91 research outputs found

    Los modelos de predicción del fracaso empresarial y su aplicabilidad en cooperativas agrarias

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    [ES] La posibilidad de predecir situaciones de fracaso empresarial a partir de modelos estadísticos alimentados con la información económico-financiera de la empresa ha sido objeto de numerosos trabajos de investigación en las últimas décadas. No obstante, es prácticamente inexistente, especialmente en el caso español, el número de éstos orientado a la predicción de la insolvencia en sociedades cooperativas, sujetos jurídicos que presentan ciertas particularidades en relación a otras formas societarias, especialmente en relación con su información financiera. Esta línea de investigación analiza las posibilidades de aplicabilidad de los diferentes modelos de predicción al caso de las sociedades cooperativas agrarias.Mateos Ronco, AM.; Marín Sánchez, MDM.; Marí Vidal, S.; Seguí Mas, E. (2011). Los modelos de predicción del fracaso empresarial y su aplicabilidad en cooperativas agrarias. CIRIEC-España. Revista de Economía Pública, Social y Cooperativa. (70):179-208. http://hdl.handle.net/10251/30881S1792087

    La competencia transversal “Comprensión e Integración”. Metodológías aplicadas para su implementación en los estudios universitarios del Grado en Gestión y Administración Pública

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    [ES] A través del presente trabajo se analiza la implementación de la Competencia Transversal “Comprensión e integración” en las asignaturas de los estudios de Gestión y Administración Pública en las que se está evaluando. Se tiene presente que el nivel de dominio de la competencia no puede ser el mismo para los alumnos de 1º y 2º, a los que correspondería el nivel 1 de la competencia, que para los alumnos de 3º y 4º a los que correponde un nivel superior 2. Se concluye que las metodologías empleadas son muy diferentes por lo que se puede inferir que la evaluación global es correcta.[EN] In this paper we analyze the implementation of the Transversal Competence “Understanding and integration” through the subjects of Management and Public Administration Studies. It is kept in mind that the proficiency level of the competence can not be the same for 1st and 2nd years, which would correspond to competence level 1, that for 3rd and 4th years, to which they correlate a higher level 2. It is concluded that the methodologies used are very different, so it can be inferred that the overall evaluation is correct.Marín Sánchez, MDM.; Osorio Acosta, E.; Sosa Espinosa, A.; Tolosa Robledo, LM. (2019). La competencia transversal “Comprensión e Integración”. Metodológías aplicadas para su implementación en los estudios universitarios del Grado en Gestión y Administración Pública. En JIDDO. I Jornada de innovación en docencia universitaria para la dirección de organizaciones públicas y privadas. Editorial Universitat Politècnica de València. 126-134. https://doi.org/10.4995/JIDDO2019.2019.10249OCS12613

    Qualitative analysis of prediction business failure determinants in agrifood cooperatives

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    [ES] La predicción del fracaso empresarial a partir de modelos económico financieros ha sido objeto de numerosos trabajos de investigación. Sin embargo, la mayoría de estos trabajos se han desarrollado para sociedades mercantiles y son prácticamente inexistentes los trabajos orientados a la predicción del fracaso en sociedades cooperativas. Esta investigación aborda este vacío en la literatura académica aportando nuevas evidencias sobre los determinantes del fracaso empresarial en las cooperativas agroalimentarias. Así, a través del método Delphi y la consulta a un panel de 40 expertos de origen diverso (académicos, auditores, administradores concursales, etc.) este trabajo ha obtenido un amplio conjunto de resultados. Entre éstos destaca la preferencia del enfoque jurídico para determinar el fracaso empresarial en las cooperativas agroalimentarias. En relación a las variables financieras con poder predictivo sobre el fracaso empresarial, se señalan especialmente las de liquidez y el volumen de endeudamiento, a diferencia de las sociedades mercantiles, donde sobresalen variables de solvencia como la garantía, los gastos financieros o el coste de la deuda. En consecuencia, la relevancia de los resultados de este trabajo de corte cualitativo radica en su potencial uso para la posterior determinación de un modelo cuantitativo para la predicción del fracaso empresarial en las cooperativas agroalimentarias.[EN] Accounting information has been employed in many economic-financial models applied to registered corporations to predict business failure. Nonetheless, there are practically no research works that predict failure in agricultural cooperatives. The fundamental elements of this legal form justify the development of specific prediction models. The Delphi methodology has been used to define agricultural cooperative failure and to assess the usefulness of accounting variables. The conclusions suggest considering those agricultural cooperatives with negative equity or cash-flow problems to be failures or to come close to this concept. Similarly, indebtedness volume, cash flow and solvency are the most relevant variables that can act as business prediction instrumentsEste trabajo se enmarca dentro del Proyecto DER2008-03475 “Pérdidas, disolución e insolvencia en la sociedad cooperativa”, financiado por el Ministerio de Ciencia e Innovación (IV Plan Nacional de Investigación Científica, Desarrollo e Innovación Tecnológica 2008-2011). Los autores desean hacer constar la colaboración de la Cátedra de Economía Social Universidad de Murcia – Caja Mediterráneo en la difusión del cuestionario a los expertos.Marí Vidal, S.; Marín Sánchez, MDM.; Seguí Mas, E.; Michael-Zamorano, M. (2014). Análisis cualitativo de los determinantes en la predicción del fracaso empresarial en cooperativas agroalimentarias. ITEA. Información Técnica Económica Agraria. 110(3):300-320. https://doi.org/10.12706/itea.2014.019S300320110

    Metodologías aplicadas en la evaluación de la competencia transversal “Comprensión e Integración” en los estudios universitarios del Grado de Administración y Dirección de Empresas en la Universitat Politècnica de València

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    [ES] Las metodologías aplicadas en la implementación de la Competencia Transversal “Comprensión e integración” en los estudios de Administración y Dirección de Empresas, son muy diversas predominando el estudio de casos y la resolución de problemas. En el presente trabajo se analiza cómo se aplican y qué ventajas e inconvenientes se observan. Se concluye que al evaluar al alumno desde distintas perspectivas con diferentes metodologías, el resultado global integra los distintos niveles de dominio de la competencia[EN] In this paper we analyze the implementation of the Transversal Competence “Understanding and integration” through the subjects of Business Administration and Management degree. It is kept in mind that the proficiency level of the competence can not be the same for 1st and 2nd years, which would correspond to level 1, that for 3rd and 4th years, to which they correlate a higher level 2 The broad range of methodologies and techniques used in the assessment of this skill, allows us to infer that the overall evaluation is correctMarín Sánchez, MDM.; Crespo Abril, F.; Maroto Álvarez, MC.; Palau Ramírez, F.; Palmer Gato, ME.; Úbeda García, JE. (2019). Metodologías aplicadas en la evaluación de la competencia transversal “Comprensión e Integración” en los estudios universitarios del Grado de Administración y Dirección de Empresas en la Universitat Politècnica de València. En JIDDO. I Jornada de innovación en docencia universitaria para la dirección de organizaciones públicas y privadas. Editorial Universitat Politècnica de València. 8-16. https://doi.org/10.4995/JIDDO2019.2019.10247OCS81

    Formación en competencias trasversales en el Grado de Gestión y Administración Pública: Análisis y resolución de problemas

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    [ES] En este artículo se describen las diferentes maneras en que se evalúa la competencia transversal “análisis y resolución de problemas” en la Facultad de Administración y Dirección de Empresas de la UPV. Se han seleccionado las asignaturas del Grado de Gestión y Administración Pública que son punto de control para la evaluación de esta competencias, tanto de nivel 1 (primer y segundo curso) como 2 (tercer y cuarto curso). La principal ventaja encontrada se manifiesta en la variedad de actividades formativas que se tienen en cuenta, que permite tener una mayor garantía de que la competencia está adquirida por parte del alumnado. En cambio se observa que en la mayoría de asignaturas el criterio de evaluación se asocia a actividades llevadas a cabo en la asignatura y no se realizan pruebas especificas para evaluar la competencia transversal.[EN] This article describes the different ways in which the transversal competence "analysis and problem solving" in the Faculty of Business Administration and Management of the UPV is evaluated. The subjects of the Degree in Management and Public Administration that are the control point for the evaluation of these competencies have been selected, both level 1 (first and second year) and 2 (third and fourth year). The main advantage found is manifested in the variety of training activities that are taken into account, which allows to have a greater guarantee that the competence is acquired by the students. On the other hand, it is observed that in most subjects the evaluation criterion is associated with activities carried out in the subject and no specific tests are carried out to evaluate transversal competence.Calafat Marzal, MC.; Cabedo Mallol, V.; Castellano I Cervera, V.; Company Carretero, FJ.; Marín Sánchez, MDM.; Pérez Alonso, Y. (2019). Formación en competencias trasversales en el Grado de Gestión y Administración Pública: Análisis y resolución de problemas. En JIDDO. I Jornada de innovación en docencia universitaria para la dirección de organizaciones públicas y privadas. Editorial Universitat Politècnica de València. 135-144. https://doi.org/10.4995/JIDDO2019.2019.10181OCS13514

    Combined Body Mass Index and Waist-To-Height Ratio and Its Association With Lifestyle and Health Factors Among Spanish Children: The PASOS Study

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    [Abstract] Background and Aims: The World Health Organization recommended simultaneous measurement of body mass index (BMI) and waist circumference (WC) and suggested joint use to predict disease risks. The aim of this study was to assess the prevalence of BMI and waist-toheight ratio (WHtR) categories among Spanish children and adolescents, as well as their associations with several lifestyle factors. Methods: Cross-sectional analysis of 8–16-year-old children and adolescents (n = 3772) were included in the PASOS nationwide representative study. Children/adolescents and their mothers/female caregivers answered a questionnaire on lifestyle and health factors. Child/adolescent anthropometrics were measured. Four combined BMI-WHtR disease risk categories were built. Results: A third of participants showed combined BMI-WHtR categories with high disease risk (12.3% ‘increased risk’, 9.7% ‘high risk’, 14.3% ‘very high risk’). Participants in the ‘very high risk’ group were less likely to be females (odds ratio 0.63; 95% CI: 0.52–0.76) and adolescents (0.60; 95% CI: 0.49–0.72), to practice _60 min/day of moderate-vigorous physical activity (MVPA) (0.73; 95% CI: 0.57–0.93), and to watch <120 min/day of total screen time on weekdays (0.61; 95% CI: 0.49–0.76). Mothers of participants in the ‘very high risk’ group were less likely to have a high educational level, be in the overweight or normal range, have never smoked or were former smokers, and watch <120 min/day of total screen time on weekends. Participants in the ‘increased’ and ‘high risk’ categories had mothers with normal weight and _60 min/day of MVPA. Participants in the ’high risk’ group did not achieve _60 min/day of MVPA and showed lower adherence to the Mediterranean diet. Conclusions: Adherence to a healthy lifestyle in children and adolescents, but also in their mothers/female caregivers during offspring’s childhood and adolescence, is associated with low BMI-WHtR disease risk

    Determinants of adherence to the mediterranean diet in Spanish children and adolescents: the PASOS Study

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    A progressive shift away from traditional healthy dietary patterns, such as the Mediterranean diet (MedDiet), has been observed in recent decades. The aim of this study was to assess determinants of optimal adherence to the MedDiet in Spanish children and adolescents. A cross-sectional analysis was included in the PASOS nationwide representative study in Spain. Participants were 3607 children and adolescents; 8–16 years old. Primary and secondary outcome measures of weight and height were measured. Adherence to the MedDiet, physical activity, and sedentary behavior in children and adolescents, as well as parental physical activity and dietary habits, were assessed. Optimal adherence to the MedDiet was observed in 45.5% of primary school students and 34.8% of secondary school students (OR: 0.65; 95%CI: 0.56–0.75). Optimal adherence to the MedDiet was higher in children/adolescents meeting daily recommended moderate and vigorous physical activity (OR: 2.39, 95%CI: 1.97–2.89) and in those meeting daily recommended screen time on week-days (OR: 2.05, 95%CI: 1.77–2.38) and weekends (OR: 1.76, 95%CI: 1.48–2.10). Participants with optimal adherence to the MedDiet were more likely to have mothers with a high-level education and high-tercile of SDQS, mothers who never smoked or were former smokers, and mothers who met the recommended physical activity and screen time. It can be concluded that a low prevalence of optimal adherence to the MedDiet was found among current Spanish children and adolescents. Optimal adherence to the MedDiet was associated with reaching the recommendations on physical activity and screen time, with the highest maternal educational level, and healthier maternal life-styles.The PASOS study was funded by Fundación PROBITAS and the Gasol Foundation. Additional funds were received from the Barça Foundation, Banco Santander, IFA, Vienna and the Fundación Deporte Joven (no references are applicable). J.A.T., C.B., M.M.G., and M.M.B. were funded by CIBEROBN (CB12/03/30038) of the Institute of Health Carlos III (ISCIII), and co-funded by the European Regional Development Fund

    Elaboración de píldoras educativas sobre Historia de la Veterinaria

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    Tras el éxito de la utilización de la ludificación como motivación para el estudio de la Historia de la Veterinaria, nos propusimos crear pequeños vídeos o píldoras de conocimiento sobre hechos o personajes históricos que fueran reusables (se pueden utilizar en diferentes contextos), interoperables (sirven para propósitos diferentes) y accesibles por su formato digital que facilita el almacenaje y su recuperación. En este proyecto se ha grabado más escenas antes del confinamiento y preparados la historioteca con una de las píldoras ya definitivas

    Determinants of adherence to the Mediterranean diet in Spanish children and adolescents: the PASOS study

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    [Abstract]: A progressive shift away from traditional healthy dietary patterns, such as the Mediterranean diet (MedDiet), has been observed in recent decades. The aim of this study was to assess determinants of optimal adherence to the MedDiet in Spanish children and adolescents. A cross-sec-tional analysis was included in the PASOS nationwide representative study in Spain. Participants were 3607 children and adolescents; 8–16 years old. Primary and secondary outcome measures of weight and height were measured. Adherence to the MedDiet, physical activity, and sedentary behavior in children and adolescents, as well as parental physical activity and dietary habits, were assessed. Optimal adherence to the MedDiet was observed in 45.5% of primary school students and 34.8% of secondary school students (OR: 0.65; 95%CI: 0.56–0.75). Optimal adherence to the MedDiet was higher in children/adolescents meeting daily recommended moderate and vigorous physical activity (OR: 2.39, 95%CI: 1.97–2.89) and in those meeting daily recommended screen time on week-days (OR: 2.05, 95%CI: 1.77–2.38) and weekends (OR: 1.76, 95%CI: 1.48–2.10). Participants with optimal adherence to the MedDiet were more likely to have mothers with a high-level education and high-tercile of SDQS, mothers who never smoked or were former smokers, and mothers who met the recommended physical activity and screen time. It can be concluded that a low prevalence of optimal adherence to the MedDiet was found among current Spanish children and adolescents. Optimal adherence to the MedDiet was associated with reaching the recommendations on physical activity and screen time, with the highest maternal educational level, and healthier maternal life-style

    Black list and Alert list of the Aquatic Invasive Alien Species in the Iberian Peninsula: an action of the LIFE INVASAQUA

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    Resumen del trabajo presentado en VI Congreso Nacional sobre Especies Exóticas Invasoras y I Congreso Ibérico sobre EEI (EEI 2022) celebrado en Navarra del 20 al 23 de abril de 2022.One of the objectives of LIFE INVASQUA project is to develop tools that will be more efficient the Early Warning and Rapid Response (EWRR) framework for Invasive Alien Species in the Iberian Peninsula. Horizon scanning for high-risk IAS is basic in implementing measures to reduce new invasions, developing Alert lists, and to focus effort in the species already established, for instance making a Black list. We developed a trans national horizon scanning exercise focused on inland waters of Spain and Portugal in order to provide a prioritized lists (Black list and Alert list) of aquatic IAS that may pose a threat to aquatic ecosystems and socio economic sectors in the future. We followed a step approach of existing information about IAS (Plants, Freshwater Invertebrates, Estuarine Invertebrates and Vertebrates; 127 established taxa in Black list; 90 non established taxa in Alert list) combining with an expert scoring of prioritized taxa. IAS established in the Iberian aquatic system consistently highlighted as the worst included vertebrates (e.g. Cyprinus carpio, Gambusia holbrooki, Silurus glanis), freshwater and estuarine invertebrates (e.g. Procambarus clarkii, Dreissena polymorpha, Pacifastacus leniusculus, Ficopomatus enigmaticus, Callinectes sapidus, Corbicula fluminea) and plants (e.g. Eichhornia crassipes, Azolla filiculoides, Ludwigia grandiflora). Amongst taxa not yet established (Alert list), expert pointed to Perna viridis, Hydroides dirampha, Dreissena bugensis, Procambarus fallax f. virginallis, Perccottus glenii with higher risk of invasion, ecological and socioeconomic impacts. Over 20.6% of the taxa in the preliminary black list received no votes (no prioritization) by experts, 17.8% in the innitial alert list. Our horizon scanning approach is inclusive of all-taxa, prioritizes both established and emerging biological threats across trans-national scales, and considers not only the ecological impact, but also potential direct economic consequences as well as the manageability of invasive species.This work received funds from the LIFE Programme (LIFE17 GIE/ES/000515)
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