Revistas UPV. Editorial UPV

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Desde esta comunidad se tiene acceso a artículos en texto completo de publicaciones periódicas editadas por diferentes unidades académicas de la Universitat Politècnica de València (UPV) gestionadas en la plataforma OJS a través del portal Polipapers

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Browsing Revistas UPV. Editorial UPV by UPV Entity "Centro de Investigación en Gestión de Empresas (CEGEA)"

Now showing 1 - 10 of 10
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    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.
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    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.
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    Analysis of the motivation policy from a gender perspective
    (Universitat Politècnica de València, 2021-06-02) Moreno Cervera, Ana Paula; Canós Darós, Lourdes; Guijarro Tarradellas, Ester; Centro de Investigación en Gestión de Empresas (CEGEA); Dpto. de Organización de Empresas; Facultad de Administración y Dirección de Empresas; Grupo de Investigación en Reingeniería, Organización, trabajo en Grupo y Logística Empresarial - ROGLE
    [EN] The main objective of this paper is to present a method to analyze the motivational policy based on a gender perspective. To do this, we carry out the study of the motivating factors with the greatest presence in the company and the individual analysis of each one of them. We continue with their assessment based on the importance they have for each worker in their job position, using an adequacy coefficient as a measurement tool, comparing this assessment with the ideal of the company. We continue to show different results depending on the level of assessment of the motivational factors and comparing the answers according to the age, gender, etc., of the employees. From the analysis we observe that there are differences in the selection of factors and in the valuation of some of the choosen factors according to the gender of the employees.We conclude by presenting the implications that these results have for business management, highlighting the applicability of the method to any organization by using ad hoc designs.
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    Coding oriented learning in economics,business and finance
    (Universitat Politècnica de València, 2018-02-05) Salas Molina, Francisco; 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
    [EN] As the relationship between both students (teachers) and information technology evolves, new tools are required to improve learning (teaching) in social sciences. Economics, business and finance are mainly based on data and dealing with data requires specific skills and techniques such as computer programming in order to get full potential of most quantitative models. In this paper, we propose a coding oriented learning method based on Python Notebooks which is specifically designed for students of degrees in economics, business and finance. We follow a learning-by-doing strategy that encourages students to implement economic models as a suitable way to improve the understanding of fundamental concepts. As an illustrative example, we also describe a case study in which Python Notebooks are the key tool to teach cash management in a Master in Business Administration program. Since students of today are the decision-makers of tomorrow, a further advantage of the use of a programming language as a teaching tool is the possibility to connect theory to practice by enabling students to implement their own decision support tools.
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    La compensación económica resarcitoria en la proposición de ley reguladora del derecho a la gestación por subrogación y su fiscalidad
    (Universitat Politècnica de València, 2020-05-04) Hernández Guijarro, Fernando; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Economía y Ciencias Sociales
    [ES] El presente estudio se realiza a la luz de la Proposición de Ley sobre gestación subrogada y las cuestiones tributarias que surgen como consecuencia de la misma. Se analiza la fiscalidad de la compensación económica resarcitoria y del seguro de contingencia de la gestación. Asimismo, se estudia el tratamiento que tendrán las posibles mejoras que se establezcan en el contrato de gestación por subrogación en favor de la madre gestante y el surgimiento de obligaciones tributarias que se deriven como consecuencia de las mismas.
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    Eco-efficiency measurement in agricultural production. A case study on citrus fruits production
    (Universitat Politècnica de València, 2011-10-14) Ribal Sanchis, Francisco Javier; Sanjuán, Neus; Clemente, Gabriela; Fenollosa, María Loreto; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Economía y Ciencias Sociales; Centro de Investigación de Ingeniería Económica
    [EN] The eco-efficiency can be defined by using the “economic value/environmental impacts” ratio. In this study the eco-efficiency of orange production in the Comunidad Valenciana was assessed. 24 scenarios of orange production were built regarding their agricultural practices. For every scenario the environmental impacts were assessed by means of Life Cycle Assessment (LCA) as well as the economic value added. The results have been referred to 1 kg oranges. The integration of the economic and environmental assessments was made through Data Envelopment Analysis (DEA). Among the scenarios scored as eco-efficient, those with organic
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    Financial structure and business achievement in agricultural cooperatives: an empirical approach
    (Universitat Politècnica de València, 2012-11-26) Lajara de Camilleri, Natalia; Mateos Ronco, Alicia María; 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 Agronómica y del Medio Natural; Ministerio de Ciencia e Innovación
    [EN] This paper analyzes the economic and financial information of a sample of Spanish agricultural co-operatives in order to identify the variables that determine the nature and composition of its financial structure. A new variable named “business achievement” has been defined using the statistical technique of principal component analysis (PCA); this, and other ratios, have been used in the regression models. Results show no relationship between financial structure and “business achievement”, but they support the Pecking order theory, thus validating the hypothesis that, in absence of self-financing, the prevalent funding sources in agricultural cooperatives are debt and capitalization. Also, in line with the Agency theory, it has been shown that in these entities growths in sales, and therefore cash flow generation, lead to higher short-term debt, while the use of long-term debt decreases.
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    Non-parametric contrasts of fundamental multiples and stock multiples of European food companies
    (Universitat Politècnica de València, 2015-06-26) Vidal, Raül; Ribal Sanchis, Francisco Javier; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Economía y Ciencias Sociales; Centro de Investigación de Ingeniería Económica
    [EN] The food industry is made up of small and medium-sized companies causing the valuation multiples to be scarce. In this study fundamental valuation models are applied to food companies listed in the European markets, so as to contrast whether the calculated multiples statistically differ from the stock multiples and find out if these models could be in SMEs. Taking into account that multiples are not nor-mally distributed, several non-parametric statistical tests have been used showing that in 40 to 60 % of cases it cannot be stated that the fundamental multiples are statistically different from the stock multiples
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    Propuesta metodológica mediante ANP para la evaluación de las memorias de sostenibilidad del sector agroalimentario español
    (Universitat Politècnica de València, 2014-07-02) Baviera Puig, Maria Amparo; García Martínez, Gabriel; Gómez Navarro, Tomás; Centro de Investigación en Gestión de Empresas (CEGEA); Facultad de Administración y Dirección de Empresas; Dpto. de Proyectos de Ingeniería; Dpto. de Economía y Ciencias Sociales; Instituto Universitario de Investigación de Ingeniería Energética; Escuela Técnica Superior de Ingeniería Industrial; Escuela Técnica Superior de Ingeniería Agronómica y del Medio Natural
    [EN] Sustainability reports are jointly used as a communication tool of CSR and accountability to all stakeholders and society. However, they receive heavy criticism on both fronts. In light of the im-portance of this practice, a methodology for assessing the communication capabilities of the sustainability reports of companies in the Spanish food sector is developed using the Analytical Network Process (ANP). The results allow identifying weaknesses and opportunities for improvement of these reports, as well as of the relationship of the company with their respective stakeholders
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    The Environmental Protection as a selection criterion in Socially Responsible Investments: A multicriteria approach
    (Universitat Politècnica de València, 2015-06-26) García Bernabeu, Ana María; Pla Santamaría, David; Bravo Sellés, Milagros; Pérez-Gladish, Blanca; 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 greater environmental and ethical awareness of companies and organizations is also ap-plied to portfolio selection. This note aims to put forward a multicriteria model of Goal Programming (GP) to design efficient portfolios considering classic financial criteria and environmental criteria