El objetivo de este trabajo es el de analizar un periodo de la historia de España desde la óptica de la acción sindical en una de las principales empresas del país. El trabajo se inicia con una introducción en la que se contextualizan los principales acontecimientos políticos y...

El tema de la corrupción es un tópico frecuentemente mencionado en todos los medios públicos y privados y pareciera no haber dudas respecto de su significado. Sin embargo, esa certeza se diluye cuando se pretende profundizar en el análisis y surge la duda respecto de que debe entenderse por...

In this paper we analyze changes in the conditional distributions of male earnings in Spain during the 1980s. We use a large new database of records on individual workers and firms from the Spanish Social Security system for the period 1980-1987. The data set is an unbalanced panel subject to...

En este trabajo estimamos la evolucion de la productividad total en la mineria española durante el periodo 1974-1991. Para ello proponemos la utilizacion de una metodologia de medida generica y flexible, que nos indica la trayectoria de la productividad a partir de los factores o fuentes mas...

[EN] This paper analyzes if the introduction of new technologies in unionized firms, should be chosen unilaterally by the firm or negotiated with the union. The results show that firms prefer to choose the level of R&D or they prefer to negotiate it with their workers, depending of the R&D cost....

Spanish abstract: Los gastos son un rubro importante en los estados financieros y la sostenibilidad de una empresa depende de su control adecuado. El presente artículo analiza los estados financieros del año 2018 de las microempresas dedicadas al área de la construcción, concretamente en las...

The particular nature of Spanish agrarian cooperatives makes it very difficult to carry out an exhaustive analysis of their internal management processes. Nevertheless, the great increase in competition in the European agrarian sector in recent years, mainly from Mediterranean countries, means...

The transitional situation of accounting in the European Union, assuming that an international approach exists, involves highly significant changes in Spain’s legislation on companies and accounting. In fact, reforms have been drawn up that affect accounting aspects of the Code of Commerce and...

Today’s economic scenario makes it necessary for citrus fruit cooperatives to adopt business practices which will achieve a competitive advantage and thus guarantee their continued activity. The cooperative sector has traditionally been unaffected by business management techniques, focusing on...

This work shows if firms use debt strategically in order to stop entry of potential rivals in their industry. Using Generalized Method of Moments estimation (GMM) we evaluate the effect of assets, market share and size as proxies for market revenue, and the entry barriers over indebtedness...