Investigación

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Documentos generados por los docentes e investigadores de la Universidad en su labor de investigación científica producida o editada por los departamentos y centros de la Universitat Politècnica de València.

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25 años de investigación en educación de la ética en contabilidad: ¿Qué hemos aprendido?
(Consejo General de Economistas, 2019) Dwekat, Zeena; Seguí Mas, Elíes; Tormo Carbó, Guillermina; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Organización de Empresas; Facultad de Administración y Dirección de Empresas; Dpto. de Economía y Ciencias Sociales; Escuela Técnica Superior de Ingeniería del Diseño
[ES] Tras 25 años del nacimiento como disciplina de la educación de la ética en la contabilidad, este estudio tiene como objetivo mapear el conocimiento existente en el campo mediante la realización de una revisión sistemática de la literatura de 21 investigaciones empíricas publicadas en la base de datos Scopus desde 1993 a 2018. En consecuencia, este estudio también sugiere nuevas vías y perspectivas para futuras investigaciones, estructurando los artículos en tres niveles principales de análisis: el ambiental, el universitario y el individual. El análisis utilizado ayuda a identificar los focos principales de la literatura, mostrando un estado todavía incipiente. Este estudio resulta novedoso en ser el primero en proporcionar y discutir las variables clave utilizadas en la literatura existente: el género, la edad y el haber cursado asignaturas de ética contable.
A Compact Representation of Preferences in Multiple Criteria Optimization Problems
(MDPI AG, 2019) Salas Molina, Francisco; Pla Santamaría, David; García Bernabeu, Ana María; Reig-Mullor, Javier; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Economía y Ciencias Sociales; Escuela Politécnica Superior de Alcoy; Grupo de Investigación de Economía Internacional y Desarrollo
[EN] A critical step in multiple criteria optimization is setting the preferences for all the criteria under consideration. Several methodologies have been proposed to compute the relative priority of criteria when preference relations can be expressed either by ordinal or by cardinal information. The analytic hierarchy process introduces relative priority levels and cardinal preferences. Lexicographical orders combine both ordinal and cardinal preferences and present the additional difficulty of establishing strict priority levels. To enhance the process of setting preferences, we propose a compact representation that subsumes the most common preference schemes in a single algebraic object. We use this representation to discuss the main properties of preferences within the context of multiple criteria optimization.
A farm compensation model to reduce the risk of pest spreading: An application for Xylella fastidiosa in Mediterranean agriculture
(Taylor & Francis, 2022-12-31) Ribal Sanchis, Francisco Javier; Marqués Pérez, Inmaculada; Segura, Marina; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Economía y Ciencias Sociales; Escuela Técnica Superior de Ingeniería del Diseño; Centro de Investigación de Ingeniería Económica; Generalitat Valenciana; Universitat Politècnica de València
[EN] Eradication measures are used when a pest or pathogen invades a free area, the objective being to control its outbreak by eliminating or reducing its population levels in that area, which involves removing all infected plants. Xylella fastidiosa is one of the most notorious plant pathogens presently emerging in Europe. This bacterium is a pathogen of concern for many plants globally, and has a broad range of wild and cultivated hosts common in Europe. Given that there is no effective treatment to reduce the repercussions of this disease, its spread poses a severe risk to European agriculture. The EU has designed mandatory plant health measures for the purposes of implementing an eradication or containment strategy. Since an eradication strategy depends on the actions of farmers, it is vital to adopt measures that encourage behavior that helps reduce the risk of spread. In this paper, we have developed a field-scale economic analysis, which links production costs, revenue, agronomic factors, and mandatory protection measures, and allows us to estimate the losses caused over time by pests or pathogens at the farm level, and the age-dependent payments that farmers should receive. This way a confidence interval for fair compensation can be obtained. This compensation serves to design positive incentives for farmers to inform government authorities about the presence of bacteria on their farms and participate in eradication programmes. We apply our economic modelling to Xylella fastidiosa in vineyards, and on olive and citrus plants, in the Valencian Community of Spain in Europe.
A general approach for computing a consensus in group decision making that integrates multiple ethical principles
(Elsevier, 2023-10) Salas Molina, Francisco; Bistaffa, Filippo; Rodríguez-Aguilar, Juan A.; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Economía y Ciencias Sociales; Escuela Politécnica Superior de Alcoy; European Commission; Generalitat de Catalunya; Agencia Estatal de Investigación; Universitat Politècnica de València; Ministerio de Economía y Competitividad; Consejo Superior de Investigaciones Científicas
[EN] We tackle the problem of computing a consensus according to multiple ethical principles - which can include, for example, the principle of maximum freedom associated with the Benthamite doctrine and the principle of maximum fairness associated with the Rawlsian principles - among the preferences of different individuals in the context of Group Decision-Making (GDM). More formally, we put forward a novel formalisation of the above-mentioned problem based on a multi-lp-norm approximation problem that aims at minimising multiple p-metric distance functions, where each parameter p represents a given ethical principle. Our contribution incurs obvious benefits from a social-choice perspective. Firstly, our approach significantly generalises stateof-the-art approaches that were limited to only two ethical principles (p = 1, for maximum freedom, and p = & INFIN;, for maximum fairness). Secondly, our experimental results considering an established test case demonstrate that our approach is capable, thanks to a novel re-weighting scheme, to compute a multi-norm consensus that takes into account each ethical principle in a balanced way, in contrast with state-of-the-art approaches that were heavily biased towards the p =1 ethical principle.
A heuristic to minimize the inventory value of repairable parts with service constraints: application to an airline company
(OmniaScience, 2013) Cardós Carboneras, Manuel Javier; Babiloni Griñón, María Eugenia; Palmer Gato, Marta Elena; Guijarro Tarradellas, Ester; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Organización de Empresas; Facultad de Administración y Dirección de Empresas; Escuela Técnica Superior de Ingeniería Industrial; Centro de Investigación en Acuicultura y Medio Ambiente; Universitat Politècnica de València
[EN] Purpose: This paper focuses on the improvement of the inventory management of repairable parts of the airline company Air Nostrum. The company uses a common sales replacement policy to manage their repairable parts and the same target fill rate for every item. This target is very high in order to assure a high availability of the aircrafts, dealing also to a high inventory value. Design/methodology/approach: However, this paper shows that an alternative heuristic approach outperforms the previous one terms of inventory value while fulfilling the target fill rate. Findings: This improvement is illustrated with an extensive and real dataset and may lead to a significant inventory reduction. Originality/value: Therefore, a company can design its inventory policies applying this heuristic focused on inventory reduction with a service level constraint instead of the usual cost optimization or service level fulfillment.
A literature review of the use of gamification in accounting education
(IATED, 2019-11-13) Queiro-Ameijieras, C. M.; Martí-Parreño, J.; Seguí Mas, Elíes; Summerfield, L.; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Economía y Ciencias Sociales
[EN] Gamification is a tool that is increasingly used in the field of teaching at all levels of education, from primary to university. Despite the fact that Business Management and Accounting have not remained on the sidelines in studies on the use of game-based learning, the scarcity of such work in this field provides us with only a limited vision of the research that is being carried out in the area. In order to fill this research gap, this paper analyses the academic literature in detail on the use of gamification in accounting education. To this end, an in-depth review of scientific documents retrieved from academic databases has been carried out with the aim of: a) identifying the methodologies used in the research, b) examining the types of games used by researchers, c) establishing the different educational stages where this research is being carried out, d) analysing the samples used, and e) analysing the results obtained in the studies. The results obtained from this review have made it possible to recognise some of the most recurrent work and other research areas in which further exploration can be undertaken within the field of gamification and accounting.
A multi-objective approach to the cash management problem
(Springer Verlag (Germany), 2016-11) Salas Molina, Francisco; Pla Santamaría, David; Rodriguez Aguilar, Juan Antonio; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Economía y Ciencias Sociales; Escuela Politécnica Superior de Alcoy; Grupo de Investigación de Economía Internacional y Desarrollo; Ministerio de Economía y Competitividad; Generalitat de Catalunya
[EN] Cash management is concerned with optimizing costs of short-term cash policies of a company. Different optimization models have been proposed in the literature whose focus has been only placed on a single objective, namely, on minimizing costs. However, cash managers may also be interested in risk associated to cash policies. In this paper, we propose a multi-objective cash management model based on compromise programming that allows cash managers to select the best policies, in terms of cost and risk, according to their risk preferences. The model is illustrated through several examples using real data from an industrial company, alternative cost scenarios and two different measures of risk. As a result, we provide cash managers with a new tool to allow them deciding on the level of risk to take in daily decision-making.
A multicriteria approach to manage credit risk under strict uncertainty
(Springer-Verlag, 2021-07) Pla Santamaría, David; Bravo Sellés, Milagros; Reig-Mullor, Javier; Salas Molina, Francisco; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Economía y Ciencias Sociales; Escuela Politécnica Superior de Alcoy; Grupo de Investigación de Economía Internacional y Desarrollo
[EN] Assessing the ability of applicants to repay their loans is generally recognized as a critical task in credit risk management. Credit managers rely on financial and market information, usually in the form of ratios, to estimate the quality of credit applicants. However, there is no guarantee that a given set of ratios contains the information needed for credit classification. Decision rules under strict uncertainty aim to mitigate this drawback. In this paper, we propose the use of a moderate pessimism decision rule combined with dimensionality reduction techniques and compromise programming. Moderate pessimism ensures that neither extreme optimistic nor pessimistic decisions are taken. Dimensionality reduction from a set of ratios facilitates the extraction of the relevant information. Compromise programming allows to find a balance between quality of debt and risk concentration. Our model produces two critical outputs: a quality assessment and the optimum allocation of funds. To illustrate our multicriteria approach, we include a case study on 29 firms listed in the Spanish stock market. Our results show that dimensionality reduction contributes to avoid redundancy and that quality-diversification optimization is able to produce budget allocations with a reduced number of firms.
A Multicriteria Extension of the Efficient Market Hypothesis
(MDPI AG, 2021-03) Salas Molina, Francisco; Pla Santamaría, David; Mayor-Vitoria, Fernando; Vercher Ferrándiz, María Luisa; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Economía y Ciencias Sociales; Escuela Politécnica Superior de Alcoy; Grupo de Investigación de Economía Internacional y Desarrollo; Universitat Politècnica de València
[EN] Challenging the Efficient Market Hypothesis (EMH) has been a recurrent topic for researchers and practitioners since its formulation. Hundreds of empirical studies claim to either prove or disprove the EMH by means of a number of heterogeneous methods. Even though the EMH is usually adjusted to a measure of risk, there is a lack of a formal analysis within a multiple-criteria context. In this paper, we propose a extension of the EMH that accommodates the foundations of multiple-criteria decision analysis. To this end, we rely on a family of parametric signed dissimilarity measures to assess multidimensional performance differences. Since normalization is a critical step in our approach to avoid meaningless comparisons, we present two novel theoretical results connecting different normalization techniques. This multicriteria extension provides a common framework on which to add empirical evidence regarding the EMH testing
A non Parametric Estimation of Service Level in a Discrete Context
(Editorial Universitat Politècnica de València, 2014-01-13) Cardós Carboneras, Manuel Javier; Babiloni Griñón, María Eugenia; Estellés Miguel, Sofía; Guijarro Tarradellas, Ester; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Organización de Empresas; Facultad de Administración y Dirección de Empresas; Escuela Técnica Superior de Ingeniería Industrial; Grupo de Cluster Innovación; Universitat Politècnica de València
[EN] An exact method for the estimation of the cycle service level has been proposed for periodic review stock policies in a discrete demand context for any known i.i.d. demand distribution. However, the implementation of this method in real environments has previously to manage some important and eventually cumbersome issues such as: (i) the identification of the appropriate demand distribution and its validation; (ii) the estimation of the parameters of the demand distribution; and (iii) the calculation of temporal aggregates of the demand distribution in order to estimate the expected service level. This paper shows some difficulties linked to these issues and proposes an alternative approach based on the observed demand frequencies, so that these issues are avoided and the accuracy of the service level estimation seems to be improved.
A Process Oriented MCDM Approach to Construct a Circular Economy Composite Index
(MDPI AG, 2020-01-15) García Bernabeu, Ana María; Hilario Caballero, Adolfo; Pla Santamaría, David; Salas Molina, Francisco; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Ingeniería de Sistemas y Automática; Dpto. de Economía y Ciencias Sociales; Instituto Universitario de Automática e Informática Industrial; Escuela Politécnica Superior de Alcoy; Grupo de Investigación de Economía Internacional y Desarrollo
[EN] The purpose of this contribution is to develop a Circular Economy Composite indicator to benchmark EU countries performance. Europe is at the forefront of the global transition towards a sustainable and circular economy. To this end, the European Commission has launched in 2015 a Circular Economy Action Plan including a monitoring framework to measure progress and to assess the effectiveness of initiatives towards the circular economy in the European Union (EU) and Member States. Still, this monitoring framework lacks a composite indicator at the national level to aggregate the circular economy dimensions into a single summary indicator. Although there is a wide range of sustainability composite indicators, no aggregate circular economy index exits to this date. We use a multi-criteria approach to construct a circular economy composite index based on TOPSIS (Technique for Order Preferences by Similarity to Ideal Solutions) methodology. In addition, we introduce a novel aggregation methodology for building a composite indicator where different levels of compensability for the distances to the ideal and anti-ideal (or negative-ideal) values of each indicator are considered. In order to illustrate the advantages of this proposal, we have applied it to evaluate the Circular Economy performance of EU Member States for the year 2016. This proposal can be a valuable tool for identifying areas in which the countries need to concentrate their efforts to boost their circular economy performance.
A social network-based organizational model for improving knowledge management in supply chains
(Emerald, 2011) Capó Vicedo, Josep; Mula Bru, Josefa; Capó I Vicedo, Jordi; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Organización de Empresas; Dpto. de Economía y Ciencias Sociales; Centro de Investigación en Gestión e Ingeniería de Producción; Escuela Politécnica Superior de Alcoy
Purpose: This paper aims to provide a social network-based model for improving knowledge management in multi-level supply chains formed by small and medium-sized enterprises (SMEs). Design/methodology/approach: This approach uses social network analysis techniques to propose and represent a knowledge network for supply chains. Also, an empirical experience from an exploratory case study in the construction sector is presented. Findings: This proposal improves the establishment of inter-organizational relationships into networks to exchange the knowledge among the companies along the supply chain and create specific knowledge by promoting confidence and motivation. Originality/value: This proposed model is useful for academics and practitioners in supply chain management to gain a better understanding of knowledge management processes, particularly for the supply chains formed by SMEs. © Emerald Group Publishing Limited.
A stochastic goal programming model to derive stable cash management policies
(Springer-Verlag, 2020-02) Salas Molina, Francisco; Rodriguez-Aguilar, Juan A.; Pla Santamaría, David; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Economía y Ciencias Sociales; Escuela Politécnica Superior de Alcoy; Grupo de Investigación de Economía Internacional y Desarrollo; European Commission; Generalitat de Catalunya
[EN] In this paper, we consider cash management systems with multiple bank accounts described by a given particular relationship between accounts and by a linear state transition law. Since cash managers may simultaneously consider a number of possibly conflicting goals, we provide a general stochastic goal programming model that is able to handle multiple goals and also the inherent uncertainty introduced by expected cash flows. We describe in detail an instance of our general model that considers the optimization of three different criteria such as cost, risk and cash balance stability. We claim that cash balance stability is an interesting goal to deal with the inherent uncertainty of expected cash flows. We also provide useful instructions for cash managers to set the main parameters of our model in practice. Our model provides a systematic approach to multiobjective cash management that is ready to be implemented in decision support systems for cash management.
ABC classification of spare parts considering costs and service
(Inderscience Enterprises Ltd., 2016) Cardós Carboneras, Manuel Javier; Guijarro Tarradellas, Ester; Babiloni Griñón, María Eugenia; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Organización de Empresas; Facultad de Administración y Dirección de Empresas; Escuela Técnica Superior de Ingeniería Industrial
[EN] This paper focuses on the multi-item problem where it is necessary to reach an overall stock availability of the spare parts while minimising involved costs. Over the last years, a number of authors have proposed a variety of approaches and provided different rules in order to classify items in ABC classes. An additional optimisation has to be performed in order to minimise the inventory cost while fulfilling a target service level. The proposed approach focuses on the characteristics of spare parts and optimises the inventory cost subject to the overall target fill rate by means of a closed form formula for calculating the fill rate of every item independently. This new method is validated with a dataset of spare parts of an airline company and clearly outperforms the alternative methods in terms of inventory cost reduction and ease of calculation. Extensions of our results are also indicated.
Acceso a información digital sobre secuencias genéticas y reparto de beneficios
(Universidad de Santiago de Compostela. Instituto de Derecho Industrial, 2023) Corberá Martínez, José Miguel; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Economía y Ciencias Sociales
[ES] Las tecnologías basadas en Big Data permiten el tratamiento de secuencias de ADN de forma masiva y desmaterializada. Se trata de la conocida como «información digital sobre secuencias genéticas» o «Digital Sequence Information (¿DSI¿)», que permite almacenar y transmitir dicha información sin que sea necesario el acceso físico al recurso genético. Esta posibilidad ha propiciado diversos debates económicos, sociales y también de carácter jurídico sobre la regulación internacional llamada a ordenar el régimen de acceso a dicha información y, en su caso, de reparto de beneficios derivados de su utilización. Frente a las posturas que han abogado por la inclusión de la «DSI» en el ámbito de aplicación del Convenio sobre la Diversidad Biológica, y, en consecuencia, del sistema de acceso a recursos genéticos y reparto de beneficios previsto en el Protocolo de Nagoya, se contraponen las de otros sectores que, sobre la base de las carencias del anterior sistema, han postulado desde el acceso abierto a esta información hasta otros regímenes más eficientes como el basado en un sistema multilateral en aras de fomentar el avance científico. No obstante, la reciente COP 15 celebrada en diciembre de 2022 ha adoptado una solución intermedia que opta por la creación de un nuevo mecanismo multilateral de participación en beneficios derivados de la utilización, sin perjuicio de los derechos y obligaciones existentes conforme al Protocolo de Nagoya.
Adaptación de los distritos industriales a un entorno competitivo globalizado
(Universidad de Zulia, 2013-04) Capó Vicedo, Josep; Capó I Vicedo, Jordi; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Organización de Empresas; Dpto. de Economía y Ciencias Sociales; Escuela Politécnica Superior de Alcoy
[EN] Currently, companies find themselves facing a competitive environment that is ever more globalized and changing and to which they must adapt themselves. This study analyzes the changes that should be made among agents of the territorial agglomerations of companies of the industrial district type in order to achieve this adaptation. The study will analyze the Industrial Textile District in Valencia, which corresponds to a so-called traditional sector with serious competitiveness problems. The analysis will be made taking as a reference point the liberalization of the textile products market by the European Union in 2005. By applying techniques belonging to social network analysis, the density and intensity of the existing relationships among the district agents are analyzed, as is the role played by each before and after this change in the competitive environment. Results show changes in the redistribution of relational capital, leading to the conclusion that the relationships of the leading companies in the district with local institutions, companies that supply machinery and technology, as well as with client companies in the district, have acquired a growing importance. All of this is motivated by the search for a greater differentiation in district products in relation to those obtained outside, through processes of innovation and product improvement.
Adoption of sustainability reporting and assurance: a study among the top 300 cooperative and mutual organizations
(Sobey School of Bussines, 2016) Bollas Araya, Helena María; Polo Garrido, Fernando; Seguí Mas, Elíes; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Economía y Ciencias Sociales; Escuela Politécnica Superior de Alcoy; Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University
[EN] The relevance of sustainability reporting has greatly increased in recent decades, but the need to gain credibility has promoted companies to adopt assurance on sustainability reports. Prior research has analyzed these practices among stock companies. However, very few efforts have been made to develop a non-stock firm perspective. Social enterprises (e.g. cooperatives) have a special link with sustainability. Given the lack of previous studies, we aimed to analyze sustainability reporting and assurance among top cooperative and mutual organizations to find out whether adoption of reporting and assurance, and choice of assuror, were associated with factors country and sector. Our findings indicated that the cooperative and mutual organizations domiciled in stakeholder-orientated countries were more likely to adopt sustainability reporting and assurance, and to choose an accountant as their assurance provider. It seems that adoption of sustainability reporting and choice of assuror is associated with sector, with organizations in more sensitive sectors more likely to issue sustainability reports, and to hire non-accounting providers.
Adquisiciones intracomunitarias
(Difusión Jurídica y Temas de Actualidad S.L., 2018) Hernández Guijarro, Fernando; Asís Alastrué, Agustín G.; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Economía y Ciencias Sociales
Agri-food cooperative enterprises: From Ballestero to Bijman
(Universitat Politècnica de València, 2015-06-26) Juliá Igual, Juan Francisco; Meliá Martí, Elena; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Economía y Ciencias Sociales; Escuela Técnica Superior de Ingeniería Agronómica y del Medio Natural
[EN] Agri-food cooperative enterprises have developed significantly in the EU and are expec-ted to take on an even greater role in the European agri-food industry. Professor Ballestero’s theory and Decalogue for the agricultural cooperative enterprises are particularly relevant. We relate them to the well-known recent European Commission report on farming cooperatives in Europe, led by professor Bijman, and considered to be the largest study to date. Our analysis clearly shows the extent to which professor Ballestero’s theses are still completely valid today.
El alcance de la obligación preventiva durante el desplazamiento trasnacional de trabajadores: riesgos específicos y accidente en misión
(Universidad de Sevilla, 2022-11) García Gallego, Carlos Vicente; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Urbanismo; Ministerio de Economía, Industria y Competitividad
[ES] Los trabajadores desplazados en el marco de una prestación de servicios transnacional afrontan riesgos específicos que han de ser tenidos en cuenta para dotar de protección a los trabajadores afectados. Aunque no se trate de riesgos directamente vinculados con el trabajo a realizar por el trabajador desplazado, son riesgos relacionados con las circunstancias y el entorno del país de destino, donde el trabajador se enfrenta a un nuevo contexto, en unas condiciones sanitarias, de seguridad vial, sociales y meteorológicas distintas a las que tenía en el país de origen. A estas condiciones habría que sumar los riesgos de carácter psicosocial debidos en buena medida a las diferencias de cultura preventiva entre los países de origen y destino y la barrera cultural y lingüística. Además, el tiempo en el que el trabajador se encuentra desplazado en los términos del artículo 2.1 de la Ley 45/1999 debe considerarse un envío en misión en términos preventivos. En consecuencia, en caso de accidente se amplía la presunción de que se trata de tiempo y lugar de trabajo, sin que el accidente tenga que reunir los requisitos del accidente in itinere. La relevancia de considerar un accidente como accidente en misión, no se agota con la determinación de la contingencia como profesional, y por tanto de la correspondiente prestación a cargo del sistema de Seguridad Social; pues a partir de dicho concepto se determina el propio contenido de la obligación preventiva de la empresa, que desplaza trabajadores a otro país para la prestación de un determinado servicio.

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