Search results for "ddc:650"
showing 10 items of 65 documents
Potential of science to address the hunger issue: Ecology, biotechnology, cattle breeding and the large pantry of the sea
2018
The knowledge about the real possibilities that current science gives us is basic to support everything that is not negative either for men or for our environment. In this way, it is an advantage to win this battle against hunger with rational use of science advantages. In this paper, we start from the basis that the solution to the problems of hunger requires the multidisciplinary action of sciences and knowledge. We provide a reflection on the possibilities to be considered from disciplines such as ecology, biotechnology, veterinary and aquaculture. The need for ecological studies where the role of human beings as part of ecosystems is considered. In addition, advances in molecular biolog…
Audit and Earnings Management in Spanish SMEs
2016
Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…
The relevance of corporate social responsibility for a sustainable human resource management: An analysis of organizational attractiveness as a deter…
2012
Corporate Social Responsibility (CSR) has become a central issue of business management in recent years. This study aims to add to the literature by pointing out the relevance of CSR for a Sustainable Human Resource Management (HRM). In particular this research investigates job seekers’ perceptions of CSR. The paper focuses on the importance of CSR with in the process of selecting potential employers by analyzing the impact of four different CSR-dimensions upon organizational attractiveness. To address this issue, a policy-capturing study was conducted. Generally the paper provides evidence that each aspect of CSR has a specific effect on organizational attraction. Referring to Sustainable …
Low cost three-dimensional virtual model construction for remanufacturing industry
2018
Remanufactured products can save up to 80% of production and energy costs whilst generating lower CO2 emissions. The key success factors for remanufacturing are quality, lead-time and cost. Extensive work within the industry and the detailed analysis of the remanufacturing process has shown that component inspection has significant bearing on overall productivity. Remanufacturing lacks automation because activities are predominantly manual. Automation of remanufacturing process will not only decrease the number of non-remanufacturable components, through decreasing cost and increasing consistency in quality, but also attract industries to design for remanufacture. A digital model of the com…
New evidence on accelerator performance based on funding and location
2020
Seed accelerators (SAs) appear as a more advanced version of business incubators. These for-profit organizations in exchange of equity, help setting new start-ups by providing mentoring and funding during its first months. Due to their emergent nature, the impact and expectations of SAs remains largely unknown. Therefore, the purpose of this study is to throw new light on this field by empirically assessing for the first time the performance and prospects of these organizations through a survey of 116 SAs.,A model based on the Business Incubators literature is built with four categories covering size, location, age and profitability variables, leading to two hypotheses to be tested empirica…
Successful turnarounds in bankrupt firms? Assessing retrenchment in the most severe form of crisis
2019
During economic downturns, firms file for bankruptcy in an effort to attempt a “turnaround.” The objective of this study is to assess the effectiveness of retrenchment strategies in the context of bankruptcy, as the most severe form of crisis. We conducted a longitudinal analysis of a sample of 868 bankrupt Spanish firms during the period 2004–2017. The empirical results show that stakeholder support and deep cost retrenchment increase the likelihood of survival and performance recovery, while aggressive layoffs are detrimental for turning bankrupt firms around. Surprisingly, intense asset retrenchment had no significant effects on firm survival and also pushed performance downward. The fi…
Spreads of bonds issued by sub-sovereign European governments
2017
[EN] This paper identifies the factors that affect the spread of fixed and variable type bonds in the primary and secondary markets issued by sub-sovereign European governments. The analyses of both markets will be done separately to compare whether the determinants in the primary market coincide with those in the secondary market. The analyses will examine the period between February 2008 and December 2013 using data panel estimations. The conclusions are that both markets are approximately identical behavior and the signs of the variables matched what was expected in nearly every case. Also, we concluded that the most important in determining the spread sub-sovereign variable is the sprea…
Complexity in project co-creation of knowledge for innovation
2020
The European Union (EU) promotes collaboration across functions and borders in its funded innovation projects, which are seen as complex collaboration to co-create knowledge. This requires the engagement of multiple stakeholders throughout the duration of the project. To probe complexity in EU-funded innovation projects the research question is: How does complexity affect the co-creation of knowledge in innovation projects, according to project participants? The data for this study was collected from project experts in the form of short narratives, using a questionnaire based on the elements of complexity of Mitleton-Kelly (2003). The results indicate that complexity characterises the co-cr…
Higher education in the fight against poverty from the capabilities approach: The case of Spain
2017
Abstract This article describes relative poverty in Spain in relation to the other States in the European Union, following the European indicator AROPE. The official data provided by the National Statistical Institute of Spain and by Eurostat, refer to the year 2014 (the last one for which definitive data are available is 2015). Given the relative poverty of Spanish population, the failure of conventional economic theories, which conceive social development as GDP growth, is clear, and it is argued in favour of the human capabilities approach as a more adequate option for development, from a theoretical-practical point of view, for the reduction and/or eradication of poverty, as well as the…
El concepto de informe integrado como innovación en reporting corporativo
2016
ResumenLa información integrada (o informe integrado [IR]) es una de las innovaciones más recientes dentro de la corriente relacionada con informes de sostenibilidad e información no financiera en el mundo. Aunque algunas compañías comenzaron prácticas de IR en la década del 2000 (Eccles y Krzus, 2010), la presentación de informes integrados ha sido reconocida solo desde 2010, como la mejor manera de obtener un panorama completo del valor de las empresas, superando las limitaciones de los informes tradicionales (Eccles y Krzus, 2010; Jensen y Berg, 2012; Abeysekera, 2013).Nuestra investigación tiene como objetivo analizar esta innovadora corriente de presentación de informes. Para ello, pri…