López Arceiz, Francisco José
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López Arceiz
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Francisco José
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Gestión de Empresas
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INARBE. Institute for Advanced Research in Business and Economics
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Publication Open Access El modelo de empresa social en las ESFL: diversificación de ingresos(CIRIEC INTERNATIONAL, 2022) López Arceiz, Francisco José; Bellostas Pérezgrueso, Ana José; Rivera, Pilar; Gestión de Empresas; Enpresen KudeaketaEn los últimos años, el modelo de empresa social ha sido un pilar fundamental de los estados de bienestar social. Este modelo está basado en el desarrollo de tres dimensiones: económica, social y de gobierno. La adopción de este modelo debería promover en las entidades sin fines lucrativos (ESFL) mayores niveles de diversificación de ingresos, aunque esta hipótesis aún no ha sido testada en el contexto europeo. Nuestro objetivo es detectar posibles comportamientos propios de una empresa social entre las ESFL desde la diversificación de sus ingresos. Entre los resultados alcanzados, encontramos que el modelo de empresa social por sí mismo no afecta a la diversificación de ingresos de las ESFL. No obstante, las entidades que mantienen altos niveles de diversificación de ingresos muestran ciertas las características propias de una empresa social. Además, este efecto está moderado por aspectos singulares de cada ESFL; el tipo de promotor, el perfil de su usuario y los fines estatutarios y tipología de programas o actividades.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 Are mediterranean nonprofits adopting the social enterprise model?(Springer, 2023) López Arceiz, Francisco José; Bellostas Pérezgrueso, Ana José; Rivera, Pilar; Gestión de Empresas; Enpresen Kudeaketa; Institute for Advanced Research in Business and Economics - INARBEThe social enterprise model, which is characterized by economic, social, and governance dimensions, has become a key aspect of modern welfare states in Europe. Despite its potential to increase revenue diversification for nonprofits, particularly through commercial income, its effects in the context of Mediterranean countries within the European Union are untested. This study aims to examine the adoption of the social enterprise model by Mediterranean nonprofits. The results suggest that organizations with high levels of diversification through commercial income exhibit some characteristics of the social enterprise model, and this behavior is influenced by factors such as the type of promoter, user, organizational aims, and activities.