Search results for "Económica"
showing 10 items of 1544 documents
Does doing good do well? An investigation into the relationship between consumer buying behavior and CSR
2022
Corporate Social Responsibility (CSR) has emerged globally as an important field of study as corporations increasingly recognize the positive consequences of ethical behavior in their business operations. However, despite a growing body of literature, results and definitions remain somewhat contradictory and fractured. Taking a marketing business ethics perspective, this article examines the influence of CSR in firms and its impact on consumer buying behavior through a systematic examination of state of the art literature over the past two decades (2000–2020). Our review identifies a theoretical connection between CSR initiatives and positive consumer reaction yet a lack of material relevan…
De la innovación social a la economía solidaria. Claves prácticas para el desarrollo de políticas públicas
2016
El presente artículo ahonda en la identificación de puntos en común entre la multitud de prácticas que constituyen lo que se conoce como economía social y solidaria (ESS) y el fomento de la innovación social como un reto actual para las políticas públicas. El objetivo es evaluar los modos en que las Administraciones pueden hacer hincapié en favor de la economía social y solidaria considerando su importancia estratégica para el desarrollo económico local. El texto combina la revisión de la literatura específica con la exposición de experiencias ubicadas en la provincia de Barcelona partiendo de un trabajo de campo desarrollado mediante entrevistas en profundidad con informadores privilegiado…
Japan's FDI drivers in a time of financial uncertainty. New evidence based on Bayesian Model Averaging
2021
En este artículo analizamos los determinantes del stock de FDI saliente de Japón para el período 1996–2017. Este período es especialmente relevante ya que abarca un proceso de creciente globalización económica y dos crisis financieras. Para ello, consideramos un amplio conjunto de variables candidatas basadas en la teoría, así como en análisis empíricos previos. Nuestra muestra incluye un total de 27 países anfitriones. Seleccionamos las covariables utilizando una metodología basada en datos, el análisis Bayesian Model Averaging (BMA). Además, también analizamos si estos determinantes cambian según el grado de desarrollo (emergentes vs desarrollados) o las áreas geográficas (UE vs Asia Orie…
The scarcity of worker cooperatives in the USA: enquiring into possible causes
2018
Even though the access of workers to capital has been promoted in some countries for over centuries, Governments and public bodies have started to promote it worldwide, as in previous occasions, more particularly as an aftermath of the Great Recession, usually in the form of worker cooperatives.However, workers’ access to capital in the USA in the form of worker cooperatives is still surprisingly rare. We cannot find any recent public policies at a federal level in order to promote them and the old ones that exist remain mostly obsolete and unknown. Only at a state and local level, we find in the latest years a series of actions directed to achieve this goal, as in the case of New York City…
Market must be defended: The role of counter-espionage policy in protecting domestic market welfare
2022
Governments of advanced economies are extremely concerned about the illicit acquisition of information on critical technologies employed by their industries, and countering this economic espionage is quickly becoming one of their top priorities. The present paper advances the theoretical analysis of the interaction between economic espionage and counter-espionage, and presents a first approximation to an inquiry into the rationale for the influence of market competition in its dynamics. The proposed model assumes a country with a one-market economy open to international trade whose product is supplied by domestic firms. Moreover, successful economic espionage implying market entry of foreig…
Movies, ethics and accounting: a teaching experience
2022
This research presents an innovative learning experience undertaken in three groups of a financial accounting course at the University of Valencia (Spain). After watching three accounting-related movies, students answered a test based on each movie with questions about the ethical and accounting issues described in them and their satisfaction with the learning technique. Nonparametric tests and a multivariate analysis showed that the students who participated in this experience obtained a higher exam mark than those who did not. Our results evidence a significant effect on the final exam mark for more questions only in one of the movies. Our results are valuable because they show that stude…
El acceso de las fundaciones al régimen fiscal privilegiado de las entidades no lucrativas : propuestas para su reforma
2022
La consecución de fines de interés general no es una tarea monopolizada por el Estado, sino que “se armoniza en una acción mutua estado-sociedad” (STC 18/1984) que precisa de un marco normativo adecuado, fiscalmente materializado en la Ley 49/2002 de Régimen fiscal de las entidades no lucrativas, la cual establece los requisitos para que, en particular, las fundaciones, puedan acceder al régimen fiscal privilegiado en ella contenido. Sin embargo, las deficiencias de técnica legislativa que presenta esta norma, la interpretación que de ella efectúa la DGT, -a través de un filtro de desconfianza hacia la sociedad civil- y su falta de acomodo, tras casi veinte años desde su promulgación, a la …