Implementation of the Dependency Law in Spain. The activities-based cost systems as tools that can facilitate decision-making for the implementation of the Law

The coming into force in 2007 of Law 39/2006 about promotion of personal autonomy and care for people in a situation of dependency has created the right of everyone in these circumstances to be served by public services. This law involves an expansion and complement of the protective action of the State and Social Security System

Spanish hotel chains alignment with the Global Code of Ethics for Tourism

The Global Code of Ethics for Tourism (GCET) is the sectorial reference tool in sustainable and value-based management for tourism stakeholders. The objective of this research is to analyze the adoption of the code and the extent of its development so far. The content analysis of 115 Spanish hotel chain web pages allowed us to know the extent to which hotel chains are responding to the GCET's principles. The results show that adherence to the code improves the transparency of hotel chains and the differences found according to the geographic scope of the chains confirm that their actions depend on the socio-economic and cultural context of their setting. This study supports the promotion of this tool as a way to achieve sustainable economic development, since the Code acts as a guide for ethical and sustainable behaviour of organisations, clarifying stakeholders’ expectations

Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures

Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders

Identifying Motivation of the Local Governments to Improve the Sustainability Transparency

This paper examines the sustainability transparency of governments, i.e., the disclosure of information on the sustainability of their actions. To do so, we identify contributory factors to the online disclosure of environmental, social, economic and general information by local governments in Nordic countries. Linear regression analysis was used to identify factors infl uencing the online dissemination of government information on sustainability; a factor analysis, as a precursor to linear regression, led us to reduce 14 explanatory variables to four factors: fi nancial risk, demography, professional qualifi cations and local government resources. The results obtained show that local fi - nancial priorities have a greater impact on the sustainability-related content of governmental websites than does concern for the needs of the population. Furthermore, an organization’s disclosure of its fi nancial risks, together with greater awareness of stakeholders’ demands, could promote transparency in the fi eld of environmental, social and economic sustainability, while local demographic characteristics could foster the publication of information on environmental sustainability.This study was carried out with the assistance of a research project funded by the Regional Government of Andalusia (Ref. P11-SEJ-7700) and that of two projects funded by the National Research Plan, Nos. ECO2010-17463-ECON and ECO2010-20522-ECON

Características de los códigos éticos y de su gestión. Un estudio exploratorio en Andalucía

El desarrollo de una economía global más justa se ve impulsado por instrumentos de gestión como el código ético para regular el comportamiento o las relaciones con los grupos de interés. Por ello, es necesario conocer las características de los códigos existentes y cómo se incorporan al sistema de gestión empresarial.Varias investigaciones han abordado el grado de penetración de los códigos en las empresas españolas, pero pocas han analizado su contenido, y menos aún son las que han profundizado en aspectos relacionados con su gestión. Por otra parte, a diferencia de otros estudios que se han basado en el análisis de contenidos, en esta investigación se ha utilizado un cuestionario, diseñado según los aspectos que la literatura especializada ha identificado como contenidos relevantes de los códigos y de su gestión.Los resultados del estudio ponen de manifiesto la necesidad de mejorar su gestión y el predominio de códigos orientados a comunicar los valores que deben guiar el desarrollo de la actividad, si bien, atienden más a la prevención de malas conductas que a la recompensa de las buenas. Destaca la necesidad de mantenerlos actualizados, por motivaciones intrínsecas de las organizaciones y por implicaciones legales derivadas de la modificación del Código Penal.Otras áreas de mejora identificadas son la necesidad de adaptar los contenidos a las particularidades de las empresas, la difusión a través de las páginas web, la comunicación a otros grupos de interés, así como la necesidad de incorporar indicadores para su evaluación y mejorar su gestión.

Application of Spatial Analysis to Identify the Location of Entrepreneurs Supported by the Regional Government in Andalusia (Spain)

In this work, spatial analysis was used to identify the locations of entrepreneurs supported by the regional government of Andalusia (Spain). The objective of this research is to study the effectiveness of the support work for entrepreneurship carried out by the Andalusians Entrepreneurship Centres (CADEs) in the autonomous community. As a first approach to this objective, the geographical situation of the supported entrepreneurs is determined, and how that situation influences the support for entrepreneurship is analysed. We use spatial pattern analysis techniques that allow us to assess the impact of these efforts. Attending to the areas of greater concentration as well as those of lower concentration, we conclude that CADEs are an effective instrument of the entrepreneurship policy in this region. In addition, by concentrating on rural and mountain areas, the work of CADEs contributes to the local development of these zones by supporting the development and sustainability of the business sector in areas with higher unemployment rates and a greater threat of depopulation. The study’s conclusions are relevant in showing the role of public administration in the development of European Union (EU) Objective 1 regions and, more specifically, in the support of entrepreneurship

Capacidad normativa: ¿un ejercicio que pone en forma a las haciendas autonómicas?

In this paper several indexes are designed with the purpose of assessing the existing differences between the Autonomous Communities of Spain as far as exercising their assigned regulatory capacity on taxes. The methodology used in the analysis allows the identification of differences between regions in terms of the impact of the exercise of regulatory capacity on tax benefits and it also allows the analysis of the stability of the representativeness of different taxes throughout the period 2012-2014. The results indicate that the Spanish Autonomous Communities have made an intensive but uneven use of the exercise of their regulatory capacity, and that this exercise does not substantially alter the configuration of their revenue.A partir de la construcción de índices se analiza el diferente grado de ejercicio de las competencias normativas sobre tributos cedidos en las CCAA de régimen común. La metodología empleada permite identificar diferencias existentes entre regiones en cuanto a la repercusión o impacto del ejercicio de la capacidad normativa sobre los beneficios fiscales y, al mismo tiempo, permite analizar la estabilidad de la representatividad de las figuras tributarias en el periodo de estudio 2012-2014. Los análisis indican que las CCAA han realizado un uso intenso aunque dispar de la capacidad normativa cedida, pero que este ejercicio no altera sustancialmente su estructura de ingresos, por lo que poco contribuye a la configuración de una hacienda autonómica propi

Divulgación de información sobre responsabilidad social de los gobiernos locales europeos: el caso de los países nórdicos

La información por parte de los organismos públicos en el ámbito de la responsabilidad social (rs) es necesaria para legitimar sus actuaciones y dar a conocer a sus grupos de interés cómo están respondiendo a sus demandas. Las páginas web son en este mundo globalizado e informatizado un medio de comunicación adecuado y accesible. En este contexto, el objetivo del trabajo es analizar la información relacionada con la responsabilidad social que proporcionan los gobiernos locales europeos en sus páginas web y, en concreto, estudiar las corporaciones de las principales ciudades de los países nórdicos. Además se analizará si se pueden observar algunas pautas de comportamiento similares aplicando el análisis de conglomerados. Los resultados obtenidos permiten conocer el nivel de divulgación que estos países dan a la información relacionada con su comportamiento socialmente responsable y cuáles son los principales temas a los que prestan mayor atención.Public agencies should inform about their behavior in the space of the social responsibility not only to legitimate their existence but also to inform their stakeholders how they are responding to their demands. Web sites are a communication medium appropriate and accessible in this globalized and computerized world. In this context, the object of this investigation is to analyze the information related with the social responsibility that European town councils provide in their web pages, particularly of the main Nordic countries town councils. In addition, it will be analyzed if we can observe some similar guidelines of behavior applying the analysis cluster. The obtained results will allow to know the treatment that these countries give to the information related to socially responsible behavior and what are the main variables they are more responsive to.Estudio llevado a cabo con la ayuda de un proyecto de investigación financiado por la Junta de Andalucía (Ref. P09-SEJ-5395) y la de dos proyectos del Plan Nacional de Investigación (nos. ECO2010- 17463-ECON y ECO2010-20522-ECON)