Search results for "empreses"
showing 10 items of 132 documents
Presence of palm oil in foodstuffs: consumers' perception
2019
Purpose The purpose of this paper is to determine the presence of palm oil in food products on sale, and to study and compare consumers’ opinions about this oil type in Spain (importing country) and Peru (producing country). Design/methodology/approach Recent news published in both countries, which could influence consumer perceptions, were analysed. A study on the labelling of foodstuffs in Spain was carried out, as was a survey with Spanish and Peruvian consumers. Findings Palm oil was found in a large number of products and in a wide range of foods, especially those from the bakery sector. The percentages of saturated fats varied substantially within the same product type. Spanish consu…
La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35
2018
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…
Return on capital in Spanish tourism businesses: A comparative analysis of family vs non-family businesses
2016
The analysis of the keys to competitiveness in the tourism sector has an unquestionable justification for its importance in the Spanish economy and its global growth prospects. The need for a better understanding of the keys to the competitiveness of the tourism firm is also fuelled by the magnitude of the challenges that it faces and by the sector structure, characterised by a notable weight of family-owned businesses. The objective of this research lies precisely in developing a diagnosis of the return on capital of the tourism sector and the determinants of its evolution in the family business (FB) vs non-family business (NFB). Specifically, this study focuses on the analysis of both fir…
Clustering the mediators between the sales control systems and the sales performance using the AMO model: A narrative systematic literature review
2018
[EN] Purpose: To identify all types of sales force control systems in the academic literature, and to cluster the mediators between these controls and the performances, according to the AMO model (abilities, motivations, and opportunities), analysing how each of these three groups of mediators are influenced by control systems, and how they impact on the sales performance, using a systematic literature review. Design/methodology: Scientific papers published during the last 32 years, using as databases: Business Source Premier (EBSCO), Science Direct, Scopus, Web of Science, and Google Scholar. Business, Management and Social Sciences were taken as selection fields. False positives identific…
Psychometric properties of the interaction on supervised classes scale (ISCS)
2016
Objeto: La presente investigación se centra en la construcción y validación de una escala diseñada para evaluar la calidad de la clases dirigidas: Escala de Interacción en las Clases Dirigidas (EICD). Diseño/metodología/enfoque: Se trata de un estudio descriptivo correlacional. Para la elaboración de la escala se recurrió a tres fases diferenciadas en las que diferentes expertos evaluaron la adecuación de los ítems, finalmente se estudiaron las propiedades psicométricas de la versión final en una muestra de 314 socios (69.1% mujeres) con edades entre los 18 y los 77 con una media de 39.33 años (DT=12.25). Aportaciones y resultados: La escala presenta una validez y fiabilidad adecuadas, sien…
Special Issue: Current Trends in Research in Accounting Finance and Management Control
2017
On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control." The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016: XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”, X Iberoamerican Congress of Management Accounting, III International Congress on Port Management.More than 200 papers were presented to these events. After being peer-reviewed by a scientific committee made up of 50 professionals, 123 papers were selected. Then, t…
A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization
2022
[EN] This paper presents a bibliometric analysis of articles on the topic of non-financial information (NFI) reporting. The exponential growth over the last decade (90% of the articles were published in the last 10 years) indicates the relevance of the topic, but little is known about the structure and extent of research in this academic field. The purpose of this article is to provide a structured and up-to-date picture of the state of the art on the topic. We analyse the most relevant articles, authors, journals, countries and organizations. The analysis includes 3113 articles, collected from the Web of Science (WoS) Core Collection from 1970 —when the first two articles on the topic were…
Systematic literature review of interpretative positions and potential sources of resistance to change in organizations
2022
Purpose: This article addresses the main concerns of existing literature about resistance to change (RC) in organizations, namely the limited interpretative position regarding RC focusing mainly on negative aspects and excluding potential benefits, and the poor consensus or even understanding of RC sources in organizations. Design/methodology: To approach our goal, a systematic literature review will be carried out. The initial sample, obtained using reproducible search algorithms on Scopus and Web of Science, comprises 65 papers. After applying five inclusion/exclusion criteria supported by previous systematic reviews, the final sample consists of 30 papers. Findings: This article demonstr…
Los empleados de las entidades de créditos españolas, desde una óptica de responsabilidad social empresarial
2015
La exigencia de la sociedad occidental de considerar algo más que beneficios económicos por parte de las entidades de crédito, requiere y reclama beneficios sociales. Es cada vez mayor, el convencimiento de que la repercusión de las actividades de una entidad de crédito en los derechos humanos de sus empleados y de las comunidades locales, sobrepasa el ámbito de los derechos laborales. El objetivo es evaluar si las entidades de crédito con mayor sensibilidad hacia Responsabilidad Social Empresarial implementan prácticas de valores compartidos con sus empleados. El trabajo de campo se realizó a través de una encuesta postal contestada por los responsables de la Responsabilidad Social Empresa…
Impact of Industrial SMEs in the Environment Conservation : A Systematic Mapping Study
2020
Small and medium-sized companies have an impact on the environment where they operate. In some cases, the effects on the environment can be significant within local communities leading to a series of negative processes, such as emission pollution into the atmosphere, the discharges to rivers and seas, the production of waste; in some cases, it makes the contamination to the soil. This paper presents the results of the systematic mapping study aimed at assessing environmental management in industrial SMEs. Descriptive studies of SMEs emphasize their poor environmental commitment, describing them as primarily interested in controlling pollutant emissions just to comply with regulations. Ninet…