Universitat de Barcelona
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This article reviews previous research regarding cost stickiness and performs an empirical analysis applied to a sample of farms. It recognizes that modelization of cost stickiness is a particular case of representation ...
The agricultural sector has always been characterized by a predominance of small firms. International competition and the consequent need for restraining costs are permanent challenges for farms. This paper performs an ...
El principal objectiu d'aquest estudi és reflectir quins són els principals factors competitius per a les pymes a Catalunya. Per això, es va escollir una mostra de 1000 empreses de diferents sectors i amb els límits que ...
This paper conducts an empirical study on output, costs and incomes in organic farming with a sample of Spanish firms. Financial accounting data reveals that organic and partly or transitional to organic farming do not get ...
We study the induced aggregation operators. The analysis begins with a revision of some basic concepts such as the induced ordered weighted averaging (IOWA) operator and the induced ordered weighted geometric (IOWG) operator. ...
This article designs what it calls a Credit-Risk Balance Sheet (the risk being that of default by customers), a tool which, in principle, can contribute to revealing, controlling and managing the bad debt risk arising from ...
This article has an immediate predecessor, upon which it is based and with which readers must necessarily be familiar: Towards a Theory of the Credit-Risk Balance Sheet (Vallverdú, Somoza and Moya, 2006). The Balance Sheet ...
En los últimos 30 años la proliferación de modelos cuantitativos de predicción de la insolvencia empresarial en la literatura contable y financiera ha despertado un gran interés entre los especialistas e investigadores de ...
Los autores de esta obra, que desarrollamos nuestra actividad docente en el Departamento de Economía y Organización de Empresas de la Universidad de Barcelona, impartiendo docencia en la Escuela Universitaria de Estudios ...
Comunicació presentada al "X Congreso Nacional y VI Congreso Hispano-Francés de AEDEM" celebrat del 11 al 14 de juny de 1996 a Granada
Comunicació presentada al "XIII Congreso Nacional y IX Congreso Hispano Francés de AEDEM" celebrat del 16 al 18 de juny de 1999 a Logroño
Comunicació presentada al "XIII Congreso Nacional y IX Congreso Hispano-francés de AEDEM" celebrat del 16 al 18 de juny de 1999 a Logroño
Comunicació presentada al "X Congreso Nacional de ACEDE" celebrat del 3 al 5 de setembre de 2000 a Oviedo
Ponència presentada al "XVII Congreso Espírita Nacional de la Federación Espírita Española" celebrat del 6 al 8 de desembre de 2009 a Alacant
Les llicències de Creative Commons són una alternativa a la gestió tradicional dels drets d'autor que s'ha estès ràpidament gràcies a Internet en els seus cinc anys d'existència. L'aparició d'aquesta nova eina legal ha ...
In this article, the objective is to demonstrate the effects of different decision styles on strategic decisions and likewise, on an organization. The technique that was presented in the study is based on the transformation ...
A new aggregation method for decision making is presented by using induced aggregation operators and the index of maximum and minimum level. Its main advantage is that it can assess complex reordering processes in the ...
A new model for dealing with decision making under risk by considering subjective and objective information in the same formulation is here presented. The uncertain probabilistic weighted average (UPWA) is also presented. ...
The aim of this paper is to analyse how learning assessment, particularly the Continuous Assessment system, has been defined in the Public Administration and Management Diploma Course of the University of Barcelona (Spain). ...
In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, publish few articles ...
