Cuadernos de Estudios Empresariales
type: channel
description: Cuadernos de Estudios Empresariales (ISSN 1131-6985, ISSN-e 1988-2610) strives to contribute to scientific development in different aspects related to Business Economics, Trade and Tourism, and is also used to transfer knowledge from Academia to the business, trade and tourism world. Although its main target audience is academic, it aims to raise interest among business management professionals. Its includes areas such as commercial management, business organisation, marketing and commercial research, finance, accounting, human resources, production, entrepreneurship, the tourism phenomenon, tourism planning, tourism company management, digital transformation of organisations, eCommerce, and anything related to these areas.
publisher: Ediciones Complutense
language: en
publication name: Cuadernos de Estudios Empresariales
issn: 1131-6985
copyright: In order to support the global exchange of knowledge, the journal Cuadernos de Estudios Empresariales is allowing unrestricted access to its content as from its publication in this electronic edition, and as such it is an open-access journal. The originals published in this journal are the property of the Complutense University of Madrid and any reproduction thereof in full or in part must cite the source. All content is distributed under a Creative Commons Attribution 4.0 use and distribution licence (CC BY 4.0). This circumstance must be expressly stated in these terms where necessary. You can view the summary and the complete legal text of the licence.
items: Bio-commerce: business development opportunity
items: Analysis of the competitive equilibrium based on geographical location
items: The importance of perceiving brand awareness and brand image among university service staff
items: Usability and billing: how is the relationship in e-commerce?
items: Financing micro and small local trading companies
items: The internationalization challenge for Spanish Small and Medium Enterprises. An exploratory approach
items: Carta de la Directora
items: Brand valuation through financial models. An application to Melia Hotels International
items: Can we be rational buying a house? A Behavioral Economics approach
items: Analysis of Website Design of China's Largest Steel Companies through Fuzzy Logic
items: The Success of B2C Mobile Commerce: Adoption factors and Value propositions for Companies
items: EFQM Model and an Autonomous organization linked to a local entity. Is there compatibility?
items: Key organizational buying process of wine: the case of retailers in La Rioja
items: Competitive cultural orientation in the family business
items: Barriers to entry vs. competitive strategy
items: Application of Social Identification Processes and Service Dynamics to Corporate Social Responsibility Initiatives and Tourism Consumer Behavior
items: Impact of Application of IAS 40 in the Financial Statements of Mexico
items: The need for internationalization: entry of the Denomination of Origin Montilla-Moriles in the BRIC markets
items: Determinants factors in predicting the financial crisis in argentine companies
items: The regulation of the Leasing Contract in the Spanish Ley Concursal (Bankrupcy Law) and the Italian Legge Fallimentare
items: Price threholds: assesment model for competitive bidding
items: Innovation in the Fishing Sector: from the Success to the Bankruptcy
items: Customer satisfaction as an indicator of quality in neurorehabilitation service
items: New dimensions and issues in the field of brand development and management
items: Approaching the episteme of community participatory business management
items: Economic incentives to renovation in tourism accommodation: The market of building rights

Bio-commerce: business development opportunity
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description: En este trabajo, se presenta el biocomercio como una oportunidad de desarrollo empresarial y social que favorece la preservación del medio ambiente. Adicionalmente, se presenta como una estrategia prioritaria para preservarlo. Para esto se profundiza en la posible génesis del término Biocomercio, los compromisos que adquieren las naciones como consecuencia de la devastación del medio ambiente, que llevan a la definición de políticas y estrategias para incentivar la explotación y conservación de la biodiversidad. Finalmente, se identifican los países más biodiversos, resaltando los más dotados naturalmente y con mayor potencial para desarrollar el Biocomercio. Para el caso de Colombia, se presenta una evolución de las políticas relacionadas con el medio ambiente, las trasformaciones dadas en la materia, hasta los compromisos adquiridos desde la cumbre de Río y el impacto que ha tenido en la protección del medio y el crecimiento del negocio biodiverso. Para ello, se toman hallazgos documentales sobre la historia del comercio entre Europa y oriente durante la edad media. Adicionalcmente, se documentan con los principales compromisos históricos del siglo pasado y las implicaciones que tendrían en los países menos desarrollados. De la misma forma se documenta históricamente la evolución de la legislación colombiana en materia ambiental. Finalemnte, mediante datos estadísticos se muestran la distribución mundial de la biodiversidad, destcando las diferencias diferencias notables entre los paise, para luego mostrar el potencial que tienen estos y Colombia para el desarrollo de actividades de Biocomercio.
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creator: Wilfrido de Jesús Primo Tapia
rights: Copyright (c)
date: 2017-09-29
publication date: 2017-09-29
starting page: 107
ending page: 124
doi: 10.5209/CESE.57373

Analysis of the competitive equilibrium based on geographical location
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description: Geographical location of enterprises has hardly been taken into account in competition models as a decisive variable to reach the competitive equilibrium. In this investigation a spatial analysis has been done in order to optimize the location of a net of sales points under the conditions for Bertrand ´s competition. The main target is to study if the best location of each sales point (strategy of location) matches with the optimal location of the whole net of dealers of a commercial network. To achieve this, location-assignment models have been applied along with p-median algorithms and maximizing the spatial competition, through a Geographical Information System called Flowmap on 25 dealer network located along 1240 postcodes. The results show that the optimal solution for each dealer does not match with the optimal solution for the whole network. This study reveals a new line of research where the results can be widely applied in the business and academic fields.
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creator: Vicente Rodríguez
creator: Cristina Olarte-Pascual
creator: Manuela Saco
rights: Copyright (c)
date: 2017-09-29
publication date: 2017-09-29
starting page: 87
ending page: 105
doi: 10.5209/CESE.57372

The importance of perceiving brand awareness and brand image among university service staff
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description: This research was carried out to examine the role of brand capital in higher education through the administration and service employees. For this purpose, the main contributions of the literature related to the study of brand capital and its application in the educational sector were analyzed, identifying which variables determine brand capital in the higher education sector. Once the susceptible brand capital in the higher education sector was established, an empirical study was realised using a valid sample of 416 responses from administrative and service employees. The results show the repercussion of each variable of the brand capital on the mentioned employees, being: brand awareness, brand image, perceived quality and brand loyalty.
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creator: Javier Casanoves Boix
creator: Inés Küster Boluda
creator: Natalia Vila López
rights: Copyright (c)
date: 2017-09-29
publication date: 2017-09-29
starting page: 65
ending page: 86
doi: 10.5209/CESE.57371

Usability and billing: how is the relationship in e-commerce?
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description: In order to analyze the relationship between usability and billing in the Spanish e-food sector, a heuristic evaluation of the ten billing leaders e-commerce websites in Spain (Mercadona, El Corte Inglés, Carrefour, Día, Alcampo, Eroski, Caprabo, Ulabox, Tu Despensa and HiperDirect). The definition and operationalization of the research variables is done according to the Web Usability Model proposed by Fernández (2009) based on the ISO/IEC 25000 (SQuaRE, Software, Quality Requirement Evaluation) usability standard because it decomposes the generic and abstract subcharacteristics defined by SQuaRE in attributes of the web domain and includes web metrics that allow us to detect usability problems and quantify the attributes, which guarantees a greater objectivity, fundamental criterion in the qualitative investigations. The benchmarking resulting from applying this technique allows us to know the best usability practices and apply them to the analyzed sector. This allows us to reduce the gap between academic research and business practice, because it helps companies to know what characteristics of each of the usability dimensions must improve and, therefore, where they have to invest their resources to improve the quality of the experience of its customers. In addition, it allows companies to know which variables should improve and in which competitors can be set in each case. In addition, it allows companies to know which variables should improve and in which competitors can be set in each case.
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creator: Nuria Puente
rights: Copyright (c)
date: 2017-09-29
publication date: 2017-09-29
starting page: 43
ending page: 64
doi: 10.5209/CESE.57370

Financing micro and small local trading companies
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description: This study aimed to analyze the small and medium industrial supply distribution companies’ financing strategies in the Maracaibo municipality. It was field, descriptive, cross-sectional, non-experimental research. It was established that this sector is dominated by family businesses, featuring high sales, led by professional staff. In the short-term, they use internal and external financing. In long-term, they do not use external financing. As for working capital, current assets are financed with current liabilities and also with permanent liabilities. As strategies, accelerated collections, delayed payments and taking advantage of discounts for prompt payments. In conclusion, these organizations are quite closed to external influences; so far they have preferred to maintain almost complete financial control, without leveraging, which in turn limits their expansion. They do not use financial evaluation techniques, indicators, or financial ratios. Their high profitability, compared with their small size, has reinforced traditional practices. On the other hand, the high legal, social, and economic, uncertainty in the country, guides them towards a very short-term horizon, without expectations. Even if this research cannot be generalized to the industry at large, it showcases how the low usage rate of the bank system follows a lack of demand rather than an absence of supply. On the other hand, it suggests that in family-owned businesses, decisions do not follow technical criteria, even if they have staff with financial expertise.
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creator: Jazmín Díaz-Barrios
creator: Claudia Velazco
rights: Copyright (c)
date: 2017-09-29
publication date: 2017-09-29
starting page: 27
ending page: 42
doi: 10.5209/CESE.57369

The internationalization challenge for Spanish Small and Medium Enterprises. An exploratory approach
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description: While many studies have widely worked out on finding out the different relationships underlying the birth and prompt development of Small and Medium Enterprises (SMEs), we argue that getting an in depth approach to the problematic scene that takes place once they are keen on having a successful internationalization plan may have been understudied. Therefore, the aim of this research is that of identifying critical challenges faced by Spanish SMEs during an internationalization process. We do so by taking a qualitative approach. The current research contributes to the literature by adding new and renewed perspectives to the field, thanks to the qualitative analysis carried out through four in-depth interviews made to internationalization experts. The results are of significant importance and value for the field as well as for practitioners of future SMEs keen on developing an internationalization plan in a competent manner. Finally, we detail a list of critical factors for SMEs, identifying success and failure determinants that should be highly taken into account by practitioners.
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creator: Paula Martínez-Sanchis
rights: Copyright (c)
date: 2017-09-29
publication date: 2017-09-29
starting page: 11
ending page: 26
doi: 10.5209/CESE.57368

Carta de la Directora
type: item
subject: Carta del director
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creator: Mª Francisca Blasco López
rights: Copyright (c)
date: 2017-09-29
publication date: 2017-09-29
starting page: 9
ending page: 10
doi: 10.5209/CESE.57367

Brand valuation through financial models. An application to Melia Hotels International
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description: The aim of this paper is to examine and to develop a brand valuation financial model in the hotel industry. The article discusses the appropriateness of the multi period excess earning of assets (MPEE) methodology respect to the theoretical framework, the international accounting standards, as well as to the specific problem of the brand in the hotel industry. First, from a theoretical perspective and, also, through its application to the listed Company Melia Hotels International. Despite the MPEE is widely used by consulting and practitioners its development has not been proposed and discussed previously enough deeply constituting the main contribution of this article. The applied to Melia Hotels reveals that MPEE methodology is very suitable for this purpose, as well as the importance of brands respect others assets in this sector, hence, the necessity to know its value for an adequate management. This is especially useful in corporate processes, such as in mergers and acquisitions, where the accounting standards require the identification and valuation of the intangible assets acquired.
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creator: Gracia Rubio-Marín
creator: Mercedes Rodríguez Paredes
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 125
ending page: 153
doi: 10.5209/CESE.54164

Can we be rational buying a house? A Behavioral Economics approach
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description: Standard economic theory considers that consumer decisions tent to be rational and, that consumer success in rationality depends on the importance of the decision: the more transcendental is a decision, the more rational the consumer will be. Then, buying a house would require our best but, can we really be rational facing a so complex issue? Behavioral economics is suspicious in this sense: decision makers tend to simplify problems using systematically some easy rules. This paper will describe how these rules, as the “isolation effect” and the “prominence effect”, affect consumers during their housing purchase. Therefore, the main objective is to look over to literature in order to show those effects that question our rationality during the housing purchase decision. Then, a better understanding of consumers decisions will lead a global understanding of real estate market. In that sense, this paper should give a piece of advice to buyers and sellers, in order to help them to optimize their decisions.
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creator: Guillermo García-Badell
creator: Manuel Blanco
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 105
ending page: 123
doi: 10.5209/CESE.54162

Analysis of Website Design of China's Largest Steel Companies through Fuzzy Logic
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description: Corporate websites are a good mechanism for facilitating effective communication between suppliers and customers, and are one of the most effective techniques to facilitate communication and trading relations. In this research, the fuzzy logic has been applied for web analytics, focusing on the 7Cs of web design created by Jeffrey and Jaworski (2001). We observed that fuzzy logic allows reaching solutions that are closer to our reality in the case of web analytics. This work is a comparative study, and its purpose is to compare the performance of web design of the top 25 manufacturing companies and the top 25 trading companies of China's steel sector, with the best ranges of steel sales turnover in 2014.
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creator: Xxx Duojiezhaki
creator: Javier de Esteban Curiel
creator: Arta Antonovica
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 79
ending page: 103
doi: 10.5209/CESE.54161

The Success of B2C Mobile Commerce: Adoption factors and Value propositions for Companies
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description: The literature has extensively analysed the factors affecting the adoption of this shopping channel by consumers. However, literature has not deepened in the same way on the value propositions that the firm can incorporate into its offerings including mobile pone characteristics as a channel. In order to contribute to marketing literature, we have developed a comprehensive view that addresses the B2C relationship in mobile commerce. In this line, the aim of this study is to determine the value propositions based on mobile technology including the factors involved in the success of mobile commerce from the consumer ‘s point of view. To achieve this purpose, we used secondary information and did an extensive review of the literature to classify different proposition of value in the mobile commerce literature. As a result, this study includes several factors that favour the adoption of mobile commerce from the point of view of consumers and put a special emphasis on the offering of six types of value propositions on which companies interested in mobile selling can articulate their business to make consumers adopt this type of purchase finally.
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creator: Blanca López-Catalán
creator: Sonia San Martín
creator: Nadia Jiménez
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 61
ending page: 78
doi: 10.5209/CESE.54159

EFQM Model and an Autonomous organization linked to a local entity. Is there compatibility?
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description: The quality is recognized today as one of the business techniques that enable organizations to improve their management processes and be competitive. That is why, this research aims to make an empirical analysis on an assessment of the quality of an autonomous body of a local entity supported by the EFQM business excellence model. To test the hypothesis, a single questionnaire per sample unit and enough units and for statistical analysis Descriptive statistical analysis was used. Our study provides information on management in public organizations and their links with quality management. Some conclusions, limitations, future research and practical implications of the analysis are presented.
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creator: Antonia Ruiz Moreno
creator: Victoria Cuerva Sellés
creator: Dainelis Cabeza Pulles
creator: María I. Roldán Bravo
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 33
ending page: 60
doi: 10.5209/CESE.54157

Key organizational buying process of wine: the case of retailers in La Rioja
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description: Along with the great wineries live a large number of small wineries, whose main customers are retail businesses on the market. The aim of this study is to determine the keys of the organizational buying wine process by retailers of the HORECA sector (bars and restaurants) and specialized distribution (wine bars). The results show that purchases by these retailers are based on a clear focus on the end user so that wineries should focus on "customers of its customers" to get the best results. Final customers like to try new wines and appreciate a good value. The wineries should take care of the faithfulness of retailers with an adequate number of visits, without pressing and quick and timely service. The paper concludes with implications for management.
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creator: Yolanda Sierra-Murillo
creator: Cristina Olarte-Pascual
creator: Lidia Gil Fernández
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 11
ending page: 31
doi: 10.5209/CESE.54155

Carta de la Directora
type: item
subject: Carta del director
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creator: Mª Francisca Blasco López
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 9
ending page: 9

Competitive cultural orientation in the family business
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description: This paper analyses the make-up of strategic cultural resources in the family business to establish important declarations which can define better the differences and similarities between family and non family businesses. The tool used here is the culture valuation tool proposed by Cameron and Quinn (1999) which identifies four types of cultural, competitive foci (market, hierarchy, clan and adhocracy). The organizational culture varies according to the nature of the business in terms of the degree of family ownership and management. Specifically, the clan and adhocracy culture are what best characterize the culture of family owned and managed businesses, while it is the market culture which best characterizes nonfamily businesses. Professionalized family businesses show no cultural differences with respect to family owned and managed firms.
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creator: Antonio José Carrasco Hernández
creator: Gregorio Sánchez Marín
creator: Ignacio Danvila del Valle
creator: Miguel Ángel Sastre Castillo
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 49
ending page: 66
doi: 10.5209/rev_CESE.2015.v25.53632

Barriers to entry vs. competitive strategy
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description: This paper tries to expose how incumbents within an industry promote difficulties in order to impede new entrants. These are known as creating barriers to entry and have always been misunderstood by scholars of economics. The main reason for this can be found in the contrasts similar to “living off rents” as opposed to “living off profits” which makes industries inefficient. When a tribunal (in the case of Europe: Tribunal for the Defence of Free Competition) or Courts (in the case of the USA) have proven that a company, or merger, has cooperated in exercising market power; due to its supremacy, through whatever means, it seems appropriate to reduce this market power. The structure-Conduct-Performance paradigm provides us with theoretical tools to identify the exercise of this market power and an analysis of barriers to entry is the best method to categorize this behaviour. However, in the light of new research traditional barriers to entry, such as Industrial concentration or excess of capacity installed have been reconsidered. Industrial concentration is considered to be more an indicator of optimum plant size while installed capacity in an industry should be linked with sunk costs. This paper shows the evolution of the economic theory on these issues.
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creator: Ana Rosado-Cubero
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 67
ending page: 86
doi: 10.5209/rev_CESE.2015.v25.53633

Application of Social Identification Processes and Service Dynamics to Corporate Social Responsibility Initiatives and Tourism Consumer Behavior
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description: This study explores the effect that socially responsible initiatives have on tourism consumer behavior. The authors based their contribution on two theories that have been identified by previous studies as key to explore the effects of corporate social responsibility on the behavioral responses of various stakeholders toward organizations: the social identification theory and the dynamic of services. To test the validity of this proposal the authors developed a conceptual model relating the perception of a socially responsible behavior by consumers with their level of satisfaction (both affective and cognitive), their degree of identification with the company and level of loyalty. To fulfill these objectives an empirical study based on surveys was conducted. The results show how CSR initiatives have a positive and direct effect on customer identification with the company and customer satisfaction as well as an indirect effect on loyalty. It also shows that their level of identification with the company has a positive and direct effect on consumer loyalty.
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creator: Patricia Martínez García de Leaniz
creator: Ignacio Rodríguez del Bosque
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 87
ending page: 111
doi: 10.5209/rev_CESE.2015.v25.53634

Impact of Application of IAS 40 in the Financial Statements of Mexico
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description: Faithful representation of financial statements is one of the most important characteristics of financial information. This is why an enterprise must adopt a normativity which adequately this condition. In the ligth of this context, the measurement method to be selected in order to determine the value of financial states is utmost crucial. Thus the present study aims at analyzing the financial impact of using the reasonable value model, established by IAS 40, as a means to value investment properties within a mexican enterprise which applies the financial information national standard which do not allow the use of the aformentioned reasonable value. The analysis of this study focuses on i) issuance of financial statements according to national and international standards ; ii) the impact on the non current assets and earnings and iii) the mandatory impact. Finally, an anlysis of the positive implications of the use of a razonable value within the enterprise being reasearched.
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creator: Josernesto Gómez Castillo
creator: Mercedes Rodríguez Paredes
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 113
ending page: 135
doi: 10.5209/rev_CESE.2015.v25.53635

The need for internationalization: entry of the Denomination of Origin Montilla-Moriles in the BRIC markets
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description: Competition in the Spanish wine sector is today harder than ever. They are new exporters as New Zealand or South Africa, which offer wines with considerable quality wines and low price. Besides the economic crisis, and other factors such as the European aids program to pick vineyards have become Montilla-Moriles area in which it is impossible to create profitability, forcing her to have to reposition the product in foreign markets. Given this new situation, we should mention the role of the BRIC (Brazil, Russia, India and China) countries as an opportunity for the sector because they are emerging potential markets. Thus, the aim of this paper is to determine the best way to introduce the wine in the BRIC area. For that end, the paper is based on a methodology with two parts: a descriptive part supported by a statistics analysis, which describe wine sector in quantitative terms; and a second part, based on a PEST analysis (Bueno Campos, 1993). Because the economic crisis has been one of the key factors that have forced the wine sector to export the product, this study covers the period from 2007 to 2011 (most difficult time of the economic and financial crisis in Spain). Finally, the best country to introduce the wine resulted to be Russia.
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creator: Mercedes Luque-Vílchez
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 11
ending page: 27
doi: 10.5209/rev_CESE.2015.v25.53630

Determinants factors in predicting the financial crisis in argentine companies
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description: Since the mid-twentieth century has been special emphasis on business failure, which can be detected through the behavior of companies, whose manifestations are reflected in their accounting information. Preliminary studies using cross-sectional methodology, it does not incorporate the longitudinal side of the data. Due to the availability of various periods balances for each company and the development of advanced statistical methods for longitudinal data, in the 2000s the so-called mixed models to predict the financial crisis were applied. In order to prevent negative situations, taking appropriate decisions, in this study the risk of financial crisis in companies in Argentina in two scenarios of economic stability (1993 - 2000 and 2003-2010) is evaluated. In this way it helps to identify the determinants of the crisis of the companies listed on Stock Exchange of Buenos Aires. The ratios that measure profitability and cash position explains the higher proportion of heterogeneity induced by the correlated data, which justifies its inclusion as random coefficients. The index of profitability, operating cash flow, turnover and leverage ratio are the indicators most predictive ability of the financial crisis. Correct classification rates are higher when models are applied to longitudinal data instead the cross-sectional models.
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creator: Norma Patricia Caro
creator: Margarita Díaz
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 29
ending page: 47
doi: 10.5209/rev_CESE.2015.v25.53631

Carta de la Directora
type: item
subject: Carta del director
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creator: Mª Francisca Blasco López
rights: Copyright (c)
date: 2016-11-18
publication date: 2016-11-18

The regulation of the Leasing Contract in the Spanish Ley Concursal (Bankrupcy Law) and the Italian Legge Fallimentare
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description: Due to the complexity deriving from the leasing contract within bankruptcy legislation in recent years, an analysis of the said contract is carried out in the Spanish Ley Concursal (bankruptcy law) and the Italian Legge Fallimentate. Firstly, the contract of leasing in Spanish bankruptcy law is analysed, giving detailed consideration to the different interpretations it has been given in numerous sentences by the judges of the commercial courts, particularly in connection with payments whose due date is later than the date of filing for bankruptcy. Secondly, in the study of Italian bankruptcy law, the legislation of the leasing contract is first examined prior to the 2006 Legge Fallimentate reform and finally the situation is analysed in the light of the current legislation.
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creator: Sonia Martín Martín
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 65
ending page: 74
doi: 10.5209/rev_CESE.2014.v24.48611

Price threholds: assesment model for competitive bidding
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description: Academic interest in price thresholds has increased over the last decades. Consequently research and professional papers in this area have been rising. The exuberance in approaches to this subject can generate confusion about terms and definitions: terms are defined in different senses or are used with different meanings. Even when psychological threshold are crucial to understand client’s price perception, we are not able to find global theoretical models. This paper analyzes on the state of the art, by reviewing the most the most significant contributions in academic literature of the last five decades. Based on our review we define six thresholds within a general model, including the main variables that determine all of them. Finally, we will discuss some research and practical consequences for both academics and practitioners. We conclude with limitations and future research in this area.
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creator: Jorge Pelegrín-Borondo
creator: Emma Juaneda-Ayensa
creator: Mario Arias-Oliva
creator: Carlos González-Menorca
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 75
ending page: 105
doi: 10.5209/rev_CESE.2014.v24.48612

Innovation in the Fishing Sector: from the Success to the Bankruptcy
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description: Innovation is an important factor for business competitiveness, even in fishing, where numerous innovations are applied. In this industry, the sectorial innovation system has a great complexity, as well as knowledge and technologies coming from various sources. The case of Pescanova provides empirical evidence on the importance of innovation in fishing. But while innovation is a necessary condition for the success and survival, is not sufficient by itself. This work shows how innovation has been a key factor of success in Pescanova over the years, but currently, the inappropriate management of the company has led to an inadequate financial structure, causing the bankruptcy of this organization. Thus, innovation is not only a relevant issue for technology-based companies, but for all firms, including the success of fishing companies; although the challenges and risks of innovation are combined with those of each industry, and in any case, they must be adequately addressed by management to assure the survival and success of the company.
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creator: Jaime E. Souto
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 107
ending page: 129
doi: 10.5209/rev_CESE.2014.v24.48613

Customer satisfaction as an indicator of quality in neurorehabilitation service
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description: This paper tries to determine customer satisfaction degree from two perspectives: outsider customer (primary in patient and secondary in relatives) and insider customer (employee), being all of them indicators of quality of care in a neurorehabilitation centre. Results support clinician tendency of introducing patient satisfaction degree as an indicator, like effectiveness or efficiency, in order to value success treatment. This tendency allows to coordinate all actions in health care design in a such way that integrates professionals, patients and, in the case of a neurorehabilitation service, relatives perspectives.
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creator: Raúl Villodre
creator: Remedios Calero
creator: Martina G. Gallarza
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 131
ending page: 147
doi: 10.5209/rev_CESE.2014.v24.48614

Carta de la Directora
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subject: Carta del director
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creator: Mª Francisca Blasco López
rights: Copyright (c)
date: 2015-05-08
publication date: 2015-05-08
starting page: 9
ending page: 9

New dimensions and issues in the field of brand development and management
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description: This paper analyses the brand as a driver of business competitiveness and sustainable source of competitive advantage. From a holistic perspective, and after addressing the literature about branding, the newest and most current issues regarding brand management are discussed. Specifically, the different functional areas of the company are discussed to deal with the growing problem of «dormant brands», the parameterization of the legal concept of «brand awareness», the brand dilution generated by third parties, the relation between brand equity and international competitiveness, and finally, the issue of valuing brands as well as how the ISO 10668 may drive brand valuation.
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creator: Julio Cerviño
creator: Verónica Baena
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 11
ending page: 50
doi: 10.5209/rev_CESE.2014.v24.48609

Approaching the episteme of community participatory business management
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description: The approach to the episteme of community participatory bussiness management, develops in the Social Production Unit (UPS) Seed Múcura INIA, located in the Zamora district of the Aragua State, Venezuela, under the interpretive emerging paradigm, and governed by the qualitative methodology supported in the phenomenological-hermeneutic method, whose purpose is to interpret to understand the experience of two significant subjects, focusing on the socio-cultural context, valuing their perspectives, knowledge, ideas and idiosyncrasies, among other human dimensions of the aforementioned subjects within the object studied phenomenon; using the techniques of participant observation, in-depth interview type life story and document review, heading into the nearest way to the reality studied through interpretation.The analysis and knowledge legitimation of significant subjects, recorded in the in-depth interviews will be conducted under the epistemic and methodological orientations Beautiful (2001), contemplating reality as a source of theory, contained in three levels or moments, which are described the route validation. Categories emerge around participatory management as the reality experienced by the subject, which they will test these categories considered theoretical, which will be matched with existing theories.
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creator: Ricardo Chaparro
creator: Óscar Fernández
creator: Rosibel Carrero
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 51
ending page: 64
doi: 10.5209/rev_CESE.2014.v24.48610

Carta de la Directora
type: item
subject: Carta del director
  topic: section
creator: Mª Francisca Blasco López
rights: Copyright (c)
date: 2015-02-18
publication date: 2015-02-18
starting page: 9
ending page: 9

Economic incentives to renovation in tourism accommodation: The market of building rights
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description: Current tourism policy in Canary Islands revolves around the renovation of both, areas and tourist accommodations that could be classified as obsolete. The legislation provides a package of incentives aimed at making attractive renovation operations that go beyond mere rehabilitation of hotels. It also includes mechanisms to promote and to make economically viable replacement processes of these establishments. One of these mechanisms is related to obtaining building rights that can be used to build new tourism accommodation places as an incentive for the implementation of an accommodation renovation project. Theses building rights are not affected by the quantitative restrictions to the development of new hotels that are applied in the Canary Islands. In this paper we analyze the weaknesses and opportunities arising from the market of building rights in tourism accommodation.
subject: Articles
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creator: María Candelaria Santos Chinea
creator: Moisés Simancas Cruz
creator: Raúl Hernández Martín
rights: Copyright (c)
date: 2026-08-03
publication date: 2026-08-03
starting page: 11
ending page: 26
doi: 10.5209/rev_CESE.2013.v23.47660