Articles publicats Departament d'Empresa

Universitat de Girona Facultat de Lletres

La Universitat de Girona és una institució pública que cerca l’excel·lència en la docència i en la recerca, i que participa en el progrés i el desenvolupament de la societat, mitjançant la creació, transmissió, difusió i crítica de la ciència, la tècnica, les humanitats, les ciències socials i les arts.La Universitat de Girona està arrelada al país i a la cultura catalana i és un dels principals motors econòmics i culturals del seu entorn. Al mateix temps, expressa la vocació d’universalitat i d’obertura a totes les tradicions, avenços i cultures.La Universitat té la seva seu a la ciutat de Girona i s’integra en el sistema d’universitats públiques catalanes.


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Recent Submissions

Drivers of Tipping Behaviour in Restaurants: The Case of Croatia 

Rimac, Ina; Pranić, Ljudevit; Jurić, Ena (2025-04-30)

Tipping in the hospitality industry is a widespread but under-researched phenomenon, particularly in regions where cultural, economic, and social dynamics diverge from established norms. This study explores the critical ...

Spanish Hospital Cost Network Database: building a national benchmark from cost accounting practices 

Carreras Pijuan, Marc; Buj Gómez, Elisabet; Guerrero Salinas, Rocio; Núñez García, Mónica; Oliveras Alsina, Pere; Pons Cuni, Judit; Cots, Francesc (2025-07-03)

Background Crucial input for a wide range of healthcare management decisions is cost information: pricing services, benchmarking etc., as well as the economic evaluation of health technologies and policies all require ...

Análisis combinado del clima académico y el ABP: Influencia en el engagement universitario 

Amadó Codony, Anna; Alsina i Tarrés, Miquel; Senar Morera, Fernando; Llop Escorihuela, Esther; Verdaguer Planas, Marta; Comas Matas, Joaquim; Gutiérrez del Moral, María Jesús; Ballester Ferrando, David; Rodríguez-Roda Layret, Ignasi; Rostán Sánchez, Carles; Terradellas, M. Rosa; Benito Mundet, Helena (2025-06-30)

This paper explores the influence of two contextual variables, academic climate and the active learning methodology Problem-Based Learning (PBL), on university students' engagement, considering engagement as an indicator ...

It is very clear what improves educational results and what does not 

Flecha, Ramon; Valls, Rosa; Puigvert, Lídia; Soler Gallart, Marta; Botton, Lena de; Díez Palomar, Francisco Javier; Aubert Simon, Adriana; Campdepadrós Cullell, Roger; Villarejo, Beatriz; Roca Campos, Esther; Munté i Pascual, Ariadna; Zubiri-Esnaola, Harkaitz; López de Aguileta, Garazi; Olabarria, Ane; Alzaga, Aitor; Bordanoba-Gallego, Lidia; López de Aguileta, Ane (2025-06-15)

The scientific literature has demonstrated Successful Educational Actions (SEAs) as those that achieve the greatest success in instrumental learning, well-being, and overcoming violence. However, the longitudinal evolution ...

El Modelo japonés de gestión de los recursos humanos y su implantación en las filiales japonesas en Cataluña 

Curós i Vilà, Maria Pilar (2005-01-07)

El objetivo de este trabajo es analizar si el modelo de recursos humanos japonés es transferible a las filiales japonesas de Cataluña, donde existe una plantilla de directivos y trabajadores con una idiosincrasia propia, ...

Efectos en los estados financieros de las subvenciones y operaciones asimilables. Especial referencia a la contabilidad agraria 

Rabaseda i Tarrés, Joaquim; Arimany Serrat, Núria; Farreras Noguer, M. Àngels (2015-02-07)

This paper presents from treatment accounting standards internationally and nationally, with special reference to treatment with agricultural companies in order to highlight the accounting problematic derived and the effects ...

Satisfacción laboral y COVID-19: el caso del sector de los cruceros 

Gutiérrez Aragón, Óscar; Espinet i Rius, Josep Maria; Gassiot Melian, Ariadna; Pérez Muñoz, Aroa; Ribas Boadella, Anna (2024-01-24)

Tourism sector labour market is normally a subject of discussion due to the characteristics of the sector, which involves long hours of work and low wages, resulting in unsatisfied workers and a high level of turnover. The ...

Seasonality in the cruise industry: activity, prices and regionality 

Espinet i Rius, Josep Maria; García-Sánchez, Antonio; Gassiot Melian, Ariadna (2024-08-01)

The aim of this study is to analyse and compare the seasonal pattern of activity and prices in the cruise industry, both globally and regionally (in the Mediterranean), as well as the impact of this seasonality on the ...

Conciliación de la vida personal y familiar y la jornada laboral: nuevos retos para las organizaciones empresariales 

Curós i Vilà, Maria Pilar; Sánchez i Miret, Cristina (2010-02-07)

The current investigation shows the analysis carried out on the labour market in Girona from the point of view of the conciliation between personal, family and working life from interviews made to female workers (386), ...

El impacto de lo sociocomunitario en el proceso de recuperación de las mujeres en situación de violencia de género: el caso del marco político-normativo español desde la perspectiva autonómica, estatal y europea = The impact of the sociocommunity on the recovery process for women in situations of gender violence: The Spanish political-regulatory framework from a regional, State and European perspective 

Botija Yagüe, Mercedes; Moriana Mateo, Gabriela; Sánchez i Miret, Cristina; Geis i Carreras, Gemma (2024-07-24)

The fight against gender violence is one of the main challenges for society in the twenty-first century. Policies and legislation can support and promote significant changes if they are consistent with the main evidence ...

Measuring population health using health expectancy estimates from morbidity and mortality databases 

Carreras Pijuan, Marc; Inoriza, José María; Ibern, Pere (2024-05-21)

The progressive incorporation of quality of life indicators in health planning meets a critical need: The evaluation of the performance of health services, which are under stress by multiple causes, but in particular by ...

Colour Choice as a Strategic Instrument in Neuromarketing 

Müller, Andréia C.; Gil-Lafuente, Jaime; Ferrer Comalat, Joan Carles (2024-07-15)

Social relationships have been and are the basis for achieving objectives of all kinds, whether altruistic or lucrative. Among the aspects that make up non-verbal communication are physical appearance in general, clothing, ...

La interpretación de los resultados de una empresa = La interpretació dels resultats d'una empresa 

Rabaseda i Tarrés, Joaquim (2005)

Para llevar a cabo la interpretación de la cuenta de resultados de una empresa, es preciso disponer de un referente, que será otra cuenta de resultados, con la que poder comparar, de forma global y detallada, los componentes ...

Evaluación de la efectividad de un programa de atención integrada y proactiva a pacientes crónicos complejos 

​​​​Coderch, Jordi; Perez Berruezo, Xavier; Sánchez Pérez, Inma; Sánchez González, Elvira; Ibern, Pere; Pérez, Marc; ​​​​Carreras Pijuan, Marc; Inoriza, José María (2018-01)

Objetivo Evaluar la efectividad de un programa de atención integrada y proactiva para adecuar el uso de recursos sanitarios en pacientes crónicos complejos con riesgo de alto consumo según un modelo predictivo basado en ...

Ageing and healthcare expenditures: exploring the role of individual health status 

Carreras Pijuan, Marc; Ibern, Pere; Inoriza, José María (2018-05)

In 1999, Zweifel, Felder, and Meiers questioned conventional wisdom on ageing and healthcare expenditure (HCE). According to these authors, the positive association between age and HCE is due to an increasing age‐specific ...

Estimating lifetime healthcare costs with morbidity data 

Carreras Pijuan, Marc; Ibern, Pere; Coderch, Jordi; Sánchez Pérez, Inma; Inoriza, José María (2013-10-25)

Background: In many developed countries, the economic crisis started in 2008 producing a serious contraction of the financial resources spent on healthcare. Identifying which individuals will require more resources and the ...

A 14-Year Longitudinal Analysis of Healthcare Expenditure on Dementia and Related Factors (DEMENCOST Study) 

Inoriza, José María; Carreras Pijuan, Marc; Coderch, Jordi; Turró Garriga, Oriol; Sáez Zafra, Marc; Garre Olmo, Josep (2023-08-29)

Background: The large number of dementia cases produces a great pressure on health and social care services, which requires efficient planning to meet the needs of patients through infrastructure, equipment, and financial, ...

Actions to promote the employment and social inclusion of Muslim women who wear the hijab in Catalonia (Spain) 

Garcia Yeste, Carme; Botton, Lena de; Álvarez Cifuentes, Pilar; Campdepadrós Cullell, Roger (2021-06-22)

The current context of growing religious and cultural diversity requires, from societies, an adequate management of the expression of religious diversity in different social spheres, including the workplace. Muslim women ...

La mediación de los regímenes de Bienestar sobre las condiciones de trabajo, empleo y salud en la población asalariada europea 

Merino i Noé, Jordi (2017)

This article brings in a proposal of confluence in one multilevel model of some studies proposed by different authors in the debate about different welfare models and conditions of employment as social determinants of ...

Incorporating Fuzzy Logic in Harrod’s Economic Growth Model 

Ferrer i Comalat, Joan Carles; Linares Mustarós, Salvador; Rigall i Torrent, Ricard (2021-09-08)

This paper suggests the possibility of incorporating the methodology of fuzzy logic theory into Harrod’s economic growth model, a classic model of economic dynamics for studying the growth of a developing economy based on ...

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