La conducta exportadora de las Pymes y de las Empresas Familiares Españolas: ¿siguen una aproximación incremental?

Este trabajo explora en qué medida el comportamiento exportador de estas empresas puede ser explicado a través de modelos incrementales, siguiendo el modelo propuesto por Cavusgil (1980). Utilizando datos de la Encuesta de Estrategias Empresariales, se analiza un panel de empresas para el periodo temporal 1994-2005. Los resultados sugieren la aceptación del modelo incremental de Cavusgil para explicar la conducta exportadora de las Pymes españolas con ciertas limitaciones. Respecto de las empresas familiares, los resultados indican el bajo compromiso internacional de las Empresas Familiares frente a las no familiares, así como una conducta exportadora diferente a la de las Pymes. Se puede concluir que las Empresas Familiares manufactureras españolas no siguen un comportamiento en su proceso exportador que pueda ser identificado como un proceso incremental.

Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado

Given that the tax information provided by companies in their Annual Accounts is a key factor in providing a reliable image of themselves, it is essential for them to submit this information in accordance with the standards of the General Accounting Plan, as well as providing additional information. This study therefore endeavours to measure the degree to which a sample of Second Level Agrarian Cooperatives follow accounting and tax regulations, bearing in mind the level of obligatory tax information provided in the Annual Accounts and the amount of information voluntarily supplied.Second Level Agrarian Cooperatives, Annual Accounts, Tax Information, Corporation Tax.

Persistence and non-stationarity in the built-up land footprint across 89 countries.

This paper deals with the analysis of the degree of persistence and non-stationarity in the built-up land footprint time series referring to 89 countries all over the world. Using long memory and fractional integration methods the results indicate the existence of positive trends in 57 of the countries examined, while 7 series display negative trends. Dealing with persistence we observe a large of degree of heterogeneity across countries, with some countries displaying short memory patterns, while others showing orders of integration significantly higher than 1.pre-print518 K

Persistence of the Misery Index in African Countries.

This paper deals with the analysis of the misery index in a group of 55 African countries by using fractional integration. In doing so, we can measure the degree of persistence of the index in a more flexible way than with other methods that simply use integer degrees of differentiation (zero or one). Our results indicate a large degree of heterogeneity across the countries, with some showing short memory behaviour (d = 0); others long memory mean reverting behaviour (0 < d < 1) and others indicating the presence of unit roots (d = 1). Thus, shocks will have different effects depending on the country examined. We also find a positive relationship between the levels of persistence and income.pre-print418 K

An investigation of long range reliance on shale oil and shale gas production in the U.S. market.

Despite the rising profiles of both shale oil and shale gas plays in the U.S. and the importance of testing for their persistence, no study has examined the persistence of the availability of shale oil and shale gas plays in the country. This paper focuses on the analysis of shale oil and shale gas production using long range dependence techniques in the U.S. for the period, January 2000 to April 2019. The empirical findings illustrate that the series examined are highly persistent, finding very little evidence of mean reverting patterns. Among the implications of the results, which are discussed in the paper, is that there is a hysteresis in shale oil and gas production in U.S., and therefore shocks resulting from new government policies relating to shale oil and gas in U.S. will have lasting impacts on their production. Besides, it will not be feasible to use forecasting as a basic instrument for unconventional energy sources as the previous values of shale oil and gas production cannot be utilised to accurately forecast their subsequent values.pre-print606 K

Willingness to Pay More to Stay at a Boutique Hotel with an Environmental Management System. A Preliminary Study in Spain.

Since 1990, both people’s recognition of the need for sustainability around the world and environmental management systems in the tourism industry have been growing. Academic studies have primarily focused on the willingness of consumers to pay more to stay in major hotel chains, finding that the incorporation of environmental management systems (EMSs) is a way to save money by reducing costs, while improving the image and competitive advantage of these chains in the market. However, the aggregate environmental impact of tourism activity does not only depend on the practices of industry leaders. It also relates to the degree to which all stakeholders adopt these practices. Boutique hotels fall under the category of small-sized accommodation and are characterized by their size, independent management, and respect for the local environment. Hotel consumers display positive attitudes with respect to green hotel practices, which provides a starting point for motivating hotels to continue working on improving their environmental impact performance. For this reason, the objective of this paper is to determine whether boutique hotel clients are willing to pay more for a hotel with an environmental management system. Two dependence techniques are applied, logit regression and linear regression. The results show that the respondents’ age and income, as well as the strength of their environmental commitment, are determinant factors of whether clients would pay more to stay in a boutique hotel with an EMS. This preliminary study tries to investigate the “willingness to pay” in the Spanish boutique hotels. The originality of this article responds to the demand for a more holistic perspective on the hospitality sector, contributing to the understanding of hotel clients and their willingness to pay more for an EMS.post-print312 K

Inequality Persistence of 21 OECD Countries from 1870 to 2020: Linear and Non-Linear Fractional Integration Approaches.

This paper investigates inequality persistence in a group of 21 OECD countries using linear and non-linear fractionally integrated methods. Using linear models, the results show that the series are strongly persistent which implies lack of average reversal and permanency of shocks. Mean reversion is only found in the case of Finland and partial evidence of mean reversion is detected for Belgium, Greece, Austria and the Netherlands. The results are similar using non-linear methods. Mean reversion is only found in the case of Finland, Belgium, Greece and Spain. Although, most countries show no evidence of non-linear structures except for four countries, namely, Finland, Spain, the United Kingdom and the United States. The implications of the empirical findings are reported at the end of the manuscript.post-print910 K

Clinicopathological and prognostic characterization of oral lichenoid disease and its main subtypes : a series of 384 cases

To clinicopathologically characterize the diagnosis of oral lichenoid disease (OLD) and its main subtypes: oral lichen planus (OLP) and oral lichenoid lesion (OLL), in order to correctly asses their prognosis. Ambispective cohort study of 384 patients with diagnosis of OLD, based on pre-established clinical and histopathological criteria. We have analysed 272 (70.8%) women and 112 (29.2%), whose mean age was 57.1+/-11.8 years (range 21-90); minimum follow-up time was 36 months. A specific protocol was designed for this study, where we gathered the data of each patient, including malignant transformation. OLP was diagnosed in 229 cases (77.9%) and OLL in 85 (22.1%). Tobacco consumption was found in 20.3% of the patients and alcohol intake in 41.1%. Liver pathology was present in 10.7% of the cases, thyroid pathology in 11.5%, arterial hypertension in 15.6%, diabetes mellitus in 7.6%, psycho-emotional disorders in 33.3%, skin involvement in 12% and genital involvement in 4.9%. Ten patients (2.6%) developed an oral squamous cell carcinoma, 5 (1.7%) with OLP and 5 (5.9%) with OLL. OLD is a potentially malignant disorder of the oral mucosa which has to be correctly diagnosed as either OLP or OLL, since the risk of malignancy of these subtypes is significantly different

Time trends in European average temperature anomalies, 1655-2017.

This paper deals with the analysis of time trends for European average temperature anomalies for the period from 1655 to 2017 using a dataset based on the Central England Temperatures (CET) and other meteorological stations. The reason for this study is to determine first if long memory is present in the data, and then to estimate the time trends in a more rigorous way. The results indicate that the series display long memory behavior. Based on this and using recursive methods, we show that the time trend becomes statistically significant when the data from 2010 onwards is incorporated, indicating the importance of the last few years in the evidence for warming. It should be noted, however, that this last result may be a consequence of the statistical method employed and should, therefore, be treated with caution.pre-print355 K

La disposición entre hombres españoles a tomarse el permiso por nacimiento. ¿Influyen en ello las estrategias de conciliación de las empresas?

El propósito de este trabajo es analizar en qué medida las empresas que facilitan la conciliación favorecen también que sus trabajadores varones se involucren más en las tareas del hogar y en el cuidado de sus hijos pequeños. Para ello el trabajo se desarrolla de la siguiente manera: en la sección 2 se lleva a cabo una revisión de algunos de los principales aspectos que tienen que ver con el proceso actual de cambio en las actitudes de los varones respecto del papel del hombre como cuidador; también se plantea y se delimita el concepto de empresa familiarmente responsable y la posible influencia del entorno creado por este tipo de empresa sobre las actitudes de sus trabajadores varones. En la sección 3 se presenta la muestra de trabajadores (varones) empleada en el análisis, que proviene de la Encuesta de la Calidad de Vida en el Trabajo (ECVT) de 2007. A partir de esta base de datos, en la sección 4 se lleva a cabo un análisis descriptivo de la disposición de los varones encuestados a tomarse el permiso (o la excedencia/reducción de jornada), y de su relación con sus características personales y con las facilidades para conciliar existentes en su organización. Y en la sección 5, tras construir un indicador de “empresa flexible” (EF), se procede a estimar (a través de la técnica multivariante de Regresión Logística) el efecto positivo de ser una EF sobre la disposición de los trabajadores-varones a tomarse el permiso por nacimiento, o a tomarse la excedencia/reducción de jornada. El artículo se cierra con la sección 6, en donde se extraen una serie de recomendaciones de política económica