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Artículo
Información sobre I+D y valoración de empresas. El caso del sector automotriz en Estados Unidos de Norteamérica y Reino Unido
(2012)
Los Principios de Contabilidad Generalmente Aceptados en EE.UU. requieren del tratamiento como gasto de las inversiones de I+D. Sin embargo, las Normas Internacionales de Información Financiera permiten su capitalización ...
Artículo
Contribution of Finance to the Low Carbon Economy
(Scientific Research Publishing, 2011)
Given the advent and spread of carbon assets, as well as the rapid development of financial markets and transactions related with them, this paper intends to achieve the objective of categorizing these phenomena and ...
Artículo
Docencia, investigación y burnout: el síndrome del quemado en profesores universitarios de Contabilidad
(Universidad de Murcia. Servicio de Publicaciones, 2013)
El síndrome de quemarse por el trabajo (SQT), por su alto coste social, ha sido objeto de numerosos estudios. Sin embargo, los instrumentos disponibles no tienen en cuenta la multiplicidad de tareas que caracterizan el ...
Artículo
Appointing Women to Boards: Is There a Cultural Bias?
(Springer, 2015)
Companies that are serious about corporate governance and business ethics are turning their attention to gender diversity at the most senior levels of business (Institute of Business Ethics, Business Ethics Briefing 21:1, ...
Artículo
Hidden voices in higher education: inclusive policies and practices in social science and law classrooms
(Routledge. Taylor & Francis, 2015)
This paper pertains to a broader biographical-narrative research project which studies barriers and support as identified by students with disabilities at a Spanish University (Barriers and Support That Disabled Students ...
Artículo
Migration and instabilities in institutionalized practices: a case study of a total quality management system in a Spanish electricity company
(2011)
This paper presents empirical evidence on the attempts to migrate a Total Quality Management (TQM) practice of an acquired firm to the acquiring firm upon a takeover. The migration of the TQM was largely unsuccessful as ...
Artículo
Determinants of the effective tax rate in the tourism sector: a dynamic panel data model
(Escola Superior de Gestão, Hotelaria e Turismo da Universidade do Algarve, 2017)
This paper presents a dynamic model of the Effective Tax Rate (ETR) in the tourism sector. A dynamic model where the lagged endogenous variable ETR has been included as a regressor to identify the dynamic structure of the ...
Artículo
Communication apprehension and students’ educational choices: An exploratory analysis of Spanish secondary education students
(Emerald, 2017)
Purpose - The literature evidences the effects of communication apprehension (CA), defined as the level of fear and anxiety associated with either real or anticipated communication, on educational efforts and suggests ...
Artículo
Responsabilidad social y discapacidad intelectual
(Consejo Superior de Investigaciones Científicas (CSIC), 2014)
Hay muchos aspectos de la responsabilidad social corporativa que llegan a manifestarse de diferentes formas en diferentes entornos, pero los derechos humanos son uno de los tres aspectos más importantes. Este trabajo ...
Artículo
Financial performance of socially responsible firms: the short- and long-term impact
(MDPI (Multidisciplinary Digital Publishing Institute), 2017)
The pressure of society for firms to adopt socially responsible behavior is evident. Yet, Corporate Social Responsibility (CSR) needs an economic justification. In response to this, there exists a comprehensive literature ...