Artículos de revista DGE - EKS Aldizkari artikuluak
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Publication Open Access Actividad física y salud autopercibida en personas mayores de 50 años(Universidad Autonoma de Madrid, 2017) Lera López, Fernando; Garrués Irisarri, Mirian; Ollo López, Andrea; Sánchez Iriso, Eduardo; Cabasés Hita, Juan Manuel; Sánchez-Santos, José Manuel; Economía; Ekonomia; Gestión de Empresas; Enpresen KudeaketaEl propósito del estudio es analizar los posibles efectos de la actividad física sobre la salud autopercibida. Para ello, se encuestó a 765 personas entre 50-70 años durante 2012 en España. Se utilizó el cuestionario internacional de actividad física (IPAQ) para estimar el equivalente metabólico de la tarea (MET) total y en cuatro ámbitos: trabajo, ocio, hogar y desplazamientos. La salud auto-percibida se obtuvo de la escala visual analógica del EQ-5D-5L. Los resultados muestran que únicamente el gasto energético de actividad física en el tiempo de ocio incide positivamente en el nivel de salud percibido, el resto de ámbitos no tienen influencia significativa. Asimismo, la autopercepción de la salud es más negativa con mayor edad, menor nivel educativo y mayor frecuencia de uso de servicios sanitarios. En conclusión, la actividad física desarrollada en el tiempo libre podría plantearse como alternativa para mejorar la calidad de vida de los mayores.Publication Open Access Análisis de las estrategias competitivas en la industria hortofrutícola de Aragón y Navarra(Asociación Interprofesional para el Desarrollo Agrario (AIDA), 1996) Sánchez García, Mercedes; Iraizoz Apezteguia, Belén; Gil, J.M.; Gestión de Empresas; Enpresen Kudeaketa; Economía; EkonomiaEste estudio ha utilizado un enfoque de competitividad interempresarial y sectorial para analizar la situación competitiva de la industria hortofrutícola de Aragón y Navarra. Para ello se han seleccionado los elementos externos e internos de la organización considerados como más explicativos: su política de renovación empresarial en investigación y desarrollo, es decir, su capacidad de innovación, el nivel de orientación al mercado y al cliente existentes en sus actuaciones comerciales, los grados de productividad que manejan y la actitud estratégica ante el actual entorno competitivo más dinámico. La información ha sido obtenida mediante una encuesta personal dirigida a una muestra representativa de los empresarios hortofrutícolas de ambas comunidades. Las empresas aragonesas generan mayores niveles de productividad frente a las industrias navarras, aunque su capacidad de competir es similar en ambas regiones y en el resto del territorio español. La política de renovación empresarial y las estrategias comerciales utilizadas no son excesivamente dinámicas. Se han observado mejores resultados económicos entre aquellas empresas que emplean las marcas propias en la diferenciación de sus productos. Finalmente, respecto a la actitud estratégica, los empresarios encuestados localizan sus principales dificultades competitivas en aspectos relacionados con la estructura de costes y con el acceso a los mercados. Estas deficiencias explican la valoración no excesivamente positiva que se ha realizado de la entrada en vigor del Mercado Único.Publication Open Access Can tax regulations moderate revenue diversification and reduce financial distress in nonprofit organizations?(Wiley, 2022) Abinzano Guillén, María Isabel; López Arceiz, Francisco José; Zabaleta Arregui, Idoia; Economía; EkonomiaAs a result of policies to reduce public deficit, nonprofit organizations have been forced to turn to charitable donations in order to diversify their revenue structure and thus reduce their levels of financial distress. Public administrations have supported this process through tax mechanisms designed to provide a legal framework that will encourage private philanthropy. Our aim is to analyse the role of nonprofit tax regulations in moderating the influence of revenue diversification on insolvency risk. To this end, we drew a sample of 406 nonprofit organizations located in Aragon and Navarre, two European regions with different tax regulations, for the period 2008-2018. Our results reveal that some tax regime requirements, such as the organizational purpose, minimum initial endowment, engagement in commercial activity, and accountability and monitoring standards, have a positive impact on revenue diversification and the reduction of financial distress and vulnerability. However, we also detect differences between regions which suggest that tax harmonization for nonprofit organizations remains a challenge.Publication Open Access Computer use and pay for performance(Wiley, 2021) Bayo Moriones, José Alberto; Erro Garcés, Amaya; Lera López, Fernando; Enpresen Kudeaketa; Ekonomia; Institute for Advanced Research in Business and Economics - INARBE; Gestión de Empresas; EconomíaWorkplace digitalisation is a pervasive phenomenon associated to an increase in wage differentials between occupations. This paper analyses the relationship between computer use and pay for performance, whose incidence has also followed a positive growth pattern. More concretely, we examined three pay-for-performance schemes: productivity/piece rate, team and firm pay for performance. We also investigated the mediating role of job design in this relationship. The complementarity framework perspective and the economic theory of incentives were the theoretical approaches applied in the development of hypotheses. Data from four waves of the European Working Conditions Survey were used in the empirical analyses. A positive association was found between computer use and the three pay for performance schemes considered, particularly team and firm pay for performance. The results also indicated that this relationship was partially explained by changes in job design due to computerisation, such as higher job complexity, on-the-job training and teamwork.Publication Open Access The determinants of pay settlements. The influence of the national context(Taylor & Francis, 2013) Bayo Moriones, José Alberto; Galdón Sánchez, José Enrique; Martínez de Morentin, Sara; Gestión de Empresas; Enpresen Kudeaketa; Economía; EkonomiaThis article studies the influence of national context and collective bargaining on the factors taken into account when adjusting wages. Using data from Spanish and British manufacturing establishments, we examine the relative importance of the cost of living, the ability to recruit or retain employees, the financial performance of the organisation and the industrial relations climate on wage adjustments of manual workers at the establishment level. Our findings show that there are significant differences on the importance given to these factors in both countries. In part, these are related to differences in the incidence of collective bargaining.Publication Open Access The diffusion of pay for performance across occupations(SAGE, 2013) Bayo Moriones, José Alberto; Galdón Sánchez, José Enrique; Martínez de Morentin, Sara; Gestión de Empresas; Economía; Enpresen Kudeaketa; Ekonomia; Universidad Pública de Navarra / Nafarroako Unibertsitate Publikoa: 1435/2004In this paper the differences in the incidence of pay for performance plans between occupations in a sample of Spanish manufacturing establishments are analysed. Our results show that there are significant differences between occupations in the incidence of individual, group and firm or plant pay for performance plans. The roles of establishment size, multinational ownership and the human resource department in the incidence of pay for performance plans and their variability of use across occupations within the same firm are also studied. These factors are found to correlate to a greater use of pay for performance and, in most cases, this effect is homogenous across occupations.Publication Open Access Dimensión económica y dimensión social de la empresa social: ¿cómo influye la concreción de los fines fundacionales?(Universidad Complutense de Madrid, 2023) Abinzano Guillén, María Isabel; González Álvarez, Karen; Zabaleta Arregui, Idoia; Economía; Ekonomia; Gestión de Empresas; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBELas empresas sociales fijan como objetivo primordial la consecución de impactos sociales garantizando al mismo tiempo la consecución de beneficios económicos y una adecuada gestión. Este enfoque tridimensional (económico, social y de gestión) puede ser adoptado por distintos tipos de organización. En concreto, las fundaciones pueden ser consideradas como empresas sociales en la medida en que desarrollen estas tres dimensiones. Sin embargo, la definición de un objetivo social podría afectar a la dimensión económica. La posibilidad de que emerjan tensiones entre la dimensión económica y social de estas organizaciones podría estar relacionada con la forma de definir el fin fundacional. No obstante, no existe hasta la fecha evidencia empírica que soporte esta afirmación. El objetivo de este estudio es examinar la relación que existe entre la concreción del fin fundacional, como expresión de la dimensión social de estas organizaciones, y el impacto en su viabilidad económica. Para ello, se cuenta con una muestra compuesta por fundaciones españolas ubicadas en dos regiones, Aragón y Navarra, que poseen regulaciones diferentes que afectan a la concreción del fin fundacional o misión social. Mediante el análisis de contenido, se evidencian notables diferencias en las fundaciones ubicadas en ambas regiones cuando se analiza la definición del fin fundacional y la dimensión económica.Publication Open Access An extended behavior model for explaining the willingness to pay to reduce the air pollution in road transportation(Elsevier, 2021) Sánchez García, Mercedes; Zouaghi, Ferdaous; Lera López, Fernando; Faulín Fajardo, Javier; Enpresen Kudeaketa; Ekonomia; Estatistika, Informatika eta Matematika; Institute on Innovation and Sustainable Development in Food Chain - ISFOOD; Institute for Advanced Research in Business and Economics - INARBE; Institute of Smart Cities - ISC; Gestión de Empresas; Economía; Estadística, Informática y MatemáticasRoad transportation constitutes a key sector in developed countries, as an essential catalyst for economic and social activities. Nevertheless, it is relevant to emphasize the negative impacts of this activity identified in Economics as negative externalities. At the European Union, road transportation is the main cause of the air pollution impact on the population. Thus, this study explores the factors that influence the willingness to pay (WTP) on behalf of the citizens to reduce air pollution generated by road transport. In doing so, we propose two fundamental theoretical frameworks to explain individual behavior towards the environment actions: the Theory of Planned Behavior (TPB) and the Value-Belief-Norm (VBN) models. A questionnaire survey with 1,612 residents was used to collect data in 65 localities located in the Spanish Pyrenees and performing a statistical analysis with the resulting data relied on application of Structural Equation Models (SEM). Moreover, the survey results highlight the importance of psychological aspects as predictors of proenvironmental behaviors. Our empirical results provide a novel contribution about how governments and educational policies can enhance the positive attitude towards environmental actions, unifying the struggle in favor of environmental protection from early childhood.Publication Open Access How the relationship between physical activity and health changes with age(Springer, 2018-03-28) Lera López, Fernando; Ollo López, Andrea; Garrués Irisarri, Mirian; Cabasés Hita, Juan Manuel; Sánchez Iriso, Eduardo; Economía; Ekonomia; Gestión de Empresas; Enpresen KudeaketaIn the context of age-related declines in physical activity (PA) and the dramatic increase in ageing populations in many countries, this paper sheds further light on the link between PA and self-perceived health (SPH) by examining whether the magnitude of this relationship is age specific. With a sample of 14,456 Spanish individuals aged 18–69, we estimated three levels of intensity in PA using the International Physical Activity Questionnaire. Individuals who did more PA per week showed higher levels of SPH (β = 0.28; 95% CI 0.24–0.32), and age moderated this relationship, with a positive effect over age 49. People aged 50–59 and 60–69 who practiced PA had higher probabilities of better SPH compared with those aged 40–49 (β = 0.14; 95% CI 0.04–0.24) and (β = 0.32; 95% CI 0.21–0.43), respectively. This association between PA and SPH also depended on the intensity of PA, especially for walking (β = 0.14; 95% CI 0.04–0.24). In particular, in comparison with people age 40–49, a statistically significant relationship with SPH was found among people age 50–59 who walked (β = 0.22; 95% CI 0.07–0.36) and people age 60–69 who did moderate PA (β = 0.38; 95% CI 0.23–0.54). This paper provides a major rationale for the design, organisation and implementation of public policies promoting PA and healthy ageing for different age groups.Publication Open Access ICT impact on tourism industry(Access Press UK, 2013) Aramendia Muneta, María Elena; Ollo López, Andrea; Gestión de Empresas; Enpresen Kudeaketa; Economía; EkonomiaThe goal of this paper is to analyze the effects of ICT on firms’ competitiveness, as well as on their level of innovation, productivity and on the market share depending on the tourism area: Accommodation, Gastronomy and Travel Agencies. On the whole, it has been proved that the use of diverse ICTs has little effect on the level of competition as well as on increasing productivity, while in general, they have a positive effect on increasing the market share of the firms.Publication Open Access Is passive sport engagement positively associated with happiness?(Wiley, 2020-10-06) Lera López, Fernando; Ollo López, Andrea; Sánchez-Santos, José Manuel; Economía; Ekonomia; Gestión de Empresas; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBEBackground: Previous empirical evidence has shown the positive relationship between happiness or subjective well-being (SWB) and sport participation. Nevertheless, passive sport participation has traditionally been ignored as a correlate with happiness. Methods: Based on a sample of 1,632 Spanish people, one ordered probit model and three extended ordered probit models with an ordinal endogenous covariate technique and robust standard errors were applied. Results: We find that different forms of passive sport participation, such as frequency of attending sporting events and a set of other forms of passive sports participation such aswatching sports on TV, listening to sports programmes, reading sports news, and talking to others about sports, are positively associated with happiness. Conclusions: The results indicate that passive sport participation generally appears to have a closer relationship with individual happiness than active sport participation and emphasise the role played by some forms of sport participation as a source of relational goods. This current research extends the field's understanding of sport participation and happiness, including passive participation, and the relevance of social interactions to account for this association. Finally, the relational aspect of different forms of sport participation offers new implications for the analysis of sport engagement and happiness.Publication Open Access Measuring job risks when hedonic wage models do not do the job(Elsevier, 2025-01-10) Ferreira, Susana; Martínez de Morentin, Sara; Erro Garcés, Amaya; Gestión de Empresas; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBE; Economía; EkonomiaThe theory of compensating differentials predicts that wages should compensate for differences in job characteristics, including the risk of death on the job. Empirically estimating these compensating differentials in real-world labor markets has, however, proven difficult. This paper explores the potential of job satisfaction regressions as an additional valuation approach to estimate the tradeoffs between wages and job amenities along the wage-amenity frontier. In this approach, job satisfaction scores act as a proxy for utility at work, and can be used to directly estimate the tradeoffs between wages and amenities at the job taken by the worker. Conventional hedonic wage regressions with data on thirty-five thousand workers across thirty European countries show limited evidence that European workers facing larger job risks and other workplace disamenities receive higher wages. On the other hand, using the same data, workers who perceive their jobs to be riskier, are absent more days from work due to work accidents, or are exposed to worse conditions at their workplace are less satisfied with their jobs, ceteris paribus, revealing a negative valuation of those job disamenities.Publication Open Access The missing link between parents' preferences and daughters' survival : the moderator effect of societal discrimination(Elsevier, 2016-02-01) Echavarri, Rebeca; Husillos Carques, Francisco Javier; Gestión de Empresas; Enpresen Kudeaketa; Economía; Ekonomia; Institute for Advanced Research in Business and Economics - INARBEThe premature mortality of female children is an alarming demographic outcome in many countries of the world. The most popular explanation for this phenomenon is the prevalence of son preference. However, empirical findings indicate that the assumption of a positive relationship between wanted daughters and female children¿s survival is not found in every scenario, and it does not have a clear explanation in the literature. To fill this gap, we present a simple model that provides insights into how the positive marginal effect of wanted daughters on their survival might decrease with higher societal discrimination against young females. The model draws on the emerging literature that examines the erosion of cognitive and noncognitive skills that results from poverty and discrimination. Our theoretical findings are tested for the case of India, using the third round of the National Family Health Survey, with Zero-Inflated Poisson models. Our estimates provide support for the interaction of parents¿ preferences and societal discrimination against female children. In particular, we show that the statistical significance of the marginal effect of wanted daughters on their survival disappears in contexts of high societal discrimination against female children. Our study contributes to the literature by questioning the commonly held assumption of additive separability between the effect of family and societal characteristics. One central implication is that the alleviation of poverty alone might fail to automatically reduce sex-based discriminatory practices, and that multidimensional interventions are required that target the individual and societyPublication Open Access Perceived performance effects of ICT in manufacturing SMEs(Emerald, 2013) Bayo Moriones, José Alberto; Billón Currás, Margarita; Lera López, Fernando; Gestión de Empresas; Enpresen Kudeaketa; Economía; EkonomiaPurpose. We aim to investigate whether ICT resources, including investment and use of specific types of ICT as well as innovative work practices, have a positive impact on several dimensions of firm performance, taking into account both direct and indirect effects and both short and long-term effects. Design/methodology/approach. An empirical study using data from a sample of 267 Spanish manufacturing SMEs was conducted. We have used path analysis to study direct and indirect ICT impacts. OLS regression is the estimation method employed. Findings. Our findings show a positive relationship between ICT adoption and all the measures of perceived performance analyzed, although the impact is not always immediate since the lag effects and length differ according to the type of ICT. Managers’ perceptions of ICT impact are related to the adoption of new work practices but the effects also depend positively on the number of years since new work practices were implemented. ICT impact on final performance (market share and profits and margin) takes place mainly indirectly through the improvement of internal and external communication as well as through operational performance. Originality/value. This research extends the scope of the analysis of ICT payoff literature by analyzing direct and indirect effects and by focusing on a broad range of technologies, a variety of performance measures and several time lags to study ICT adoption impacts in SMEs. Research limitations/implications. The main limitations of the research stem from the specific geographical context under consideration and restrictions relating to the cross-sectional nature of the data. Practical implications. Our results reveal the wide scope of the benefits of ICT adoption in SMEs and point to the need for persistence in use so as to obtain good results in some areas. They also stress the positive effects of adopting ICTs together with organizational innovation.Publication Open Access The power of persuasion: exploring the relationship between advertising and nuclear energy in Spain(Emerald, 2024-12-09) Aramendia Muneta, María Elena; Rubio Varas, María del Mar; Torre Campo, Joseba de la; Economía; Ekonomia; Gestión de Empresas; Enpresen Kudeaketa; Universidad Pública de Navarra / Nafarroako Unibertsitate Publikoa, PJUPNA2023–11931Purpose: this study aims to examine how the nuclear energy issue was used for advertising purposes at the dawn of the atomic era in Spain. Design/methodology/approach: newspapers and magazines from the atomic era were reviewed to assess the impact of nuclear energy on advertising campaigns for all kinds of unrelated products. This study interprets the message and information contained in several marketing campaigns from the detonation of the first nuclear bomb in 1945 until the inauguration of the first nuclear facility in Spain in 1968. Findings: private companies leapt at the chance to use the new technology, with its promises of a brighter future, to promote their products, including watches, Venetian blinds, anisette, chocolates, pencils and fountain pens, spa resorts, books and encyclopaedias, laundry detergents, pressure cookers, concentrate feeds and hair restorers. This study makes a major contribution to the history of marketing literature, focusing on nuclear energy as an influential agent in industry, advertising agencies and popular culture. It shows how advertising campaigns used terms such as 'nuclear', 'atomic' and 'atomic bomb' and images of mushroom clouds or atom symbols to denote modernity and allure and explores how government policies - in this case, concerning nuclear energy - can influence marketers and advertisers. Originality/value: the paper's originality stems from its analysis of Spanish advertisements to explore marketing history through the terms and imagery associated with nuclear energy and its industry. It further contributes to the understanding of how nuclear energy is represented and conceptualised for various purposes in popular culture.Publication Open Access Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education(Elsevier, 2022) Ubago Martínez, Yolanda; Pascual Arzoz, Pedro; Zabaleta Arregui, Idoia; Ekonomia; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBE; Economía; Gestión de EmpresasThis paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications.