Determinantes del tipo impositivo efectivo en el sector turístico: un modelo dinámico con datos de panel

This paper presents a dynamic model of the Effective Tax Rate (ETR) in the tourism sector. A dynamic model where the lagged endogenous variable ETR has been included as a regressor to identify the dynamic structure of the variable due to the existence of temporal adjustments between the short and long run in ETR payments has been estimated. The empirical analysis based on a panel data set over the 2008-2013 period explores the determinants of the ETR variable by using a Generalised Method of Moments (GMM) estimator controlling for heterogeneity in the tourism sector. The Arellano-Bond system GMM estimator has been used to estimate the model. The study seeks to shed light on the determinants of tax burden in the tourism sector covering the lack of studies on this topic. The findings obtained suggest that the ETR borne is determined by size, financing structure and type of entity. We deem the finding of the existence of non-linear relationships between ETR and size and financing structure relevant.Este artículo presenta un modelo dinámico para el Tipo Impositivo Efectivo (TIE) en el sector turístico. Este modelo dinámico ha sido estimado usando la variable endógena retardada TIE como regresor para identificar la estructura dinámica de dicha variable, debido a la existencia de ajustes entre el corto y largo plazo en los pagos del TIE. El análisis empírico basado en datos de panel en el periodo 2008-2013 explora los determinantes de la variable TIE utilizándose el estimador del Método Generalizado de Momentos (GMM) controlando la heterogeneidad en el sector turístico. El estimador de Arellano-Bond ha sido utilizado para estimar el modelo. Este estudio busca arrojar luz sobre los determinantes de las cargas impositivas en el sector turístico debido a la escasez de estudios en esta materia. Los resultados obtenidos sugieren que el TIE se encuentra determinado por el tamaño, la estructura financiera y el tipo de empresa. Igualmente consideramos relevante el hallazgo de relaciones no lineales entre el TIE y el tamaño y la estructura de financiación

A Competitive Success Model in the Hotel Industry

The aim of the paper focus on identifying those factors involved in the competitive success of hotel companies and the interrelations between them, taking into account the socio-economic influence that these companies might have on Andalusian region and the few studies carried out in tourism sector so far. The study tries to specify an econometric model that may include factors that appear as mechanisms for the generation of competitive advantage. The research model allows us to identify the relative impact of the “industry factor” and the company’s own specific factors, “hotel intangible resources”, on competitive success

Antiviral activity of ribosome-inactivating proteins

Producción CientíficaRibosome-inactivating proteins (RIPs) are rRNA N-glycosylases from plants (EC 3.2.2.22) that inactivate ribosomes thus inhibiting protein synthesis. The antiviral properties of RIPs have been investigated for more than four decades. However, interest in these proteins is rising due to the emergence of infectious diseases caused by new viruses and the difficulty in treating viral infections. On the other hand, there is a growing need to control crop diseases without resorting to the use of phytosanitary products which are very harmful to the environment and in this respect, RIPs have been shown as a promising tool that can be used to obtain transgenic plants resistant to viruses. The way in which RIPs exert their antiviral effect continues to be the subject of intense research and several mechanisms of action have been proposed. The purpose of this review is to examine the research studies that deal with this matter, placing special emphasis on the most recent findings.Junta de Castilla y León - (Grant VA033G19

El cerro de Alarcos (Ciudad Real)

El cerro de Alarcos (Ciudad Real): Formación y desarrollo de un oppidum ibérico presents the results of archaeological work which has been carried out since 1997 in so-called Sector III of the Alarcos site, located on a hill next to the Guadiana river, a few kilometres from Ciudad Real. These archaeological campaigns have made it possible to obtain essential information to understand the communities that, from the end of the Bronze Age to the end of the Iron Age, inhabited this large town and its surrounding area. An interesting set of structures and other evidence of material culture have been recovered, which allow us to characterize the daily activities of people between the 10th-11th century BC and, in addition, they enable us to understand the paleoenvironment of this territory and the nature of the economy and the food transformation activities of these protohistoric populations. The use of this territory has been determined over the centuries, being originally a residential area which later, in Iberian times, assumed economic functionality, as it was intended for grain storage, grinding and cooking food. The documentation of a wide and varied repertoire of ceramic materials and an interesting set of foreign ceramics corroborates the dynamism this settlement achieved, during both the Pre-Iberian period and the full Iberian period

Una aproximación al estudio de la eficiencia en las agencias de viajes

El objetivo del artículo se basa en evaluar la eficiencia de las de las Agencias de Viajes españolas en su actividad de gestión. Con tal fin se realiza un análisis que considera conjuntamente indicadores de recursos e indicadores de resultado de las agencias utilizadas en el estudio. La metodología aplicada se apoya en la técnica no paramétrica de medición de la eficiencia conocida como Análisis Envolvente de Datos (DEA). Esta técnica permite estimar la eficiencia técnica y de escala con la que operan las agencias de viajes. El artículo explica además la eficiencia de dicho sector mediante aquellas variables relacionadas con la estrategia de integración de cada unidad de análisis utilizando un modelo de regresión tobit. La aplicación empírica realizada sobre una muestra de 40 agencias de viajes evidencia elevados índices de ineficiencia técnica y escala, así como el importante impacto que la integración vertical/horizontal tiene sobre el nivel de eficiencia de las mismas.The aim of the article is based on the evaluation of the efficiency in the management activities of the Spanish Travel Agencies. According to this objective, an analysis based on input and output indicators of each Travel Agencies are used. The methodology applied, held by a non-parametric technique for the measurement of efficiency, is known as Data Envelopment Analysis (DEA). This technique allows us to estimate the technological and scale efficiency of those Travel Agencies involved in the study. The article explains the efficiency of that sector as a function of those variables related to the integration strategic of each unit of analysis using the Tobit Regression Model. The empirical application over a sample of 40 agencies gives evidence of both the high technological and scale inefficiencies and the important impact of the horizontal/vertical integration on the level of efficiency of those agencies considered in the study

Relación entre las variables contextuales, los valores y la responsabilidad social corporativa

Consumer perception of corporate social responsibility (CSR) can be directly influenced by individual value structures. This research aims to provide new knowledge regarding the relationship between basic human values and the public’s perception of CSR. It focuses on the values of higher education students and their views regarding a particular corporate social initiative. The study reveals that social, educational, and economic circumstances influence human values. Those values in turn influence why different students perceive CSR differently. These findings are relevant to companies as they provide a more detailed understanding of why certain consumer groups perceive certain CSR initiatives the way that they do. They also suggest that universities should increase their awareness of the importance of integrating human values and CSR in the curricula of future business managers and social leaders.A percepção que o consumidor tem da responsabilidade social corporativa (RSC) pode ser diretamente influenciada por estruturas de valores individuais. O presente estudo tem como objetivo proporcionar novos conhecimentos sobre a relação entre valores humanos básicos e a percepção que o público tem da RSC. Ele concentra-se nos valores de alunos universitários e seus pontos de vista sobre uma determinada iniciativa social corporativa. O estudo revela que circunstâncias sociais, educacionais e econômicas influenciam os valores humanos. Esses valores, por sua vez, influenciam o motivo de diferentes alunos perceberem a RSC de formas diferentes. Os resultados são relevantes para as empresas, na medida em que permitem uma compreensão mais detalhada da razão pela qual certos grupos de consumidores percebem de determinada forma certas iniciativas de RSC. Também sugerem que as universidades sejam mais conscientes da importância da integração dos valores humanos e da RSC nos currículos de futuros gestores de negócios e líderes sociais.La percepción del consumidor respecto de la responsabilidad social corporativa (CSR por su sigla en inglés) se puede ver directamente influenciada por las estructuras de valores de la persona. Esta investigación se propone brindar nuevos conocimientos acerca de la relación entre los valores humanos básicos y la percepción pública de la CSR. El mismo se centra en los valores de estudiantes pertenecientes al nivel superior de educación y sus visiones en relación a una iniciativa social corporativa en particular. El estudio revela que las circunstancias sociales, educativas y económicas ejercen influencia sobre los valores humanos. A su vez estos valores influyen en los motivos por los cuales diferentes estudiantes perciben de manera diferente a la CSR. Estos descubrimientos resultan relevantes para las empresas, ya que brindan una comprensión más detallada de los motivos por los que determinados grupos de consumidores perciben determinadas iniciativas de CSR de una manera particular. Sugieren además que las universidades deben incrementar su conciencia de la importancia de la integración de los valores humanos y la CSR a los planes de estudio de los futuros gerentes comerciales y líderes sociales

Killing cancer cells by targeting the EGF receptor

Producción CientíficaIn this issue of Cancer Biology & Therapy, Bachran et al. analyze the effect of two chimeric toxins (SE and SA2E) consisting of the epidermal growth factor (EGF) and the plant protein toxin saporin towards an oral squamous cell carcinoma cell line (BHY) as well as on primary oral squamous cell carcinoma (OSCC) tumour cells

Experiment on PMMA models to predict the impact of corneal refractive surgery on corneal shape: comment

Recently, two papers “Dorronsoro et al., Experiment on PMMA models to predict the impact of corneal refractive surgery on corneal shape, Opt. Express 14, 6142 (2006)” and “JR Jiménez et al., Deviations of Lambert-Beer’s law affect corneal refractive parameters after refractive surgery, Opt. Express 14, 5411 (2006)” have been published on an important question in corneal refractive surgery: to explain the differences between post-surgical corneal elevation maps and those predicted after theoretical ablation. An analysis of Dorronsoro et al. data demonstrates that the failures in Lambert-Beer’s law could be in the origin of shape discrepancies. New models and experimental data on deviations of Lambert-Beer’s law might help to minimize post-surgical corneal discrepancies and thus optimise eye emmetropization