Search results for "ECONOMIA FINANCIERA Y CONTABILIDAD"
showing 10 items of 36 documents
7th International Conference on Higher Education Advances (HEAd'21)
2021
Information and communication technologies together with new teaching paradigms are reshaping the learning environment.The International Conference on Higher Education Advances (HEAd) aims to become a forum for researchers and practitioners to exchange ideas, experiences,opinions and research results relating to the preparation of students and the organization of educational systems.
A multicriteria extension of the efficient market hypothesis
2021
Challenging the Efficient Market Hypothesis (EMH) has been a recurrent topic for researchers and practitioners since its formulation. Hundreds of empirical studies claim to either prove or disprove the EMH by means of a number of heterogeneous methods. Even though the EMH is usually adjusted to a measure of risk, there is a lack of a formal analysis within a multiple-criteria context. In this paper, we propose a extension of the EMH that accommodates the foundations of multiple-criteria decision analysis. To this end, we rely on a family of parametric signed dissimilarity measures to assess multidimensional performance differences. Since normalization is a critical step in our approach to a…
Diferencias territoriales en el concepto de cooperativa protegida y especialmente protegida
2013
[EN] Following several studies on regional differences in fiscal impact produced by the application of tax law (Law 20/90) in Spanish cooperatives because of the existence of very different substantive regional law, we have considered to investigate only the requirements for the application of the special tax regime. These requirements, as set forth in Articles 6 and 13, refer to the substantive law, with significant turbulence and some important differences in taxation. So it would be convenient to consider to improve greater homogenization in future legislative for equity’s sake. Even for the more special scheme, the requirements set out in Articles 8 to 12, that are in a greater degree i…
¿Cómo se puede mejorar la competitividad de las cooperativas agroalimentarias?
2017
[ES] El entorno de alta competitividad que existe en los mercados agroalimentarios ha incrementado notablemente la presión sobre todos los agentes que operan en ellos. En el caso de las cooperativas, debido posiblemente a su reducida dimensión empresarial, esta cuestión reviste especial importancia puesto que aboca a estas entidades a adoptar cambios que mejoren su competitividad y aseguren la supervivencia. Existe un buen número de trabajos que analizan el papel de distintos aspectos de gestión sobre la competitividad de las empresas en general, sin embargo no se ha abordado el grado de importancia relativa de dichos elementos. El objetivo de este trabajo es establecer una jerarquía en una…
Prudential supervisors' independence and income smoothing in European banks
2019
[EN] We investigate the role of prudential supervisors' independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their supervised entities, shaping the properties of the accounting numbers they prepare. In particular, we study whether greater independence of powerful supervisors from the government and from the industry is associated with lower income smoothing. We use the mandatory adoption of a single set of accounting standards in Europe as a shock to the influence of prudential supervisors over national banks' accounting practice. Our results confirm that political and industry independenc…
“Don't try to teach me, I got nothing to learn”: Management students' perceptions of business ethics teaching
2019
[EN] Interest is growing towards including business ethics in university curricula, aiming at improving ethical behaviour of future managers. Extant literature has investigated the impact of ethics education on different ethics-related students' cognitive and/or behavioural outcomes, considering variables related to training programmes and students' demographic aspects. Accordingly, we aim at assessing students' understanding of business ethics issues, by focusing on the differences in students' perceptions depending on gender, age, work experience, and ethics courses taken. Testing our hypotheses on a sample of 307 management students at a Polish university, and controlling for social desi…
Explaining shopping behavior in a market economy country: A short-term mathematical model applied to the case of Spain
2020
[EN] In recent decades, pathological consumption has become a growing behavioral misbehavior. Impulsive consumption is governed by two internal behavioral mechanisms that respond fundamentally to the hedonism or Pascal effect and to the emulation or Veblen effect. Today's development of technology acts as a catalyst of consumption by increasing access and availability to products, as well as the advertisement impact. This paper presents a compartmental discrete matrix mathematical model that allows short-term estimates of ordinary, impulsive, and pathological buyers in Spain in three different economic scenarios. The results show that impulsive and pathological buyers will increase in all t…
How Effective are Business Ethics/CSR Courses in Higher Education?
2016
AbstractConcern is increasing worldwide for introducing dedicated courses on business ethics and Corporate Social Responsibility (CSR) in higher education curricula. In this study, awareness of business ethics is investigated from a sample of 307 undergraduate and postgraduate management students at a Polish university. This investigation aims at assessing management students’ awareness of business ethics issues, focusing on the potential differences in such perceptions depending on previous business ethics/CSR courses taken. Surprisingly, our results do not match prior findings in the extant literature. Notably, in our sample, having taken previous courses on business ethics/CSR does not p…
Business Ethics as a Sustainability Challenge: Higher Education Implications
2018
Recent financial scandals worldwide have intensified concern for business (and especially accounting) ethics. Hence, under an overall economic and social sustainability approach, it is crucial to improve the effectiveness of business ethics and corporate social responsibility (CSR) education, in terms of its impact on business students&rsquo
Universities' Reporting on SDGs: Using THE Impact Rankings to Model and Measure Their Contribution to Sustainability
2021
Higher education institutions (HEIs) have voiced growing concerns about sustainability issues since Agenda 2030 was approved, but this is not enough for societal stakeholders seeking and delivering innovation and excellence. The 17 Sustainable Development Goals (SDGs) were adopted by all UN Member States in 2015 as a universal call to action, and pose a challenge for HEIs as for the efforts made to fulfill them and knowing how to assess their performance. However, the metric management system implemented by HEIs quickly led to rankings emerging, which compare HEIs to metrics not related to the sustainability dimensions of the 17 SDGs. The main aim of the paper is to assess the level of repo…