Search results for "Economia d'empresa"
showing 10 items of 24 documents
Judgment designating Deliveroo 'rider' an employee and analysis of its impact in the 'gig economy'
2018
Judgment designating Deliveroo 'rider' an employee and analysis of its impact in the 'gig economy'
La industria del automóvil en España: globalización y gestión laboral
2010
En los últimos años el sector del automóvil se ha transformado radicalmente y los cambios que se han producido se pueden resumir en tres aspectos: globalización, reorganización interna de la producción y reestructuración de la cadena de valor. En este escenario global de transformación, en el caso de España, la producción centrada en el segmento de coches de gama baja y los cambios en la regulación laboral han conformado una estructura productiva en la cual la flexibilidad y la moderación de los costes se han convertido en elementos clave para mantener la competitividad en un segmento de mercado donde el precio de venta del producto es una variable fundamental. En este artículo se analiza p…
Offshoring in the European Union. A study of the trends in the evolution of the tax burden
2017
One of the most serious effects of offshoring is tax avoidance, which harms the economies of the affected regions. In an attempt to eradicate tax avoidance, the EU seeks to establish tax harmonization across its Member States. Based on data for 2006-2014, this study analyzes the historical evolution and current trends of a convergence or divergence of the tax burden for 15 EU Member States. The effective tax rate was used to assess the tax burden. This study used a novel approach to analyze the tax burden and conducted a cluster analysis to examine changes in the effective tax rates between 2006 and 2014. The results imply that when the economy prospers, effective tax rates tend to converge…
La efectividad del plan de continuación para microempresas
2022
La actuación temprana ante los primeros signos de la insolvencia es determinante para alcanzar una solución conservativa de la empresa, particularmente, en el caso de las microempresas. El nuevo marco regulatorio para el tratamiento de la insolvencia de este tipo de empresarios establece numerosos incentivos procesales para favorecer dicha solución conservativa que, sin embargo, estos no se ven acompañados de una adecuada adaptación de sus medidas sustantivas, lo cual puede hacer peligrar la efectivad del plan de continuación para microempresas.
Endeudamiento y servicio de la deuda de empresas y familias : España en el contexto internacional
2017
El intenso esfuerzo que han realizado desde 2010 las empresas y familias españolas para reducir su endeudamiento ha recortado casi 50 puntos porcentuales (pp) el peso de su deuda en el PIB, acortando a 3,4 pp la distancia a la media de la eurozona, si bien sigue siendo 13,4 pp superior al promedio de la UE-28. El desapalancamiento realizado, junto con la mejora del beneficio de las empresas y de la renta bruta de las familias, han mejorado la sostenibilidad de la deuda. Los datos más recientes muestran que las empresas españolas necesitan el beneficio bruto de 4,8 años para amortizar por completo su deuda, un valor próximo a los 4,5 años de las europeas. En el caso de las familias, su soste…
Empresas sociales: aproximación empírica a su dirección estratégica. El caso valenciano
2012
Dentro del entramado de las empresas sociales, cabe destacar las empresas de inserción (EI), las cuales tienen que competir en una situación de inferioridad en el mercado. El trabajo se articula en un análisis de los diferentes aspectos de la dirección de las EI, insistiendo en el uso de las herramientas de la dirección estratégica.
Accelerated Internationalisation: New Evidence from a late investor country
2006
Recent studies are trying to adapt the explanation of the internationalisation process to new environmental conditions. By using cluster analysis and logit regressions in a sample of 271 Spanish export firms, this paper offers evidence of the existence of a group of firms that use a speed-up internationalisation process. The results obtained support the claim that substantial differences do exist between Fast and Gradual Internationalising firms. The firms included in the more international active group are characterised by: (1) a proactive attitude on the part of managers with regard to internationalisation activities, (b) a strategy based on marketing differentiation advantages and (c) st…
Wage premium in the industrial sector of the spanish economy : empirical evidence.
1995
t. This paper presents evidence that firm-level productivity increases when the relative wage rises, or the level of unemployment rises. Both facts are consistent with the efficiency wage model. Moreover, there is support for the idea that an increase in the sector"s wage with respect to the previous year also increases productivity. We obtain the empirical evidence through a double-hurdle model. We use this estimation technique because it can be established that the differences in productivity between sectors could be explained by differences in effort. It means that some of the industrial sectors of the Spanish economy may pay wage premia while others do not. We also test this implication…
Family governance systems: the complementary role of constitutions and councils
2021
The understanding of family businesses from the family side is still in its infancy. This is especially true in relation to how family members manage their relationships with one another and with the firm. Family growth and evolution are usually accompanied by a reduction in shared family meaning and purpose and greater divergence in the form of factional interests and intentions that harm the family and the firm. To counterbalance this negative impact, scholars generally advocate a set of corporate governance practices. However, few papers have analysed how family regulatory frameworks and family governance institutions affect family firm performance. To the best of our knowledge, no paper…
One swallow does not make a summer: episodes and persistence in high growth
2021
This paper analyzes firms’ episodes (spells) of high growth (HG) using a sample of Spanish manufacturing firms observed over two decades. The use of duration models allows us to investigate the following: (i) the probability of experiencing HG episodes, (ii) persistence in HG, and (iii) the determinants of the transitions in and out of the HG state and whether their impact varies over the business cycle. We find that about half of the firms experience at least one HG episode, but they seldom experience more than one. Moreover, high-growth status is rarely repeated due to high first-year selection. Yet, in subsequent years beyond the first one, the hazard rate from HG status falls substantia…