Banks today are the largest financial institutions around the world, with branches and subsidiaries throughout everyone’s life. However, commercial banks are facing risks when they are operating. Credit risk is one of the most significant risks that banks face, considering that granting credit is one of the main sources of income in commercial banks. Therefore, the management of the risk related to that credit affects the profitability of the banks. The aim of the research is to provide stakeholders with accurate information regarding the credit risk management of commercial banks with its impact on profitability.   The main purpose of the research is to investigate if there is a relationship between credit risk management and profitability of commercial banks in Europe. We also aim to investigate if the relationship is stable or fluctuating. In the research model, ROE and ROA are defined as proxies of profitability while NPLR and CAR are defined as proxies of credit risk management. The research collects data from the largest 47 commercial banks in Europe from 2007 to 2012 and formulates four hypotheses which are related to the research question. A series of statistical tests are performed in order to test if the relationship exists. Other statistical tests are performed to investigate if the relationship is stable or not.   The findings reveal that credit risk management does have positive effects on profitability of commercial banks. Between the two proxies of credit risk management, NPLR has a significant effect on the both ROE and ROA while CAR has an insignificant effect on both ROE and ROA. However, from 2007 to 2012, the relationships between all the proxies are not stable but fluctuating.

Vi undersöker om familjeägda bolag är mer framgångsrika än övriga bolag bland de 100 största bolagen på Stockholmsbörsen under perioden 2002-2012. Urvalet består av 1136 årsobservationer efter att finansiella bolag exkluderats. Våra resultat visar att familjeägda bolag värderas högre och har en högre avkastning än övriga bolag, vilket delvis förklaras av minskade agentkostnader. Bolag som fortfarande ägs av familjen som grundat bolaget har en betydligt högre värdering och avkastning än övriga bolag vilket kan förklaras av långsiktigt ägande och den unika kompetens grundaren tillför bolaget.

Dissertação(mestrado) - Universidade Federal do Rio Grande, Programa de Pós-Graduação em Letras, Instituto de Letras e Artes, 2009. / Submitted by Cristiane Silva (cristiane_gomides@hotmail.com) on 2012-10-08T16:49:55Z No. of bitstreams: 1 ligiadalchiavon.pdf: 731291 bytes, checksum: ff2fdf6761a0ff2acc6b46dfeec9340a (MD5) / Approved for entry into archive by Bruna Vieira(bruninha_vieira@ibest.com.br) on 2013-01-08T00:39:04Z (GMT) No. of bitstreams: 1 ligiadalchiavon.pdf: 731291 bytes, checksum: ff2fdf6761a0ff2acc6b46dfeec9340a (MD5) / Made available in DSpace on 2013-01-08T00:39:04Z (GMT). No. of bitstreams: 1 ligiadalchiavon.pdf: 731291 bytes, checksum: ff2fdf6761a0ff2acc6b46dfeec9340a (MD5) Previous issue date: 2009 / As representações da viagem na literatura latino-americana do século XX é o tema do projeto no qual se insere esta dissertação. Partindo da perspectiva teórica 6 desse projeto maior, singularizo minha análise no romance Vigilia del Almirante (1992), do escritor paraguaio Augusto Roa Bastos. O tema da viagem em suas tradicionais relações com a mentira e com a criação de mundos ficcionais percorre, nesta obra de Roa Bastos, o caminho aberto por Cervantes quatro séculos atrás, dando continuidade também ao modelo compositivo do cronotopo de viagem que institui o mestre manchego com El Ingenioso Hidalgo Don Quijote de la Mancha (1605). Embasada na teoria cronotópica, proposta por M. Bakhtin estudo a continuidade de uma tradição narrativa, na mesma medida que distingo as contribuições da obra de Roa Bastos à literatura latino-americana da contemporaneidade. / Las representaciones del viaje en la literatura latinoamericana del siglo XX es el tema del proyecto en el cual se inserta esta disertación. Partiendo de la perspectiva teórica de ese proyecto mayor, singularizo mi análisis en el libro Vigilia de Almirnate (1992), del escritor paraguayo Augusto Roa Bastos. La temática del viaje en sus tradicionales relaciones con la mentira y con la creación de mundos ficcionales recorre, en esta obra de Roa Bastos, el camino abierto por Cervantes cuatro siglos atrás, dando también continuidad al modelo compositivo del cronotopo de viaje que instituye el maestro manchego con ElIngenioso Hidalgo Don Quijote de la Mancha (1605). Basada en la teoría cronotópica, propuesta por M. Bakhtin, estudio la continuidad de una tradición narrativa, en la misma medida que distingo los aportes de la obra de Roa Bastos a la literatura latinoamericana de la contemporaneidad.

Orientador: Hector Hernan Bruit / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciencias Humanas / Made available in DSpace on 2018-07-26T14:21:59Z (GMT). No. of bitstreams: 1 Santos_ClaudiaReginaFerreira_M.pdf: 10762681 bytes, checksum: 39c76b73177959be727c5233b3720cdb (MD5) Previous issue date: 2000 / Resumo: Não informado / Abstract: Not informed. / Mestrado / Mestre em História

Corporate governance debates and reforms have been advocating for majority inclusion of independent non-executive directors on the board of directors. There is spreading belief that independently structured boards is associated with the effectiveness of the board and therefore translate into high value company performance. Although studies on board composition in South Africa have been conducted, most studies paid special attention to board diversity such as gender and race but very little attention to the expertise of an independent director. The aim of this study is to examine the causal relationship between a board composition and financial performanceThe research was conducted using listed South African platinum mining companies in Johannesburg Stock Exchange (JSE). Quantitative research methodology was chosen for the study. The proxies for a board composition were the size of the board, independent non-executive director and non-executive director with industry expertise. The Proxies for company performance are ROA, ROE, Tobin‟s q and EVA. Three hypotheses about the size of the board, proportion of independent non-executive director and non-executive directors with industry expertise were proposed and tested.The research result on the first hypothesis suggested that a small size of the board of directors has statistical significant positive relationship with EVA as compared the larger size of the board. The second hypothesis result suggested there is statistically positive relationship between the independent non-executive director and EVA. The third hypothesis result on inclusion of non-executive with industry expertise was not conclusive. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

SAMMANFATTNING  Datum: 2020-06-08 Nivå: Kandidatuppsats i företagsekonomi, 15 hp  Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens högskola Författare: Niklas Haeger (97/01/16) Felix Lange (95/08/14) Joel Lindholm (95/12/05) Titel: Påverkar företagets finansiella prestation styrelsens storlek? Handledare: Fredrik Jeanson Nyckelord: Finansiell prestation, Styrelsens storlek, Bolagsstyrning, ROE, ROA Frågeställning: Hur påverkas styrelsens storlek av företagets finansiella prestation? Syfte: Syftet med studien är att undersöka på vilket sätt företagets finansiella prestation påverkar styrelsens storlek i företag registrerade på Stockholmsbörsen. Metod:För att undersöka sambandet mellan finansiell prestation och antal styrelseledamöter genomfördes en kvantitativ studie med hjälp av datainsamling från urvalets årsredovisningar.  Slutsats: Studien finner ingen signifikans mellan företagens finansiella prestation och storleken på styrelserna utifrån variablerna ROE och ROA vilket gör att vi inte med säkerhet kan säga om det finns ett samband mellan dessa. Baserat på tidigare studier går det däremot att se ett positivt samband i denna studie.

Syfte: Denna uppsats undersöker sambandet mellan Corporate Social Responsibility (CSR) och lönsamhet, mätt i Return on Assets (ROA) för svenska börsnoterade företag. Tidigare forskning har resulterat i motstridiga resultat och därför är det intressant att undersöka om det finns ett samband mellan CSR och ROA under en fyra årsperiod, samt på branschnivå. Den beroende variabeln består av ROA och representerar lönsamhet, varav den oberoende variabeln består av CSR och är framtagen av Folksam’s index 2013. Metod: En deduktiv kvantitativ forskningsansats ligger till grund i denna studie. Datamaterialet består av data hämtat för 244 företag från företagens egna redovisning för finansiell prestation samt från Folksams index för ansvarsfullt företagande. Resultat: Mitt resultat påvisar att det finns ett samband mellan CSR-arbete och lönsamhet för svenska börsnoterade bolag mellan år 2014-2017. Jag ser att sambandet varierar mellan olika år och även inom de olika branscherna Material, Kapitalvaror, Dagligvaror och Hälsovård. Regressionsanalysen gjord på olika år visade ett signifikant svagt positivt samband mellan ROA och CSR-arbete för alla år förutom för år 2016 där det inte fanns ett samband. Regressionsanalysen gjord på branschnivå ser jag ett signifikant positivt samband för alla branscher förutom för hälsovårdsbranschen där det inte fanns ett samband. Förslag till fortsatt forskning: En mer utvecklad modell i form av en longitudinell studie hade varit bättre lämpad för att studera hur CSR-arbete påverkar företagens lönsamhet långsiktig / Purpose: This paper investigates the relationship between Corporate Social Responsibility (CSR) and long-term profitability, measured in Return on Assets (ROA) for Swedish listed companies. Previous research has led to conflicting results and it was therefore interesting to investigate whether there is a relationship between CSR and ROA over a four-year period, as well as at industry-level. The dependent variable consists of ROA and represents profitability, of which the independent variable consists of CSR and is derived from Folksam's index 2013. Method: A deductive quantitative research method is the basis of this study. The data consists of secondary data collected for 244 companies derived from the companies' own financial reporting and from Folksam's Responsibility Business Index. Result: My results shows that there is a significant correlation between CSR and profitability for Swedish listed companies for years 2014-2017. It can be seen that the correlation varies from year to year and between different industry sectors. The regression analysis conducted for different years showed a significantly weak positive correlation between ROA and CSR for all years except for year 2016 where there was no correlation. The regression analysis done for different industry-sectors were for Material, Capital goods, Food industry and Healthcare. There is a significant positive correlation for all industry-sectors except for healthcare where there was no correlation. Suggestions for further research: A more developed model in the form of a longitudinal study would have been better suited for a study investigating how CSR affects companies' long-term profitability. Alternatively, a model that better measures long-term containing cross-sectional data could have been used.

Date:                                   2023-05-30   Level:                                  Bachelor's Thesis in Business Administration, 15 credits   Department:                        School of Business, Society and Technology, Mälardalen University   Author:                               Vilma Andersson        Lovisa Skagerlind                                                 99/05/10                 99/08/09 Title:                                  The relationship between sustainability signalling and profitability -   A quantitative study of environmental, social and economic signals in companies sustainability reports Supervisor:                         Aija Voitkane  Keywords:                          Profitability, Sustainability reporting, ROA, ROE, signal theory Research questions:            What is the relationship between signalling sustainability in environmental, social and economics and profitability of companies?                                      Aim:                                 The purpose of this study is to investigate whether there is a connection between sustainability reporting and profitability. Method:                        The study applies a quantitative cross-sectional study with a deductive approach. The collection has been made through the database Business Retriever and separate sustainability reports.   Conclusion:                  The study found a negative relationship between ROE and         signalling of the economic and social dimension, based on a non-significant result. The study also found a significant negative relationship between ROA and signalling of the economic and social dimension.

No description available.

Este estudo tem como objeto de análise o romance Vigilia del Almirante (1992), de Augusto Roa Bastos. O eixo temático e o instrumental teórico da dissertação foram definidos visando à investigação das relações entre realidade e linguagem no âmbito da ficção histórica, mais especificamente, no romance histórico metaficcional, gênero que problematiza sua própria natureza discursiva, assumindo-se como construção linguística e opondo-se diametralmente ao modelo clássico, que prima pela plasmação realista de feitos e processos históricos em uma fábula elaborada de modo verossimilhante e linear. Tal projeto romanesco pode ser sintetizado em uma frase do próprio Roa Bastos extraída de Yo el Supremo (1974): Escribir no significa convertir lo real en palabras sino hacer que la palabra sea real. Enfatiza-se nesta pesquisa o emprego do discurso mítico e da condição de desterro transcendental (cisão entre vida e linguagem) como elementos fundamentais da estrutura de Vigilia del Almirante. Roa Bastos explora a incongruência entre realidade e palavra experimentada pelo Colombo histórico, correlacionando-a com dois outros desterros transcendentais: o de D. Quixote e o da civilização guarani. Além disso, o autor retoma nesta obra algumas construções de Yo el Supremo, romance também estruturado em torno do mito e cujo protagonista, um desterrado transcendental, também é associado ao cavaleiro andante cervantino. Tais escolhas são organizadas de modo a gerar um romance inverossímil, não linear e sem o predomínio da invocação dramática, marcado pela presença de diferentes vozes que se contradizem. Isto faz de Vigilia del Almirante uma obra complexa, ambígua, polifônica e autocrítica, que não se apresenta como única visão possível sobre o tema. Essa estratégia ficcional tem como objetivo questionar as representações e historiografias tradicionais, conservadoras e mitificadoras de Cristóvão Colombo, revelando-as em sua natureza puramente linguística e destituindo-as de seu caráter de verdade absoluta. / This study discusses Augusto Roa Bastoss novel Vigilia del Almirante (1992). The thematic axis and theoretical grounds of this dissertation were established with the purpose of investigating the relations between reality and language in the scope of historical fiction more specifically, in metafictional historical novel, a genre that problematizes its own discursive nature, establishing itself as a linguistic construction and directly opposing the classical model that values a realistic account of historical deeds and processes in a fable that is verisimilarly and linearly developed. This Romanesque project is summarized by Roa Bastos himself, in a sentence extracted from Yo el Supremo (1974): Writing does not mean to turn what is real into words, but to make words real. This research emphasizes the use of mythical discourse and transcendental exile (a rupture between life and language) as fundamental elements of structure in Vigilia del Almirante. Roa Bastos explores the inconsistency between reality and words experienced by the historical Columbus, correlating it to two other transcendental exiles: D. Quixotes and that of the guarani civilization. In addition, in this work the author reuses some constructions from Yo el Supremo, a novel that is also structured around myth and whose protagonist, who is in transcendental exile, is also associated to Cervantes roving rider. These choices are combined to originate an unlikely, non-linear novel, without the predominance of dramatic evocation, marked by the presence of different conflicting voices. This characterizes Vigilia del Almirante as a complete, ambiguous, polyphonic and self-critical work that does not present itself as the only possible standpoint on the theme. This fictional strategy aims to question traditional, conservative and mythicizing portrayals and historiographies on Christopher Columbus, unveiling their purely linguistic nature and not accepting them as a universal truth.