Reforma de las competencias de los entes locales a fin de eliminar los gastos impropios de los municipios

Cuando se aborda el tema de la financiación de los gobiernos locales en España, uno de los problemas más habituales que se vienen señalando en los últimos años es la existencia de importantes dificultades financieras. Y estas dificultades se achacan, en parte, a la existencia de gastos impropios o no obligatorios. El objeto de las presentes líneas consiste en realizar un breve estudio acerca de las posibilidades de modificación de dicha normativa al objetivo de clarificar las competencias de los municipios y garantizar, en la medida de lo posible, una correspondencia entre su financiación y los gastos que, necesariamente, deban realizar para cumplir su marco competencial. De esta manera se contribuye a suprimir el problema de los denominados gastos impropios

El Gravamen de los Dividendos de Fuente Extranjera y de las Ganancias Derivadas de la Venta de Participaciones en Sociedades no Residentes: La Reforma del Régimen Español en el Marco del Derecho Comparado

El trabajo tiene por objeto exponer cuál es el gravamen de los dividendos de fuente extranjera en el Derecho comparado, partiendo de la experiencia europea y la norteamericana. Dicho análisis tiene por finalidad última valorar el sistema español de eliminación de la doble imposición internacional, así como, sobre todo, su reforma, que entrará en vigor en 2015.This paper analyzes the taxation on foreign dividends in comparative tax law. In particular, we study the European and North American system. Finally, we want to assess the Spanish system to avoid international double taxation and its reform, which will be put in force in 2015

Does R&D offshoring lead to SME growth? Different governance modes and the mediating role of innovation

In this article, we address the role of R&D offshoring strategies in the sales growth of small - and medium-sized enterprises (SMEs). We propose that different governance modes of R&D offshoring - insourcing versus outsourcing - may lead to growth, but that they differ in their effects. In turn, we argue that innovation mediates the relation between international R&D sourcing strategies and sales growth. Based on a large database of SME manufacturing enterprises in Spain, we find that offshore outsourcing positively affects sales growth both directly and indirectly, while offshore insourcing only affects sales growth indirectly via innovation results. The analysis reveals different contributions of each governance mode to sales growth and the mediating role of innovation in the relation between R&D offshoring and firm growth

Failed and successful innovations: The role of geographic proximity and international diversity of partners in technological collaboration

We aim to clarify the role of research partnerships on the success and failure of innovation projects by examining the geographic proximity and diversity of partners. First, we argue that collaboration with geographically near partners will contribute relatively more to innovation success than it does to innovation failure, while collaboration with geographically distant partners will contribute relatively more to innovation failure than it does to innovation success. Second, we postulate that lower levels of international diversity will contribute relatively more to innovation success than it does to innovation failure, while higher levels of international diversity will contribute relatively more to innovation failure than it does to innovation success. Using a large dataset of firms for the period 2008–2013, we perform a joint analysis of failed and successful innovations. Our empirical findings support our theoretical arguments. Our results highlight the relevance of studying both failed and successful innovations and the importance of knowing their determinants to manage the innovation process successfully. Moreover, our findings should alert managers to the importance of geographic location when choosing collaboration partners. It is noteworthy that beyond a certain threshold, international diversity begins to act as a brake on innovation success and to increase the likelihood of failure.This project was funded by the Government Research Agency of Spanish Ministry of Science and Innovation (PID2019-106874GB-I00/AEI/10.13039/501100011033) and Spanish Ministry of Economy and Business (ECO2017-87514-P). All authors have contributed equally to this paper

International collaboration and innovation in professional and technological knowledge-intensive services

In this paper, we explore the impact of international collaboration on innovation in technological and professional knowledge-intensive business services. We propose that the benefits of international collaboration differ depending on the activity sector and the location of the foreign partner. Specifically, we argue that the nature of knowledge and innovation processes in professional and technological knowledge-intensive business services may explain different effects of international collaboration on innovation performance. Our empirical analysis is based on a large sample of knowledge-intensive business services for the period 2004-2007. We specify two bivariate probit models to test our hypotheses. The results confirm the hypotheses and show that proximity to international partners is more important for professional knowledge-intensive services, while diversity in international collaboration is more important for technological knowledge-intensive services.This project was funded by the Ministry of Economy and Competitiveness (ECO2015-67296-R, MINECO/FEDER, UE), and the Community of Madrid and the European Social Fund (S2015/HUM-3417, INNCOMCON-CM). Rodríguez thanks Ramón Areces Foundation for financial support.Publicad

International and domestic external knowledge in the innovation performance of firms from transition economies: The role of institutions

In this study, we analyze how the acquisition of domestic and international external knowledge contributes to the innovation performance of firms in transition economies and how the institutional conditions of the home country may affect these relations. We test our hypotheses via the responses of 645 firms from 18 Central and Eastern European countries. Our findings show that both external knowledge sources—domestic and international— contribute positively to the number of new products in transition economies. Our results also indicate that a country’s governance imperfections positively moderate the relations between both domestic and international external knowledge and the number of new products. Additionally, our findings highlight that the benefits of international external knowledge for product innovation are greater in contexts with weaker institutional conditions than in environments with stronger institutional conditions. In contrast, the benefits of domestic external knowledge for product innovation do not vary substantially between scenarios with stronger institutional conditions and those with weaker ones. These findings lead us to conclude that the institutional conditions of transition economies moderate the relation between domestic and international external knowledge and innovation performance differently, with international external knowledge proving particularly valuable for product innovation when these conditions are weak.This project was partially funded by the Government Research Agency of Spanish Ministry of Science and Innovation (PID2019–106874 GB-I00/AEI/10.13039/501100011033). This work is developed with the support of Madrid Government (Comunidad de Madrid-Spain) with the project Excellence of University Professors (EPUC3M20) in the context of the V PRICIT

Home country institutions and exports of firms in transition economies: Does innovation matter?

We draw on institutional theory and the resource-based view to analyze the relation between home-country governance imperfections and the export intensity of firms in transition economies, including an examination of the moderating role of innovation. We propose that greater governance imperfections result in lower export intensity and that innovation mitigates the constraints of operating with weak home-country institutions. Analyses of panel data from the Business Environment and Enterprise Performance Survey (BEEPS) on firms from transition economies provide support for our arguments. Our findings allow us to conclude that although firms from transition economies face difficulties to export due to the regulatory constraints of their home countries, a strategy based on innovation represents a viable way of overcoming these limitations.We thank the Associate Editor, Roberto Vassolo, the two anonymous reviewers and Grigorios Asimakopoulos for their helpful comments and suggestions. This project was partially funded by the Government Research Agency of Spanish Ministry of Science and Innovation (PID2019-106874 GB-I00/AEI/10.13039/501100011033). This work is developed with the support of Madrid Government (Comunidad de Madrid-Spain) with the project Excellence of University Professors (EPUC3M20) in the context of the V PRICIT. Authors appear in alphabetical order.Publicad

The impact of R&D sources on new product development: Sources of funds and the diversity versus control of knowledge debate

We build on the knowledge-based view to study the relative impact of alternative R&D sources on innovation performance. We contrast two arguments that have created a debate in the literature: One is that diversity of knowledge is better for innovation, because the integration of a larger variety of knowledge helps create new products that can fulfill unmet customer needs; another is that control of knowledge is better, because the incentives and contextual system of the firm facilitate employees' experimentation, which supports the creation of new products. We provide one solution to this debate by arguing that the relative importance of diversity and control of knowledge on innovation depends on the sources of finance. Hence, we find that, in general, control of knowledge has a higher impact than diversity of knowledge on the sale of new products. We also find that alternative sources of finance moderate the relationships: internal funds strengthen the impact of R&D sources with more diversity of knowledge on the sale of new products, while external funds strengthen the impact of R&D sources with more control of knowledge on the sale of new products.Authors appear in alphabetical order. We thank Tina Ambos, anonymous reviewers, and participants at the European International Business Academy annual meeting for useful suggestions for improvement. We thank the National Statistics Institute, the Science and Technology Foundation, and the Foundation for Technical Innovation of Spain for access to the database. This project was funded by the Ministry of Economy and Competitiveness (ECO2015-67296-R, MINECO/FEDER, UE) and the Community of Madrid and the European Social Fund (S2015/HUM-3417, INNCOMCON-CM). Cuervo-Cazurra thanks the Walsh Research Professorship, the Robert Morrison Fellowship and the Lloyd Mullin Fellowship for financial support. Rodriguez thanks Ramon Areces Foundation for financial support

International sourcing and the productivity of SMEs in transition countries: Formal and informal "region effects" and the communist footprint

We study how SMEs in transition countries can boost productivity by sourcing inputs from regions with which they share formal institutional links (the European Union) or informal links (the former communist bloc). Additionally, we discuss how the length of the communist footprint may modify these productivity gains. Using a sample of SMEs located in Eastern Europe, we find a positive relation between firm productivity and inputs from regions with formal and informal institutional links. We also find that this positive relation is weaker for firms with longer communist footprints that source inputs from EU countries.We thank the Associate Editor, Professor Debmalya Mukherjee, and the two anonymous reviewers for their helpful comments and suggestions. The manuscript has also benefited from the comments by participants and reviewers of the 46th EIBA Annual Conference on an earlier version of this paper. This project was funded by the Government Research Agency of Spanish Ministry of Science and Innovation (PID2019-106874GB-I00/AEI/10.13039/501100011033). This work is developed with the support of Madrid Government (Comunidad de Madrid-Spain) with the project Excellence of University Professors (EPUC3M20) in the context of the V PRICIT (Regional Programme of Research and Technological Innovation). All authors have contributed equally to this paper

Combined use of the GGSFT data base and on Board Marine Collected Data to Model the Moho Beneath the Powell Basin, Antarctica

The Powell Basin is a small oceanic basin located at the NE end of the Antarctic Peninsula developed during the Early Miocene and mostly surrounded by the continental crusts of the South Orkney Microcontinent, South Scotia Ridge and Antarctic Peninsula margins. Gravity data from the SCAN 97 cruise obtained with the R/V Hespérides and data from the Global Gravity Grid and Sea Floor Topography (GGSFT) database (Sandwell and Smith, 1997) are used to determine the 3D geometry of the crustal-mantle interface (CMI) by numerical inversion methods. Water layer contribution and sedimentary effects were eliminated from the Free Air anomaly to obtain the total anomaly. Sedimentary effects were obtained from the analysis of existing and new SCAN 97 multichannel seismic profiles (MCS). The regional anomaly was obtained after spectral and filtering processes. The smooth 3D geometry of the crustal mantle interface obtained after inversion of the regional anomaly shows an increase in the thickness of the crust towards the continental margins and a NW-SE oriented axis of symmetry coinciding with the position of an older oceanic spreading axis. This interface shows a moderate uplift towards the western part and depicts two main uplifts to the northern and eastern sectors