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El objetivo del estudio consiste en identificar los problemas a los que se han enfrentado las centrales de compras cooperativas en las diferentes etapas de su ciclo de vida. La metodología utilizada es el estudio de casos. El muestreo son dos casos específicos que son escogidos por ser reveladores y ejemplos extremos. Por un lado, la CCFACC, una incipiente central de compras cooperativa argentina, y, por el otro, la Coop Italia, un modelo con amplia trayectoria en el mercado, con resultados comprobados y con proyecciones de mayor crecimiento. Además, resulta interesante que cada uno de los casos se ubica contextos y continentes diferentes. La identificación de los problemas de las centrales de compras cooperativas diferenciados por etapa del ciclo de vida, así como las formas de solucionarlos, en caso de encontrarlas, aportan a mejorar el desempeño del movimiento cooperativo. Se identifican claramente los problemas que sufren las centrales de compras cooperativas con el fin de poder conocerlos y tomar acciones para evitarlos en el caso de una nueva experiencia. El presente trabajo ha aportado a la bibliografía el estudio de dos casos de centrales de compras cooperativas situadas en contextos diferentes y en distintas fases del ciclo de vida, distinguiendo los problemas enfrentados y las formas de solucionarlos., The aim of the study is to identify the problems faced by cooperative purchasing centers during the different stages of their life cycle. Design/methodology: The methodology used is the case study. The cases chosen correspond to two specific cases revealing extreme examples. On one hand the CCFACC, an incipient Argentine cooperative purchasing center, and, on the other, Coop Italia, a model with a long history in the market, with proven results and projections of great growth. In addition, it is interesting that each of the cases is located on different contexts and continents. The identification of the problems of the cooperative purchasing centers differentiated by stage of the life cycle, as well as the ways of solving them, if found, can contribute to improve the performance of the cooperative movement. The problems experienced by cooperative purchasing centers are clearly identified in order to be able to meet them and take action to avoid in the case of a new experience. The present research has contributed to the bibliography about cooperative purchasing centers located in differet contexts and in different phases of the life cycle, distinguishing the problems faced and the ways to solve them., Escuela de Estudios Cooperativos, Fac. de Ciencias Económicas y Empresariales, TRUE, pub

The main goal of this study is to carry out an analysis about the bankrupt of companies in the hospitality sector in Spain from 2007 to 2017, applying prediction formulas of business failure. The development of models for insolvency prediction began in the United States with the pioneering works of Beaver and Altman in the 1960s. After years of methodological improvements and studies applied to different sectors, it has not been possible to unify a method applicable by the Academia. Therefore, the realization of this study has been using the formula Z of Altman of 1968 and 1983 and compare them with the formula Z of Amat et al. of 2017. The two methods of Z-Score applied to the companies of the hospitality sector in Spain in bankruptcy process show us a highly percentage of matches in the exercises before the official bankruptcy process, being Altman the one that obtains a better approach to the total number of bankruptcy companies.

Purpose: The aim of this work is to identify the key factors for success in the hotel sector. This objective is motivated by the importance of tourism in the Spanish economy, taking into account the fact that it represents 11.1% of the GDP and accounts for 13% of all employment, with 2.49 million jobs, according to INE (Spanish National Statistics Bureau) data for 2015. Design/methodology: A review of the literature has been carried out, which has provided references related to the hotel sector and different factors that impact it. The knowledge provided by the scientific community through the articles and texts consulted are reflected in this document and allow us to determine the existence of the key factors for success. Findings: Considering the importance of the hotel sector in the Spanish economy, this study identifies the key factors in the different hotel establishments. However, the materialization of these factors provides and shows us which financial aspects, management systems and other more global aspects, such as longevity or location, enable the company to be successful in the hotel sector. Originality/value: Based on the literature reviewed, a list of key factors for success in the hotel sector was composed. This also revealed a lack of similar studies on this topic., Peer Reviewed

Purpose: The main purpose of the present study is to conduct a literature review of the contribution made by safety in air transport, based on the existing international academic literature in the field of the social sciences. It primarily attempts to examine and verify the relationship between safety-related concepts (co-occurrence), the link between the different authors (co-authorship) and the corresponding citations (co-citations). Design/methodology: To achieve the established objectives, a systematic literature review (SLR) has been conducted using the Scopus database between the years 1990 and 2016, identifying international academic papers related to the research topic of the present study. Findings: It has been verified, on the one hand, that safety in the air transport sector is a field of growing interest, as the number of papers has increased considerably in recent years, thus demonstrating the importance that this topic has acquired over time. On the other hand, however, it must be mentioned that the total quantity of papers related to the topic is low in terms of absolute numbers. The results of the co-occurrence analysis show that the most important aspect of safety is safety management, while the strongest link is between safety management and aircraft accidents, a fact that is foreseeable a priori. Originality/value: The approach used allows a better view of the academic contribution made in relation to safety; this serves as the link among the different elements of the concept studied, and it demonstrates the growing interest in this area., Objeto: El objetivo principal del presente estudio es llevar a cabo una revisión de literatura sobre la aportación de la seguridad operacional (safety) en el sector de transporte aéreo en base a la literatura académica internacional existente en el ámbito de las ciencias sociales. Además, se trata de analizar y comprobarla relación entre los conceptos relacionados con la seguridad operacional (co-ocurrencia), el vínculo entre los diferentes autores (coautoría) y sus correspondientes citas (co-citación). Diseño/metodología/enfoque: Para lograr los objetivos establecidos, se ha realizado una revisión sistemática de literatura (SLR) a través de la base de datos Scopus entre los años 1990 y 2016, identificando los artículos académicos internacionales correspondiente sal tema de investigación del presente estudio. Aportaciones y resultados: Se ha comprobado, por un lado, que la seguridad operacional en el sector de transporte aéreo es un campo de creciente interés, ya que el número de artículos se ha incrementado considerablemente en los últimos años, mostrando, por lo tanto, la importancia adquirida del tema estudiado a lo largo de tiempo. Pero, por otro lado,también mencionar que el número total de artículos referente al tema es en valor absoluto bajo. Los resultados del análisis de co-ocurrencia muestran que la variable que mayor relevancia obtiene referente a la seguridad operacional es la gestión de la seguridad operacional, mientras que el vínculo más fuerte se observa entre la gestión de la seguridad operacional y los accidentes de aviación, hecho a priori previsible. Originalidad / Valor añadido: El enfoque utilizado permite obtener una mejor visión sobre la aportación académica en relación a la seguridad operacional y cuál es el vínculo entre las diversas variables analizadas acerca del concepto investigado, como también demuestra el creciente interés mostrado en este ámbito., Peer Reviewed

The Guissona Food Group (located in the province of Lleida in Spain), was born with a strategic vision that has led it to position itself with remarkable success in the market. It has also implemented several management tools that have enabled the company to develop, adapt and grow for more than 50 years. This article discusses the implementation of a Balanced Scorecard (BSC) to monitor the aforementioned strategy. It is suggested to implement this particular tool, since it is the fifth most used management tool in the world according to the biannual study conducted by Bain & Company (Rigby & Bilodeau, 2013). BSC's proposal contained in this study includes 27 indicators, ranked the 4 perspectives proposed in the BSC., O Grupo Alimentar Guissona (localizado na província de Lleida em Espanha) nasceu com uma visão estratégica que o levou a se posicionar com notável sucesso no mercado. Desta maneira tem implementado diversas ferramentas de gerenciamento que lhe permitiram se desenvolver, se adaptar e crescer durante mais de 50 anos. O presente artigo propõe a implantação de um Quadro de Comando Integral (CMI, por sua sigla em espanhol) para poder monitorar a referida estratégia. Sugere-se implementar esta ferramenta concreta, visto que é a quinta ferramenta de gerenciamento mais utilizada no mundo segundo o estudo bianual que realiza Bain & Company (Rigby & Bilodeau, 2013). A proposta de CMI contida no presente estudo inclui 27 indicadores, classificados em 4 perspectivas propostas., El Grupo Alimentario Guissona (ubicado en la provincia de Lleida en España), nació con una visión estratégica que le ha llevado a posicionarse con notable éxito en el mercado. Así mismo ha implementado diversas herramientas de gestión que le han permitido desarrollarse, adaptarse y crecer durante más de 50 años. El presente artículo plantea la implantación de un Cuadro de Mando Integral (CMI) para poder monitorear la referida estrategia. Se sugiere implementar esta herramienta concreta, ya que es la quinta herramienta de gestión más utilizada en el mundo según el estudio bianual que realiza Bain & Company (Rigby & Bilodeau, 2013). La propuesta de CMI contenida en el presente estudio incluye 27 indicadores, clasificados en las 4 perspectivas propuestas en el CMI.

© 2016 Varna University of Management. All rights reserved. The aim of this work is to identify the key success factors of a Spanish investment in a country with such profound cultural differences, as it is China, through the experience of Meliá Hotels International Group, one of the biggest hotel chains in the Spanish and international tourism sector. Two interviews were held with the group’s Vice-president of Development. The first was after the opening of the group’s first hotel in China in 2012, and the second two years later, because of the changes that the group had experienced in China. As a result, nine success factors and three entry barriers were identified.

El objeto del presente trabajo es describir la valoración efectuada sobre Dolceta, una herramienta en línea para la alfabetización financiera de alumnos de primaria, secundaria y bachillerato. Tras realizar un grupo de discusión, se han llevado a cabo once entrevistas a profesores de secundaria conocedores de esta herramienta. Los resultados del análisis de estas entrevistas y del grupo de discusión ponen de manifiesto el interés mostrado por este recurso virtual, que es visto, a su vez, como un medio y como una oportunidad, tanto para emplear herramientas audiovisuales en línea en el aula que permiten el learning by doing, como para aportar una cultura financiera a los estudiantes que en la situación actual de crisis financiera se percibe como un activo más que necesario. Asimismo, se demuestra también su utilidad para los adultos. El presente trabajo aporta opiniones profesionales sobre la aplicabilidad práctica de una herramienta de formación en línea. Al tratarse de una plataforma de aprendizaje electrónico de libre acceso, se evitan restricciones de tipo económico o espacial, y todos los ciudadanos pueden acceder a ella libremente. Como conclusión, se constata la posibilidad real de utilizar el módulo de «Alfabetización financiera» de la plataforma Dolceta, especialmente, en un entorno educativo de primaria y secundaria, tanto en España como en el resto de estados de la Unión Europea.

Historically, the Spanish economy has been dependent on the construction sector. Before the economic crisis, the construction sector made a contribution of 13% to the GDP in 2006. During the 1999-2009 period, construction companies with less than 20 employees, which represented 97% of the industry, had a growth of 140.30%. From 2009 the number of companies decreased to levels similar to those in the 1990s. This paper analyzes the financial and economic strategy followed by construction companies which overcame the 2008-2012 period. A quantitative analysis was made of balance sheets and profit and loss accounts which belong to 271 construction companies. The samples have been selected from the Iberian Balance Sheets Analysis system (SABI). Big and mediumsized construction companies which have maintained their income volume and the number of hired employees were included., A economía española foi historicamente dependente do sector da construción. Antes da crise económica, o sector da construción presentaba unha aportación ao PIB do 13% en 2006. O crecemento das empresas construtoras con menos de 20 traballadores, que representaban o 97% do sector, foi do 140,13% no período 1999-2009. A partir de 2009 obsérvase un descenso de empresas ata niveis da década dos 90. Analízase neste artigo a estratexia financeira e económica que seguiron as empresas construtoras que superaron o período 2008-2012. Realizouse unha análise cuantitativa do balance de situación e da conta de resultados de 271 empresas construtoras. A mostra foi selecionada do SABI (Sistema de Análise de Balances Ibéricos) e incluíronse as medianas e grandes empresas construtoras que mantiveron tanto o seu volume de ingresos como o número de empregados contratados.

Purpose: This article analyses the Family Business (FB) within the process of globalization that has been taking place in recent decades. Design/methodology/approach: To achieve this we undertake a description of the importance of FB in the global economy and contrast this with a systematic review of the academic literature, which demonstrates the growing academic interest in the internationalization of the FB. Findings: The literature review highlights the importance of agency and stewardship theories when analyzing the aspects that affect the process of internationalization. These theoretical frameworks require a variety of assumptions and explain how ownership and control of an FB may explain different attitudes towards some short term risks, which could be due to FB politics of internationalization. Research limitations/implications: Finally, we mark out future research lines which will focus on the effect the ownership structure has on the type of internationalization that is undertaken by the FB. Originality/value: This article outlines new lines of literature review in the FB internationalization field, suggesting to the future authors the outstanding journals and topics in this research field, Peer Reviewed

Objeto: Conocer sus usos y costumbres sobre la planificación, la obtención de la información y el control de gestión de la micro y pequeña empresa catalana. Diseño/metodología: Se desarrollaron cuatro talleres de trabajo, organizados por instituciones relacionadas con empresas catalanas, donde participaron 70 empresarios de la micro y pequeña empresa. El modelo que se utilizó para trabajar en los talleres fue el modelo canvas. Aportaciones y resultados: La principal aportación es la utilización del lienzo de canvas como herramienta de auto diagnosis para micro y pequeñas empresas, lo cual nos ha permitido conocer cuál es la realidad de este tipo de empresas respecto a la gestión, destacándose la necesidad de tener una visión global de la empresa; la necesidad de fomentar la relación con el exterior y el desconocimiento de las relaciones entre áreas clave. Asimismo, los participantes conocen la importancia de disponer de información de gestión. Limitaciones: Los talleres de trabajo fueron dirigidos a personas que tienen contacto y participan de las instituciones en los cuales se realizaron. Implicaciones prácticas: Brinda un marco conceptual para que el empresario pueda realizar un diagnóstico sobre su modelo de negocio y como lo gestiona. Asimismo, permite conocer las prácticas de gestión de la micro y pequeña empresa para en un futuro diseñar un sistema de control de gestión adaptado a esta tipología de empresas. Implicaciones sociales: Los resultados del estudio sirven como diagnóstico sobre la realidad de las pequeñas y micro empresas, el cual puede ser utilizado para diseñar herramientas y programas que le sean útiles para su desarrollo y su supervivencia. Valor añadido: Para las asociaciones cuyo objeto es fomentar el desarrollo de la micro y pequeña empresa, el diagnóstico de la realidad de estas empresas. Para los empresarios individuales, el modelo de auto diagnóstico y para los académicos el estudio exploratorio para elaborar un sistema de control aplicable, Purpose: To know what their habits and customs on planning, developing, information management and control of micro and small enterprises in Catalonia Design/methodology/approach: Four workshops involving 70 people from micro and small companies were carried out. The workshops were organized by institutions related to Catalan companies. The model used in the workshops was the canvas model Findings and Originality/value: The main contribution is the use of canvas as auto diagnostic tool for micro and small businesses, which has allowed us to know which is the reality of this type of business regarding management, highlighting the necessity to have an overview of the company, the necessity to foster the relationship with the external forces, and the lack of relations between key areas. Participants also know the importance of management information Research limitations/implications: The workshops were aimed at people who have contact and participate in the institutions which were performed Practical implications: This research provides a conceptual framework for the companies’ owner to make a diagnosis on your business model and how it is managed. It also allows management practices from the micro and small enterprises, to design a management control system adapted to this type of company Social implications: The results serve as a diagnostic study on the reality of small and micro enterprises, which can be used to design tools and programs that are useful for their development and survival. Originality/value: For the participants Associations aims to promote the development of micro and small enterprises, the diagnosis of the reality of these companies. For the management people, the self-diagnostic tool and for the academic community the exploratory study would allow developing a control system applicable to the reality of the micro and small enterprises., Peer Reviewed