Search results for "NUE"

El impacto de la crisis en el empleo público local: el caso del área metropolitana de Valencia

2014

Los ajustes derivados de actual proceso de consolidación fiscal en que se hallan las Administraciones Públicas españolas han golpeado con fuerza a un entramado institucional débil: el empleo público de los gobiernos locales de nuestro país, explicable tanto por la fragilidad sobre el terreno del sistema de mérito, como por la falta de aplicación efectiva de mecanismos de gestión. En este contexto y transcurridos ya cinco años de crisis económica se trata de dar cuenta, mediante datos agregados y de un estudio realizado en el marco del proyecto SAIS-AMV (“sostenibilidad social y ambiental en espacios metropolitanos: el caso del área metropolitana de Valencia”), de qué modo, mediante qué estr…

Good Intentions, Bad Results: The Effects of Newspaper Subsidies on Journalistic Quality

2013

News media play an irreplaceably important role in the successful working of democratic societies: they guarantee that citizens have access to information, are accurately informed, and actively take part in the political process. A crucial factor for the effective fulfillment of these democratic functions is an adequate level of journalistic quality.

Website quality and internal business factors: An empirical investigation in the Italian wine industry

2016

Purpose The purpose of this paper is dual. The first is to assess the quality of websites of Italian wineries, using the Web Assessment Index (WAI), and compare e-commerce and e-marketing websites. The second is to verify the existence of a relationship between the website quality and business revenue, on one hand, and the characteristics of managers, on the other. Design/methodology/approach A two-step survey was carried out to respond to the aims of the study. First, a sample of wineries was contacted to capture information on both the wineries and managerial characteristics. On the basis of the observed data, a second step of the analysis was performed taking into consideration 84 winer…

Il reporting per segmenti nei settori del trasporto pubblico locale e della cura della salute. Esperienze a confronto.

2020

This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operating in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on the-oretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies operating in the public transportation and healthcare sectors. The analysis of the issues and solu-tions adopted by the companies obse…

Revenue models in cloud computing

2012

Cloud computing brings new possibilities, allowing software firms to sell their software products using the Software-as-a-Service (SaaS) model. SaaS provides opportunities for flexible pricing but creates challenges on how to achieve a profitable revenue stream. In this multicase study, the revenue models of five SaaS providers were examined. The main interest of the study was to investigate the different revenue models and the reasons for using particular revenue models. The revenue models were found to be mainly based on software renting, with a variety of pricing strategies. For SaaS providers, software renting generates a steady and predictable stream of revenue. The software renting mo…

Sustainability Development and the Quality of Assurance Reports: Empirical Evidence

2012

There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have a…

Cloud Services Pricing Models

2013

A major condition for commercial success is a well-defined pricing strategy, however, cloud service providers face many challenges around pricing. Clearness and transparency in pricing is beneficial for all the actors in the ecosystem, where the currently existing abundance of different pricing models makes decision making difficult for service providers, partners, customers and competitors. In this paper, the SBIFT pricing model is evaluated and updated to cloud context. As a result, a 7-dimensional cloud pricing framework is proposed that helps clarifying the possible pricing models in order to let companies differentiate themselves from competitors by price. The framework can be used als…

Intellectual capital and business model: a systematic literature review to explore their linkages

2020

PurposeIn the last decades, business and management scholars have given great attention to intellectual capital (IC), which could seem a mature topic, having arrived at its third wave of studies. However, its intersections with the business model (BM) remain an under-investigated topic, and the authors wanted to investigate two research questions (RQs): how the literature addressing IC and BM has evolved so far in the business and management domains? What are possible future research trends of business and management studies regarding IC and BM?Design/methodology/approachThis study answers these questions through a systematic literature review (SLR) of 74 peer-reviewed articles in the area …

"Un long voyage à travers des terres inconnues" : de la caricature à l'abstraction

2011

La descentralización tributaria en la Segunda República - Cataluña

1977

Investigación del desarrollo del Título IV- de la hacienda del estatuto de Nuria hasta su aprobación del 15 de septiembre de 1932. Estudio de la implantación de los traspasos de servicios su valoración y la correspondiente descentralización tributaria aprobado el Estatuto de Cataluña hasta el 18 de julio de 1936 a través de la Comisión Mixta Comisión Revisora Nueva Comisión Mixta y reanudación de la 1a Comisión Mixta demostrando la incidencia de los efectos políticos que acontecen en España sobre dichas comisiones y los efectos políticos que se producen como consecuencia de la actuación de dichas comisiones mixtas. Se aportan documentos inéditos obtenidos en archivos oficiales que iluminan …