to be sensitive to the level of foreign direct investment. This implies that foreign direct investment eases financing constraints for non-multinational firms. Finally...

Capital social em um consórcio de pesquisa; Social capital in a research consortium; Capital social en un consorcio de investigación

ARAÚJO, Uajara Pessoa; ANTONIALLI, Luiz Marcelo; BRITO, Mozar J. de; GUERRINI, Fábio Müller
Fonte: Fundação Getulio Vargas, Escola de Administração de Empresas de S.Paulo Publicador: Fundação Getulio Vargas, Escola de Administração de Empresas de S.Paulo
Tipo: Artigo de Revista Científica
POR
Relevância na Pesquisa
36.54%
Capital social é discutido no âmbito do Consórcio Brasileiro de Pesquisa e Desenvolvimento de Café. O objetivo é investigar a viabilidade de utilizar o capital social como instrumento para explicar o gradiente de recursos do consórcio de que os pesquisadores conseguem se apropriar para seus projetos de pesquisa. Foi desenvolvida e aplicada uma métrica de capital social para testar a existência de correlação entre volume de recursos captado e volume de capital social. A análise sociométrica de escolhas preferenciais dos pesquisadores e a quantificação da participação desses cientistas em projetos do consórcio permitiram o cômputo de uma grandeza - capital social - que poderia vir a explicar metade da variação da verba obtida pelos cientistas responsáveis por projetos de pesquisa na rede.; We discuss social capital within the scope of the Brazilian Consortium for Research and Development of Coffee. The goal is to test the hypothesis that researchers' social capital may be taken as a variable for the resources of the consortium that these researchers were able to secure in their research projects. It was necessary to develop a social capital metric, apply it, and verify the correlation between the volume of captured resources and the volume of social capital. The application of the network analysis in view of the researchers' preferential choice and the quantification of the participation of these scientists in projects of the consortium enabled an estimation of a magnitude - the social capital - which could explain half the amount of variation obtained by each of the scientists responsible for research projects in the network.; El capital social es discutido en el ámbito del Consorcio Brasileño de Investigación y Desarrollo del Café. El objetivo es investigar la viabilidad de utilizar el capital social como instrumento para explicar el gradiente de recursos del consorcio del cual los investigadores consiguen apropiarse para sus proyectos de investigación. Fue desarrollada y aplicada una métrica de capital social para testear la existencia de correlación entre volumen captado de recursos y volumen de capital social. El análisis sociométrico de opciones preferenciales de los investigadores y la cuantificación de la participación de esos científicos en proyectos del consorcio permitieron el cómputo de una magnitud - capital social - que podría explicar mitad de la variación del presupuesto obtenido por los científicos responsables por proyectos de investigación en la red.

Engenharia da integração do capital intelectual nas organizações intensivas em conhecimento participantes de fusões e aquisições

Freire, Patrícia de Sá
Fonte: Universidade Federal de Santa Catarina Publicador: Universidade Federal de Santa Catarina
Tipo: Tese de Doutorado Formato: 332 p.| il., grafs., tabs.
POR
Relevância na Pesquisa
36.54%
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Engenharia e Gestão do Conhecimento, Florianópolis, 2012.; As fusões e aquisições (F&A) são caminhos utilizados pelas empresas como alavancas para rápido crescimento em mercados competitivos. Porém, essas operações têm incluído dificuldades pós-operatórias na consolidação dos ativos intangíveis do capital intelectual levando à perda do valor das marcas e das ações das empresas participantes. A mensuração do capital intelectual faz-se necessária para todas as empresas participantes de F&A e, para as organizações intensivas em conhecimento (OIC) esta necessidade apresenta um maior impacto visto que o valor na sua cadeia de transformação é advindo de ativos intángíveis. Para estas organizações é importante mensurar a aderência do capital intelectual da adquirente e adquiridas. Esta constatação gerou a questão de pesquisa de como mensurar a aderência do capital intelectual das OICs envolvidas em F&A, diminuindo-se as incertezas da fase de integração. E, consequentemente, delimitou-se o objetivo de propor um método para mensuração dessa aderência. Identificou-se que as pesquisas científicas estão focadas no desenvolvimento de modelos para a mensuração do capital intelectual...

Contabilidade do capital humano: considerações na aplicação de uma PME

Andrade, Pedro Nuno Ferreira
Fonte: Instituto Politécnico de Lisboa Publicador: Instituto Politécnico de Lisboa
Tipo: Dissertação de Mestrado
Publicado em /09/2011 POR
Relevância na Pesquisa
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Mestrado em Contabilidade; É com o final da segunda Guerra Mundial que começa a transformação, principalmente no mundo ocidental, de uma economia baseada na indústria para uma economia baseada nos serviços. Como consequência, houve alterações na composição da força de trabalho, afectando significativamente diversos sectores económicos, o tipo e níveis de conhecimentos que as pessoas necessitam para trabalhar nesses novos sectores. Hoje, estamos perante o advento da economia baseada na informação, onde é exigido que as pessoas adquiram elevados níveis educacionais e de experiência nas diversas áreas de especialização. Considerando que o capital físico teve uma importância muito significativa na economia anterior à segunda Guerra Mundial, um dos factores em que a economia emergente se distingue da anterior é a sua focalização no capital humano e intelectual, ou seja, o conhecimento, as competências e a experiência. Desde a década de 60 do século passado que vem proliferando a investigação, o ensaio e o corpo teórico no desenvolvimento de métodos de contabilização dos activos humanos numa organização. Estas pesquisas são o resultado natural do reconhecimento que o capital humano desempenha um importante papel na economia dos nossos dias. É a este campo do conhecimento que se dá o nome de contabilidade do capital humano. Com a presente investigação pretende-se...

El declive de la familia como capital social en la Unión Europea: algunos indicadores; The Decline of the Family as a Source of Social Capital in the EU: Some Indicators; O declínio da família como capital social na União Europeia: alguns indicadores

Rodríguez-Sedano, Alfredo; Department of Education, Universidad de Navarra; Aguilera, Juan Carlos; Faculty of Education, Universidad de los Andes; Costa-Paris, Ana; Faculty of Education, Universidad de los Andes
Fonte: Universidad de la Sabana Publicador: Universidad de la Sabana
Tipo: Artigo de Revista Científica
SPA
Relevância na Pesquisa
36.54%
En este artículo se muestra cómo en la política social de la Unión Europea (UE) no se presta la atención debida a la familia como factor de desarrollo y cohesión social. Se comienza con una reflexión conceptual sobre la familia como capital social. A continuación se aborda el estudio del capital social como fuente de adquisición de valores fundamentales para la educación moral y cívica. Después se muestra cómo, a pesar del crecimiento poblacional que ha ido experimentando la UE, se observan una serie de síntomas de agotamiento del capital social. Para vislumbrar ese agotamiento nos serviremos de algunos indicadores básicos, que manifiestan que las políticas sociales y familiares no van en la línea adecuada de lo que constituye el capital social. La reflexión desarrollada permite constatar que el declive del capital social en la UE obedece fundamentalmente al progresivo desconocimiento de la familia como elemento de cohesión y desarrollo social.; This article shows how social policy in the European Union (EU) fails to give proper attention to the family as a factor in social development and cohesion. It begins with a conceptual overview of the family as social capital, followed by an assessment of social capital as a source of gaining the fundamental values for moral and civic education. It goes on to show how...

Network Disadvantages of Immigrants: Social Capital as a Source of Immigrant Disadvantages in the Labor Market

Lee, Hang Young
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Dissertação
Publicado em //2015
Relevância na Pesquisa
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Social capital has so far been suggested to enhance the career outcomes of disadvantaged immigrants by compensating for their lack of human capital. Contrastingly, by examining labor market outcomes by immigrant groups, my dissertation argues that social capital can actually serve as a source of disadvantages for immigrants in the labor market, especially for a socially disadvantaged immigrant group like Mexican immigrants. Specifically, the dissertation proposes three kinds of social capital processes through which social status and network processes interplay to disadvantage disproportionately a low-status immigrant group in the job attainment process: access, activation, and return deficit of social capital. Using data from the 2005 U.S. Social Capital-USA survey, I examine these three kinds of social capital deficit across three ethnic immigrant groups: Mexican, non-Mexican Hispanic, and non-Hispanic immigrants. The first chapter explores the inequality of social capital across immigrant groups. The result shows that among the three immigrant groups, Mexican immigrants are the only immigrant group who have smaller, less diverse networks than the native-born. This access deficit of social capital for Mexican immigrants is driven primarily by their relative lack of human capital compared with other immigrant groups. The second chapter investigates whether ethnic enclaves constrain the access to social capital of enclave immigrants. The result shows that the constraining effect of ethnic enclaves on the social capital building of enclave immigrants is found only for the ethnic enclave of Mexican immigrants. This is because the ethnic enclaves of disadvantaged immigrants facilitate social connections to other coethnic enclave immigrants with similar socioeconomic traits...

Os determinantes da divulgação de informação sobre o capital intelectual: estudo da banca em Portugal; Determinants of the disclosure of information of intellectual capital: study of banks in Portugal

Silva, Lurdes; Rodrigues, Ana Maria; Muñoz, María del Pilar
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; ; ; Formato: application/pdf
Publicado em 17/04/2014 POR
Relevância na Pesquisa
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O objetivo do presente estudo consiste em analisar os determinantes da divulgação de informação sobre o capital intelectual nos bancos que desenvolveram a sua atividade em Portugal, em 2010 e 2011. Esta análise contempla igualmente a divulgação sobre os diferentes componentes do capital intelectual: o capital humano, o capital estrutural e o capital relacional, obtendo-se, para o efeito, os dados nos relatórios anuais e nas páginas Web destas entidades no período considerado. Os resultados revelaram que as dimensões organização e conselho de administração são considerados os determinantes da divulgação de informação sobre o capital intelectual, tanto nos relatórios anuais como nas Webpages. As variáveis económico-financeiras de rendibilidade, de eficiência e de solvabilidade não se apresentaram, na análise multivariada, como fatores que determinam a divulgação de informação sobre o capital intelectual pelos bancos em Portugal. Saliente-se, no entanto, que numa análise univariada, a solvabilidade apresenta um nível de associação estatisticamente significativo com a divulgação de informação, revelando que os bancos com menor solvabilidade divulgam mais informação sobre o seu capital intelectual.; This study aims to analyze the determinants of disclosure of information of intellectual capital in the banks operating in Portugal...