Search results for "EMPRESA"
showing 10 items of 609 documents
The impact of cultural and creative industries on the wealth of countries, regions and municipalities
2021
[EN] This paper compares the total impact of cultural and creative industries (CCIs) on per capita income of countries, regions and municipalities. We estimate the total effects of CCIs in 78 developed and developing countries in 5 continents, in 275 European regions and in 518 municipalities in the European region of Valencia, using data obtained from multiple databases and nonparametric local linear least squares. The average effects of CCIs are positive in the three territorial scales, in both low- and high-income locations, and increase in conjunction with increases in development, with high and very high developed places showing greater impacts. CCIs are, thus, a powerful resource for …
La información no financiera en el sector público : alternativas, tendencias y oportunidades
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citizen…
Challenges in the Business Model of Low-Cost Airlines
2020
In recent decades, low-cost airlines have proliferated in the European market offering cheap tickets and increasing popularity. This business model, characterised by cost leadership, has been studied on numerous occasions. The case of the Irish airline Ryanair has presented different challenges over the last few years in relation to its stakeholders, who are shaping the sustainability of the current era of air travel. This business model should be adapted to the current demands of the market, such as corporate social responsibility or care for the environment. The functioning of low-cost airlines regarding the use they make of ERP management systems is also analysed. They aim to balance the…
Assessing the Effect of the Economy for the Common Good System on Business Performance
2023
Extant literature has pointed to organizational hybridity to lever sustainable business transformation. Moreover, some authors hold that there is a possible trade-off between sustainability and performance. However, there is still little empirical evidence on the impact that such sustainability-driven hybridization systems have on performance. Thus, the present study’s main goal is to fill this gap by providing empirical evidence on the impact of the implementation of the Economy for the Common Good, as a sustainability-driven organizational system, on business performance. To do so, the authors relied on a sample of 206 businesses from five European countries. Then, the authors follo…
Evaluating security and privacy issues of social networks based information systems in Industry 4.0
2022
[EN] The present study aimed to analyse the main risks related to security and privacy of social networks based information systems in Industry 4.0. The methodology we used is an innovative exploratory data-driven process divided into three steps. First, we performed sentiment analysis to divide the database composed of 67, 206 tweets into feelings. Second, we applied a topic-modelling algorithm to extract topics. Third, we applied textual analysis to collect insights. A total of 10 topics related to security and privacy issues were identified as results. The paper concludes with a discussion of the challenges and main concerns related to the identified topics.
La infravaloración de las ofertas públicas iniciales en el mercado español: empresa familiar versus empresa no familiar
2013
ResumenLa evidencia previa nacional e internacional muestra la infravaloración de las empresas que salen a bolsa a través de una Oferta Pública Inicial (OPI). Este trabajo tiene como objetivo estudiar si este fenómeno también se da en las empresas de carácter familiar y si existen diferencias significativas en la infravaloración respecto de las empresas no familiares. Para ello, analizamos una muestra formada por 59 empresas españolas que iniciaron su cotización en el mercado bursátil español por medio de una OPI en el periodo 1994-2012. Los resultados revelan que se produce un rendimiento inicial medio positivo significativo tanto en las OPI de las empresas familiares como en las OPI de la…
Los medios de comunicación como recurso para formar en competencias en el área de la Economía Financiera
2017
El objetivo que nos planteamos en este trabajo es que nuestros estudiantessean competentes en el ámbito de las Finanzas una vez finalizado susestudios, y sean capaces de desenvolverse con soltura en el cargo ejecutivodonde desempeñen sus funciones directivas. Para ello, implementamos lametodología de Trabajo Cooperativo que nos permite desarrollar unaenseñanza centrada en la participación del alumnado favoreciendo eldesarrollo de un conocimiento más profundo.Los resultados de evaluación revelan que el nivel de desarrollo de lascompetencias profesionales de talante financiero, arrojan niveles bastantesatisfactorios. Los resultados del rendimiento académico respecto a cursosanteriores muestra…
Virtual learning environment and academic outcomes: Empirical evidence for the teaching of Management Accounting
2014
ResumenEl objetivo fundamental de este trabajo consiste en contrastar empíricamente si el uso de un entorno virtual de aprendizaje (EVA) afecta positivamente a los resultados académicos de los estudiantes. El EVA desarrollado ha sido aplicado en la asignatura Contabilidad de Gestión, del Grado en Finanzas y Contabilidad de la Universitad de València. Esta experiencia de innovación docente, fundamentada en la teoría constructivista, combina diversos objetos de aprendizaje en el contexto de la plataforma Moodle. Su diseño implica un incremento de la motivación, el interés y la autogestión del aprendizaje de los estudiantes, al mismo tiempo que proporciona al profesorado instrumentos para eval…
Adquisición de competencias profesionales en el Trabajo Fin de Máster: Colaborar para aportar soluciones reales
2018
[EN] In order to motivate the student through a professional experience, and to improve the teaching-learning process by letting the student gain experience, we implement a collaborative learning-through-service methodology. This method increases the student involvement level and the deep understanding of the tools. As a matter of example, we present the implementation of this method in the Final Master Thesis (FMTh) of the Master on Corporate Finance at the University of Valencia (UV). In these FMTh, students have to valuate an actual innovation developed by UV researchers (on chemistry, in this case) with the goal of helping themto transfer (sell) this innovation to the industry. This col…
Emprender en la universidad española: el caso de la Universidad Politécnica de Valencia
2017
[ES] Las universidades son capaces de incubar nuevas empresas empezadas indistintamente por alumnos o por investigadores de la propia universidad. Medir la capacidad de construir capital emprendedor indistintamente para los estudiantes e investigadores es parte del papel desempeñado por las universidades emprendedoras (Audretsch, 2014)