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Dissertations / Theses on the topic 'Financial Services Law'
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Harper, Dana C. "Protecting financial services while ensuring regulatory compliance." Thesis, Utica College, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10252116.
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In the global economy, troubled with financial crime and well-funded terrorist operations, combating money laundering has become a priority for financial institutions (Brill, 2016). The 9/11 terrorist attacks have also increased the U.S. focus on terrorism and money laundering. The purpose of this research project was to examine the regulatory environment which monitors financial institutions and Nonbank Financial Institutions (NBFIs) to mitigate financial crimes, money laundering, and terrorist financing. Currently, there are statutory, regulatory, and supervisory gaps within the Office of Foreign Assets Control (OFAC). There are also vulnerabilities within the financial system that enable terrorist and other illicit financial networks to attempt to exploit those weaknesses. At the same time, the U.S. has enhanced its skills at identifying potential susceptibilities and applying the financial safeguards in place to mitigate the risk. Supervisory and regulatory bodies such as: Department of Homeland Security (DHS), Bank Secrecy Act (BSA), Office of the Comptroller of the Currency (OCC), Federal Bureau of Investigation (FBI), and others have been delegated to protect the U.S. financial industry from potential terrorist financing and money laundering (“What we,” 2016). The complex mechanics of money laundering requires financial service institutions to implement and maintain an AML program specifically designed to follow the flow of resources (“Certified Anti-money,” 2010).
Keywords: information sharing, regulations, penalties, safety, security, Professor Paul Pantani.
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Horgan, Sharon. "The impact of globalisation on Australian finance law and financial services law." Thesis, Horgan, Sharon (2012) The impact of globalisation on Australian finance law and financial services law. PhD thesis, Murdoch University, 2012. https://researchrepository.murdoch.edu.au/id/eprint/10691/.
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This thesis examines the impact of globalisation on areas of innovative legislative change, policy development and law reform in Australian finance law and financial services law. ‘Globalisation’ has had extensive influence on the law reform and regulation affecting companies and corporations, financial services, fundraising, managed investments, takeovers, finance, disclosure issues, the futures industry and the securities industry. Australian finance law and financial services law reform also impacts on the areas of trusts and equity, property law, secured transactions law, administrative law and takeover law.
Globalisation has been an influential factor since the 1990’s on Australian financial services and corporate law reform development in the context of the global financial system. The origin in the pre-globalisation era of the influence of globalisation on Australian domestic policy and law reform developments in finance law and financial services law is considered in this thesis. Since the 1990’s, a globalisation based focus arose from international banking and corporate developments, which resulted in extensive international statutory and policy changes. These changes have had considerable impact on Australian finance and financial services law reform and related areas of Australian law and policy.
In addition, the role of globalisation and electronic commerce on Australian finance law and financial services law is considered in this thesis. This thesis analyses the nature of globalisation theory and the process of globalisation, which is designed to ensure a free movement of capitalism so that banking and financial entities would be able to facilitate industry as well as electronic commerce transactions. This interweaving of globalisation and electronic commerce (as a mechanism in globalisation) in the free international movement of capital and labour is intended to bolster international banking systems, economies and industries. In practice, this close relationship between globalisation, electronic commerce and domestic law reform/policy development has caused problems in times of economic crisis since the Global Financial Crisis began in 2007.
The conclusions drawn in this thesis demonstrate the role that globalisation has had on the development of law and policy in Australia in finance law and financial services law.
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Gilligan, George Peter. "White collar criminology and the regulation of financial services sector." Thesis, University of Cambridge, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308660.
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Lee, Ho-yan, and 李可欣. "Government regulation in the financial services sector: a comparative perspective." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1986. http://hub.hku.hk/bib/B31974806.
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Khakali, Linda Anyoso. "The role of financial regulators in the Kenyan economy." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/11114.
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Financial regulation is a subject that is more often than not regarded as distant and yet another level of bureaucracy that has to be endured by both the public and private sectors. The significance of creating and maintaining an efficient and effective system to regulate financial markets, financial institutions and financial service providers is a salient feature in the development of a country’s economic health. The recent global economic crises of 2007/2008 and the economic hurdles accompanying those events are perhaps the most dramatic instances of how necessary the implementation of efficient and effective financial regulation is. The international financial system has experienced a retinue of changes in the last two decades. One of the main challenges of financial regulators has been to keep abreast of as well as adapt to these changes, which are of an international nature. In a majority of countries, the financial sector is one of the most intensely regulated and supervised industries. Over a period of time, it has become evident that regulatory arrangements have a formidable impact on: i. The size, structure and efficiency of a financial system; ii. The business operations of financial institutions and markets; iii. Competitive conditions both overall and between sub-sectors of the system. The impact of regulation can either be stagnant or progressive; this depends on how the objectives of regulation are defined and how efficiently regulatory arrangements are related to their objectives. The issue at hand is to engage regulatory institutions, structures and mechanisms for supervision and enforcement need to be implemented because they are pertinent to the formal regulatory requirements in the overall regulatory regime. Effective financial regulation would be unable to exert its objectives in the absence of efficient supervision and enforcement. In numerous countries the institutional structure of regulation has experienced change or is in the process of change. Different models of institutional structure are availed such as the single/consolidated model, the twin-peak model and the multiple regulator model. For example, the United Kingdom has embraced the single/consolidated regulator model while Australia has employed the twin-peak regulator model. Kenya operates on the multiple regulator model. This report addresses the role of financial regulators in the Kenyan economy. The objectives of the research are to: Provide comprehensive information about the theory and practice of financial regulation; Identify the financial regulators in Kenya and define their roles; Address the issue of multiple regulators and the duplicity of roles; Discuss international trends in regulation and examine different regulatory regimes; Consider the viability of a single/consolidated regulatory regime in Kenya; Suggest a possible future regulatory regime for Kenya and identify the key issues associated with such a regime; Suggest areas for further investigation and research.The approach of this report will constitute the following: Chapter 1 discusses the rationale for the research, objectives, scope and scale of the research, preliminary literature review and the research methods to be employed. Chapter 2 focuses on financial regulatory systems in general as well as an extensive analysis of financial regulators in Kenya. Chapter 3 combines the research methods employed and also contains a comparative analysis of the regulatory regime. Chapter 4 examines the findings of the research, the lessons learnt and the regulatory responses. Chapter 5 includes recommendations towards improvement of regulatory systems and an executive summary of outstanding policy issues and priorities in Kenyan financial regulation.
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Boyce, Toussant. "Dynamic financial regulation : automaticity and auto-regulation." Thesis, University of Cambridge, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.648541.
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Eckert, Martin Georges. "The GATS : a 'glimmer of hope' for a multilateral liberalization of financial services markets." Thesis, McGill University, 1995. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=23956.
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In 1986, the inclusion of trade in services, including financial services, into the multilateral GATT Uruguay Round on trade liberalization stood for the official worldwide recognition of services as being internationally tradable and important for national economies. The establishment of a General Agreement on Trade in Services (GATS), as being an integral part of the new World Trade Organization (WTO), is the institutional manifestation of the increasing importance of the service industries in international trade.Within a variety of services, the financial services, such as banking, play a crucial role in national economies. A functioning banking system, providing the domestic industry with the necessary flow of capital, equals stability, credibility and international competitiveness for a national economy.
Liberalization of international trade in financial services may further increase economic efficiency and the welfare of the consumer, but today liberal trade in financial services is still faced with various barriers, especially in the highly sensitive banking system. Natural barriers to cross-border trade in banking services were overcome by the increased tradability of services through new information and communication technologies. The GATS stands for the multilateral approach to overcoming the regulatory barriers to international trade in services. The worldwide opening of domestic banking markets to foreign banks, namely the provision of the right of establishment, is the main topic of liberalization with respect to the banking sector.
Aside from obvious structural shortcomings of the GATS, this multilateral liberalization approach is increasingly challenged by regional approaches. namely free-trade areas and customs unions. Furthermore, in the banking sector, as a reaction to the huge amount of bank failures and national economic crises, liberalization itself is challenged by a global tendency rather to re-regulate and to harmonize existing regulations than to further liberalize.
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Weber, Christoph. "The evolving international regime of trade in financial services under the auspices of the GATT /." Thesis, McGill University, 1992. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=60696.
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This thesis is designed to verify the potential for an efficient multilateral agreement on trade in financial services.After reference to the prevalent types of regulatory barriers and protectionist behaviour, the study analyzes those trade concepts and principles that are of particular importance and relevance to the financial services sector.
A detailed comparison of national submissions for a draft agreement and schedules of market opening commitments from various developing and developed countries subsequently attempts to demonstrate the remaining discrepancy between controversial and often abstract attitudes.
Despite the undeniable influence of the individual level of development and competitiveness, the thesis concludes that the successful fate of the Uruguay Round negotiations on financial services depends primarily on the sincere willingness of all parties to reach a beneficial compromise.
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Black, Julia M. "Regulators as rule makers : the formation of the conduct of business rules under the Financial Services Act 1986." Thesis, University of Oxford, 1993. https://ora.ox.ac.uk/objects/uuid:3c47cbb3-3377-4f60-986b-98748eacdbf3.
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This thesis is a study of rule making by regulators operating under the Financial Services Act 1986. It examines the formation of one set of rules, the conduct of business rules, which regulate firms authorised under the Act to conduct investment business. The thesis focuses on rule making by the core regulators, the Securities and Investments Board and the self-regulatory agencies which authorise and regulate investment firms. The thesis considers firstly from a theoretical stance what rule making consists of, what issues fall to be decided when a rule is being formed, what the implications of different rule making decisions might be, and what factors would influence that decision. In order to discuss rules and rule making with some degree of analytical rigour, the thesis develops a framework for analysing rules which identifies four dimensions to rules, substance, status, character and structure. The thesis then studies the rule making of these agencies empirically in an attempt to develop a more sophisticated and conceptual understanding of this regulatory function. It first explores the reasons why the regulation was instituted, and why the institutional structure combining statutory and "self regulation was created. It then examines the formation of the initial rules and the reasons for the change to the new rule system which was introduced shortly after the initial rules were introduced. It analyses the formation and nature of the principles, core rules and self-regulatory rules made under the new powers. Finally it studies the formation of rules in particular substantive areas, the soft commissions rule and the rules regulating the retailing of some investment products. Throughout this study, the thesis examines the use which has been made of different types of rules within this system. It considers the different functions of the rules and identifies several factors which have influenced their formation. These include the substantive area in which the rules operate, the institutional framework and the dynamics of the relationship between the regulators, the political context, and the norms and perceptions of the regulators, regulated and the wider community. It also examines the manner in which rule makers have considered the implications of using rules of different types. These include the use of rule type to confer discretion or decisional jurisdiction between both the different regulators and the regulators and the regulated, to affect interpretation and compliance, and to achieve predictability and flexibility of the rule system. The thesis concludes that although rule making by regulatory agencies is a relatively unexplored aspect of their functions, its study can be profitable for both those interested in regulatory agencies in general, and in financial services regulation in particular.
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Lista, Andrea. "The application of Article 101 of the Treaty of Lisbon to forms of horizontal collaboration in the Financial Services Sector." Thesis, Queen Mary, University of London, 2011. http://qmro.qmul.ac.uk/xmlui/handle/123456789/8558.
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Since the dawn of the European Union, insurance and banking undertakings claimed to be subject to a special status vis-à-vis the application of EU competition law, due to the quasi social nature of the services they provide. Within the financial services industry, anti-trust concerns do arise in relation to mergers and acquisitions, possible abuses of dominant position and state aid; however Art. 101 TFEU and the regulation of forms of co-operation arguably represent the paramount and most intricate aspects of the application of the EU competition rules to the financial services sector. This is due to the fact that the insurance and banking industries historically have been characterised by intense forms of horizontal co-operation between undertakings deemed necessary for the correct functioning of the financial services industry. On a general level, any agreement establishing a homogeneous pricing structure vis-à-vis consumers represents a blatant violation of Art. 101 TFEU giving rise to serious anti-trust concerns. Nevertheless, as will be explored in this thesis, in the financial services sector the Commission has often allowed what the doctrine has correctly defined as “forms of horizontal agreements concerning a relevant cost element making up the final price vis-à-vis customers”1 through its decisions relating 1 See Faull & Nikpay, “The EC Law of Competition” OUP 2007, p. 636.to interbank fees in payment systems and through the enactment of a block exemption for the insurance industry. Art. 101 thus seems to manifest a common element for these two industries, presenting interesting and intricate teleological quandaries. This thesis endeavours to break the impasse down into questions to which an answer may be provided: Ought Art. 101 to apply to the financial services sector at all? If so, to what extent? Is there any justification for a block exemption in the insurance sector? Indeed, should the banking sector too benefit from a block exemption? This thesis endeavours to answer the above questions and thereby to contribute to the identification of an ideal regulatory framework for forms of horizontal co-operation in the financial services sector.
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Gitonga, Gitau Robert. "Legal and institutional frameworks as determinants of access to capital by developing countries." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_7091_1215784196.
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The objective of this research was to draw a relationship between legal and institutional frameworks in a country, and the competitiveness of that country as a destination for investment either as real investment or portfolio investment for infrastructure development.
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Mkiwa, Halfan. "The anticipated impact of GATS on the financial service industry in Africa." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_6956_1219304028.
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This study was on the anticipated impact of GATS on the financial services industry in Africa. The paper examined the possible positive and negative impact of the GATS agreement on the financial services industry in the African countries. The research focused on the banking sector and the insurance sector as the main financial sectors under investigation.
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Makki, Fadi A. "Financial services in the World Trade Organisation (WTO) and the General Agreement on Trade in Services (GATS) : development towards the rule of law." Thesis, University of Cambridge, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245225.
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Kowalsky, Thomas Paul. "A case study of special interest influence in the development of Pennsylvania Act 942 the Pennsylvania motor vehicle financial responsibility law of 1984 /." Instructions for remote access. Click here to access this electronic resource. Access available to Kutztown University faculty, staff, and students only, 1985. http://www.kutztown.edu/library/services/remote_access.asp.
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Desai, Mohammed Reza. "An integrated approach for information security compliance in a financial services organisation." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2396.
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Thesis (MTech (Information Technology))--Cape Peninsula University of Technology, 2016.The aim of this research is to identify and explore the factors affecting information security compliance of information security policies and regulations, in a financial services organisation. The organisation has to comply with information security regulations and legislations by righteousness of its operations in light of the fact that any wrong doing together with misuse of data, are continually expanding. Corporate embarrassments comes about due to rupture of security, results in expanded thoughtfulness regarding corporate consistency. Legislature and policies have been set up to counter information security issues. This legislature and policies are not adequately addressing the compliance issues that arise, but are needed within organisations. Compliance targets are not met due to inconsistent guidelines that turns out to be significant in diminishing the financial position, reputation and security of information. This research further aims to explore whether employees comply with laws and regulations regarding information in an organisation. This is done in order to confirm whether governance and human factors play any significant part in compliance. The research is an exploratory study and specifically analyses the governance function and which stakeholders influence its operations in information compliance. The research investigates certain questions on organisational culture and the human factor, do influence employee’s compliance to laws and regulations. The objectives of the research are to investigate which factors, and how such factors influence compliance of information security policies and compliance with the goal of designing an integrated framework to assist in counteracting these findings. The research is underpinned by the Neo-institutional theory, Agency Theory and Rational choice theory. The Denison organisational cultural model and a framework proposed by von Solms are used as lenses to interpret the data of the research.
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Zhang, Meihui. "Financial inclusion from the perspective of basic banking services and consumer credit : a comparative study of law and regulation in the United Kingdom and China." Thesis, University of Glasgow, 2015. http://theses.gla.ac.uk/6643/.
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The purpose of this thesis is to study the role and effectiveness of law and regulation in relation to the problem of financial exclusion. The research was conducted through a comparative study of the United Kingdom (hereinafter ‘UK’) and China, and focuses on whether law and regulation could fulfil a role in facilitating vulnerable consumer’s access to basic banking services. The thesis begins with an overview of the theory of financial exclusion and provides definitions of consumer vulnerability. It reviews the exclusion conditions in both countries in respect of basic payment services and consumer credit, and analyses the reasons for, and negative consequences of, being excluded from such services. The thesis then demonstrates the theory of equal opportunity, and the role of law and regulation in the context of facilitating financial inclusion, followed by an overview of credit regulation from a historical perspective. The main content of this thesis is divided into three major parts. The experiences of the UK, China and the European Union (hereinafter ‘EU’) are analysed, and it is found that the process of financial inclusion could be facilitated by way of regulation. First, commercial banks are at the centre of the mainstream market. However, their role in financial inclusion largely focuses on payment services. Whether vulnerable customers’ access to payment services could be facilitated by regulations is the main content of chapter two. This thesis suggests that without enough incentive, banks can be less motivated in this progress. To accelerate financial inclusion in respect of consumer credit, alternative credit facilities on the consumer market should be supported by law and regulation, available funding should be made available and regulatory barriers be removed. After a comprehensive review of their legal and regulatory environment, the present research suggests that the UK has generally made good progress in this regard, while China is still in the nascent stage of development. The weakness in a ‘one-size-fits-all’ model is clarified through the analysis. Subprime lenders are also essential in the market because they fill a gap. Standards that regulate subprime lenders should be equal for all lenders in the market, but also give consumers in the high-risk subprime lending sector. In the case of detriment, the regulatory regime would be able to provide recovery or simple and easy dispute resolution. This thesis argues for both ex ante and ex post consumer protection.
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Faul, Charmaine Hester. "The impact of Retail Distribution Review (RDR) on the South African financial planning industry." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/15193.
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The Retail Distribution Review (RDR) was introduced by the Financial Services Board (FSB) to change the distribution and remuneration practices in the financial services industry in an attempt to ensure that clients receive fair treatment when purchasing financial products. The FSB aims to ensure that clients are sold products which are suitable for their financial needs and objectives; that clients receive appropriate advice which is not biased and not subject to product supplier influence in particular and that there is full transparency in the sales process. The current distribution of financial products and some financial advisor remuneration models are noted as contributing factors to the poor outcomes of current product selling practices. The impact of RDR on the sustainability of the South African financial services industry and advisor force is expected to be substantial, especially in terms of advisor remuneration, the reduction in qualified experienced advisors and a growing advice gap. This study reviewed the research conducted in the UK and Australia where RDR has been implemented and the impact thereof on the financial planning industry in these countries. This study aimed to determine if the South African advisors have started changing their business models to ensure that they are ready for the implementation of RDR and to reduce the impact of RDR on their practices. An environmental scan was conducted in order to identify and understand other factors specific to the South African context which will impact the financial services industry in the future. Research was conducted via online questionnaires as well as personal interviews to determine the perception of clients pertaining to the trustworthiness and professionalism of financial advisors and what they perceive as value in terms of financial planning, their knowledge of RDR and the changing environment. Industry experts were given the opportunity to share their views regarding the impact of RDR on the industry as well as their proposals in terms of the implementation and roll-out of RDR.
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Bartoo, Debora S. "Financial Services Innovation: Opportunities for Transformation Through Facial Recognition and Digital Wallet Patents." Antioch University / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=antioch1370778739.
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Tehrani, Adrien. "Les investisseurs protégés en droit financier." Thesis, Paris 2, 2013. http://www.theses.fr/2013PA020039.
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En droit financier, la conception des investisseurs protégés apparaît imprécise, alors que le dispositif juridique de protection est composé d’un grand nombre de mesures. Le contraste est saisissant. La première partie de cette recherche souligne la nécessité d’une clarification. Le flou entourant les investisseurs protégés est détaillé et ses conséquences sur l’objectif de protection, d’une part, et sur le dispositif de protection, d’autre part, sont mises en lumière. Plusieurs questions se posent, relatives à la notion d’investisseur comme à la logique et aux critères de protection. Source d’insécurité juridique, une conception indéterminée des investisseurs protégés pèse de différentes manières sur la qualité de la protection. La seconde partie est un essai de clarification qui porte sur la notion juridique d’investisseur, d’une part, et sur la politique juridique de protection, d’autre part. Il est ainsi proposé d’introduire une définition légale de l’investisseur dans le Code monétaire et financier, en s’appuyant sur les notions de sujet de droit et d’acte d’investissement. Une définition juridique de l’acte d’investissement contribue aussi à distinguer la notion juridique d’investisseur, d’un côté, et celles d’actionnaire, de client et de consommateur, de l’autre. La politique de protection envisagée ensuite s’appuie sur des axes connus mais qui gagnent à être réaffirmés et précisés. La pleine mise en oeuvre de cette politique impose alors, compte tenu aussi des catégories redéfinies d’investisseur et d’investisseur qualifié, d’élaborer une nouvelle catégorie juridique d’intervenants sur les marchés financiersIn financial law, the conception of “protected investors” appears to reveal many uncertainties while at the same time, investor protection measures are numerous. This raises a number of questions. The first part of this research shows that there is a need to clarify this conception. Such a need results mainly from the detailed description of existing uncertainties and their negative consequences on investor protection objective and measures. These difficulties, which are about the concept of investor, the logic of the protection and its criteria, are a source of legal uncertainty. As a result, the quality of the protection is undermined in many different ways. The second part of this research is an attempt to clarify these points. It focuses on the legal concept of investor and on investor protection policy. The idea is to amend the legislative part of the French Monetary and Financial Code to introduce a definition of the word « investor », which relies on the suggestion that an investor should have legal personality and that there should be an act of investment. The legal definition suggested for the concept of “act of investment” also helps to draw distinctions between the legal concept of investor on the one hand, and those of shareholder, client and consumer, on the other hand. The investor protection policy which is then described lies on grounds that may look familiar, but to state them more precisely appears to be useful. For this policy to be fully implemented, and taking into account the definitions or amendments brought to the categories of “investor” and of “qualified investor”, a new legal category of actors in the financial markets needs to be elaborated
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Harun, Ibrahim. "The impact of privatisation of water supply and services on the fulfilment of human water rights in selected developing countries." Thesis, University of the Western Cape, 2010. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_5157_1367483357.
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Men, Jing 1971. "Is it a castle in the air? : assessing the Sino-US WTO agreement : from the perspective of telecommunications and banking liberalization." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33363.
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China, a nation inhabited by one fifth of the world's population and often referred to as "the sleeping giant", is undergoing significant transition. China, subject to domestic changes in its quest for a new balance between traditions, socialist notions and market economy, defines its new role in a changing world that drives towards the globalization of trade in goods and services faces.This study examines the Chinese position regarding two aspects significant for both China's domestic process of transition and China's international role: telecommunications and banking services. The first chapter examines the general international framework of the GATS with respect to telecommunications and financial services. This includes, inter alia, a study of the legal framework, comprising in particular the WTO Financial Services Agreement and the Basic Telecommunications Agreement. Chapter Two provides an overview of the Chinese telecommunications and banking sectors. This Chapter focuses on the historical and cultural background influencing the process of domestic deregulation and internationalization of these sectors. Chapter Three features an assessment of the Sino-US WTO Agreement on the telecommunications and banking sectors. In the course of this study, a number of concerns and probable consequences can be identified for both sectors examined.
Will "the sleeping giant" move on towards complete market liberalization, or is that prospect merely a castle in the air? This study explores how the China's legal framework governing these two key sectors might unfold.
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Davids, Marlon. "Financial regulation in South Africa : a case study on the implementation of the national credit act by the four big banks." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/5539.
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Thesis (MBA (Business Management))--Stellenbosch University, 2008.ENGLISH ABSTRACT: The banking industry is one of the most regulated industries in the world. The majority of these regulations are drafted to provide protection to consumers and investors and to ensure the systemic stability of the economy. South African banks, like many of their international counterparts, face a plethora of financial regulation aimed at ensuring stability and protection. In addition to these regulations, South Africa's prior exclusionary policies have resulted in the post-democratic government prescribing additional regulation, in part to address the economic duality that exists within the South African economy and in part to offer adequate protection to the most vulnerable in the society. The National Credit Act (NCA) is one such piece of legislation that has introduced a new era of consumer credit regulation and practice, bringing about wholesale changes to the consumer credit industry. The NCA and more than 260 other financial regulations in South Africa have a significant impact on banks, with each piece of legislation resulting in banks having to adapt to the changing environment (Nyamakanga, 2007). Using the four big banks' implementation of the NCA as a case study, the present study aims to establish if an integrative change management strategy could assist banks in effectively implementing financial regulation. The following aspects of the banks' implementation of the NCA were researched: • Effectiveness of financial regulation. • Current barriers and challenges to the implementation process. • Effect of these challenges on banks. • Impact on staff and customers. • Methods used to overcome the challenges. • Future challenges of the NCA. • Support structures used during implementation. • Use of change management principles. • Recommended strategies for future regulatory changes. • Recommended changes to the NCA. Detailed interviews were conducted with the overall NCA project leaders of each of the four big banks, namely, Absa, FNB, Nedbank and Standard Bank. The method of content analyses was used to analyse the qualitative data collected through in-depth interviews and the outcomes thereof formed the basis of the conclusions drawn. The study found that there were numerous challenges that the banks faced during the implementation of the NCA, the most common and significant as recognised by the population include, the magnitude of the Act, difficulty in interpreting the Act, the process of debt counselling and the associated costs of implementation. The study further found that using the principles of change management enhanced the banks' ability to implement the NCA. Conclusions drawn on the present study are confined to desktop research and semi-structured interviews conducted with the participating banks. It might be useful for future studies on the subject to include a broader population base which focuses on additional pieces of financial legislation in order to further enhance the findings of the present study.
AFRIKAANSE OPSOMMING: Bankwese is tans een van die mees gereguleerde industriee ter wereld. Die meerderheid van hierdie regulasies is ontwerp vir die beskerming van verbruikers en beleggers asook om die sistemiese stabiliteit van die ekonomie te handhaaf. Suid-Afrikaanse banke, soos talle van hul oorsese teenstukke, verduur talle finansiele wetgewing gemik op beskerming en stabiliteit. Die gewese uitsluitende Suid-Afrikaanse wette het veroorsaak dat die huidige demokratiese regering addisionele wetgewing voorskryf, gedeeltelik om die tweesydige Suid-Afrikaanse ekonomie aan te spreek en gedeeltelik om genoegsame beskerming aan die kwesbaarste van die gemeenskap te bied. Die Nasionale Krediet Wet (NKW) bied 'n nuwe era van verbruikerswetgewing en -praktyk aan wat terselfdertyd grootskaalse veranderinge op die verbruikers krediet bedryf teweegbring. Die NKW tesame met meer as 260 ander Suid-Afrikaanse finansiele wetgewing het 'n groot uitwerking op banke, met elke wet wat veroorsaak dat banke moet aanpas by die veranderlike omgewing (Nyamakanga, 2007). Deur om die vier groot banke se uitvoer van die NKW as 'n gevallestudie te gebruik, is die doel van hierdie studie om vas te stel of 'n geintegreerde veranderingsbestuurstrategie banke kan help met die doeltreffende uitvoering van finansiele wetgewing. Die volgende aspekte van die banke se uitvoering van die NKW is ondersoek: • Doeltreffendheid van finansiele regulasie. • Huidige versperrings en uitdagings tot die uitvoeringsproses. • Uitwerk van uitdagings op banke. • Uitwerking op personeel en verbruikers. • Metodiek gebruik om uitdagings te bowe te kom. • Toekomstige uitdagings van die NKW. • Ondersteunende strukture gebruik tydens uitvoering. • Gebruik van veranderingsbestuurbeginsels. • Aanbeveling van strategiee vir toekomende wetgewende veranderings. • Aanbeveling van veranderings tot die NKW. 'n Volledige onderhoud is gevoer met die projekleiers van elk van die vier groot banke, naamlik, Absa, FNB, Nedbank en Standard Bank. Inhoudsanalise was gebruik om die kwalitatiewe data te analiseer en die uitkoms daarvan vorm die basis van die gevolgtrekkings. Die studie dui aan dat banke baie uitdagings getrotseer het gedurende die uitvoer van NKW, die gewigtigste en algemeenste SODS herken deur die bevolking sluit in, die grootte van die Wet, moeilikheid in vertolking van die Wet, die skuldberadingsproses en die begeleidende koste van wetstoepassing. Die studie dui verder dat die beginsels van veranderingsbestuur banke se vermoe om die NKW uit te voer verbeter. Gevolgtrekkings aangaande die huidige studie is beperk tot "desktop" navorsing en half-gestruktureerde onderhoude met die deelnemende banke. Dit mag van waarde wees vir toekomstige studies om 'n bree bevolkingsbasis in te sluit met addisionele finansiele wetgewing wat die bevindings van die huidige studie kan bevorder.
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Waschbusch, Gerd. "Bankenaufsicht : die Überwachung der Kreditinstitute und Finanzdienstleistungsinstitute nach dem Gesetz über das Kreditwesen /." München [u.a.] : Oldenbourg, 2000. http://www.gbv.de/dms/spk/sbb/recht/toc/314159363.pdf.
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Summer, Judith Penina. "Insurance law and the Financial Ombudsman Service." Thesis, University of Southampton, 2009. https://eprints.soton.ac.uk/67654/.
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This thesis is the only study there is of the workings of the Financial Ombudsman Service ('FOS') and a comparison between court and FOS attitudes and approaches to insurance cases. A court and the FOS may decide matters differently because the FOS does not have to apply the law strictly, whilst a court does. The author of this thesis has examined the FOS and Financial Services Authority ('FSA') websites, handbooks and other material, and all of the near monthly journals of Ombudsman News ('O.N.') since the FOS began in 2001, analysing it against the law to determine the question of this thesis: whether the FOS should in fact apply the law strictly, and not allow principles of fairness and reasonableness to override the law in the particular circumstances of a case. Should certainty of outcome and of applying law established and modified over hundreds of years be sacrificed to allow the FOS to apply its overriding discretion in the interests of justice in a relatively few cases? Should both insurers and insureds be able to obtain legal advice on their relative positions, without that advice having to mention unpredictable outcomes if the ombudsman chooses not to follow the strict legal position? If the law does not offer the consumer insured enough protection, should the FOS be the forum that does, and if so, does it give enough protection? This study does not look at the decisions of the Insurance Ombudsman Bureau ('IOB') which preceded the FOS. Where a point is not dealt with below, it has not been highlighted in FOS publications to date and it is unclear how relevant IOB decisions on that point will be.
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Skepe, Siphelo. "Evaluation of the applicability of Lewin's force field analysis in the implementation of the Financial Sector Charter at Standard Bank." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1006775.
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According to the Financial Sector (FS) Charter, in August 2002, at the NEDLAC Financial Sector Summit, "the financial sector committed itself to the development of a Black Economic Empowerment (BEE) charter. It made this commitment, noting that: "Despite significant progress since the establishment of a democratic government in 1994, South African society remains characterised by racially based income and social services inequalities. This is not only unjust, but inhibits the country's ability to achieve its full economic potential. BEE is a mechanism aimed at addressing inequalities and mobilising the energies of all South Africans. It will contribute towards sustained economic growth, development and social transformation in South Africa. Inequalities also manifest themselves in the country's financial sector. A positive and proactive response from the sector through the implementation of BEE will further unlock the sector's potential, promote its global competitiveness, and enhance its world class status". Parties of the Financial Sector Charter agreed on the seven pillars below: 1) Human resource management - provide resources to develop skills of black people with the aim of increasing black participation in all levels of management in the sector. 2) Procurement policies - implement a targeted procurement strategy to enhance BEE. 3) Enterprise development - improve the level of support provided to BEE companies in all sectors of the economy. This would be achieved through skills transfer, administration and technical support. 4) Access to financial services - provide affordable financial services to the previously disadvantaged groups and making sure financial services are accessible to these groups. 5) Empowerment financing - work closely with government and government financial institutions to increase resources for empowerment financing. 6) Ownership in the financial sector - 25% of shares in each party of the FS Charter should be owned by black people by 2010. 7) Corporate social investrnent (CSI) - Each financial institution will have to spend 0.5% of their after-tax profit on corporate social investment projects. The projects should be targeted at black groups with a strong focus on transformation. The research evaluates the applicability of Lewin's Force Field Analysis (a change management model) in the implementation of the Financial Sector Charter at Standard Bank of South Africa. It attempts to achieve this by looking at how the Financial Sector Charter is being implemented at Standard Bank. The research looks at three main areas: 1) The "context" of the research problem, by seeking to understand Standard Bank's understanding of the FS Charter, the importance of implementing the FS Charter by the bank, the progress made thus far in the FS Charter implementation and comparison to the BEE scorecards of the other three main bank. 2) The "process", i.e. how the FS Charter is implemented in the bank, the driving and restraining forces of successful implementation of the FS Charter and the lessons learnt. 3) The "outcome" , i.e. benefits of implementing the FS Charter and what could be done to ensure that change management processes are successfully implemented. Personal interviews were used to discover other valuable information which was not available on the bank's published documents, and other related sources such as the Financial Sector Charter document. The sample size for the study was ten Standard Bank employees from different areas of the bank who are either senior managers or directors, in the bank. Internal publications available on the Standard Bank intranet such as the bank's employment equity plans, and the bank's sustainability reports from 2004 to 2011 (Standard Bank, 2004-2011) were analysed for the purpose of the study. The researcher also analysed public documents such as the bank's annual financial reports, bank's equity reports and internal publications on related topics of the research question. Lewin's Forces Field Analysis (FFA) points out that in any environment where change is required; there are both driving and restraining forces that influence the implementation of a change programme. The FFA is a valuable change management tool at trying to transform the behaviour of an individual, and this will lead to transformation of groups and, ultimately the organisation. It also helps to establish the balance between the driving and restraining forces of the change programme. Lewin's (1951) theory put forward the idea that change occurs in three stages: the first stage of change is unfreezing; the second stage is moving and lastly, the third stage is refreezing. In the unfreezing stage, the bank's change management initiatives would need to be directed at giving the individuals a desire and motivation to be ready and open about a planned change initiative. This could be achieved by clearly communicating why change is important, benefits of change and the compelling reasons for change. In moving, the bank would need to give support and confidence to the people affected by change in order to start accepting and buying-in to new perspectives, which enable them to realise that change will improve the current situation. In the refreezing stage, the bank would need to ensure that new patterns of behaviour are reinforced. This will ensure that the changes are applied in everyday business, and this helps create a sense of stability, where those affected by change feel comfortable and confident with the new approach of doing things. The research concludes that managers should recognise the sensitivity around transformation, and should always try to ensure that change management initiatives directed at transformation are unifying, fair and transparent. This should be done to avoid a situation where an employee (or prospective employees) and other stakeholders feel under-appreciated or overlooked because of their gender or race. This demands a carefully crafted and implemented change management programme, whose results will not only unify the bank's employees, but also create a competitive edge for the bank. Lewin's Force Field Analysis (FFA) model is a change management tool that could be used to produce such results.
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Růžek, Lukáš. "Regulace derivátových kontraktů." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264693.
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This diploma thesis deals with the legal regulation of derivatives contracts with respect to their economic nature. It provides a detailed view on the legislation regulating derivatives contracts in the legal order of the Czech Republic. Considering the interconnection of local derivatives markets, this diploma thesis pays attention to the legal regulation and standardization of derivatives contracts in foreign countries and at the international level. The first part of this thesis describes basic features of derivatives and proposes their typology. The aim of the following part is to evaluate the contemporary legal regulation of derivatives contracts in the Czech Republic. The rest of this thesis elaborates on foreign and international legal regulation of derivatives contracts. The main goal of this diploma thesis is to evaluate present the state of the regulation of derivatives contracts in the Czech Republic, asses to what degree it reflects their economic nature, and eventually, propose legal changes.
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Nakajima, Chizu Virginia. "Conflicts of interest in English and Japanese financial law." Thesis, University of London, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.265761.
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Eazell, Diane Patricia. "Justification for a credit union to charter a bank." CSUSB ScholarWorks, 2000. https://scholarworks.lib.csusb.edu/etd-project/1642.
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Gintzburger, Anne-Sophie. "Qui dit le droit ? Etude comparée des systèmes d'autorité dans l'industrie des services financiers islamiques. Une analyse comparée des modes d'autorité en finance islamique en Asie du Sud-est, au sein des pays arabes du Conseil de Coopération du Golfe, en Asie du Sud." Thesis, Lyon, École normale supérieure, 2013. http://www.theses.fr/2013ENSL0823.
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Les trois monothéismes conçoivent un Dieu créateur et ordonnateur du monde, révélé dans l’histoire, garant de toute justice et de tout équilibre, et déterminant l’autorité et les systèmes d’autorités. La théologie a informé le droit et les lois, l’économie et l’éthique des personnes et des États. L’islam, loin d’être homogénéisé dans ses approches économiques, financières et réglementaires, révèle par le biais d’un exemple concret, par l’industrie des services financiers islamiques, les différentes facettes de ce qu’est l’autorité dans un contexte musulman, international et en pleine évolution. Prenant en compte la dynamique des questions sectaires, géographiques et interprétatives, la thèse analyse cette force déterminante que sont les « autorités » en finance islamique. Ces dernières semblent déterminer la finance islamique dans ses formes les plus tangibles, en structurant des produits financiers islamiques. L’analyse comporte d’abord une approche théorique, ensuite une étude comparée des facteurs qui déterminent les décisions prises lors de la structuration de produits financiers islamiques. Ces structures sont en effet fondées sur des contrats financiers conformes aux principes de la sharia. Leur approbation par des membres de conseils de la sharia est-elle déterminée par une autorité régionale, par des autorités internationales ou par des autorités de régulation ? Ces autorités sont-elles conventionnelles ou religieuses ? Afin de bien évaluer la problématique non seulement de l’autorité en tant que telle mais aussi de l’équilibre complexe entre les différentes autorités, nous développons une analyse comparée du système de structuration des produits financiers islamiques par les autorités concernées, en fonction des zones géographiques, au moyen d’un échantillon de 121 membres de conseils de la sharia couvrant l’approbation de produits financiers islamiques au sein de 243 institutions financières islamiques sur 35 paysThe three monotheistic religions refer to a God who is the all-powerful creator of all that exists, revealed throughout history, guarantor of justice and fairness, who is the ultimate moral authority. Theology advises some of the laws, economics and ethics of individuals and of states. Islam is not homogeneous in its economic, financial and regulatory approaches. However, through the financial services industry, it reveals in a tangible manner various facets of authority across Muslim contexts. These include contexts that are international and highly dynamic. Taking into account the delicate balance between sectarian, geographic and interpretive facets, the thesis analyses the determining forces that we refer to as authorities in Islamic finance. These contribute to the Islamic finance industry in its most tangible form in the structuring of Islamic financial products. Analysis is carried out initially theoretically. It is followed by a comparative study of factors affecting decisions pertaining to the structuring of Islamic financial products. These structures are based on financial contracts that conform to the principles of the Sharia. Is approval by Sharia board members fashioned by a regional authority, by international authorities, or by regulatory authorities? Are these authorities conventional or religious? We address the question as it pertains to the dynamics between various types of authority. We develop a comparative analysis of the approach taken in structuring Islamic financial products, according to geographical areas related to a sample of 121 Sharia board members covering Islamic financial products for 243 Islamic financial institutions in 35 countries
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Mogaji, Emmanuel. "Emotional appeals in UK banks' print advertisement." Thesis, University of Bedfordshire, 2016. http://hdl.handle.net/10547/622103.
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The unprecedented turbulence and uncertainty experienced in global economic and financial markets because of the 'credit crunch' has had a damaging impact on consumer confidence. Trust and credibility have been eroded as many customers feel let down by the banks suggesting the need for banks to rebuild constructive dialogue and long-term, meaningful relationships with their customers again. Though financial service, in this case, is considered a utilitarian service, based on the fact that money is needed to support people‘s daily activities, the present state of financial service has suggested the need for banks to appeal to consumers‘ emotions with the aim of improving their reputation. Also, the competition within the industry also could suggest the need to adopt an emotionally appealing advertisement strategy as emotions are known to play an influential role in building robust brand preference. This study builds on the communication theory, meaning transfer theory and consumer involvement theory, to understand the messages the banks are sending out and to elicit consumers‘ emotional reaction. One thousand, two hundred and seventy-four UK bank advertisements in nine national newspapers were content-analysed to identify the emotional appeals presented by the banks. The perception of these appeals and their associated meanings were sought through semi-structured interviews with 33 participants in London and Luton. The results of the analysis indicated that UK Banks are utilising emotional appeal in their advertisements to reach out to the consumers to convince them to upgrade their account, to open an additional account or switch their account. The most predominantly used appeals were relief and relaxation followed by excitement and happiness or satisfaction with the bank, and finally, security and adventure. However, variations were found in different financial products that employed emotional appeals. It was found that high-involvement products such as mortgages and loans used fewer emotional appeals. Both bank groups - high street banks, including the big four (Barclays, HSBC, Lloyds and RBS) and non-high street banks, such as the new entrants, supermarket brands, and online banks were using emotional appeals. However, it is acknowledged that the communication strategies between these banks could be different as the non-high street banks are more likely to repeat and publish the same messages across many newspapers, instead of publishing different emotionally appealing advertisements. Though consumers acknowledged these emotional appeals in the advertisements, they were more concerned about their relationship with the banks as they don‘t rely on advertisements to make a financial decision. Rather, recommendations from families, friends and associates and also branch location are more important when deciding on which bank to choose. The lack of congruency between financial services and emotional appeals in advertisements is also observed as customers are more likely to be persuaded by rational appeals however this study has not completely ruled out emotional appeals in bank advertisements as the use of both types of appeals is recommended. The study provides important theoretical and managerial contributions to understanding how the consumers understand meaning-embedded advertisements produced by the banks. Managers will be able to consider the implications of advertisements in enhancing their brand equity and building relationships with customers in anticipation that, by word of the mouth and established relationship, their bank‘s reputation will be enhanced. Limitations of the study and opportunities for future research are identified.
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Stoll-Davey, Camille. "Global comparison of hedge fund regulations." Thesis, University of Oxford, 2008. http://ora.ox.ac.uk/objects/uuid:d08de3ea-6818-46cf-96b1-1bbb785a7504.
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The regulation of hedge funds has been at the centre of a global policy debate for much of the past decade. Several factors feature in this debate including the magnitude of current global investments in hedge funds and the potential of hedge funds to both generate wealth and destabilise financial markets. The first part of the thesis describes the nature of hedge funds and locates the work in relation to four elements in existing theory including regulatory competition theory, the concept of differential mobility as identified by Musgrave, Kane’s concept of the regulatory dialectic between regulators and regulatees, and the concept of unique sets of trust and confidence factors that individual jurisdictions convey to the market. It also identifies a series of questions that de-limit the scope of the present work. These include whether there is evidence that regulatory competition occurs in the context of the provision of domicile for hedge funds, what are the factors which account for the current global distribution of hedge fund domicile, what latitude for regulatory competition is available to jurisdictions competing to provide the domicile for hedge funds, how is such latitude shaped by factors intrinsic and extrinsic to the competing jurisdictions, and why do the more powerful onshore jurisdictions competing to provide the domicile for hedge funds not shut down their smaller and weaker competitors? The second part of the thesis examines the regulatory environment for hedge funds in three so-called offshore jurisdictions, specifically the Cayman Islands, Bermuda and the British Virgin Islands, as well as two onshore jurisdictions, specifically the United Kingdom and the United States. The final section presents a series of conclusions and their implications for both regulatory competition theory and policy.
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Boulaich, Bayssa Fatima Zahra. "Les prestations financières en ligne." Phd thesis, Université Panthéon-Sorbonne - Paris I, 2012. http://tel.archives-ouvertes.fr/tel-00788560.
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A l'instar des autres secteurs du droit, le secteur financier a incontestablement subi de profondes transformations dues à l'évolution profonde et rapide des nouvelles technologies au cours de ces dernières décennies. L'activité bancaire et financière s'est fortement dématérialisée, et s'est trouvée facilitée, avec le recours grandissant à Internet qui est devenu le nouveau canal de commercialisation des services financiers. Le site Internet, support de cette commercialisation a permis, aussi bien la conclusion du contrat en ligne, que le règlement des conflits qui peuvent en découler, grâce à l'intervention des législateurs européen et français. Tout nouveau est désormais le cadre dans lequel s'inscrit l'offre des services financiers en ligne. Cette offre nouvelle a réussi à gagner, puis à renforcer la confiance des consommateurs, grâce à un dispositif sécuritaire efficace, parfaitement adapté au contexte électronique qui sécurise le paiement en ligne. Une nouvelle évolution se dessine avec l'évolution de plus en plus massive des téléphones mobiles, dans la mesure où demeure garantie la protection des données personnelles numériques.
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Alvarsson, Karl Sigurður Alvar. "Perspectives of joint financing of air navigation services." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33353.
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According to Chapter XV of the Chicago Convention, the Joint Financing Aid has been successfully applied in the North Atlantic Region since 1948. The Agreement on the Joint Financing of Certain Air Navigation Services in Iceland, the main topic of this thesis, has ensured the availability of the service and facilities in the Reykjavik Flight Information Region, in accordance with the Standards and recommended practices of the Annexes to the Chicago Convention. The services were at first financed by the participating States, but later on user charges were gradually introduced and, since 1981, they became the principal means of services financing.During the last thirty years, a series of significant social, economic and technical developments has changed the aviation and the air navigation services environment. This thesis examines the evolution of the Agreement and the general technical and economic tendencies that are likely to affect its future.
This thesis critically examines the Agreement in light of ICAO policy on the joint support aid and the general economic situation surrounding the Agreement. (Abstract shortened by UMI.)
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Shan, Mingwei. "L'article VI de l'Accord général sur le commerce de services et le marché financier chinois." Thesis, University of Ottawa (Canada), 2001. http://hdl.handle.net/10393/6431.
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This thesis deals with the General Agreement on Trade in Services (GATS) and more particularly, its Article VI provisions, to see how the Chinese financial market regulations comply with those obligations. The thesis, which is comprised of five chapters, begins with the Article VI provisions on domestic regulation, which require WTO members who have made specific trade in services commitments to administer their laws in an objective and impartial manner and to provide judicial, arbitral or administrative procedures for review of decisions and appropriate remedies. The author has reviewed the relevant literature related to trade in services as well as to services in the developing world. The thesis then considers the extent to which the Chinese regulatory and judicial processes would meet the Article VI standard. The author identifies certain areas, notably the role of the central bank, where some issues may arise. The author has also reviewed documentary sources related to Chinese laws and administrative processes. The author's overall conclusion is that China would generally comply with its Article VI obligations under GATS.
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Sunduzwayo, Madise. "Developing an independent regulatory framework for the financial sector in Malaŵi." Thesis, University of the Western Cape, 2011. http://hdl.handle.net/11394/1422.
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Madise, Sunduzwayo. "Developing an independent regulatory framework for the financial sector in Malaŵi." University of the Western Cape, 2011. http://hdl.handle.net/11394/2902.
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Merrin, Robert P. "El afecto, las decisiones financieras y los mercados financieros. Affect, financial decision making, and financial markets." Doctoral thesis, Universidad de Cantabria, 2015. http://hdl.handle.net/10803/288289.
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Affect refers to the physiological processes in the nervous system that are responsible for emotions and feelings. This dissertation studies the relationship between affect and three aspects of financial markets. The first chapter examines affective influences in the stock market as a whole. The second chapter zooms in and studies the relationship between market participants’ affect and their trading decisions. Finally, the third chapter takes the perspective of another kind of market participant, the publically traded firm, and studies how affect influences corporate financial policy. These three studies contribute to a broader research effort to develop a structured and comprehensive theory of behavioral finance based on findings from neuroscientific studies. Each study provides novel evidence that specific affective factors exhibit distinct relationships with the cross-section of stock returns, are each relevant to different investor trading decisions, and can help corporations improve their price performance with regards to stock market crashes.Los procesos fisiológicos que tienen lugar en el sistema nervioso y que son responsables de las emociones y los sentimientos a menudo son referidos en la literatura del campo científico de la neurociencia como “emociones” –en inglés, affect. Mediante tres estudios empíricos, esta tesis doctoral estudia la relación que se establece entre las emociones y tres aspectos de los mercados financieros. El primer capítulo examina de forma global la influencia de las emociones en el mercado bursátil. Por su parte, los capítulos segundo y tercero abordan dos áreas específicas de dicha influencia. Por una parte, el segundo capítulo estudia la relación que se establece entre las emociones de quienes participan en el mercado bursátil y sus decisiones comerciales. Por otra parte, el tercer capítulo se centra en la perspectiva de empresas cotizadas y documenta cómo influyen las emociones en su política financiera.
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蔣東霖. "P2P 網絡借貸的法律風險與規制 =Legal risk and regulation of P2P lending." Thesis, University of Macau, 2016. http://umaclib3.umac.mo/record=b3570019.
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Guillen, Gutiérrez Carlos E., and Cahuana Leslie L. Infanzón. "El sistema de costeo por órdenes y su impacto en la situación financiera en las empresas de servicios de arquitectura de Lima, año 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/625862.
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El presente trabajo de suficiencia profesional fue realizado con el objetivo de evaluar el impacto del sistema de costos por órdenes en el estado de situación financiera en empresas que brinden servicios, específicamente en el sector de arquitectura. Por tal motivo en el marco teórico se define conceptos relacionados a las variables en investigación, y también se menciona diferentes autores e investigaciones internacionales sobre el tema en mención para un mayor alcance del trabajo.
Por tal razón, se desarrolla este trabajo de investigación esperando un mayor aporte a estas investigaciones para que sirva como base y motivación para seguir investigando paradigmas de la aplicación a este tipo de costo que surgirán en el futuro de las aplicaciones de las empresas
Por otro lado, para validar y sustentar las hipótesis planteadas se utilizaron instrumentos cualitativos, tales como entrevistas de profundidad, e instrumentos cuantitativos, tales como encuestas.
Finalmente, se desarrollará un caso práctico donde se compara la situación actual de la empresa y la situación después de haber aplicado el sistema de costos por órdenes de acuerdo a lo investigado, analizando el impacto en la situación financiera de una empresa que brinda servicios de arquitectura en Lima.The present professional proficiency work was carried out with the objective of evaluating the impact of the cost system for orders in the statement of financial position in companies that provide services, specifically in the architecture sector. For this reason, in the theoretical framework, concepts related to the research variables are defined, and different authors and international research on the subject in question are mentioned for a greater scope of work. For this reason, this research work is being developed, hoping for a greater contribution to these investigations so that it serves as a basis and motivation to continue investigating paradigms of the application to this type of cost that will arise in the future of the applications of the companies. On the other hand, qualitative instruments, such as in-depth interviews and quantitative instruments, such as surveys, were used to validate and sustain the hypotheses. Finally, a case study will be developed comparing the current situation of the company and the situation after having applied the cost system for orders according to the research, analyzing the impact on the financial situation of a company that provides architectural services in Lima.
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Braza, Sarah. "Les règles de bonne conduite en droit financier." Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTD071.
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Depuis quelques années le droit financier, s'est enrichi des règles de bonne conduite, dans le but de répondre aux crises financières successives. Pour beaucoup, les règles de bonne conduite ont contribué à l'accroissement du contentieux judiciaire au détriment des prestataires de service d'investissement. Néanmoins, il s'agit davantage d'une volonté du législateur d’équilibrer les relations contractuelles entre le professionnel de la finance et le non professionnel au moyen de différentes obligations, qui poursuivent une finalité de transparence. En effet la transparence permet aux contractants d'avoir une confiance dans les marchés financiers. La confiance est fondamentale en droit des marchés financiers, car à défaut personne ne voudra investir dans les marchés financiers. A cette fin, les règles de bonne conduite pallient la crise de confiance des investisseurs par le biais d'obligations d'information à degré variable. Ainsi l'information exigée par les règles de bonne conduite permet plus de transparence et autorise une confiance des investisseurs par l’équilibre des relations contractuellesIn recent years financial legislation, was enriched by the rules of good behavior in order to respond to successive financial crises. For many, the rules of conduct contributed to the increase in criminal litigation at the expense of investment service providers. Nevertheless, it was more of a will of the legislature to balance the contractual relationship between the financial professional and unprofessional through various obligations, pursuing a goal of transparency. Indeed transparency allows contractors to have confidence in financial markets. Trust is fundamental on financial legislation, as if no one will invest in financial markets. To this end, the rules of conduct palliate the crisis of confidence of investors through information to variable degree requirements. Thus the information required by the rules of conduct allows more transparency and allows investor confidence through the balance of contractual relations
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Johnsson, Linnéa, and Anna Wiman. "An analysis of the Swedish web accessibility law through two public sector websites : A comparative study on the Student Financial Aid,and the Public Employment Service." Thesis, Jönköping University, Tekniska Högskolan, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48107.
Full textAbstract:
Purpose The purpose of this study was to investigate how well the law on accessibility is implemented, to find what implications there might be when accessing a website, and to find out how well a website needs to be adapted for it to be accessible. Method The researchers made a comparative study between the Swedish public sector desktop websites, the Student Financial Aid and the Public Employment Service. The method used was a combination of automatic and manual evaluation of the accessibility on the websites. In the Automatic Evaluation the free tool A-checker, and a color contrast tool was used to check the code from the WCAG framework 2.0 AA. In the manual evaluation the researchers conducted a heuristic evaluation based on the WCAG’s checklist, a survey with 60 participants, and user tests with 5 participants using assistive technologies such as only using the keyboard, resizing the text and disabling the CSS sheet. The tests provided an input on how the websites can be accessed with assistive technologies and what improvements could be made. Findings This research found by conducting a survey, that 43.3% were not aware of the accessibility law, and that 58.3% were not aware that they can complain to the supervisor authority if a website is not accessible. Because of the lack of knowledge, this might make it harder for companies to adapt their websites to be accessible. Further, the researchers found that since A-checker uses WCAG’s framework, it takes time to interpret what the recommendations actually mean. The other automated tool, the colour contrast tool was easy to interpret for the researchers, and the checklist from WCAG helped as a guide, even though the checklist was more time consuming. Implications The researchers were not able to find any participants with any of the disabilities which the thesis focuses on. Limitations In order to test the websites, the participants were using assistive technologies. The researchers could not get access to a screen reader, therefore the user tests were conducted by disabling the CSS sheet. In the survey, not enough participants with disabilities answered, therefore some of the results were discluded from the study. Keywords Web accessibility, Web inclusion, Web exclusion, WCAG
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Arias, Llaja Mirella. "El financiamiento en el desarrollo económico de las mypes de servicios, salones de belleza del distrito de Santiago de Surco, Lima Metropolitana, 2016." Bachelor's thesis, Universidad Ricardo Palma, 2017. http://cybertesis.urp.edu.pe/handle/urp/1383.
Full textAbstract:
La presente tesis titulada “El financiamiento en el desarrollo económico de las mypes
de servicios, salones de belleza del distrito de Santiago de Surco, Lima Metropolitana,
2016” tiene por objetivo principal determinar la influencia del financiamiento en el
desarrollo económico de los salones de belleza.
Se presenta a continuación una investigación no experimental transversal, cuyo diseño
metodológico es descriptivo y su enfoque cuantitativo. Se recolectaron datos de 73
dueños y/o gerentes de los salones de belleza del distrito de Santiago de Surco, quienes
tienen una vasta experiencia como gestores de su propia empresa. La técnica aplicada
para la recolección de datos fue la encuesta y para el procesamiento de los mismos se
utilizó el programa estadístico Statistical Package for the Social Sciences (edición
IBM® SPSS® Statistics 22).
Como resultado del análisis de los datos, se obtuvo que la falta de financiamiento es
un problema que limita el desarrollo progresivo de las micro y pequeñas empresas en
el mercado competitivo de dicho sector.
Se ha determinado que los salones de belleza debido al dinamismo de su actividad
económica necesitan de financiamiento y asesoría para manejar este recurso
eficientemente con la finalidad de lograr su desarrollo que se verá reflejado en las
cifras de rentabilidad o utilidad.
This thesis entitled "Financing in the economic development of the mypes of services,
beauty salons of the district of Santiago de Surco, Lima Metropolitana, 2016" has as
main objective to determine the influence of the financing in the economic
development of the Beauty salons.
A cross - sectional non - experimental investigation is presented, whose
methodological design is descriptive and its quantitative approach. Data were collected
from 73 owners and / or managers of the beauty salons in the district of Santiago de
Surco, who have extensive experience as managers of their own company. The
technique used for data collection was the survey and for the processing of this
information, the statistical program Statistical Package for the Social Sciences (IBM®
SPSS® Statistics 22 edition) was used.
As a result of the analysis of the data, it was obtained that the lack of financing is a
problem that limits the progressive development of micro and small companies in the
competitive market of this sector.
It has been determined that beauty salons due to the dynamism of their economic
activity, need financing and advice to manage this resource efficiently to achieve its
development that will be reflected in profitability or utility.
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Ego, Alexander. "Europäische Niederlassungsfreiheit der Kapitalgesellschaft und deutsches Gläubigerschutzrecht /." Baden-Baden : Nomos, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015012241&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Nguyen, Hanh T. V. "Access to Natural and Financial Capital, and its Effects on Livelihood Strategies under the Payment for Forest Environmental Services Pilot Policy in Da Nhim Commune, Lam Dong Province, Vietnam." Ohio University / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1339683883.
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Molina, Jimenez Juan Alexander, and Rivera David Dimas Yarasca. "NIC 12 Impuesto a las ganancias y su impacto tributario y financiero en las empresas que brindan servicios de salud ocupacional en Lima Norte, Año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626125.
Full textAbstract:
La presente investigación de tesis tiene como objetivo determinar el impacto tributario y financiero de la NIC 12 Impuesto a las Ganancias en las empresas que brindan servicios de salud ocupacional en Lima Norte, año 2017, para ello es indispensable realizar la identificación de impuesto corriente, impuesto diferidos, reconocimiento, medición y presentación del impuesto a las ganancias. La investigación se desarrollará en cinco capítulos:
Capítulo I Marco teórico, se investigan fuentes primarias donde se desarrollan conceptos básicos de la NIC 12 Impuesto a las Ganancias, antecedentes, definiciones, evolución, objetivo, alcance, reconocimiento, medición, presentación e información a revelar; el impacto tributario y financiero y la relación existente; también se analiza el sector de servicios de salud ocupacional. Capitulo II Plan de investigación, se formula la situación problemática de la tesis, el problema principal, problemas específicos, objetivo general y objetivos específicos, la hipótesis principal e hipótesis específicas. Capitulo III Metodología de la investigación, se define la población y muestra para realizar nuestras investigaciones cuantitativa y cualitativa. Capitulo IV Desarrollo de la investigación, donde se realizó la investigación a través de la entrevista a profundidad, cuestionario y el desarrollo del caso práctico. Capítulo V Análisis de Resultados, se analizan los resultados de los instrumentos obtenidos y se desarrolla un caso práctico que lo ejemplifica. Finalmente se validará la hipótesis general y las especificas en base a los resultados obtenidos en las tablas cruzadas y el CHI cuadrado.The objective of this thesis research is to determine the tax and financial impact of IAS 12 Income Taxes in companies that provide occupational health services in Lima Norte, 2017, for this it is essential to carry out the identification of current tax, tax deferred taxes, recognition, measurement and presentation of income tax. The research work is divided into five chapters that are: Chapter I Theoretical framework, research is carried out through primary sources where basic concepts of international financial reporting standards (IFRS), background information, definitions, evolution, objective, scope, recognition, measurement, presentation and disclosures are developed. IAS 12 Income Tax; the tax and financial impact and the existing relationship; an analysis of the occupational health services sector. Chapter II Research plan, the problematic situation of the thesis is formulated, the main problem, specific problems, general objective and specific objectives, the initial hypothesis and specific hypotheses. Chapter III Research methodology, the population was defined, the sample to perform quantitative and qualitative research. Chapter IV Development of the research, where the research was carried out through the in-depth interview, questionnaire and the development of the practical case. Chapter V Analysis of Results, the analysis of the obtained instruments and practical case is made. Concluding with the validation of the general and specific hypothesis based on the results obtained in the crossed tables and the square CHI.
Tesis
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Dolmos, Gonzales Pilar Guadalupe, and Vilela Luis Alberto Salazar. "Efectos de las variaciones en las tasas de cambio de la moneda extranjera y su impacto Financiero y Tributario en las empresas del sector de servicios de Telecomunicaciones del Perú en el año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/626053.
Full textAbstract:
La finalidad del presente trabajo es analizar el impacto que ha ocasionado la implementación de la Norma Internacional de Contabilidad N° 21 (NIC), desde la óptica de la situación financiera y alcance tributario en las empresas del sector de servicio de telecomunicaciones. Es fundamental comprender que el concepto de globalización de la economía cambió fundamentalmente la práctica internacional de los negocios.
En el primer capítulo se expone el marco teórico, que es la base sobre la cual se sustentará el análisis de nuestro trabajo de investigación. El segundo capítulo comprende el Plan de investigación en el que se establece el objetivo, planteamiento del problema principal y secundarios; y las hipótesis; el tercer capítulo determina la metodología empleada para el análisis, establecemos el objetivo y nivel de la investigación, su diseño y una descripción de los instrumentos de recolección de datos a utilizar en la investigación cualitativa y cuantitativa. En el cuarto capítulo tratamos el desarrollo del trabajo con la aplicación de los instrumentos de recolección: entrevistas y encuestas; y en el quinto capítulo se muestra el análisis de los resultados obtenidos en la investigación cualitativa y cuantitativa. Se concluye que existe impacto financiero y tributario, recomendando que las empresas deban establecer políticas y estrategias para mitigar dicho impacto.The purpose of this paper is to analyze the impact caused by the implementation of International Accounting Standard No. 21 (NIC), from the perspective of the financial situation and tax scope in companies in the telecommunications service sector. It is fundamental to understand that the concept of globalization of the economy fundamentally changed the international practice of business. In the first chapter the theoretical framework is exposed, which is the basis on which the analysis of our research work will be based. The second chapter includes the Research Plan in which the objective is established, the main and secondary problem statement; and the hypotheses; The third chapter determines the methodology used for the analysis, we establish the objective and level of the research, its design and a description of the data collection instruments to be used in qualitative and quantitative research. In the fourth chapter we deal with the development of work with the application of collection instruments: interviews and surveys; and in the fifth chapter the analysis of the results obtained in qualitative and quantitative research is shown. It is concluded that there is a financial and tax impact, recommendations for companies should establish policies and strategies to mitigate this impact.
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Solis, Gamarra Katherine Kelly, and Davila Verónica Ariana Fernandez. "Análisis costo, volumen y utilidad de las empresas del servicio de catering y el impacto en la rentabilidad en Lima Metropolitana, año 2020." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/657673.
Full textAbstract:
El presente trabajo de investigación tiene como objetivo evaluar el análisis costo, volumen y utilidad de las empresas del sector catering y el impacto en la rentabilidad en Lima Metropolitana, año 2020. Actualmente las empresas consideran fundamental conocer los costos asignados a la producción para la toma de decisiones; por ello luego de realizar un estudio de investigación mixta, se demostrará si existe relación entre las variables planteadas.
En primer lugar, el trabajo presenta un marco teórico dividido en tres partes: costo volumen y utilidad, rentabilidad y sector catering. En segundo lugar, se han planteado los problemas de investigación, objetivos e hipótesis. En tercer lugar, se presenta la metodología que se ha utilizado para la elaboración del presente trabajo. En cuarto lugar, se ha trabajado la parte cuantitativa a través de entrevistas a profundidad y encuestas. En quinto lugar, se presentan los análisis obtenidos del punto anterior y del caso práctico y, por último, una vez finalizada toda la investigación cualitativa y cuantitativa se plantean las conclusiones y recomendaciones del tema planteado.
Luego de haber recopilado los datos de las empresas del sector catering mediante la aplicación de encuestas en escala de Likert y a través de entrevistas a profundidad, se ha llegado a la conclusión de que, sí existe influencia del análisis costo, volumen y utilidad en el impacto de la rentabilidad en Lima Metropolitana, año 2020.The objective of this research work is to evaluate the cost, volume and profit analysis of companies in the catering sector and the impact on profitability in Metropolitan Lima, 2020. Currently, companies consider it essential to know the costs assigned to production for the taking decision making; Therefore, after conducting a mixed investigation, it will be shown whether there is a relationship between the variables raised. In the first place, the work presents a theoretical framework divided into three parts: cost, volume and profit, profitability and the catering sector. Second, the research problems, objectives and hypotheses have been raised. Third, the methodology that has been used to prepare the research work is presented. Fourth, the quantitative part has been worked on through in-depth interviews and surveys. Fifthly, the analyzes obtained from the previous point and the practical case are presented and, finally, once the investigation is completed, the conclusions and recommendations of the raised topic are presented. After having collected data from companies in the catering sector by applying Likert scale surveys and through in-depth interviews, it has been concluded that there is influence of cost, volume and utility analysis on the impact of profitability in Metropolitan Lima, year 2020.
Tesis
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Barrón, Díaz Óskar Danilo. "Propiedades de inversión: NIC 40 y Medición al valor razonable: NIIF 13 y su impacto en la Gestión Financiera en las estaciones de servicio de Lima Centro en el año 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/653687.
Full textAbstract:
El presente trabajo de investigación tiene como objetivo analizar la NIC 40 cuyo título es propiedades de inversión, la NIIF 13 con nombre de Medición al Valor Razonable y su impacto en las empresas dedicadas a ser estaciones de servicio ubicadas en Lima Centro durante el año 2018. Los instrumentos principales de investigación son las normas contables mencionadas anteriormente, cuya aplicación afecta la razonabilidad de la información financiera presentada por las organizaciones en general.
En el primer capítulo, se trata el Marco Teórico, donde se realizan un estudio respecto a las normas contables vistas en el presente trabajo de investigación, definidas por sus dimensiones las cuales son Objetivo, Alcance, medición e información a revelar, así como realizar un resumen sobre el sector al que se aplicarán los objetivos de la investigación. En el capítulo 2, se plantean los problemas principales y secundarios, de igual forma los objetivos y las hipótesis para resolver los mismos. En el capítulo siguiente, se define la metodología de la investigación, el tipo de investigación a utilizar y las herramientas que van a ser utilizadas para poder obtener resultados cualitativos y cuantitativos. Posteriormente, en el capítulo 4 se realiza el desarrollo de la investigación explicado en líneas anterior. Para concluir, en el capítulo 5 se realiza el análisis de los resultados obtenidos, así como las pruebas estadísticas correspondientes con la ayuda de Software denominado SPSS.
Así mismo, con el fin de obtener un mayor entendimiento del funcionamiento de las normas, se realizó un caso práctico donde se aplican las normas investigadas en el presente trabajo y se explica su impacto dentro de los resultados brindados por una empresa.The purpose of this research work is to analyze IAS 40 whose title is investment properties, IFRS 13 with the name of Fair Value Measurement and its impact on companies dedicated to being service stations located in Lima Centro during 2018. The main instruments of investigation are the accounting standards mentioned above; whose application affects the reasonableness of the financial information presented by organizations in general. In the first chapter, the Theoretical Framework is discussed, where a study is carried out regarding the accounting standards seen in this research work, defined by their dimensions, which are Objective, Scope, measurement and information to be disclosed, as well as carrying out a summary on the sector to which the research objectives will be applied. In Chapter 2, the main and secondary problems are presented, as well as the intentions and the hypotheses to solve them. In the following chapter, the research technique is defined, the type of research to be used, as well as the tools that will be used to obtain qualitative and quantitative results. Subsequently, in Chapter 4 the development of the research explained in the previous lines is carried out. To conclude, in Chapter 5 the analysis of the results obtained is carried out, as well as the corresponding statistical tests with the help of Software called SPSS. Likewise, in order to obtain a better understanding of the operation of the standards, a practical case was carried out where the standards investigated in this work are applied and their impact is explained within the results provided by a company.
Tesis
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Monnier, Franck. "L'Opéra de Paris de Louis XIV au début du XXe siècle : régime juridique et financier." Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020072/document.
Full textAbstract:
Dès le XVIIIe siècle, l’Opéra de Paris est considéré comme un « établissement public ». Ses missions sont nombreuses. Le théâtre doit proposer traditionnellement aux spectateurs des ouvrages lyriques appartenant à un genre national, mais son rôle est aussi de représenter le pouvoir politique, de servir les relations diplomatiques, ou encore de soutenir un pan de l’artisanat. Le fonctionnement du « service public de l’Opéra » soulève des questions d’ordre public et de gestion. Un encadrement normatif a été mis en place. La police des spectacles a été réformée et adaptée aux singularités de l’établissement : le régime de la censure, la surveillance policière, comme les dispositifs de lutte contre les incendies ont été l’objet de mesures précises. La gestion du théâtre a connu plusieurs bouleversements. Les autorités ont hésité entre un système ambigu de délégation à des entrepreneurs subventionnés et un mode de gestion en régie directe. Ces réformes institutionnelles ont eu des incidences sur la condition juridique des interprètes, comme sur le déroulement des carrières et l’organisation de leur caisse de pensions. Toutes les informations nécessaires à l’élaboration de ce travail ne se trouvent pas dans les règlements. La méthode a été de croiser les sources juridiques avec les archives administratives et les bilans comptables, afin de confronter la marche effective de l’établissement avec le fonctionnement « idéal », imaginé dans les bureaux, loin des difficultés matérielles d’exécution. Cette étude révèle la force normative des usages en matière d'administration, ainsi que le phénomène de détournement des textes par les administrateurs. Ce mode de fonctionnement, souvent ignoré de la bureaucratie, demeure le seul élément de stabilité à l’Opéra, depuis le règne de Louis XIV jusqu’à la IIIe RépubliqueSince the eighteenth century, the Paris Opera has been considered to be a “public service corporation”. Many missions were assigned to the theatre: the Opera should traditionally offer the viewer lyrical opuses in a national genre, but it’s role was also to represent the authorities, serve foreign affairs and support a section of the craft industry. The functioning of the "public service of the Opera” raises questions of public order and management. A legal framework was implemented. The police for the theatres was reformed and adapted to the peculiarities of the activity: censorship, police surveillance and fire fighting arrangements were organized by specific measures. The administration of the Opera underwent several upheavals. The authorities hesitated between an ambiguous system of delegation to subsidized contractors and direct state control (or local government control). These institutional reforms had an impact on the legal status of the artists, on the development of their careers and on the organization of their pension fund. All the information necessary for the development of this work is not to be found in the legal regulations. Our method was to cross the legal sources with administrative records and balance sheets, in order to compare the actual running of the theatre with it’s "ideal" functioning, planned in offices, far from the material difficulties of the actual execution. This study reveals the normative force of customary uses in administration, as well as the phenomenon of diversion of the rules by the administrators and the staff. This mode of functioning, often unknown to the bureaucracy, remains the only element of stability in the Opera, since the reign of Louis XIV until the Third Republic
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Tineo, Lujan Marlene Rocío, and Gutiérrez Karina Esperanza Vásquez. "NIC 19: Beneficios a los empleados y su impacto en los Estados Financieros y el Impuesto a la Renta en las empresas en el sector de Servicios de Limpieza, en Lima Metropolitana, año 2019." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/655198.
Full textAbstract:
La realización del presente estudio busca enfatizar y mostrar los posibles beneficios a los trabajadores del ámbito limpieza en Lima metropolitana para el año 2019 y el impacto a los estados financieros donde repercutirán estos. Dentro de la investigación puntualmente se hizo mención sobre los servicios de limpieza que muchas empresas se dedican dentro de las actividades de Mantenimiento, se resalta que cada entidad debe aplicar dentro de sus políticas contables los beneficios que se brindaran al trabajador por ello es la evaluación de aplicar la NIC 19. El acogimiento de la norma, en beneficios a los empleados hoy en día es de mucha importancia y mucho más para este sector. La investigación se desarrolló en cinco partes: Capítulo I Marco teórico, el cual abarca sobre las normas internacionales de informacion financiera en el mundo y el en Perú, definiciones, dimensiones, ventajas de la Norma NIC 19 Beneficios a los empleados y su relación con otras normas que es de relevancia de nuestro tema de estudio respecto a la NIC 19. Capítulo II Plan de Investigación, se advierte sobre el planteamiento del problema del contexto de la presente investigación, sobre la situación del problema, estado de cuestión, el objetivo y la hipótesis principal y los específicos asimismo las limitaciones y parámetros. Capítulo III sobre la Metodología de Investigación, se definió la población y muestra de la investigación, así también como las Investigación Cualitativa e Investigación Cuantitativa que son herramientas que evalúa los instrumentos de recolección de datos mediante la población y la muestra. Capitulo IV se trata sobre el Desarrollo de la Investigación; en esta parte se aplicó los instrumentos de entrevista en profundidad y encuesta asimismo como los posibles escenarios en los casos prácticos y las incidencias en los estados financieros e impuesto a la renta. Capítulo V Análisis de Resultados, es la última parte del desarrollo de la investigación, la cual se desarrolla el análisis de la informacion recolectada de los instrumentos, casos prácticos, análisis de alfa cronbach y Chi cuadrado, análisis de la NIC 19 y sus variables, a base de ello se realizó las conclusiones y recomendaciones.Carrying out this study seeks to emphasize and show the possible benefits to workers in the cleaning area of metropolitan Lima for 2019 and the impact on the financial statements where these will reverberate. Within the investigation, mention was occasionally made of the cleaning services that many companies dedicate to Maintenance activities. It is highlighted that each entity must apply within its accounting policies the benefits that will be provided to the worker, for this reason, it is the evaluation of apply IAS 19. The acceptance of the standard, in benefits to employees today is of great importance and much more for this sector. The research was developed in five parts: Chapter I Theoretical framework, which includes the background, definitions, notions and dimensions of the Standard and the relevance of our study topic with respect to IAS 19. Chapter II Research Plan, warns about the statement of the problem in the context of this research, about the situation of the problem, state of question, the objective and the main hypothesis and the specific limitations and parameters. Chapter III explains Research Methodology, the population and research sample were defined, as well as the Qualitative Research and Quantitative Research, which allow evaluating the data collection instruments through the population and the sample. Chapter IV is about Research Development. In this part, the interview instruments were applied in detail and also as the possible scenarios in the practical cases and the incidents in the financial statements and income tax. Chapter V Analysis of Results, is the last part of the development of the investigation, which develops the analysis of the information collected from the instruments, practical cases, analysis of alpha cronbach and Chi square, analysis of NIC 19 and its variables. Based on this, the conclusions and recommendations were made.
Tesis