1,256 research outputs found

    Costes directos de la Diabetes Mellitus tipo 1 en la edad pediátrica

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    25 páginas.Trabajo Fin de Máster Universitario en Urgencias y Emergencias Pediátricas (2017/18). Tutora: María Teresa Alonso Salas. La Diabetes Mellitus tipo 1 (DM1) es la segunda enfermedad crónica y el trastorno endocrinometabólico más frecuente en la infancia. En los estudios de costes realizados hasta el momento, se objetiva que el coste depende sobre todo de las hospitalizaciones y de las complicaciones crónicas relacionadas con la enfermedad; también destaca la importancia del buen control metabólico en la prevención de las complicaciones crónicas. Objetivo: Conocer el coste directo achacable a la DM1 en niños menores de 14 años. Metodología: Estudio observacional multicéntrico prospectivo a realizar en el año 2019 en la Comunidad de Andalucía. Se realizará encuesta con variables demográficas, de control metabólico y costes directos sanitarios.Diabetes Mellitus (DM) is the second chronic diseases in children and the most common endocrine illness. In the cost studies carried out, it was found that the cost depended above all on hospitalizations and chronic complications related to the disease; also emphasize the importance of good metabolic control in the prevention of chronic complications. Aims: To know the direct cost attributable to DM1 in children under 14 years of age. Methods: Observational, multicenter, prospective study in the year 2019 in Andalusia. A survey will be carried out with demographic variables, metabolic control and direct health costs

    The adoption of quality management practices and their impact on business performance in small service companies: the case of Spanish travel agencies

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    Abstract The main objective of this study is to examine the motivations for adopting quality practices and their impact on the performance of travel agencies. The results are based on 448 personal surveys that were administered by travel agency managers. Structural equation modelling was used to conclude that the adoption of quality practices significantly impacts the competitiveness and financial performance of travel agencies. Therefore, the results of this paper suggest that being proactive about quality issues can confer significant benefits to travel agen-cies. These benefits can make the difference between survival and failure in a highly competitive sector

    Financial analyst assessment of business information disclosed on the internet

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    Financial analysts are responsible for conducting a thorough detailed review of a company in order to get a real accurate picture of the value of the company. The use of Internet technology enables companies to make a large amount of information available to anyone who is interested anywhere in the world at a low cost. Yet not all information has the same relevance when it comes to company valuation. This article analyzes and demonstrates the value of information made available to fi nancial analysts on the Internet using a Delphi analysis. As a result an index was obtained which measures usefulness of information.

    Impression management en concurso de acreedores: Un análisis de la información narrativa en empresas cotizadas

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    Managers tend to use opportunistically corporate narrative disclosure when financial performance is poor. However, there is little research on impression management in situations of extreme distress, such as bankruptcy. This paper analyzes ten textual characteristics of corporate reports at two moments in time, the last year just before entering the legal bankruptcy procedure (sick year) and five years earlier (healthy year). Specifically, it investigates the management reports of all bankrupt listed companies in Spain from2005 to 2019. Our findings near bankruptcy only show behavior that may be compatible with impression management in relation to length and positive language. Litigation risk associated with bankruptcy may condition managers’ attitudes to using narratives in a self-serving manner. Our results are also robust if we only test the most financially distressed bankrupt companies. This paper contributes to the understanding of impression management in companies in conditions of extreme financial distress.Los directivos suelen utilizar la información narrativa de forma oportunista cuando el desempeño empresarial es deficiente. Sin embargo, hay pocas investigaciones sobre estas prácticas de impression management en situaciones de extrema dificultad, como en concurso de acreedores. Este trabajo analiza diez características textuales de la información financiera en dos momentos de tiempo, el último año justo antes de entrar en concurso de acreedores (año enfermo) y cinco años antes (año sano). En concreto, se investigan los informes de gestión de todas las empresas cotizadas en concurso de acreedores en España desde 2005 hasta 2019. Los resultados, en el año antes de entrar en concurso, únicamente muestran un comportamiento que puede ser compatible con prácticas de impression management en el caso de la extensión del documento y del lenguaje positivo. El riesgo de litigio asociado al concurso de acreedores puede condicionar la actitud de los directivos a la hora de utilizar la información narrativa de forma sesgada. Los resultados también son robustos si sólo se analizan las empresas en concurso que se encuentran en una peor situación financiera. Este trabajo contribuye a la comprensión de las prácticas de impression management en condiciones de extrema dificultad financiera

    La relación accionista-empresa en Internet: análisis desde el enfoque de confianza

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    During the last decade there has been a break of trust of the shareholders to the company. Several factors converge to bring this breakthrough on the one hand, certain abuses of the “creative” reflected in an excessive “make-up” of the financial information and on the other hand, poor practices among some market players that have resulted in distrust and uncertainty about the present and the prospects for future. The aim of this paper is analyze trust between shareholders and companies and provide a model of communication via Internet to contribute to build confidence between them.Durante la última década se ha producido una ruptura de la confianza de los accionistas hacia las empresas. Son varios los factores que han contribuido a propiciar esta ruptura; entre ellos determinados abusos de la «contabilidad creativa» reflejados en un excesivo «maquillaje» de la información económico-financiera y las malas prácticas de algunos agentes de los mercados que terminan por originar desconfianza e incertidumbre acerca del presente y las perspectivas de desarrollo del sistema económico en el futuro. El objetivo de este trabajo es analizar las bases de la confianza entre accionistas y empresas y proporcionar un modelo de comunicación a través de Internet que contribuya a construir la confianza entre ambos

    El gobierno corporativo electrónico: un enfoque de confianza para los accionistas

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    Tesis doctoral inédita. Universidad Autónoma de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Contabilidad y Administración de Empresas. Fecha de lectura: 17-07-0

    Estudio de la infección VIH en el Hospital universitario de Canarias entre 1985 y 1997

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    Se estudia las variaciones en las características epidemiológicas y clínicas de los pacientes con infección VIH asistidos en el Hospital Universitario de Canarias en los doce primeros años de la epidemia de SIDA y valorar los distintos factores que influyen en la progresión de la infección y en la mortalidad de estos pacientes. Los resultados de los análisis demuestran que, las características epidemiológicas de la población estudiada son similares a las del resto de España, predominando la infección VIH en el colectivo usuarios de drogas por via parenteral; la incidencia de SIDA se incrementó progresivamente hasta 1996, disminuyendo en 1997, la tuberculosis fue la enfermedad definitoria de SIDA más frecuente, seguida de la neumonía por Pneumocystis carinii y de la toxoplasmosis cerebral; la supervivencia de los pacientes que recibieron tratamiento antirretroviral de alta eficacia fue mayor que la del resto de las modalidades terapéutica

    The role of institutional engagement at the macro level in pushing the circular economy in Spain and its regions

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    Currently, the European Union is promoting the circular economy, a change that involves moving the foundations of actual economies toward the most sustainable production and consumption periods, in which the reuse of resources predominates, mainly through recycling, reuse, and reduction, among other strategies. This study, through the application of institutional theory, analyzes the role that institutional pressure has in the diffusion and adoption of the circular economy from the state to the regions inside through coercive, normative, and mimetic pressures. A matrix of institutional positioning was developed that analyzes the number and diversity of circular economy initiatives. The results show that coercive pressure followed by mimetic pressure are the most relevant in explaining the development of the circular economy in Spain in relation to the closest other European countries in Southern Europe, while there is low normative pressure. The results obtained provide relevant information on how to accelerate the development of the circular economy throughout the European Union through the adequate exercise of different types of institutional pressure.This research was supported by the Ministry of Science, Innovation and Universities of Spain within its National Program for Research Aimed at the Challenges of Society. [Grant ECO2016-79659-R (Ecoinnovation and Circular Economy in the service sector)

    COVID-19 impacts and recovery strategies: The case of the hospitality industry in Spain

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    The health crisis caused by the pandemic COVID-19 has been of such magnitude that the drop-off in economic and tourist activity in most countries is generating an economic crisis with consequences that are still difficult to measure. The present work analyses the origins and evolution of the coronavirus pandemic and reviews the literature related to the impacts and recovery strategies that were implemented in previous crisis situations affecting the hotel industry. In order to focus the study on one country, Spain was selected based on tourism indicators, the importance of tourism for this country and the importance of Spain as a leader in international tourist destinations. The influence of the pandemic on the Spanish tourism sector and, more specifically, on its hospitality industry is explored in depth. In addition, the main initiatives to support the tourism and hospitality sector that have been undertaken at the global, European and national levels are highlighted and, finally, the response and recovery strategies of the five largest Spanish hotel chains to guarantee a COVID-19-free stay in their facilities and to recover the accommodation activity are discussed.This research was funded by the Ministry of Science and Innovation of Spain within its National Program for Research Aimed at the Challenges of Society. (Grant ECO2016-79659-R (Eco-innovation and Circular Economy in the service sector)
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