2014. vol. 10, núm. 5
http://hdl.handle.net/2099/16099
2024-03-28T15:39:56ZRediseñando el trabajo en las aulas universitarias: factores relacionados con la satisfacción en estudiantes de ingeniería y administración de empresas
http://hdl.handle.net/2099/16218
Rediseñando el trabajo en las aulas universitarias: factores relacionados con la satisfacción en estudiantes de ingeniería y administración de empresas
Marin Garcia, Juan A.; Martínez Gómez, Mónica; Giraldo O’Meara, Martha
Objeto: Con este trabajo se pretende analizar cómo afectan las características del contexto del aprendizaje, es decir, cómo es el trabajo de los estudiantes en la asignatura, al potencial motivador de la asignatura y a la satisfacción de los estudiantes. Diseño/metodología/enfoque: Mediante ecuaciones estructurales (SEM) se ha analizado los datos de una muestra transversal (cursos 2008, 2009 y 2010) de 535 estudiantes de ingeniería industrial y administración de empresas, de una universidad pública española. Aportaciones y resultados: Los resultados, utilizando un instrumento validado y adaptado al mundo docente, demuestran la asociación existente entre las características del tipo de trabajo de los estudiantes, el perfil motivador de la asignatura y la satisfacción Limitaciones: La escala de identidad no tiene un ajuste excesivamente bueno y sus resultados deberían considerarse tentativos. La muestra es limitada para generalizar las conclusiones, debería extenderse en el futuro a otras universidades y contemplar estudiantes de posgrado. Originalidad / Valor añadido: En este trabajo confirmamos que se cumple el modelo JDS adaptado a la docencia. Comprobamos que las variedad, la identidad, la significación, la autonomía, la retroalimentación del puesto y la retroalimentación social son elementos de un constructo de segundo orden que representa el perfil motivador de la asignatura y que los valores de este constructo están relacionados positive, significativa y sustancialmente con la satisfacción general percibida por el estudiante. También hemos comprobado que estas relaciones se mantienen en muestras de alumnos de diferentes años o de titulaciones bastante dispares. Gracias a ello, los profesionales docentes pueden utilizar el modelo de análisis y rediseño de puesto para ayudar a favorecer la motivación y la satisfacción de sus estudiantes. Purpose: We analyze how it affects the teaching model to motivational potential of the course and student satisfaction. Design/methodology: Using structural equation modeling (SEM) has analyzed data from a cross-section (2008, 2009 and 2010) of 535 students of industrial engineering and business administration, a Spanish public university. Findings: The results, using a validated instrument adapted to the teaching world, demonstrate the association between the characteristics of the type of student work, the motivating potential of the subject and satisfaction. Research limitations/implications: The Identity scale does not have good fit and the results should be considered tentative. The sample is limited and does not allow to generalize the findings, it should be extended in the future to include other universities and graduate students. Originality/value: This work confirm that the JDS model adapted to teaching is met. We found that the variety, identity, significance, autonomy, job feedback and social feedback are elements of a second-order construct representing the motivating potential of the subject and that the values of this construct are positively related, significantly and substantially to the overall satisfaction perceived by the student. We have also found that these relationships are maintained on samples of students from different years or rather different degrees. As a result, education professionals can use the model for analysis and redesign of jobs to help foster motivation and student satisfaction
2015-03-19T12:46:38ZMarin Garcia, Juan A.Martínez Gómez, MónicaGiraldo O’Meara, MarthaObjeto: Con este trabajo se pretende analizar cómo afectan las características del contexto del aprendizaje, es decir, cómo es el trabajo de los estudiantes en la asignatura, al potencial motivador de la asignatura y a la satisfacción de los estudiantes. Diseño/metodología/enfoque: Mediante ecuaciones estructurales (SEM) se ha analizado los datos de una muestra transversal (cursos 2008, 2009 y 2010) de 535 estudiantes de ingeniería industrial y administración de empresas, de una universidad pública española. Aportaciones y resultados: Los resultados, utilizando un instrumento validado y adaptado al mundo docente, demuestran la asociación existente entre las características del tipo de trabajo de los estudiantes, el perfil motivador de la asignatura y la satisfacción Limitaciones: La escala de identidad no tiene un ajuste excesivamente bueno y sus resultados deberían considerarse tentativos. La muestra es limitada para generalizar las conclusiones, debería extenderse en el futuro a otras universidades y contemplar estudiantes de posgrado. Originalidad / Valor añadido: En este trabajo confirmamos que se cumple el modelo JDS adaptado a la docencia. Comprobamos que las variedad, la identidad, la significación, la autonomía, la retroalimentación del puesto y la retroalimentación social son elementos de un constructo de segundo orden que representa el perfil motivador de la asignatura y que los valores de este constructo están relacionados positive, significativa y sustancialmente con la satisfacción general percibida por el estudiante. También hemos comprobado que estas relaciones se mantienen en muestras de alumnos de diferentes años o de titulaciones bastante dispares. Gracias a ello, los profesionales docentes pueden utilizar el modelo de análisis y rediseño de puesto para ayudar a favorecer la motivación y la satisfacción de sus estudiantes. Purpose: We analyze how it affects the teaching model to motivational potential of the course and student satisfaction. Design/methodology: Using structural equation modeling (SEM) has analyzed data from a cross-section (2008, 2009 and 2010) of 535 students of industrial engineering and business administration, a Spanish public university. Findings: The results, using a validated instrument adapted to the teaching world, demonstrate the association between the characteristics of the type of student work, the motivating potential of the subject and satisfaction. Research limitations/implications: The Identity scale does not have good fit and the results should be considered tentative. The sample is limited and does not allow to generalize the findings, it should be extended in the future to include other universities and graduate students. Originality/value: This work confirm that the JDS model adapted to teaching is met. We found that the variety, identity, significance, autonomy, job feedback and social feedback are elements of a second-order construct representing the motivating potential of the subject and that the values of this construct are positively related, significantly and substantially to the overall satisfaction perceived by the student. We have also found that these relationships are maintained on samples of students from different years or rather different degrees. As a result, education professionals can use the model for analysis and redesign of jobs to help foster motivation and student satisfactionLa gestión del talento: líneas de trabajo y procesos clave
http://hdl.handle.net/2099/16217
La gestión del talento: líneas de trabajo y procesos clave
Alonso, Alvaro; García Muiña, Fernando Enrique
Objeto: La gestión del talento supone hoy en día un reto para las empresas, toda vez que la aportación de valor se produce cada vez más desde el área del capital intangible. El paradigma actual de expansión de la tecnología y dinamismo competitivo, hace de la gestión del talento que las compañías realizan, un factor crítico del éxito en los actuals mercados. Sin embargo, no existe un marco teórico de general aceptación ni estudios empíricos que demuestren suficientemente el papel de la gestión del talento en la creación de ventajas competitivas. Por ello, el primer objetivo de este trabajo es el análisis de la evolución de la gestión del talento, para comprender con mayor detalle sus dimensiones fundamentales: personas y puestos clave de la organización. A partir de estas dimensiones, como segundo objetivo de la investigación, se proponer clasificar y caracterizar la literatura alrededor de cuatro vías alternativas de estudio, según el tratamiento que reciban tales dimensiones y, por tanto, mejorar la comprensión del papel de la gestión del talento en la estrategia empresarial. Diseño/metodología/enfoque: Para el desarrollo del trabajo se han seleccionado las principales contribuciones al campo de la gestión del talento, destacando especialmente ciertos metanálisis de gran reconocimiento entre la comunidad científica (Lewis & Heckman, 2006; Collings & Mellahi, 2009; Tarique & Schuler, 2010). Además, se han seleccionado trabajos adicionales publicados en revistas de impacto incluidas en ABI/Inform, Science Direct, SCOPUS y EBSCO (Business Source Complete), a través de las palabras clave “Gestión de talento”, “Plan de gestión de talento”, “Modelo de gestión de talento”, y sus equivalentes en inglés “Talent management” “Talent Management plans/systems” y “Talent management frame/model”. Aportaciones y resultados: De la revisión mencionada, se extrae la existencia de diferentes formas de entender la gestión de talento y de aplicarla en las organizaciones e, incluso, diferentes formas de entender lo que es el talento en sí mismo. Para ello, se describen las dimensiones básicas de la gestión del talento (personas y puestos clave) y se establecen cuatro vías alternativas de gestión de talento, según el tratamiento de dichas dimensiones. Además, concluimos que todo plan de talento comprende los procesos o fases de: atracción, selección, identificación, desarrollo y retención. Originalidad / Valor añadido: A diferencia de otras propuestas, consideramos necesario incorporar una vía de estudio adicional en torno a las posiciones o puestos clave de la organización. De este modo, se facilita la caracterización y catalogación de la literatura previa, así como el análisis comparado de las heterogéneas definiciones sobre talento y gestión de talento. Además, proponemos que la gestión del talento no solo es un instrumento al servicio de la implantación o puesta en marcha de la estrategia, sino que cabe situarla desde el inicio del proceso estratégico, esto es, desde la formulación estratégica. De este modo, apostamos por el planteamiento defendido desde la tercera vía de estudio, tal y como se describirá en el trabajo. Purpose: Talent management represents today a challenge for companies, since the contribution of value comes increasingly from the area of intangible capital. The current paradigm of expanding technology and competitive dynamics, makes talent management that companies realize a critical success factor in today's markets. However, there is no generally accepted theoretical framework and empirical studies sufficient to demonstrate the role of talent management in creating competitive advantage. Therefore, the first objective of this paper is to analyze the evolution of talent management, to understand more deeply their fundamental dimensions: people and key positions in the organization. From these dimensions, as a second objective of the research is proposed to classify and characterize the literature about four alternative ways of study, according to the treatment they receive such dimensions and thus improve understanding of the role of talent management in business strategy. Design/methodology: To develop this paper we have selected the major contributions to the field of talent management, with particular emphasis on certain meta-analysis very quoted by the scientific community (Lewis & Heckman, 2006; Collings & Mellahi, 2009; Tarique & Schuler, 2010). In addition we have select additional papers published in high impact journals seen in ABI/Inform, Science Direct, SCOPUS, and EBSCO (Business Source Complete), through the keywords "Gestión del Talento", "Plan de Gestión del Talento" and "Modelo de Gestión de Talento" and its English equivalent "Talent Management", "Talent Management Plans/Systems" and "Talent Management Framework/Model". Findings: From this review, we extracted the existence of different ways of understanding and talent management apply in organizations and even different understandings of what is talent itself. For this, we describe the basic dimensions of talent management (people and key positions) and four alternative ways are established talent management as the treatment of these dimensions. Furthermore, we conclude that any talent plan includes processes or phases: attraction, selection, identification, development and retention. Originality/value: Unlike other proposals, we consider it necessary to incorporate an additional referral study around key positions in the organization. Thus, characterization and cataloging of the previous literature is provided, as well as comparative analysis of heterogeneous definitions of talent and talent management. Furthermore, we propose that talent management is not just a tool for the implementation of the strategy, but it is situate since the start of the strategic process, that is, from strategic formulation. Thus, we focus on the approach advocated from the third line of study
2015-03-19T11:37:44ZAlonso, AlvaroGarcía Muiña, Fernando EnriqueObjeto: La gestión del talento supone hoy en día un reto para las empresas, toda vez que la aportación de valor se produce cada vez más desde el área del capital intangible. El paradigma actual de expansión de la tecnología y dinamismo competitivo, hace de la gestión del talento que las compañías realizan, un factor crítico del éxito en los actuals mercados. Sin embargo, no existe un marco teórico de general aceptación ni estudios empíricos que demuestren suficientemente el papel de la gestión del talento en la creación de ventajas competitivas. Por ello, el primer objetivo de este trabajo es el análisis de la evolución de la gestión del talento, para comprender con mayor detalle sus dimensiones fundamentales: personas y puestos clave de la organización. A partir de estas dimensiones, como segundo objetivo de la investigación, se proponer clasificar y caracterizar la literatura alrededor de cuatro vías alternativas de estudio, según el tratamiento que reciban tales dimensiones y, por tanto, mejorar la comprensión del papel de la gestión del talento en la estrategia empresarial. Diseño/metodología/enfoque: Para el desarrollo del trabajo se han seleccionado las principales contribuciones al campo de la gestión del talento, destacando especialmente ciertos metanálisis de gran reconocimiento entre la comunidad científica (Lewis & Heckman, 2006; Collings & Mellahi, 2009; Tarique & Schuler, 2010). Además, se han seleccionado trabajos adicionales publicados en revistas de impacto incluidas en ABI/Inform, Science Direct, SCOPUS y EBSCO (Business Source Complete), a través de las palabras clave “Gestión de talento”, “Plan de gestión de talento”, “Modelo de gestión de talento”, y sus equivalentes en inglés “Talent management” “Talent Management plans/systems” y “Talent management frame/model”. Aportaciones y resultados: De la revisión mencionada, se extrae la existencia de diferentes formas de entender la gestión de talento y de aplicarla en las organizaciones e, incluso, diferentes formas de entender lo que es el talento en sí mismo. Para ello, se describen las dimensiones básicas de la gestión del talento (personas y puestos clave) y se establecen cuatro vías alternativas de gestión de talento, según el tratamiento de dichas dimensiones. Además, concluimos que todo plan de talento comprende los procesos o fases de: atracción, selección, identificación, desarrollo y retención. Originalidad / Valor añadido: A diferencia de otras propuestas, consideramos necesario incorporar una vía de estudio adicional en torno a las posiciones o puestos clave de la organización. De este modo, se facilita la caracterización y catalogación de la literatura previa, así como el análisis comparado de las heterogéneas definiciones sobre talento y gestión de talento. Además, proponemos que la gestión del talento no solo es un instrumento al servicio de la implantación o puesta en marcha de la estrategia, sino que cabe situarla desde el inicio del proceso estratégico, esto es, desde la formulación estratégica. De este modo, apostamos por el planteamiento defendido desde la tercera vía de estudio, tal y como se describirá en el trabajo. Purpose: Talent management represents today a challenge for companies, since the contribution of value comes increasingly from the area of intangible capital. The current paradigm of expanding technology and competitive dynamics, makes talent management that companies realize a critical success factor in today's markets. However, there is no generally accepted theoretical framework and empirical studies sufficient to demonstrate the role of talent management in creating competitive advantage. Therefore, the first objective of this paper is to analyze the evolution of talent management, to understand more deeply their fundamental dimensions: people and key positions in the organization. From these dimensions, as a second objective of the research is proposed to classify and characterize the literature about four alternative ways of study, according to the treatment they receive such dimensions and thus improve understanding of the role of talent management in business strategy. Design/methodology: To develop this paper we have selected the major contributions to the field of talent management, with particular emphasis on certain meta-analysis very quoted by the scientific community (Lewis & Heckman, 2006; Collings & Mellahi, 2009; Tarique & Schuler, 2010). In addition we have select additional papers published in high impact journals seen in ABI/Inform, Science Direct, SCOPUS, and EBSCO (Business Source Complete), through the keywords "Gestión del Talento", "Plan de Gestión del Talento" and "Modelo de Gestión de Talento" and its English equivalent "Talent Management", "Talent Management Plans/Systems" and "Talent Management Framework/Model". Findings: From this review, we extracted the existence of different ways of understanding and talent management apply in organizations and even different understandings of what is talent itself. For this, we describe the basic dimensions of talent management (people and key positions) and four alternative ways are established talent management as the treatment of these dimensions. Furthermore, we conclude that any talent plan includes processes or phases: attraction, selection, identification, development and retention. Originality/value: Unlike other proposals, we consider it necessary to incorporate an additional referral study around key positions in the organization. Thus, characterization and cataloging of the previous literature is provided, as well as comparative analysis of heterogeneous definitions of talent and talent management. Furthermore, we propose that talent management is not just a tool for the implementation of the strategy, but it is situate since the start of the strategic process, that is, from strategic formulation. Thus, we focus on the approach advocated from the third line of studyLa gestión de los recursos humanos en los centros de fitness y su relación con el rendimiento organizacional
http://hdl.handle.net/2099/16216
La gestión de los recursos humanos en los centros de fitness y su relación con el rendimiento organizacional
García Fernández, Jerónimo; Fernández Gavira, Jesús; Pereira, Elsa; Carvalho, João
Objeto: El capital humano es imprescindible en organizaciones que prestan servicios deportivos. Sin embargo, son pocos los estudios que analizan cuáles son las prácticas que se llevan a cabo y si éstas, repercuten en que las organizaciones deportivas consigan mejores resultados. Por esta razón el objetivo de este trabajo es analizar las prácticas de gestión de recursos humanos en centros de fitness privados y la relación que se establece con el rendimiento organizacional. Diseño/metodología/enfoque: Cuestionario a 101 gerentes de centros de fitness privados españoles, realizando análisis factorial exploratorio y confirmatorio, y regresiones lineales entre las variables. Aportaciones y resultados: En organizaciones de fitness, los hallazgos muestran que las prácticas de formación, recompensa, comunicación y selección tienen una correlación positiva con el rendimiento organizacional. Limitaciones: El hecho de que se haya realizado un muestreo de conveniencia y en un país determinado reduce la extrapolación de los resultados al mercado. Originalidad / Valor añadido: En primer lugar, supone una contribución el hecho de que no existen estudios que analicen la gestión de los recursos humanos en organizaciones deportivas desde el punto de vista de los máximos dirigentes. Por otro lado, permite a los gestores de centros de fitness la adopción de prácticas para mejorar el rendimiento organizacional. Purpose: Human capital is essential in organizations providing sports services. However, there are few studies that examine what practices are carried out and whether they, affect sports organizations achieve better results are. Therefore the aim of this paper is to analyze the practices of human resource management in private fitness centers and the relationship established with organizational performance. Design/methodology: Questionnaire to 101 managers of private fitness centers in Spain, performing exploratory and confirmatory factor analysis, and linear regressions between the variables. Findings: In organizations of fitness, the findings show that training practices, reward, communication and selection are positively correlated with organizational performance. Research limitations/implications: The fact that you made a convenience sampling in a given country and reduce the extrapolation of the results to the market. Originality/value: First, it represents a contribution to the fact that there are no studies analyzing the management of human resources in sport organizations from the point of view of the top leaders. On the other hand, allows fitness center managers to adopt practices to improve organizational performance
2015-03-19T10:10:08ZGarcía Fernández, JerónimoFernández Gavira, JesúsPereira, ElsaCarvalho, JoãoObjeto: El capital humano es imprescindible en organizaciones que prestan servicios deportivos. Sin embargo, son pocos los estudios que analizan cuáles son las prácticas que se llevan a cabo y si éstas, repercuten en que las organizaciones deportivas consigan mejores resultados. Por esta razón el objetivo de este trabajo es analizar las prácticas de gestión de recursos humanos en centros de fitness privados y la relación que se establece con el rendimiento organizacional. Diseño/metodología/enfoque: Cuestionario a 101 gerentes de centros de fitness privados españoles, realizando análisis factorial exploratorio y confirmatorio, y regresiones lineales entre las variables. Aportaciones y resultados: En organizaciones de fitness, los hallazgos muestran que las prácticas de formación, recompensa, comunicación y selección tienen una correlación positiva con el rendimiento organizacional. Limitaciones: El hecho de que se haya realizado un muestreo de conveniencia y en un país determinado reduce la extrapolación de los resultados al mercado. Originalidad / Valor añadido: En primer lugar, supone una contribución el hecho de que no existen estudios que analicen la gestión de los recursos humanos en organizaciones deportivas desde el punto de vista de los máximos dirigentes. Por otro lado, permite a los gestores de centros de fitness la adopción de prácticas para mejorar el rendimiento organizacional. Purpose: Human capital is essential in organizations providing sports services. However, there are few studies that examine what practices are carried out and whether they, affect sports organizations achieve better results are. Therefore the aim of this paper is to analyze the practices of human resource management in private fitness centers and the relationship established with organizational performance. Design/methodology: Questionnaire to 101 managers of private fitness centers in Spain, performing exploratory and confirmatory factor analysis, and linear regressions between the variables. Findings: In organizations of fitness, the findings show that training practices, reward, communication and selection are positively correlated with organizational performance. Research limitations/implications: The fact that you made a convenience sampling in a given country and reduce the extrapolation of the results to the market. Originality/value: First, it represents a contribution to the fact that there are no studies analyzing the management of human resources in sport organizations from the point of view of the top leaders. On the other hand, allows fitness center managers to adopt practices to improve organizational performanceAnàlisi econòmica financera de les empreses gaseles de la Catalunya Central
http://hdl.handle.net/2099/16188
Anàlisi econòmica financera de les empreses gaseles de la Catalunya Central
Arimany-Serrat, Núria; Nylund, Petra A.; Ferràs-Hernández, Xavier; Ferrés Freixanet, Montse; Sabata Aliberch, Anna
Objecte: El present treball reflecteix l'anàlisi econòmica financera de les empreses gaseles de la Catalunya Central. S'han considerat les empreses gaseles per ser les empreses tractores de l'economia d'un territori i per tant ens interessa veure la seva salut empresarial en el període analitzat. L'estudi posiciona aquestes indústries i presenta els principals indicadors econòmics i financers per tal de diagnosticar la salut d'aquestes empreses en el període 2008-2012 mitjançant una anàlisi a curt i llarg termini, una anàlisi de resultats i una anàlisi dels canvis patrimonials i dels fluxos d'efectiu d'aquestes empreses gasela. Disseny/metodologia: Les dades utilitzades provenen dels estats comptables d'aquestes empreses de la base de dades SABI en el període 2008-2012, en concret, es recull una mostra d'empreses industrials de les comarques de la Catalunya Centralque tenen un mínim de 5 treballadors, que tenen un creixement de les vendes en els últims anys d'un 6% i que tenen una rendibilitat econòmica mínima d'un 5% sobre les que es porta a terme l'anàlisi econòmica financera mitjançant l'estadística descriptiva oportuna i una anàlisi de regressions arribant a uns resultats i conclusions. Aportacions i resultats: L'estudi permet assenyalar que les empreses gaseles en aquest període gaudeixen d'una bona salut econòmica i financera, amb un reduït nombre d'empreses que concentren gran part de les vendes. Són empreses amb un creixement equilibrat ja que tenen una gestió eficient dels actius, una gestió financera prudent (excepte per les empreses de menys número dels treballadors) i una bona gestió de les despeses. Són empreses solvents, amb un endeutament acceptable, però de mala qualitat,i una rendibilitat dels actius amb tendència a l’alça i dels recursos propis més moderada. Limitacions: Seria convenient ampliar la mostra a altres comarques i arribar a dades actuals per confirmar els canvis de tendència en l'anàlisi econòmica i financera. Implicacions pràctiques: Permet valorar la projecció d'aquestes empreses en els últims anys a Catalunya, per prendre les oportunes decisions econòmiques al respecte. Implicacions socials: Els resultats permeten posar de manifest situacions a corregir per part de les empreses per poder seguir ben posicionades. Valor afegit: Per aquestes empreses dóna informacions econòmiques i financeres rellevants de la salut empresarial per assumir els reptes de futur i el manteniment de la seva posició. Purpose: The present study reflects the financial and economic analysis of gazelle firms in Central Catalonia. Gazelle firms are considered as drivers of the economy of a territory. We are therefore interested in examining the financial health of these firms during the analyzed period. The study classifies these companies and presents the main economic and financial indicators in order to diagnose the health of these companies during the period 2008-2012. We conduct a short-and long-term financial analysis, an analysis of the results, and an analysis of changes in equity and cash flows of these gazelle firms. Design/methodology: We use data of the financial statements of these firms during the period 2008-2012 from the SABI database. In particular, the sample contains industrial enterprises in the subprovinces of Central Catalonia which have a minimum of 5 employees, have had a 6% sales growth in recent years, and have a minimum financial return of 5%. We conduct a financial and economic analysis with the appropriate descriptive statistics and regression analysis, resulting in findings and conclusions. Findings: The study indicates that the gazelle firms enjoyed good economic and financial health during the examined period. A reduced number of firms stood for most of the sales. These are firms with a balanced growth, since they have an efficient management of assets, prudent financial management (except for companies with few employees) and good cost management. The firms are solvent with a debt that is acceptable but of poor quality. They present an upward trend regarding return on assets, with a more moderate increase in equity. Research limitations/implications: It would be interesting to extend the sample to other subprovinces and to use current data to confirm the changing trends identified in the economic and financial analysis. Practical implications: The findings permit an assessment of the positioning of these firms in Catalonia during recent years, in order to make appropriate economic decisions. Social implications: The results allow us to highlight situations that firms can improve in order to maintain their good positioning in the market. Originality/value: For these companies, we provide financial and economic information regarding firm health for assuming future challenges and maintaining their current positioning
2015-03-11T10:24:37ZArimany-Serrat, NúriaNylund, Petra A.Ferràs-Hernández, XavierFerrés Freixanet, MontseSabata Aliberch, AnnaObjecte: El present treball reflecteix l'anàlisi econòmica financera de les empreses gaseles de la Catalunya Central. S'han considerat les empreses gaseles per ser les empreses tractores de l'economia d'un territori i per tant ens interessa veure la seva salut empresarial en el període analitzat. L'estudi posiciona aquestes indústries i presenta els principals indicadors econòmics i financers per tal de diagnosticar la salut d'aquestes empreses en el període 2008-2012 mitjançant una anàlisi a curt i llarg termini, una anàlisi de resultats i una anàlisi dels canvis patrimonials i dels fluxos d'efectiu d'aquestes empreses gasela. Disseny/metodologia: Les dades utilitzades provenen dels estats comptables d'aquestes empreses de la base de dades SABI en el període 2008-2012, en concret, es recull una mostra d'empreses industrials de les comarques de la Catalunya Centralque tenen un mínim de 5 treballadors, que tenen un creixement de les vendes en els últims anys d'un 6% i que tenen una rendibilitat econòmica mínima d'un 5% sobre les que es porta a terme l'anàlisi econòmica financera mitjançant l'estadística descriptiva oportuna i una anàlisi de regressions arribant a uns resultats i conclusions. Aportacions i resultats: L'estudi permet assenyalar que les empreses gaseles en aquest període gaudeixen d'una bona salut econòmica i financera, amb un reduït nombre d'empreses que concentren gran part de les vendes. Són empreses amb un creixement equilibrat ja que tenen una gestió eficient dels actius, una gestió financera prudent (excepte per les empreses de menys número dels treballadors) i una bona gestió de les despeses. Són empreses solvents, amb un endeutament acceptable, però de mala qualitat,i una rendibilitat dels actius amb tendència a l’alça i dels recursos propis més moderada. Limitacions: Seria convenient ampliar la mostra a altres comarques i arribar a dades actuals per confirmar els canvis de tendència en l'anàlisi econòmica i financera. Implicacions pràctiques: Permet valorar la projecció d'aquestes empreses en els últims anys a Catalunya, per prendre les oportunes decisions econòmiques al respecte. Implicacions socials: Els resultats permeten posar de manifest situacions a corregir per part de les empreses per poder seguir ben posicionades. Valor afegit: Per aquestes empreses dóna informacions econòmiques i financeres rellevants de la salut empresarial per assumir els reptes de futur i el manteniment de la seva posició. Purpose: The present study reflects the financial and economic analysis of gazelle firms in Central Catalonia. Gazelle firms are considered as drivers of the economy of a territory. We are therefore interested in examining the financial health of these firms during the analyzed period. The study classifies these companies and presents the main economic and financial indicators in order to diagnose the health of these companies during the period 2008-2012. We conduct a short-and long-term financial analysis, an analysis of the results, and an analysis of changes in equity and cash flows of these gazelle firms. Design/methodology: We use data of the financial statements of these firms during the period 2008-2012 from the SABI database. In particular, the sample contains industrial enterprises in the subprovinces of Central Catalonia which have a minimum of 5 employees, have had a 6% sales growth in recent years, and have a minimum financial return of 5%. We conduct a financial and economic analysis with the appropriate descriptive statistics and regression analysis, resulting in findings and conclusions. Findings: The study indicates that the gazelle firms enjoyed good economic and financial health during the examined period. A reduced number of firms stood for most of the sales. These are firms with a balanced growth, since they have an efficient management of assets, prudent financial management (except for companies with few employees) and good cost management. The firms are solvent with a debt that is acceptable but of poor quality. They present an upward trend regarding return on assets, with a more moderate increase in equity. Research limitations/implications: It would be interesting to extend the sample to other subprovinces and to use current data to confirm the changing trends identified in the economic and financial analysis. Practical implications: The findings permit an assessment of the positioning of these firms in Catalonia during recent years, in order to make appropriate economic decisions. Social implications: The results allow us to highlight situations that firms can improve in order to maintain their good positioning in the market. Originality/value: For these companies, we provide financial and economic information regarding firm health for assuming future challenges and maintaining their current positioningAbsorptive capacity and smart companies
http://hdl.handle.net/2099/16187
Absorptive capacity and smart companies
Moro González, Patricia; Garcia Muiña, Fernando E.
Purpose: The current competitive environment is substantially modifying the organizations’ learning processes due to a global increase of available information allowing this to be transformed into knowledge. This opportunity has been exploited since the nineties by the tools of “Business Analytics” and “Business Intelligence” but, nevertheless, being integrated in the study of new organizational capacities engaged in the process of creating intelligence inside organizations is still an outstanding task. The review of the concept of absorptive capacity and a detailed study from the perspective of this new reality will be the main objective of study of this paper. Design/methodology/approach: By comparing classical absorptive capacity and absorptive capacity from the point of view of information management tools in each one of the three stages of the organizational learning cycle, some gaps of the former are overcome/fulfilled. The academic/bibliographical references provided in this paper have been obtained from ISI web of knowledge, Scopus and Dialnet data bases, supporting the state of affairs on absorptive capacity and thereafter filtering by "Business Intelligence" and "Business Analytics". Specialized websites and Business Schools` Publications there have also been included, crowning the content on information management tools used that are currently used in the strategic consulting. Findings: Our contribution to the literature is the development of "smart absorptive capacity". This is a new capacity emerging from the reformulation of the classical concept of absorptive capacity wherein some aspects of its definition that might have been omitted are emphasized. The result of this new approach is the creation of a new Theoretical Model of Organizational Intelligence, which aims to explain, within the framework of the Resources and Capabilities Theory, the competitive advantage achieved by the so-called smart companies. Originality/value: This paper presents a novel integration of various concepts: the concept of absorptive capacity from academic research and strategic consulting associated with the tools of information management. This allows us to develop better management practices by obtaining profit from these investments and facilitating the creation of intelligence inside organizations
2015-03-11T09:04:48ZMoro González, PatriciaGarcia Muiña, Fernando E.Purpose: The current competitive environment is substantially modifying the organizations’ learning processes due to a global increase of available information allowing this to be transformed into knowledge. This opportunity has been exploited since the nineties by the tools of “Business Analytics” and “Business Intelligence” but, nevertheless, being integrated in the study of new organizational capacities engaged in the process of creating intelligence inside organizations is still an outstanding task. The review of the concept of absorptive capacity and a detailed study from the perspective of this new reality will be the main objective of study of this paper. Design/methodology/approach: By comparing classical absorptive capacity and absorptive capacity from the point of view of information management tools in each one of the three stages of the organizational learning cycle, some gaps of the former are overcome/fulfilled. The academic/bibliographical references provided in this paper have been obtained from ISI web of knowledge, Scopus and Dialnet data bases, supporting the state of affairs on absorptive capacity and thereafter filtering by "Business Intelligence" and "Business Analytics". Specialized websites and Business Schools` Publications there have also been included, crowning the content on information management tools used that are currently used in the strategic consulting. Findings: Our contribution to the literature is the development of "smart absorptive capacity". This is a new capacity emerging from the reformulation of the classical concept of absorptive capacity wherein some aspects of its definition that might have been omitted are emphasized. The result of this new approach is the creation of a new Theoretical Model of Organizational Intelligence, which aims to explain, within the framework of the Resources and Capabilities Theory, the competitive advantage achieved by the so-called smart companies. Originality/value: This paper presents a novel integration of various concepts: the concept of absorptive capacity from academic research and strategic consulting associated with the tools of information management. This allows us to develop better management practices by obtaining profit from these investments and facilitating the creation of intelligence inside organizationsLos principios cooperativos como capital intangible ante los desafíos del cooperativismo
http://hdl.handle.net/2099/16183
Los principios cooperativos como capital intangible ante los desafíos del cooperativismo
Ruiz Guerra, Ignacio; Quesada Rubio, José Manuel
Objeto: Valorización de los principios cooperativos como ventaja competitiva en el sector cooperativo agroalimentario. Diseño/metodología/enfoque: Aplicación del marco teórico de la intangibilidad a los principios cooperativos promulgados por la ACI y valorización de los mismos par un estudio cuantitativo y cualitativo sobre los conceptos planteados. Aportaciones y resultados: Se propone una valorización de los principios cooperativos para establecer la validez de los mismos en la realidad empresarial de las cooperativas agroalimentarias. El desarrollo del estudio corresponde a una realidad de la que se desprende que el sector cooperativo necesita de un mayor reconocimiento al exterior por parte de los mercados de las bondades de su modelo organizacional como ventaja competitiva. Limitaciones: El estudio parte de la limitación del uso de un método estadístico con un margen de confiabilidad exigente, pero difuso en la realidad. Implicaciones prácticas: El trabajo expone las características intangibles que supone la promulgación de los principios cooperativos por parte de la ACI y la evolución que han tenido los mismos y la conceptualización que los académicos y expertos han dado de ello. Esta caracterización supone, en un momento como el actual una ventaja competitiva en los mercados que aún no ha sido reconocida por los potenciales clientes. Implicaciones sociales: El sector cooperativo de manera teórica ha quedado enmarcado como una herramienta imprescindible para el desarrollo local en el medio rural y que ha favorecido la dinamización económica de los municipios en los que estas cooperativas están localizadas, y la importancia que tiene la labor que llevan a cabo con el entorno según lo prescrito por los principios cooperativos Originalidad / Valor añadido: El mundo empresarial ha pasado de pregonar la importancia de los valores y la ética en la gobernanza y en la responsabilidad social empresarial a hablar de las dificultades que tienen para sobrevivir en la crisis económica actual. El sector cooperativo se caracteriza por no haber sido un ejemplo de excesiva rentabilidad en los años de bonanza, pero sí que se caracteriza por estar sobrellevando de mejor manera las difíciles circunstancias de los mercados actuales por la ralentización del consumo. Los principios cooperativos han caracterizado un modelo organizacional y eso ha conllevado a que tengan un especial arraigo localizado y un planteamiento de gestión, ante las dificultades con mejores perspectivas que otros modelos empresariales. Purpose: Valuation of cooperative principles as a competitive advantage in the cooperative sector agribusiness. Design/methodology: Application of the theoretical framework of intangibility to cooperative principles promulgated by the ACI and recovery of the same pair a quantitative and qualitative study on the concepts presented. Findings: We propose an enhancement of cooperative principles to establish the validity of the same in the business world of agribusiness cooperatives. The development of the study corresponds to a reality that shows that the cooperative sector needs greater recognition overseas markets by the goodness of its organizational model as a competitive advantage. Research limitations/implications: The study is based on limiting the use of a statistical method with a margin of reliability demanding but diffuse in reality. Practical implications: The paper presents the characteristics intangibles involved the enactment of cooperative principles by the ACI and developments that have taken them and conceptualization that academics and experts have given it. This characterization is, in a time like this a competitive advantage in markets that have not yet been recognized by potential customers. Social implications: The cooperative sector in theory has been framed as a tool for local development in rural areas and has favoured the economic revitalization of the municipalities in which the cooperatives are located, and the importance of the work carried out with the environment as required by the cooperative principles. Originality/value: The business has gone from touting the importance of values and ethics in governance and corporate social responsibility to talk about the difficulties they have to survive in the current economic crisis. The cooperative sector is characterized by not being an example of excessive returns in the boom years, but it is characterized by a better way to be weathering the difficult current market circumstances by the slowdown in consumption. The cooperative principles have characterized an organizational model and that has led to having a particular attachment located and a management approach, given the difficulties with better prospects than other business models
2015-03-10T10:40:29ZRuiz Guerra, IgnacioQuesada Rubio, José ManuelObjeto: Valorización de los principios cooperativos como ventaja competitiva en el sector cooperativo agroalimentario. Diseño/metodología/enfoque: Aplicación del marco teórico de la intangibilidad a los principios cooperativos promulgados por la ACI y valorización de los mismos par un estudio cuantitativo y cualitativo sobre los conceptos planteados. Aportaciones y resultados: Se propone una valorización de los principios cooperativos para establecer la validez de los mismos en la realidad empresarial de las cooperativas agroalimentarias. El desarrollo del estudio corresponde a una realidad de la que se desprende que el sector cooperativo necesita de un mayor reconocimiento al exterior por parte de los mercados de las bondades de su modelo organizacional como ventaja competitiva. Limitaciones: El estudio parte de la limitación del uso de un método estadístico con un margen de confiabilidad exigente, pero difuso en la realidad. Implicaciones prácticas: El trabajo expone las características intangibles que supone la promulgación de los principios cooperativos por parte de la ACI y la evolución que han tenido los mismos y la conceptualización que los académicos y expertos han dado de ello. Esta caracterización supone, en un momento como el actual una ventaja competitiva en los mercados que aún no ha sido reconocida por los potenciales clientes. Implicaciones sociales: El sector cooperativo de manera teórica ha quedado enmarcado como una herramienta imprescindible para el desarrollo local en el medio rural y que ha favorecido la dinamización económica de los municipios en los que estas cooperativas están localizadas, y la importancia que tiene la labor que llevan a cabo con el entorno según lo prescrito por los principios cooperativos Originalidad / Valor añadido: El mundo empresarial ha pasado de pregonar la importancia de los valores y la ética en la gobernanza y en la responsabilidad social empresarial a hablar de las dificultades que tienen para sobrevivir en la crisis económica actual. El sector cooperativo se caracteriza por no haber sido un ejemplo de excesiva rentabilidad en los años de bonanza, pero sí que se caracteriza por estar sobrellevando de mejor manera las difíciles circunstancias de los mercados actuales por la ralentización del consumo. Los principios cooperativos han caracterizado un modelo organizacional y eso ha conllevado a que tengan un especial arraigo localizado y un planteamiento de gestión, ante las dificultades con mejores perspectivas que otros modelos empresariales. Purpose: Valuation of cooperative principles as a competitive advantage in the cooperative sector agribusiness. Design/methodology: Application of the theoretical framework of intangibility to cooperative principles promulgated by the ACI and recovery of the same pair a quantitative and qualitative study on the concepts presented. Findings: We propose an enhancement of cooperative principles to establish the validity of the same in the business world of agribusiness cooperatives. The development of the study corresponds to a reality that shows that the cooperative sector needs greater recognition overseas markets by the goodness of its organizational model as a competitive advantage. Research limitations/implications: The study is based on limiting the use of a statistical method with a margin of reliability demanding but diffuse in reality. Practical implications: The paper presents the characteristics intangibles involved the enactment of cooperative principles by the ACI and developments that have taken them and conceptualization that academics and experts have given it. This characterization is, in a time like this a competitive advantage in markets that have not yet been recognized by potential customers. Social implications: The cooperative sector in theory has been framed as a tool for local development in rural areas and has favoured the economic revitalization of the municipalities in which the cooperatives are located, and the importance of the work carried out with the environment as required by the cooperative principles. Originality/value: The business has gone from touting the importance of values and ethics in governance and corporate social responsibility to talk about the difficulties they have to survive in the current economic crisis. The cooperative sector is characterized by not being an example of excessive returns in the boom years, but it is characterized by a better way to be weathering the difficult current market circumstances by the slowdown in consumption. The cooperative principles have characterized an organizational model and that has led to having a particular attachment located and a management approach, given the difficulties with better prospects than other business modelsImportant motivators for buying green products
http://hdl.handle.net/2099/16182
Important motivators for buying green products
Kamyar Kianpour; Roya Anvari; Ahmad Jusoh; Muhammed Fauzi Othman
Purpose: To addresses the main motivators that influence customers to buy green products as well as well as profiling the decisions that shape their behavior. Design/methodology/approach: The authors have conducted a review of the major research related to consumers to identify motivational factors, to draw conclusions about their impact on buying green products. Factor analysis is conducted on the collected data to find the underlying factors that motivate consumers to buy green products and most importantly motivational factors were identified by T test. Findings: Results show that 1) Environmental Concern, Perceived Consumer Effectiveness, Consumer Knowledge 2) Laws and regulation and 3) Promotional Tools’ were the most important of motivators. Practical implications: The results could help companies, authorities, governments, producers, sellers to know what motivate customers to buy green products and persuade the customers for buying them. Social implications: Furthermore this research will indirectly contribute to increase the customers and public intention for buying green products which in turn will help to solve some of environmental issues and make less environmental side effect caused by products. It is notable that motivated consumers for buying green product will finally expect to have healthy life and clean environment which leads to a healthy and clean society. Originality/value: This article contributes to the literature on the customers’ intention for buying green products by filling the gap in the concrete issues of the customers’ motivation
2015-03-10T09:59:13ZKamyar KianpourRoya AnvariAhmad JusohMuhammed Fauzi OthmanPurpose: To addresses the main motivators that influence customers to buy green products as well as well as profiling the decisions that shape their behavior. Design/methodology/approach: The authors have conducted a review of the major research related to consumers to identify motivational factors, to draw conclusions about their impact on buying green products. Factor analysis is conducted on the collected data to find the underlying factors that motivate consumers to buy green products and most importantly motivational factors were identified by T test. Findings: Results show that 1) Environmental Concern, Perceived Consumer Effectiveness, Consumer Knowledge 2) Laws and regulation and 3) Promotional Tools’ were the most important of motivators. Practical implications: The results could help companies, authorities, governments, producers, sellers to know what motivate customers to buy green products and persuade the customers for buying them. Social implications: Furthermore this research will indirectly contribute to increase the customers and public intention for buying green products which in turn will help to solve some of environmental issues and make less environmental side effect caused by products. It is notable that motivated consumers for buying green product will finally expect to have healthy life and clean environment which leads to a healthy and clean society. Originality/value: This article contributes to the literature on the customers’ intention for buying green products by filling the gap in the concrete issues of the customers’ motivationGlobal Reporting Initiative (GRI) as recognized guidelines for sustainability reporting by spanish companies on the IBEX 35: homogeneity in their framework and added value in the relationship with financial entities
http://hdl.handle.net/2099/16179
Global Reporting Initiative (GRI) as recognized guidelines for sustainability reporting by spanish companies on the IBEX 35: homogeneity in their framework and added value in the relationship with financial entities
Ortiz Martínez, Esther; Marín Hernández, Salvador
Purpose: The goal of this paper is to show that among the different ways of reporting sustainability information, there is a majority acceptance of voluntary initiatives to establish a homogeneous framework for transparency. Design/methodology/approach: This paper analyses the non financial reporting disclosed in two years (2010 and 2011) by all the companies listed on the Spanish IBEX 35 in 2010. The methodology is based on the study of non financial reporting available on the websites of the companies analysed. Findings: The conclusions highlight that the Global Reporting Initiative sustainability reporting framework has been widely adopted by the firms studied as a global accepted standard in this non financial reporting and as the most important guidelines in this field. From this same descriptive point of view, we conclude that non financial entities which disclose have improved or maintained their banks ́ balance sheet positions. Research limitations/implications: This study is based on acceptance as a first step although it needs to be completed with a deeper analysis of the content and its suitability to the stakeholders ́ information requirements. This descriptive analysis is therefore a first step in continuing research in this field Originality/value: Disclosure of non financial information has been a miscellany of different practices depending on multiple variables. This paper sheds some light on this subject specifically in the comparability of non financial reporting and its relationship with other characteristics of firms
2015-03-09T11:27:35ZOrtiz Martínez, EstherMarín Hernández, SalvadorPurpose: The goal of this paper is to show that among the different ways of reporting sustainability information, there is a majority acceptance of voluntary initiatives to establish a homogeneous framework for transparency. Design/methodology/approach: This paper analyses the non financial reporting disclosed in two years (2010 and 2011) by all the companies listed on the Spanish IBEX 35 in 2010. The methodology is based on the study of non financial reporting available on the websites of the companies analysed. Findings: The conclusions highlight that the Global Reporting Initiative sustainability reporting framework has been widely adopted by the firms studied as a global accepted standard in this non financial reporting and as the most important guidelines in this field. From this same descriptive point of view, we conclude that non financial entities which disclose have improved or maintained their banks ́ balance sheet positions. Research limitations/implications: This study is based on acceptance as a first step although it needs to be completed with a deeper analysis of the content and its suitability to the stakeholders ́ information requirements. This descriptive analysis is therefore a first step in continuing research in this field Originality/value: Disclosure of non financial information has been a miscellany of different practices depending on multiple variables. This paper sheds some light on this subject specifically in the comparability of non financial reporting and its relationship with other characteristics of firms