Los encuentros entre los magistrados de la CAN y del MERCOSUR como base para la armonización de un derecho comunitario al nivel sudamericano

Aquesta ponència forma part del Workshop internacional de doctorands organitzat pel Programa de Doctorat en Dret de la UAB i la Facultat de Dret de la UAB, amb el suport de l'École Européenne de Droit de l'Université Toulouse Capitol

Introdución á xestión dos recursos humanos

Titulación: Grao en Administración e Dirección de Empresas -- Materia: Fundamentos de Xestión de Recursos HumanosA presenza de persoas é unha característica común a todas as organizacións. Independentemente da súa natureza, tamaño, localización ou funcións desenvolvidas, o logro dos obxectivos organizativos precisa, en maior ou menor medida, de persoas que planifiquen, organicen, dirixan, controlen e desenvolvan as diferentes actividades e recursos involucrados na xestión. A xestión dos recursos humanos configúrase, por tanto, como unha actividade imprescindible no ámbito empresarial, cuxo desempeño afecta á eficiencia e eficacia de empresas e organizacións. A materia Fundamentos de Xestión de Recursos Humanos corresponde ao 3º curso do Grao en Administración e Dirección de Empresas. Presenta ao alumnado diferentes cuestións esenciais relacionadas coa xestión de recursos humanos. Busca destacar a importancia da xestión de persoas no ámbito organizativo, destacando os procesos e intervencións en relación ás persoas que deben ser desenvolvidos. A unidade didáctica I Introdución á Xestión de Recursos Humanos introduce diferentes conceptos necesarios para afrontar o estudo da xestión de persoas. Partindo da definición de recursos humanos, esta unidade presenta brevemente as diferentes actividades involucradas na xestión de persoas, agrupándoas en procesos e intervencións. Estas actividades constitúen o núcleo central da materia e son posteriormente desenvolvidas no resto de unidades didácticas.Universidade de Santiago de Compostela. Servizo de Normalización Lingüístic

Risk factor disclosures in the US Airline Industry following the COVID-19 pandemic

This study examines how airlines in the United States report risk at a difficult and uncertain time as a result of the COVID-19 pandemic. The fundamental differences between the years 2019 and 2020 are identified using Leximancer, which is used to locate the key ideas and themes addressed in the risk reporting sections. Following the pandemic, the themes that addressed generic and recurring hazards were afforded less weight than themes that highlighted risks particular to day-to-day business and the stock market. The findings also point to the need for corporations to disclose future-oriented risks more fully in post-COVID-19 reporting, with an emphasis on unpredictability, stock volatility, and operational disruption. This study adds to the body of knowledge on risk profiling, particularly as it relates to the airline business, and it offers stakeholders and investors a glimpse into the general concerns of airlines. The inherent information imbalance between management and investors is lessened and transparency is increased because of this improved understanding of the market.info:eu-repo/semantics/publishedVersio

Firm value and accounting profitability impacts on U.S. hospitality companies: evidence from the operational segment of timeshare.

Doutoramento em GestãoN/

From little seeds to a big tree: A far-reaching assessment of the Integrated reporting stream

The purpose of this paper is to provide the first assessment of the Integrated Reporting stream using a broad sample of publications separated into research scopes (accounting and non-core accounting journals), and using a longitudinal perspective. This study proposes to identify its main contributors, evidencing both individual and collaborative work. Bibliometric tools supported by a milestone approach to IR history were used to address the first two research questions on the growth of this stream per scope. Density maps on keyword co-occurrence provided insights into the third question aimed at assessing differences in the scopes’ research topics. Number of publications, citation-based metrics, and network analysis based on co-authorship allowed us to answer the last question regarding the top contributors. The results endorse the acknowledged interest in this stream, exposing its incredible growth, which already amounts to over 1000 different scholars, 200 distinguished journals, and 7600 citations across 540 peer-reviewed publications. With the accounting scope leading on citation frequency, and the non-core accounting having more publications, an almost picture-perfect circle in a pooled density map supports the field’s advocated interdisciplinarity with its distinctive contributions. Lastly, the cluster analysis revealed that 140 publications belong exclusively to 10 research clusters that contribute to more than half of the total citation count. This rich analysis combines visualizing techniques with in-depth bibliometrics to provide the first far-reaching collation of publications on IR to offer a complementary view on this dynamic interdisciplinary stream.info:eu-repo/semantics/acceptedVersio

Role of G protein-coupled receptor kinases in cell migration

G protein-coupled receptor kinases (GRKs) are emerging as important integrative nodes in cell migration processes. Recent evidence links GRKs (particularly the GRK2 isoform) to the complex modulation of diverse aspects of cell motility. In addition to its well-established role in the desensitization of G protein-coupled receptors involved in chemotaxis, GRK2 can play a effector role in the organization of actin and microtubule networks and in adhesion dynamics, by means of novel substrates and transient interacting partners, such as the GIT-1 scaffold or the cytoplasmic α-tubulin deacetylase histone deacetylase 6 (HDAC6). The overall effect of altering GRK levels or activity on chemotaxis would depend on how such different roles are integrated in a given cell type and physiological context, and may have relevant implications in inflammatory diseases or cancer progressionOur laboratory is funded by grants from Ministerio de Educación y Ciencia (SAF2011-23800), Fundación Ramón Areces, The Cardiovascular Network (RECAVA) of Ministerio Sanidad y Consumo-Instituto Carlos III (RD12/0042/0012), Comunidad de Madrid Indisnet Network (S2011/BMD-2332) to F.M, and Fundación Eugenio Rodriguez Pascual, Fundación Ramón Areces and Instituto de Salud Carlos III (PI11/00859) to P.P

The interplay between G protein-coupled receptor kinase 2 (GRK2) and histone deacetylase 6 (HDAC6) at the crossroads of epithelial cell motility

G protein-coupled receptor kinase 2 (GRK2) is emerging as a key integrative node in cell migration control. In addition to its canonical role in the desensitization of G protein-coupled receptors involved in chemotaxis, novel recently identified GRK2 substrates and interacting partners appear to mediate the GRK2-dependent modulation of diverse molecular processes involved in motility, such as gradient sensing, cell polarity or cytoskeletal reorganization. We have recently identified an interaction between GRK2 and histone deacetylase 6 (HDAC6), a major cytoplasmic α-tubulin deacetylase involved in cell motility and adhesion. GRK2 dynamically associates with and phosphorylates HDAC6 to stimulate its α-tubulin deacetylase activity at specific cellular localizations such as the leading edge of migrating cells, thus promoting local tubulin deacetylation and enhanced motility. This GRK2-HDAC6 functional interaction may have important implications in pathological contexts related to aberrant epithelial cell migration

Is timeshare good for firm value and profitability? Evidence from segment reporting

Purpose: This study aims to take advantage of segment reporting to provide empirical evidence on the impacts of increasing the share of revenue generated from the timeshare segment in companies’ portfolios for firm value and profitability. Design/methodology/approach: This paper examines data from five publicity traded hospitality companies that have a timeshare component and carries out different regression analysis using 69 observations ranging from 1998 to 2016. Findings: The findings support the idea of an inverted U-shaped relationship between the degree of timeshare business (DOT) and firm value and profitability. However, for positive values of DOT, an increase of DOT consistently has a negative impact on firm value and accounting profitability. Research limitations/implications: This study adds to previous findings through the addition of new variables and contemporary accounting practices. Though sufficient for the analyses conducted, the limited number of observations raises generalizability issues. Further research with larger data sets is advised. Practical implications: This study implies that timeshare may continue to grow, but not as a segment in the lodging sector; rather as an industry mainly composed of timeshare-dedicated companies. As firms consider diversification or consolidation, this study may inform decisions related to potential firm value. Originality/value: This study provides evidence to support previous literature related to spin-off activity in the lodging sector. Perhaps more importantly, this study adds value to research on firm value and profitability by extending traditional models and by developing a new “degree of business” variable using segment reporting.info:eu-repo/semantics/publishedVersio

An analytical inquiry on timeshare research: A continuously growing segment in the hospitality industry

This study provides an inquiry on research conducted on timeshare, through a collection of 133 academic papers from 69 journals, and 121 theses and dissertations from 29 countries. The results indicate an increasing trend in timeshare research, with 67% of papers published since 2000, and 37% of theses and dissertations in the last decade. The main contributors are Rosen College of Hospitality and Management, on the top for publication of academic papers, and University of Nevada, on first place for timeshare-related theses and dissertations. This firstever far-reaching collection of literature allows the identification of key scholars and universities, and opens opportunities for exchange and cooperation within researchers to advance this body of literature. Finally, the contributions of this paper are not confined to timeshare research, as it draws attention to the importance of theses and dissertations, as a source of information that scholars are not using as much as they can.info:eu-repo/semantics/publishedVersio

The effect of IFRS adoption on the business climate: A country perspective

Based on the ten areas that are measured by the ease of doing business (EDB) and based on the getting credit (GC) indicator, this study seeks to analyze factors that lead to a more favorable business climate in different countries. The methodology of fuzzy-set qualitative comparative analysis (fsQCA) was used to determine the paths taken by configurations or conditions in which variables affect an outcome. The results showed that high EDB and GC scores may be obtained under specified levels of IFRS (International Financial Reporting Standards) adoption degree and user experience requirements. Therefore, the adoption of IFRS could result in a better business climate in a nation since it would increase the comparability of financial statements, which will lower costs for investors, draw in foreign investors, and boost trust. Finally, the findings indicated that, depending on the presence of specific levels of GDP per capita, entrepreneurship, income group, and foreign direct investment (FDI) inflows, low or high values of IFRS adoption and high experience in applying IFRS are necessary to achieve high GC scores.info:eu-repo/semantics/publishedVersio