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Revista de Ciencias Sociales (Ve)
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ISSN: 1315-9518
Universidad del Zulia

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Redalyc 3.0 versión beta.
La versión estable de Redalyc 3.0 se libera en febrero de 2017. En la actualidad, se muestran los resultados de la marcación de artículos científicos mediante la herramienta gratuita Marcalyc, liberada en su primera versión el 1ro de septiembre de 2016 y que está pensada como un elemento central en la construcción y consolidación de un modelo de AA sustentable para Iberoamérica.
Lissette Hernández Fernández
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en: The international ¿nancial crisis has been generating a rapidly growing stock of debt in the Eurozone since the summer of 2008. In this new context, the analysis and detailed monitoring of the sustainability of public debt and its critical evaluation has become crucial. In this article, we propose to analyze the sustainability of the public debt policy in Spain, following the methodology proposed by Quintos (1995), with the aim of providing empirical evidence for the period 1964-2013. The results have shown the existence of sustainability in the "weak" sense, therefore it is likely that in the short-term dif¿culties in funding and placement of debt instruments in international ¿nancial markets will occur.>>>
María A. Prats Albentosa
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Antonio Manuel Rocamora Martí
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en: This paper analyses the determinants of the Effective Tax Rate (ETR) for the Mexican listed companies caused by Corporate Income Tax. For this, we use a panel of data extracted from the database Compustat corresponding to 79 companies during the period 1992 to 2009 and we apply the estimator of the generalized method of moments in ¿rst differences (GMM) designed by Arellano and Bond (1991). The results allow concluding that the ETR borne by these companies is much lower than the statutory tax rate and that tax burden in a particular year depends on that of the previous year. Moreover, there is a non-linear relation between size and ETR, with lower tax burden for larger companies. ETRs are also lower when the cost of debt and the amortizations are higher.>>>
Elena Fernández-Rodríguez
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Antonio Martínez-Arias
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en: In Spain four support programs for innovation allocate public resources (Regional innovation agencies, State innovation agency, European innovation agency and Framework programme). The aim of this study is to analyze whether in Spain is applied the principle of subsidiarity in the allocation of public resources to innovation. To this end, we analyze the degree of coexistence of these four programs, from the analysis of correlations of residuals resulting from the four regressions in which these programs are, respectively, the dependent variable. This analysis is known as “adoption approach”. The data are from Technological Innovation Panel 2010, the Spanish panel part of the European Community Innovation Survey. We ¿nd that the degree of en coexistence between the two Spanish agencies is very high. The same happens between the two agencies at European level. However, the degree of coexistence between European level agencies and between Spanish level agencies is much less. The main conclusion is that relations between European and Spanish agencies comply with the principle of subsidiarity and that relations between the two Spanish and between the two European agencies do not comply with this principle.>>>
Manuel Guisado González
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Manuel Guisado Tato
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Carlos Ferro Soto
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en: Corporate identity management is a key element for business success, especially in highly competitive sectors like banking. Focusing on this sector, this article attempts to answer three questions: what are the main factors underlying corporate identity management in banks? , how is it managed? and what are the main bene¿ts? With these aims, it was developed a qualitative research study based on in-depth interviews with brand managers in seven of the biggest Spanish banks. The information obtained, which was categorized by QSR-Vivo software, indicates that behind identity management there are motivations and pitfalls that are internal and external to organizations. It was also found that the main factors that managers associate with corporate identity are culture, structure, strategy, behavior, communications and visual identity. There are also internal and external bene¿ts from management, which lead to better economic-¿nancial results. As a whole, results con¿rm the relevance of identity and show a number of variables which directly inÀuence the bank competiveness. These results should be taken into account for both academic and managerial purposes.>>>
Rafael Bravo Gil
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Jorge Matute Vallejo
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José M. Pina Pérez
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en: In last years in Chile and Latin America, it has strongly promoted entrepreneurship in women as an essential part of policies to overcome poverty. The motivations of women to undertake have been obviated by his deep sense of gender policies without question the differences that may exist between these grounds and contextual factors that determine a real choice for the enterprise. This qualitative study uses the approach of discourse analysis from a social constructionist perspective, to achieve the objective of investigating the factors affecting access to and success of female entrepreneurship. For this, 24 interviews were conducted in-depth enterprising women of different marital status and socioeconomic levels. Later the Atlas Ti 7.0 software supported the analysis. The main results show that women entrepreneurs are categorized into two groups de¿ned in relation to whether or not they have access to other viable alternative job performance. Thus, the need for public policy that integrates the contextual economic differences and the reasons that women have to undertake programs to generate support and strengthening of the conditions is concluded.>>>
Paulina Santander-Astorga
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Cristóbal Fernández-Robin
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Diego Yáñez-Martínez
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en: The evolution of global trends characterized by economic, social and political openness, driving innovation management as a dynamic hub for the competitiveness and sustainability of small and medium Colombian enterprises (SMEs). This article aims to describe the management of innovation in small and medium enterprises in the service sector in the city of Barranquilla. The focus was quantitative with a type descriptive, cross-sectional research, using as a technique for data collection, application of a structured questionnaire to one intentional and probabilistic sample of 80 companies in the services sector. The results show that 50% of SMEs Innovation is associated with the development of new products and services, there being a responsible person who manages and allocates tasks based on your criteria and market requirement. It was concluded that innovation management requires clearly de¿ned processes and planned in relation to the inclusion of the same innovation in administrative practices, aspect that leads to a major upgrade and professionalize responsible managers, and staff that composes.>>>
Madelín Sánchez Otero
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Viviana Cervantes Atia
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Pabla Peralta Miranda
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en: The process of audit of the system of management integrated was constituted in object of documentary analysis to help to identify how to face it emotionally, cognitive and organizacionalmente. There was applied the technology of theoretical autoevaluation of two models: Approach towards the managerial excellence (Turmero, 2008), and the model cognitive partner of innovation (Howells, 1995), both recognize criteria of managerial excellence in functional areas related to scenes of measurement, analysis and improvement organizacional. The results are orientated towards the recognition of the importance that for an audit in integrated systems of management possesses the formation and the learning based on the self-determination. This one uses information psychological (communicative) partner of out¿t contributes with the disposition of a better scene to confront the measurement and the analysis of every functional area. It will de¿ne the actions that allow to be in tuning in with the mission, politics and aims of the quality established in the organization, constituting the sense that ensures compliance, emotional and cognitive balance of the organization during audits in integrated management systems. In addition the procedure outlined, is critical to continually improve the effectiveness of the quality management system and strategic key to accompany any model of entrepreneurial and managerial excellence is considered.>>>
Elsa Emilia Petit Torres
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Gustavo Adolfo Piedrahita Vanegas
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Abraham Antonio Palacio de la Hoz
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en: Usually the quality of service and customer satisfaction constructs are considered synonyms, some authors establish certain differences indicating that the scope of quality is conditioned by satisfaction. Therefore, the relationship between both constructs was studied in tourist accommodation services Merida state, in order to underpin the quality of service and the return of tourists. From an analytical research, ¿eld and a non-experimental design, using the scale of quality of service (Servqual), and through a strati¿ed random sampling in a population of 346 tourist accommodation located in Merida state, calculated a sample of 186 establishments and 397 400 users were surveyed during high tourism seasons and low, respectively. dependence, positive association was found between both constructs; also that both user satisfaction as the category of establishment impact on the level of quality perceived by the user, not the tourist season, so both constructs in this investigation can not be considered synonymous or equivalent. However, the linking found a way to inÀuence user satisfaction is raising the quality of service and vice versa.>>>
Marysela Coromoto Morillo Moreno
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Milángela Del Carmen Morillo Moreno
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Sistema de Información Científica Redalyc
Red de Revistas Científicas de América Latina y el Caribe, España y Portugal
Universidad Autónoma del Estado de México
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