Problemas y soluciones ante la variación de precios: de las revalorizaciones españolas al valor razonable en el ámbito internacional

El trabajo presenta el estado actual de la forma de afrontar, mediante normas contables, el problema de los cambios relativos de los precios en relación con los elementos patrimoniales en España, ofreciendo, como marco de comparación, una aproximación a las normas internacionales que sirvan de reflexión y análisis. Hasta la fecha, la forma de abordar el problema de la incidencia de la inflación sobre los estados contables se ha resuelto a través de revalorizaciones y regularizaciones de activos, siendo éstas parciales, incompletas y puntuales en el tiempo. Para comprender estas soluciones adoptadas se analiza el origen del problema de desfase valorativo y las consecuencias. Asimismo, al establecer como marco comparativo la evolución de la tendencia internacional en materia de normativa a tal efecto, se compara y evalúa el grado de idoneidad de las revalorizaciones autorizadas hasta la fecha en nuestro sistema contable

Utilización de valores actuales. Convergencia internacional y aplicación empírica al caso español: ¿existe un criterio uniforme en España?

Se analizan las revalorizaciones de activos fijos acontecidas en España en 1996, tanto en el territorio común como en el foral del País Vasco, para evaluar empíricamente las consecuencias de la doble regulación que existió para un conjunto de empresas situadas en diferentes territorios: foral versus común. Asimismo, se establece un estado de la cuestión sobre la normativa referente al valor razonable de los principales emisores internacionales que sirva de marco para la comparación del caso español. La regulación sobre el tema en España dista mucho de la convergencia que han realizado los diferentes emisores internacionales en busca del valor razonable como punto común de encuentro de ciertas partidas. Como conclusión, se establece el hecho de que las empresas vascas gozaron de una norma de revalorización más ventajosa que se tradujo en un mayor grado de acogida: 43,9% frente al 17,8% de las empresas de territorio común

Clusters and industrial districts: where is the literature going? Identifying emerging sub-fields of research

Ingenio Working Paper SeriesThe industrial district and cluster literature has generated an extraordinary quantity of articles, debates, and topics for discussion, and encompasses one of the most vibrant lines of research in the field of economics, geography, management and related disciplines. The literature, however, is fairly fragmented. In this paper, bibliometric methods are used to analyze cluster literature published between 1957 and 2014 in order to explore prospective research priorities through the method of bibliographic coupling. Beyond focusing on foundational works in the past, this approach shifts the focus away from the practice of analyzing co-citations and seminal contributions to one of looking at current and emerging trends in the literature. Using the ISI-Web of Knowledge (Web of Science) as a database, examination of two samples of 3,955 and 2,419 articles is made. Results reveal the existence of sub-fields of inquiry that are following their own particular research agendas, which remain distinct yet interconnected to one another.N

The Importance of Local Aspects in Traditional Industries’ Competitiveness: an Overview of the State of the Art

The process of globalization of the economy has modified the productive activity, enlarging the level of rivalry among firms. If it wants to respond with success to this new situation, a high competitiveness level should be maintained. The word is to the order of the day, with an implicit meaning of progress and advance, although it is not easy to find a definition of it. Many authors have tried this theme in depth. As Pérez (2001) indicates, there are four factors that determine the success of a business: the region where it is located, the industry to which it belongs, the cluster, and its own resources. According to other authors, the succes or failure of a business will be determined by the resources, the capacities and the strategies applied. There are many authors that affirm that competitiveness is a very located process, based on aglomerations of firms organized around one or various related industries, that converge. (Porter, 1985, 1998, Grant, 1996b, Mintzberg 1999). Some other affirm that the strategy of the firms must be based on internal resources, having these the main importance upon the market (Grant, 1996b). According to Grant (1996b), it is more advisable for the businesses that they become competitive based on its endogenous factors. The capacity of reaction of a firm requires not only a deep knowledge of the environment, but it also depends on the function of management, and the degree in which the culture of the organization affects the profit of value and the obtention of benefits of the business. Although these two theories, the external one the internal one have been presented like different alternatives for the study of an industry, other authors consider them complementary (Henderson, 2000), since, while the first one focuses its attention on the structure of the industry, the second does it in the fact that the capabilities (abilities, investments, knowledge, etc.) developed by an organization are the ones that build an strong competitive advantage. The study has focused on the macroeconomic focus, distinguishing also the internal and external aspects of it. Some of the most accepted models by the scientific comunity are presented within the external focus. The analysis of the geographical variable as base of a sinergic action of the businesses and of the related agencies established in an specific surroundings, the cluster, has been considered as part and development of the competitive strategy Finally both theries have been opposed and a new theoretical model, based on the adaptation of the main two currents that currently exist, has been proposed.

A Conceptual Framework for the Industrial District Analysis: from Knowledge to Resources

Traditional literature on Industrial Districts has remarked the social capital as a core key in the development process of a sustainable territorial competitive advantage. In that concept authors are allocated part of the externalities without being underpined by an integrating conceptual framework. Recent resource-base view and knowledge management theory, as well as intellectual capital approach, can all be use as a conceptual framework to allocate all the industrial district’s special features in a more comprehensive and connected arena. We establish a conceptual framework by integrating different approaches and adapt all of them to specific industrial district case. Moreover, we adapt the SECI knowledge management model to the cluster case as a useful way to understand the tacit knowledge dissemination that occurs in the industrial district.

Radical innovation in Marshallian industrial districts

[EN] Radical innovation is under-researched in the geography of innovation. In this paper, the focus is on understanding how radical innovations occur in Marshallian industrial districts (MIDs), a phenomenon mostly overlooked. Using an exploratory and in-dept longitudinal case study methodoloty in two European MIDs, this paper analyzes radical innovation in MIDs and finds that the introduction of technology-distant knowledge and new firms from different (to the focal) industries are both necessary mechanisms, but not sufficient. Access to leading incumbents' networks, based on social norms, becomes a crucial social factor necessary for radical innovation to occur in MIDs.The authors are thankful for financial support received from the Spanish Ministry of Economics (MINECO) [grant number ECO2015:63645-R (MINECO/FEDER)].Hervás Oliver, JL.; Albors Garrigós, J.; Estelles Miguel, S.; Boronat Moll, C. (2017). Radical innovation in Marshallian industrial districts. Regional Studies. https://doi.org/10.1080/00343404.2017.1390311

Outsourced inovation in SMES: a field study of R&D units in Spain

IJTM aims to provide a refereed and authoritative source of information in the field of managing with technology, and the management of engineering, science and technology. It seeks to establish channels of communication between government departments, technology executives in industry, commerce and related business, and academic experts in the field.SME innovation strategy and motivation has become one of the most challenging subjects of innovation policy. New innovation models proposed recently have captured the attention of policy makers. However, these models seem for the most part to be applicable to medium-sized or large enterprises. The objective of this paper is to analyse the open innovation model in the case of outsourced cooperative R&D in SMEs. Although the driving forces for outsourcing innovation in SMEs are in some respects similar to those for large firms, others are linked to lack of resources, but both have in common the pursuit of efficiency in R&D and technology transfer. This paper is based on an empirical study of open innovation in SMEs and proposes a model for analysing the critical elements which influence performance and strategic alignment between R&D performers and their partners (in most cases, SMEs).This paper has been partially supported by ECO 2010:17318 (MICINN).Albors Garrigós, J.; Zabaleta Etxebarria, N.; Hervás Oliver, JL.; Ganzarain Epelde, J. (2011). Outsourced inovation in SMES: a field study of R&D units in Spain. International Journal of Technology Management. 55(1/2):138-155. https://doi.org/10.1504/IJTM.2011.041684S138155551/

SISTEMAS NACIONALES DE INNOVACIÓN: DETERMINANTES Y ACCIONES DE POLÍTICA INDUSTRIAL EVIDENCIA EMPÍRICA PARA LA OCDE

Hervás Oliver, JL.; Rojas, R.; Sempere Ripoll, MF.; Albors Garrigós, J. (2012). SISTEMAS NACIONALES DE INNOVACIÓN: DETERMINANTES Y ACCIONES DE POLÍTICA INDUSTRIAL EVIDENCIA EMPÍRICA PARA LA OCDE. Economía Industrial. (383):157-166. http://hdl.handle.net/10251/35754S15716638

Introducción a la industria 4.0: guía docente y aplicación práctica de encoders en la enseñanza

[ES] El posicionamiento preciso en la industria requiere de soluciones de de situación de objetos y elementos precisas y flexibles que vayan más haya de la sensórica binaria. La falta de material didáctico adecuado es una barrera para la utilización de soluciones más avanzadas como los encóders que permiten la colocación en un punto con una gran sensibilidad. Un encóder no es más que un sensor digital de alta precisión que acoplado a un eje rotatorio es capaza de transmitir su posición angular a dígitos. La producción con calidad requiere métodos de posicionamiento preciso, el uso del encóder constituye una buena herramienta de entrada para los alumnos a este campo de conocimiento por su versatilidad y facilidad de utilización. Además en este artículo se ilustra su utilización en un proyecto mecatrónico, aplicando la filosofía de aprender haciendo y trabajar en equipo, lo cual ayuda a producir un aprendizaje significativo, dado que los conocimientos se aplican a un entorno “real”.Boronat Moll, C.; Hervás Oliver, JL.; Dahoui Obón, JM.; Santolaria Orrios, E. (2022). Introducción a la industria 4.0: guía docente y aplicación práctica de encoders en la enseñanza. En Proceedings INNODOCT/21. International Conference on Innovation, Documentation and Education. Editorial Universitat Politècnica de València. 617-624. https://doi.org/10.4995/INN2021.2021.1350661762

Industria 4.0 en el cluster cerámico de Castellón

[ES] Se presentan los resultados del Informe, basado en una encuesta a 62 empresas del sector cerámico de Castellón, "La industria 4.0 en el clúster cerámico de Castellón" que ratifican la amplia aceptación de la Industria 4.0 como una línea “estratégica y de futuro” y además se reconoce la existencia de conocimiento en el territorio-cluster para lograr este objetivo. Los esfuerzos de CEBRA+, con el ITC a la cabeza, así como el papel impulsor de los proveedores de maquinaria existentes en el territorio, están impulsado el reconocimiento y adopción de dichas tecnologías. La gran mayoría de las empresas reconocen grandes oportunidades de mejora con la adopción de la Industria 4.0, en producto, en proceso, control de costes y flexibilidad de procesos y algo menos en sostenibilidad. El sector se encuentra en una fase de crecimiento en la adopción de la Industria 4.0, mostrando una clara tendencia positiva que ya ha propiciado el salto cultural necesario para el cambio hacia la digitalización. Los sistemas de información son muy importantes, ya que constituyen la base para digitalizar. Así, el estudio demuestra que las empresas más digitalizadas, aquellas que tienen el proyecto de digitalización más avanzado, son aquellas que tienen implantados más sistemas de información.[EN] The results of the report, based on a survey of 62 companies in the ceramic sector in Castellón, "Industry 4.0 in the ceramic cluster of Castellón" are presented, ratifying the wide acceptance of Industry 4.0 as a "strategic and future" line and also recognizing the existence of knowledge in the cluster-territory to reach this goal. The efforts of CEBRA+, with the leadership of ITC, as well as the driving role of existing machinery suppliers in the territory, are promoting the recognition and adoption of these technologies. The vast majority of companies recognize great opportunities for improvement with the adoption of Industry 4.0, in product, process, cost control and process flexibility, and somewhat less in sustainability. The sector is in a phase of growth in the adoption of Industry 4.0, showing a clear positive trend that has already led to the cultural leap necessary for the change towards digitalization. Information systems are very important, as they form the basis for digitization. Thus, the study shows that the most digitized companies (those with the most advanced digitization project), are those that have implemented more information systems.Hervás Oliver, JL. (2021). Industria 4.0 en el cluster cerámico de Castellón. Universitat Politècnica de València. http://hdl.handle.net/10251/18274