The undergraduate dissertation is characterized by a conflict between autonomy and support, in which the role of the supervisor is outlined; however, this role is not consistently defined either in the literature or in practice. As a result, a mismatch may arise between the dedication of the supervisor and the dedication expected from the student, which may affect both their satisfaction with the supervisor and the competences developed during the process. A structural equation model was used to test these relationships, concluding that the students who reported having acquired skills from the interaction with their respective supervisors are significantly more satisfied with them, and that the roles attributed to the supervisor by the student influence the skills developed. These findings suggest that it may be important to clarify the role of the supervisor in advance, according to the skills that are intended to be developed.

This paper analyses the impact of corporate social performance (CSP) on bank efficiency in a sample of 108 European listed banks across 21 countries over the period 2011–2019. Simar and Wilson’s two-stage approach (Simar and Wilson in J Econom 136:31–64, 2007) has been applied, specifically using data envelopment analysis (DEA) at the first stage to estimate efficiency scores and then truncated regression estimation with double-bootstrap to test the significance of the relationship between bank efficiency and CSP as well as its different dimensions. Our results suggest evidence of a U-shaped relationship between CSP and efficiency, indicating that banks with either high or low corporate social performance levels are the most efficient. Considering the isolated effect of environmental, social, and governance dimensions, the same conclusion can be drawn for the latter two, while the former does not appear to have any effect on a bank’s efficiency. Our work contributes to the existing literature by providing a holistic procedure for assessing CSP in terms of efficiency, allowing us to study the separate effect of each component on bank efficiency. Our results have strong implications for regulators, policymakers, bank managers and investors supporting the changes in the EU Regulatory Taxonomy that lead banks to align their activities and strategies with the Sustainable Development Goals.

<p>El objetivo de este artículo es avanzar en el desarrollo de un marco para el análisis de la asignatura Trabajo de Fin de Grado (TFG) que pueda adaptarse a un número amplio de áreas de conocimiento. Se atiende a cuatro elementos clave: los fines perseguidos, los instrumentos disponibles, las modalidades de TFG y los estilos de tutorización. El carácter diferenciado de esta asignatura reside, básicamente, en el proceso seguido para alcanzar los fines: utilizando los instrumentos disponibles (formación previa, materiales específicos y apoyo tutorial) el estudiante debe “producir” un trabajo académicamente riguroso con un grado de autonomía notable. Centramos, por ello, la atención en dos factores que condicionan dicho proceso: las modalidades de TFG y los estilos de tutorización. Ponemos de manifiesto la necesidad de ampliar el abanico de modalidades en todos los elementos que conforman el procedimiento del TFG y presentamos una posible clasificación. A continuación, dado que parece resultar crucial para el alumno, ponemos el foco de atención en el papel del tutor y proponemos una clasificación de los estilos de tutorización. Atendiendo a la intervención del tutor en las distintas fases de elaboración de los TFG, distinguimos tres estilos de tutorización: conductora, orientadora y supervisora. Aunque la elección del estilo de tutorización más adecuado depende de múltiples factores, concluimos que, en general, la tutorización orientadora y la supervisora son más apropiadas para el TFG.</p>

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On analysing a sample of Spanish banks, we find that securitization has a slightly negative impact on the soundness of the issuing entity. An unbalanced dynamic panel model was estimated using the forward orthogonal deviations GMM method and used to analyse 537 traditional securitizations issued by 61 banks between 1998 and 2012. The analysis revealed that the entities' soundness became weaker immediately prior to the crisis, but this effect became insignificant after 2007. Securitization has facilitated a process of regulatory capital arbitrage leading to lower capital requirements while, at the same time, giving rise to a slight worsening of the quality of the originators' portfolios. It was found that profitability, liquidity and inflation positively affect solvency, while changes in short-term interest rates affect it negatively.