В работе рассматриваются общие положения консолидации для целей налогообложения доходов корпораций и зарубежный опыт организации консолидированного...

This paper maintains that responsible tourism practices can be re-conceived strategically to confer competitive advantage. It looks at the extant literature surrounding the notions of “responsible tourism” and “shared value”. A qualitative research involved in-depth, semi-structured...

Many small firms fail. Nevertheless, the contribution and impact that small and medium enterprises (SMEs) account for in the economy and employment in Mexico are substantial. These firms require innovation, opportunities, as well as systems management and internal spaces that allow them to...

This study proposes a managerial accounting research design that bridges a gap between firm productivity based on frontier techniques and strategic management. In doing so, it operationalizes the theoretical frameworks based on the endogenous components of across-firms heterogeneous resources...

Este trabajo presenta el análisis de la validez y confiabilidad de un instrumento de medición de la calidad del servicio de las cafeterías universitarias. Su objetivo consiste en validar una escala, de 19 ítems que pueda ser utilizado en las universidades públicas para evaluar la calidad...

Este trabajo presenta el análisis de la validez y confiabilidad de un instrumento de medición del Clima Laboral orientado hacia las condiciones de trabajo. Su objetivo consiste en validar una escala, de 46 ítems, para diagnosticar el ambiente de trabajo percibido por los empleados de una...

In 2015, the Kijiji Second-Hand Economy Index launched to more closely examine the growing phenomenon that is the second-hand economy The intention of the inaugural study was to devise a first-of-its-kind annual Index to measure Canadians' second-hand practices and their impact on the Canadian...

Spanish Abstract: A una década corrida del siglo XXI las esperanzas de la humanidad y el ambiente por mejorar su situación se desvanecen. La RSO poco a poco se consolida como un aliado estratégico e instrumental del paradigma de la racionalidad económica y algo que en un momento pudo ser...

We analyze how ownership concentration and type, and board independence are related to corporate social performance (CSP). Drawing from agency, team production and stakeholder perspectives, we argue that the distribution of costs and benefits to shareholders and other stakeholders is crucial to...

Market attainment and maintaining the competitive edge is the continuous objective at the forefront of many organizations seeking sustainability within the global business environment. Strategy, innovation, and change have been considered catalysts to achieving this position. However, the...