Search results for "contabilidad"
showing 10 items of 108 documents
Tecnologías de información y contabilidad de gestión: evidencia empírica de la autoridad portuaria de Valencia
2008
Ports that have good geographical location, efficient management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of t…
Técnicas de cultivo de la vid y elaboración del vino y del aguardiente en el "Camp de Morvedre" a fines del siglo XVII
1988
EL ARTICULO ANALIZA LAS DIFERENTES LABORES AGRARIAS QUE RECIBEN LAS VIDES DE UNA GRAN EXPLOTACION DEPENDIENTE DEL MONASTERIO DE EL PUIG ENTRE 1671 Y 1691 BASANDOSE EN LOS LIBROS DE CONTABILIDAD. SE ESTUDIA TAMBIEN EL PROCESO DE ELABORACION DEL VINO Y AGUARDIENTE Y EL Destino de la producción. La explotación se caracteriza por un atento cuidado dentro de una técnica tradicional, pero no excesivamente atrasada. El vino se vende en partidas importantes dentro del año agrícola, y únicamente si es malo o se acumulan excedentes se opta por destilarlo.
ESTIMATION OF AN EXTENDED SAM WITH HOUSEHOLD PRODUCTION FOR SPAIN 1995
2005
This paper implements the conceptual framework sketched by Pyatt (1990) to construct an extended Social Accounting Matrix for Spain in 1995 (ESAM-95) to consider, in addition to the market economy, the production of services provided by households through unpaid work. In doing so, the ESAM-95 integrates the accounts related to market activities (ESA accounts) with non-market activities (non-ESA accounts) in a consistent way. Additional classifications are introduced in both ESA and non-ESA accounts in order to disaggregate the institutional accounts by household type and those of production factors by educational level and gender. The extended SAM is useful to calibrate CGE models in which …
Cost of Type 2 Diabetes Patients with Chronic Kidney Disease Based on Real-World Data: An Observational Population-Based Study in Spain
2021
[EN] This study analyzed the prevalence, costs and economic impact of chronic kidney disease CKD in patients with T2D in a Spanish Health District using real-world data. Observational cross-sectional study in adult patients with T2D was through data extracted from the information systems of the Valencia Clinico-La Malvarrosa Health District in the year 2015. Patients were stratified with the KDIGO classification for CKD. Additionally, patients were assigned to Clinical Risk Groups (CRGs) according to multimorbidity. Direct costs of primary and specialized care, and medication were estimated. The prevalence of T2D in the database population (n = 28,345) was 10.8% (mean age (SD) = 67.8 years …
Is the sustainability profile of FinTech companies a key driver of their value?
2022
[EN] The digitisation process is affecting all markets and raising consumer awareness about companies' sustainable behaviour. This work studies the effect of the sustainability profile of FinTech companies on the firm (market value and book value) as the factors that add value to investors and motivate their evolution in markets are still unknown. Using the KBW and Nasdaq FinTech Indices, and the NASDAQ Insurance Index (IXIS), we composed a panel of 95 companies over a 10-year period (2010-2019) with economic-financial variables and data about green certificates and sustainability indices. The applied methodology is based on dynamic (GMM-SYS) and static (PCSE) panel data models. Our results…
Corporate Governance Configurations and Corporate Social Responsibility Disclosure: Qualitative Comparative Analysis of Audit Committee and Board cha…
2020
[EN] Drawing on the complexity theory and responding to the recent calls to use such creative methods that mix between a quantitative and qualitative approach. Therefore, this study fills the literature gap, adding novelties, showing evidence from the unexplored (or underexplored) European context and, consequently, shedding light to inconclusive results in previous research concerning the effect of audit committee (AC) and board characteristics on corporate social responsibility (CSR) disclosure by applying a novel research methodology: the fuzzy set qualitative comparative analysis. The data were collected from Eikon database for a sample of the top 69 non¿financial European companies (ba…
Accrual financial reporting in the public sector: is it a reality?
2014
Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental european countries, including spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual- based financial information coexist. this may create problems for the full implementation of accrual financial statements. this paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual- based financial figures are significan…
Mass appraisal of residential real estate using multilevel modelling
2016
Mass appraisal, or the automatic valuation of a large number of real estate assets, has attracted the attention of many researchers, who have mainly approached this issue employing traditional econometric models such as Ordinary Least Squares (OLS). However, this method does not consider the hierarchical structure of the data and therefore assumes the unrealistic hypothesis of the independence of the individuals in the sample. This paper proposes the use of the Hierarchical Linear Model (HLM) to overcome this limitation. The HLM also gives valuable information on the percentage of the variance error caused by each level in the hierarchical model. In this study HLM was applied to a large dat…
A Compact Representation of Preferences in Multiple Criteria Optimization Problems
2019
A critical step in multiple criteria optimization is setting the preferences for all the criteria under consideration. Several methodologies have been proposed to compute the relative priority of criteria when preference relations can be expressed either by ordinal or by cardinal information. The analytic hierarchy process introduces relative priority levels and cardinal preferences. Lexicographical orders combine both ordinal and cardinal preferences and present the additional difficulty of establishing strict priority levels. To enhance the process of setting preferences, we propose a compact representation that subsumes the most common preference schemes in a single algebraic object. We …
MATRIZ DE CONTABILIDAD SOCIAL DE 1995 PARA ESPAÑA (MCS-95)
2005
A Social Accounting Matrix for Spain in 1995 (MCS-95) is shown in this paper. This new data base contains some novelties in relation to the earlier MCS-90, both in the methodology applied and in the use of new data sources. As to the methodological innovation, the new input output framework of the European Accounting system (SEC-95) is used in the construction of the MCS-95. Also the estimation procedure and the adjustment of some of the accounts is made applying a method based on minimum entropy. In addition, statistical sources that were not used previously, are exploited in the MCS-95, in particular the ECPH for Spain and the Spanish Survey of Wage Structure. Finally, the SAM-LEG directi…