Patient Satisfaction in the Spanish National Health Service: Partial Least Squares Structural Equation Modeling

The aim of this article was to determine which key indicators influence patient satisfaction with the Spanish NHS to provide useful information for policy decision-making. A total of 33 variables for each of the 17 Spanish autonomous communities were collected from the statistical portal of the Spanish Ministry of Health, Social Services, and Equality between 2005 and 2016. A cross-sectional study was applied using Partial Least Squares to a Structural Equation Model (PLS-SEM). The influence of expenditures, resource allocation, and safety were hypothesized about patient satisfaction. Gross Domestic Product (GDP) and life expectancy were used as control variables. Moreover, the influence of resource allocation on use was tested. The model explained 57.1% of patient satisfaction with the Spanish NHS. It was positively influenced mainly by resource allocation and expenditures, followed by safety and life expectancy. Additionally, resources directly influenced the level of use. The number of hospital beds, hemodialysis equipment, rate of adverse drug reactions, and expenditure positively influenced patient satisfaction. In contrast, the number of posts in day hospitals, the hospital infection rate, and the percentage of pharmacy spending negatively influenced patient satisfaction

Loan Transactions with Random Dates for the First and Last Periodic Instalments

Usually, loan transactions contracted in practice are nonrandom; that is to say, all amounts received (principal) and paid (period instalments) by the borrower are previously agreed with the lender, as well as their respective dates. In this paper, two new alternative loan models are introduced, depending on whether the borrower survives or not to fulfil all repayment obligations. In this way, either the initial or the final date of repayments can be subject to this contingency. Additionally, the different parameters of such random transactions are determined, as well as several measures of profitability/cost for the lender/borrower, respectively. These transactions can be attractive for both the lender and the borrower, which therefore make them worthy of consideration and subsequent implementation for the benefit of both parties

Análisis estratégico de la Banca ética en España a través de Triodos Bank. Financiación de proyectos sociales y medioambientales

La banca social es la respuesta a décadas de especulación financiera y a inversiones alejadas de un compromiso ético y cooperativo. En este sentido, es necesario reflexionar sobre la responsabilidad y el papel que juegan las entidades bancarias en el impacto y desarrollo social, en sus estrategias para captar el ahorro y en los criterios que aplican para definir la concesión del crédito y las inversiones. El sector bancario, tanto en España como en Europa, está modificando su rumbo. El costoso aprendizaje está culminando en la concentración con un número menor de entidades, aunque con más poder, y en la estabilidad de una banca social preocupada por la responsabilidad y transformación social del sistema económico. La banca ética constituye el instrumento necesario para gestionar el negocio bancario desde la transparencia con códigos sociales y medioambientales, sin olvidar la rentabilidad económica para resistir y permanecer en un sistema financiero exigente. El presente trabajo tiene como objetivos estudiar el origen y las características de la banca ética, analizar su implantación en España y examinar las condiciones e iniciativas que la entidad Triodos Bank realiza para posicionarse como banco líder con valores éticos

El criterio de valoración de coste amortizado: análisis y aplicación a través de un préstamo concertado por el sistema de amortización francés con tipo de interés indiciado

En este trabajo se analiza el criterio de coste amortizado, tanto en su vertiente financiera como en la contable, estudiando el caso más complejo de una operación de préstamo concertada por el sistema de amortización francés y con tipo de interés indiciado. Se explica, con carácter general, y se ilustra con un ejemplo particular cómo se construyen los cuadros de amortización financiera de la operación y de amortización con el criterio de coste amortizado, el cálculo del coste efectivo de la operación después de impuestos y el proceso contable desde el punto de vista del prestatario. Se considera, además, la posibilidad de que se cancele la operación anticipadamente y se reflexiona sobre las consecuencias de registro que se derivan de ello

Learning Mathematics of Financial Operations during the COVID-19 Era: An Assessment with Partial Least Squares Structural Equation Modeling

The COVID-19 pandemic has affected all walks of life, including education. Universities have been forced to teach in a blended or online environment, which has led professors to adapt their traditional teaching–learning methodologies. The professors of Mathematics of Financial Operations at the University of Almeria (Spain) have created video tutorials so that students can autonomously prepare the theoretical part of the subject, leaving the face-to-face classes for practical exercises. This article aims to analyze the effectiveness of video tutorials and the autonomy finally achieved by students in their learning. For this purpose, a questionnaire was carried out in which, through 21 questions, the constructs Autonomy, Effectiveness, Depth, Format, Challenge, and Use were assessed. Based on these six latent variables, the proposed model using the Partial Least Squares Structural Equation Modeling (PLS-SEM) methodology revealed that students considered the Format and Depth of the video tutorials crucial for genuinely effective performance learning and promoting their autonomy. On the other hand, the variables Challenge and Use were poorly rated. This article presents an original valuation model, which has the virtue of achieving a prediction of 78.6% and, in addition, has high predictive power

Video tutorials as a support to the face-to-face teaching

[EN] Video tutorials are a useful tool that strengthens the face-to-face classes. This study focuses on the influence of videos on the perceptions of students in the subject Advanced Financial Transactions. The results of this analysis show a high level of learner satisfaction. They consider that videos help them to improve their learning outcome, since these reinforce the practical contents which have been previously taught in the master class. Videos allow students to be more proactive and autonomous in their learning. The findings support the relevance of integrating new educational tools in the university study programmes.Valls-Martínez, MDC.; Martínez-Victoria, M.; Parra-Oller, IM. (2019). Video tutorials as a support to the face-to-face teaching. En HEAD'19. 5th International Conference on Higher Education Advances. Editorial Universitat Politècnica de València. 947-954. https://doi.org/10.4995/HEAD19.2019.9068OCS94795

Testing the Resilience of CSR Stocks during the COVID-19 Crisis: A Transcontinental Analysis

Investors and practitioners are increasingly concerned with financial assets within the scope of corporate social responsibility (CSR) meaning that, in recent times, such assets have become enshrined in the preferences of the new generations of investors and consumers. Just when the interest of investors was at its highest, SARS-CoV-2 (COVID-19) affected all international financial markets, so that, at first sight, it might seem that the financial assets assigned to CSR should have suffered collapses that were identical to the rest; however, our work shows the opposite, providing a comparative analysis of how the pandemic has affected the financial markets of each continent to demonstrate its outstanding resilience through the use of the Wavelets methodology. We analyzed the global impact of the registered cases of COVID-19 on the Dow Jones Sustainability World Index (DJSWI), the world’s leading indicator of sustainable companies, in addition to six other financial indices selected from each continent. The empirical results of this research show that the worldwide repercussions of the sudden outbreak of SARS-CoV-2 has had a substantially smaller effect on sustainability-related indices compared to the other considered indices. Similarly, the methodology employed allowed the establishment of a chronogram with details of the dating of COVID-19 expansion through the considered countries, a certain gradation in terms of the impact of the pandemic on these stock indices, and certain common guidelines describing their devastating effects on each of the financial markets represented by the indices in this research

Using Higher-Order Constructs to Estimate Health-Disease Status: The Effect of Health System Performance and Sustainability

This article aims to provide information to public agencies and policymakers on the determinants of health systems and their relationships that influence citizens’ health–disease status. A total of 61 indicators for each of 17 Spanish autonomous communities were collected from the Spanish Ministry of Health, Social Services, and Equality between 2008 and 2017. The applied technique was partial least squares structural equation modeling (PLS-SEM). Concerning health–disease status, an influence of sustainability and performance on the health system was hypothesized. The findings revealed that health system sustainability had a negative effect on health–disease status, measured in terms of disease incidence. However, the relationship between health system performance and health–disease status is positive. Furthermore, health system performance mediates the relationship between sustainability and health–disease status. According to our study, if we consider the opposite poles that make up the definition of health–disease status (well-being and disease), this concept is defined more by the incidence of the negative aspect

Health Investment Management and Healthcare Quality in the Public System: A Gender Perspective

The aim of this empirical research was to provide useful information for health system managers on the costs and investments involved in improving the quality of the National Health Service (NHS) based on patient assessments and from a gender perspective, i.e., without assuming that the perceived experience is identical for men and women. A cross-sectional study of 31 variables was applied using partial least squares structural equation modeling (PLS-SEM) as a research tool. The data were obtained from the Spanish Ministry of Health, Consumption, and Social Welfare for the entire Spanish territory between 2005 and 2018. The influence of expenditure, resource allocation, and mortality was hypothesized with regard to patient satisfaction according to disconfirmation theory. Patient satisfaction reflects clinical effectiveness, and therefore is a measure of health system quality. The results show that women are more sensitive to public investment in health than men, i.e., an increase in the level of spending and resources increases satisfaction more in women. In both sexes, the level of expenditure has a direct influence on patient satisfaction, and therefore on the quality of the healthcare system. It is important to increase spending on primary care, especially on specialized medical care and diagnostic equipment. However, reducing the use of drugs in favor of alternative treatments or therapies is considered to be positive. Likewise, spending has an impact on available resources, and these, in turn, have a positive influence on the level of use and a negative impact on mortality. Resources, especially healthcare staff, nuclear magnetic resonance equipment, and the number of posts in day hospitals, increase patients’ positive perception of the NHS

Are gender and cultural diversities on board related to corporate CO2 emissions?

©2022. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/ This document is the published version of a Published Work that appeared in final form in Journal of Cleaner Production. To access the final edited and published work see https://doi.org/10.1016/j.jclepro.2022.132638This paper aims to explore whether the female share on the boards of directors of companies influences CO2 emissions in both developed and emerging markets. Furthermore, the influence of cultural diversity on the board of directors on CO2 emissions is analysed. A sample of companies belonging to the MSCI and MSCI Emerging Market indices in Europe over ten years (2010–2019) was analysed using regression models with panel data. The results demonstrate that in both developed and developing markets, the ratio of women to men on the board of directors is inversely related to the company’s CO2 emissions, which support legitimacy theory in two aspects: it fulfils the right to equality and non-discrimination for women, and it also reduces CO2 emissions. In general, cultural diversity had a negative influence on CO2 emissions. This research is relevant for policymakers and managers seeking to improve sustainability and equality policies in companies. If gender equality in corporate monitoring roles is environmentally beneficial for the planet, legislators will support quota policies. In addition, shareholders will have an incentive to implement gender equality policies, as they will legitimise the company in the eyes of society, which has economic benefits. On a practical level, this work will contribute to achieving gender equality in corporate governance and improve the understanding of factors influencing CO2 emissions to the environment. This study contributes to previous research since it is the first time that developed and emerging countries have been analysed with the same methodology in relation to gender and CO2 emissions. Moreover, this research differentiates between emission-sensitive and insensitive sectors, and it is the only study to carry out a sector-by-sector and a country-by-country analysis. Furthermore, cultural diversity on corporate boards has been scarcely studied so far in relation to CO2 emissions