Anuario Económico de Córdoba 2020

El abordaje de las consecuencias de la pandemia exige a corto plazo pensar en un plan de recuperación para las empresas más afectadas. A medio plazo, la UE considera que hay que transformar la economía

Anuario Económico de Córdoba 2019

Cada vez son más personas las que recurren a medios de pago que huyen del dinero en efectivo, optando por abonos con tarjetas o usando la tecnología digital

Anuario Económico de Córdoba 2021

El gobierno andaluz se encuentra en estos momentos en las últimas fases de la aprobación de un plan estratégico para el período 2021-2027 que va a trazar la hoja de ruta económica en la comunidad autónoma

Safeguarding Health at the Workplace: A Study of Work Engagement, Authenticity and Subjective Wellbeing among Religious Workers

: Research in work and organizational psychology has paid little attention to religious workers, something certainly surprising as faith-based organizations play a key role in the welfare state of many countries. This research shows that religious workers in a Catholic order present a high degree of subjective wellbeing, both in terms of flourishing and satisfaction with life in general, and a positive balance of positive and negative feelings. More specifically, this study examines the relationship between authenticity and wellbeing amongst religious workers. Survey responses from 142 religious workers in Spain were analyzed using partial least squares path modelling. The results reveal that subjective wellbeing at work is positively related to authenticity. In addition, this relationship is mediated by their level of work engagement

The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources

The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profession in the face of the incorporation and retention of talent. However, accountants are subjected to intense pressures that affect their well-being in the performance of their tasks. In this paper, the job demands–resources theoretical framework is adopted to analyze the relationships between job demands, job resources, and the subjective well-being of a large sample of 739 accounting experts at the European level. Applying a structural equations model, the results confirm, on the one hand, the direct effects provided in the theoretical framework and, on the other, a new mediating role of job demands–subjective well-being relationship resources

La influencia del modelo de sucesión en el género del sucesor

La relevancia de la Empresa Familiar es indiscutible, desempeñando una significativa contribución a la economía y la sociedad de un país. Debido a ello se ha convertido en un tema de investigación de gran importancia. Y puesto que uno de sus objetivos más importantes es la transmisión a la siguiente generación numerosos estudios se han centrado en este ámbito. Muchos de ellos tienen como objetivo el análisis del impacto de la variable género en la sucesión. El propósito de este trabajo es identificar los modelos de sucesión que predominan y los rasgos del sucesor asociados a cada uno de esos modelos, comprobando si el género del sucesor es determinante a la hora de ser elegido como tal

A Guarantee Systems Classification: The Latin American Experience

Guarantee systems are financial tools designed to mitigate the dysfunctions, within credit operations, generated from the entrepreneurs’ demand for collaterals. The present work diagnoses the unwanted effects, triggered by international rules, on the access to funds by micro, small, and medium enterprises; it posits as well the guarantee systems as solutions to these specific circumstances. Thus, it examines their legal configurations, their operational features, their relation to the financial system, and the performance levels they have achieved in Latin America. This paper has deemed virtually all the existing systems so that the results are highly significant, providing an outstanding contribution of knowledge to this field of study. This work purposes and introduces an original compilation of guarantee financial schemes, unveiling a new reality from the perspective of an empirical classification for Latin America. The set has been sorted by the different forms in which they have operated and supported the guarantee coverage on its assets or whether they have merely acted as operators and managers of an autonomous and liquid resource known as guarantee trust or fund –which is predominant within public participation schemes that not often bear the collateral coverage on their own financial equity. This classification defines and establishes diverse operational and administrative situations

Servant Leadership in a Social Religious Organization: An Analysis of Work Engagement, Authenticity, and Spirituality at Work

Religious organizations represent a main part of the third sector and the social economy. Social faith-based institutions have some unique features that, in some respects, differentiate them from other entities, as they are characterized and defined not only by the services they provide, but also by how they provide them. It is part of their mission to convey the values that prevail in their institutional culture while developing their activities, being attractive to those workers who identify with their values. From this point of view, a key element of these entities’ success is that their employees feel identified with their work so that they are engaged in the institution and its values. The style of leadership exercised in such organizations is critical to fostering these attitudes and their long-term survival. This paper aims to study the link between perceived servant leadership by followers and work engagement, as well as the mediating role of authenticity and spirituality at work in this relationship. To this end, 270 workers from a Spanish Catholic organization in the social sector were surveyed. These data were processed by PLS (partial least squares). The results show that a servant leadership style by itself does not directly promote work engagement among employees of the target organization. The engagement of these workers comes through two mediating variables: authenticity and spirituality at work. This study covers a gap in the literature because although there are studies arguing that a strategy of servant leadership is critical to these organizations, to our knowledge, they do not finish demonstrating the fundamental roles that attitudes of authenticity and spirituality at work play in the perception of this type of leadership, achieving greater work engagement

Main determinants of efficiency and implications on banking concentration in the European Union

AbstractThis study aims to measure the main determinants influencing bank efficiency. We suggest that the bank efficiency ratio, obtained from the income statement, is positively related to the size of a bank in terms of total assets. However, we believe that such a relationship cannot be maintained for banks over a certain size. By the use of the regression analysis method, we analyze the link between bank efficiency and bank size, using a sample of 3952 banks in the European Union. Our results show that the efficiency ratio stops improving for banks with total assets over $25 billion. Previous literature, using different analysis techniques, does not reach an agreement on this point. Furthermore, our study identifies further variables which negatively affect the efficiency of banks, such as competition and lending diversification, or affect them positively, such as the wholesale funding ratio and income diversification. Our findings imply the need for different bank policies depending on total assets, in order to limit the size and activities of banks

Human Values and Work Engagement: The Mediating Role of Authenticity Among Workers in a Spanish Religious Organization

Nowadays religious organizations play a leading role in the third sector, contributing to maintaining the welfare state in a large number of countries in sectors such as health, education or social services, among others. These organizations provide a service to their users, aiming to transmit the predominant values in their mission statement and simultaneously promote both authenticity and work engagement in their employees. Indeed, the purpose of this article is to evaluate the link between human values and work engagement, as well as the mediating role of authenticity in this relationship. To this end, 938 workers of a Catholic religious organization, which constitutes a relatively unexplored context, is employed. To test the research model and hypotheses, this investigation uses PLS (Partial Least Squares). It covers two notable research gaps. First, the results confirm the direct links between human values, authenticity and work engagement within the context of religious organizations. Second, they provide evidence of the mediating role exercised by authenticity in the relationship between human values and work engagement