Investigaciones Europeas de Direccion y Economia de la Empresa最新文献_第2页

The impact of intangibles on value creation: Comparative analysis of the Gu and Lev methodology for the United States software and hardware sector 无形资产对价值创造的影响:美国软件和硬件行业的Gu和Lev方法比较分析

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2015-05-01 DOI: 10.1016/j.iedee.2014.09.001

Leonardo Fernando Cruz Basso , Juliana Albuquerquer Saliba de Oliveira , Herbert Kimura , Erica Sumoyama Braune

{"title":"The impact of intangibles on value creation: Comparative analysis of the Gu and Lev methodology for the United States software and hardware sector","authors":"Leonardo Fernando Cruz Basso , Juliana Albuquerquer Saliba de Oliveira , Herbert Kimura , Erica Sumoyama Braune","doi":"10.1016/j.iedee.2014.09.001","DOIUrl":"https://doi.org/10.1016/j.iedee.2014.09.001","url":null,"abstract":"<div><p>The aim of this paper was to analyze the contribution of intangible assets in the value creation of companies, using the methodology proposed by <span>Gu and Lev, 2003</span>, <span>Gu and Lev, 2011</span>. The database used was collected in Datastream with information covering the period from 2001 to 2010. The main results indicate that: (i) the variables RD and SGA and RD, SGA and CAPEX represent intangibility proxies for the software and hardware sector, respectively; (ii) comprehensive value explains the market value for the two sectors; and (iii) the intangibility indices ICBV and RI and MtCV, ICM and RI present a positive and significant relationship with shareholder return for the software and hardware sector, respectively. The principal implication of the paper is having found a positive and significant relationship between comprehensive value and market value. Accordingly, if this variable really explains the market value, it is a solution to a problem that afflicts accountants, which is how to account for intangibles in the balance sheet.</p></div>","PeriodicalId":30125,"journal":{"name":"Investigaciones Europeas de Direccion y Economia de la Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.iedee.2014.09.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137402246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Outsourcing de sistemas de información: situación actual, evolución y tendencias 信息系统外包:现状、发展和趋势

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2015-05-01 DOI: 10.1016/j.iedee.2014.06.002

María Reyes González Ramírez, José Luis Gascó Gascó, Juan Llopis Taverner

引用次数: 5

Approximating innovation potential with neurofuzzy robust model 用神经模糊鲁棒模型逼近创新潜力

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2015-01-01 DOI: 10.1016/j.iedee.2014.02.001

Richard Kasa

{"title":"Approximating innovation potential with neurofuzzy robust model","authors":"Richard Kasa","doi":"10.1016/j.iedee.2014.02.001","DOIUrl":"10.1016/j.iedee.2014.02.001","url":null,"abstract":"<div><p>In a remarkably short time, economic globalisation has changed the world's economic order, bringing new challenges and opportunities to SMEs. These processes pushed the need to measure innovation capability, which has become a crucial issue for today's economic and political decision makers. Companies cannot compete in this new environment unless they become more innovative and respond more effectively to consumers’ needs and preferences – as mentioned in the EU's innovation strategy. Decision makers cannot make accurate and efficient decisions without knowing the capability for innovation of companies in a sector or a region. This need is forcing economists to develop an integrated, unified and complete method of measuring, approximating and even forecasting the innovation performance not only on a macro but also a micro level.</p><p>In this recent article a critical analysis of the literature on innovation potential approximation and prediction is given, showing their weaknesses and a possible alternative that eliminates the limitations and disadvantages of classical measuring and predictive methods.</p></div>","PeriodicalId":30125,"journal":{"name":"Investigaciones Europeas de Direccion y Economia de la Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.iedee.2014.02.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54349439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

A framework for transparency in international trade 国际贸易透明度框架

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2015-01-01 DOI: 10.1016/j.iedee.2014.01.001

Paloma Bernal Turnes , Ricardo Ernst

引用次数: 15

Three-point volatility smile classification: Evidence from the Warsow Stock Exchange during volatile summer 2011 三点波动微笑分类:来自华沙证券交易所2011年夏季波动的证据

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2015-01-01 DOI: 10.1016/j.iedee.2013.09.005

Juan J. García-Machado , Jarosław Rybczyński

引用次数: 1

Determinantes de la intención de uso de Facebook en el proceso de decisión de compra 在购买决策过程中使用Facebook意图的决定因素

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2015-01-01 DOI: 10.1016/j.iedee.2014.05.001

Francisco Javier Miranda González , Sergio Rubio Lacoba , Antonio Chamorro Mera , Sandra María Correia Loureiro

引用次数: 12

Alerta emprendedora y conocimiento previo para la identificación de oportunidades emprendedoras: el papel moderador de las redes sociales 识别创业机会的创业警报和先验知识:社交网络的调节作用

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2015-01-01 DOI: 10.1016/j.iedee.2014.07.002

Matilde Ruiz-Arroyo , Ignacio Sanz-Espinosa , María del Mar Fuentes-Fuentes

引用次数: 16

¿Es útil la gestión de los recursos humanos en los ayuntamientos? 市政当局的人力资源管理有用吗?

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2015-01-01 DOI: 10.1016/j.iedee.2013.09.004

María Isabel Barba Aragón , José Serrano Segura

引用次数: 6

Financiación del servicio público de transporte urbano: un estudio empírico en las empresas españolas 城市公共交通服务融资:西班牙公司的实证研究

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2014-09-01 DOI: 10.1016/j.iedee.2013.05.003

M. Luisa Delgado Jalón , Miguel A. Sánchez de Lara , Alba Gómez Ortega

{"title":"Financiación del servicio público de transporte urbano: un estudio empírico en las empresas españolas","authors":"M. Luisa Delgado Jalón , Miguel A. Sánchez de Lara , Alba Gómez Ortega","doi":"10.1016/j.iedee.2013.05.003","DOIUrl":"10.1016/j.iedee.2013.05.003","url":null,"abstract":"<div><p>The sensitivity in the public urban transport sector, focusing on a progressive improvement in the economic and technical management of passenger services and the need to design a transparent public finance system and according to the current economic circumstances, has led to increased interest and concern to improve the knowledge of its structure and evolution. This has encouraged the emergence of the conditions for the adoption of the initiative of the institutions that have promoted the creation of the Costs and Funding of Collective Urban Transport Watchdog (TUC Watchdog). The TUC Centre's objectives focus on the study of the operating conditions and financing of surface urban public transport concessions in Spain, through the generation of representative measures of behavior patterns, in order to enhance the real knowledge of the sector.</p><p>In this paper, we present a study of the current problems in the financing of urban public transport in Spain, from the work carried out for the first report of the TUC (2008-2009).</p></div>","PeriodicalId":30125,"journal":{"name":"Investigaciones Europeas de Direccion y Economia de la Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.iedee.2013.05.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54348679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Efectividad de la orientación emprendedora: el papel del capital social y las capacidades 创业导向的有效性:社会资本和能力的作用

Investigaciones Europeas de Direccion y Economia de la Empresa Pub Date : 2014-09-01 DOI: 10.1016/j.iedee.2013.09.002

Job Rodrigo-Alarcón , Gloria Parra-Requena , Pedro Manuel García-Villaverde

{"title":"Efectividad de la orientación emprendedora: el papel del capital social y las capacidades","authors":"Job Rodrigo-Alarcón , Gloria Parra-Requena , Pedro Manuel García-Villaverde","doi":"10.1016/j.iedee.2013.09.002","DOIUrl":"10.1016/j.iedee.2013.09.002","url":null,"abstract":"<div><p>In last years entrepreneurial orientation has generated an increased interest in the field of entrepreneurship. The literature review allows us to suggest the need to analyze the ambiguity and complexity of the relationship between entrepreneurial orientation and firms’ performance. In this work, we study this relationship from a configurational approach, addressing the consistency of relational and organizational aspects with entrepreneurial orientation. The aim of this work is to develop a configurational model to explain how the conjunction between social capital and internal capabilities can foster the relationship between entrepreneurial orientation and performance. We propose three theoretical models — universal, contingent and configurational — which are defined by theoretical propositions. Also, we explore and exemplify empirically these relationships through a case study of Spanish agri-food industry. Finally, we draw a series of conclusions from the proposed models and we propose future lines of research.</p></div>","PeriodicalId":30125,"journal":{"name":"Investigaciones Europeas de Direccion y Economia de la Empresa","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.iedee.2013.09.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54348755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 18