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Search Results: 1 - 10 of 222343 matches for " DOMINGO JAVIER SANTANA MARTíN "
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Los pactos parasociales en la Bolsa Espa ola
Domingo Javier Santana-Martín
Universia Business Review , 2010,
Abstract: A pesar del esfuerzo realizado por parte de las instituciones e investigadores espa oles por conocer el nivel de utilización de los distintos mecanismos de gobierno de las empresas cotizadas, aun existen instrumentos poco conocidos de este sistema. En este sentido, este trabajo analiza la presencia de pactos parasociales en el mercado bursátil espa ol en el periodo 2003-2009. Los resultados muestran la celebración de estos contratos en aproximadamente una de cada cuatro sociedades cotizadas, vinculándose en dichos acuerdos en torno al 42% de los derechos de voto. Además, los resultados obtenidos revelan una mayor presencia de pactos parasociales en las empresas de mayor capitalización, en las de mayor concentración de propiedad, en las que no adoptan medidas estatutarias de blindaje y en las controladas a través de estructuras piramidales.
Family Control and Earnings Quality
Carolina Bona Sánchez,Jerónimo Pérez Alemán,Domingo Javier Santana Martín
Revista de Contabilidad : Spanish Accounting Review , 2007,
Abstract: El trabajo analiza la relación entre el control familiar y la calidad de la información contable en un contexto en el que el tradicional conflicto de agencia entre directivos y accionistas se desplaza a la divergencia de intereses entre accionistas controladores y minoritarios. Los resultados alcanzados muestran que, en comparación con las no familiares, las empresas de naturaleza familiar divulgan unos resultados de mayor calidad, tanto en términos de menores ajustes por devengo discrecionales como de mayor capacidad de los componentes actuales del resultado para predecir los cash flows futuros. Además, el aumento en los derechos de voto en manos de la familia controladora incrementa la calidad de los resultados contables. La evidencia obtenida se muestra consistente con la presencia de un efecto reputación/vinculación a largo plazo asociado a la empresa familiar. Adicionalmente, el trabajo refleja que a medida que disminuye la divergencia entre los derechos de voto y de cash flow en manos de la familia controladora, aumenta la calidad de la información contable.PALABRAS CLAVE: derechos de voto, divergencia, empresa familiar, calidad delresultado, reputación, beneficios privados.This work examines the relationship between family control and earnings quality in a context where the salient agency problem shifts away from the classical divergence between managers and shareholders to conflicts between the controlling owner and minority shareholders. The results reveal that, compared to non-family firms, family firms reveal higher earnings quality in terms of both lower discretionary accruals and greater predictability of future cash flows. They also show a positive relationship between the level of voting rights held by the controlling family and earnings quality. The evidence is consistent with the presence of a reputation/long-term involvement effect associated with the family firm. Moreover, the work reflects that, as the divergence between the voting and cash flow rights in the hands of the controlling family decreases, earnings quality increases.
Informativeness of accounting earnings in family firms
CAROLINA BONA SáNCHEZ,JERóNIMO PéREZ ALEMáN,DOMINGO JAVIER SANTANA MARTíN
Cuadernos de Gestión , 2009,
Abstract: This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired, the family nature affects positively on the informativeness of accounting earnings.
La contabilidad de costos y rentabilidad en la Pyme
Domingo García Pérez Lema,Salvador Marín,Francisco Javier Martínez
Contaduría y administración , 2006,
Abstract: Este trabajo tiene dos objetivos: por un lado, analizar las características de las empresas que tienen implantado un sistema de contabilidad de costos para la gestión; por otro, verificar empíricamente la relación existente entre el grado de utilización de sistemas de costos sobre el rendimiento de la Pyme. Para ello se realiza un estudio empírico con 1,425 Pyme del estado de Veracruz (México). Las Pyme con un mayor grado de implantación de modelos de costos se caracterizan por ser empresas medianas, maduras, no familiares y dirigidas por gerentes con formación universitaria. Asimismo, se trata de empresas muy innovadoras, con una tecnología avanzada y que disponen de certificación de calidad. Adicionalmente, los resultados muestran que la implantación de un sistema de costos ejerce una influencia positiva sobre la rentabilidad de la Pyme.
Blindaje y capacidad informativa del resultado contable
Carolina Bona-Sánchez,Jerónimo Pérez-Alemán,Domingo J. Santana-Martín
Universia Business Review , 2008,
Abstract: El objetivo del trabajo es analizar la incidencia de las medidas defensivas (MDs) en la calidad de la información contable divulgada, en un contexto en el que el principal conflicto de agencia deriva de la divergencia de intereses entre accionistas controladores y propietarios minoritarios. Utilizando un índice de blindaje dise ado a partir de las disposiciones estatutarias defensivas de las empresas cotizadas espa olas, los resultados obtenidos evidencian una incidencia negativa de las MDs en la calidad de la información contable
Factores determinantes del éxito para entender la imagen de un alojamiento turístico: Un estudio empírico en islas Canarias
Moreno-Gil,Sergio; Martín-Santana,Josefa D; de León-Ledesma,Javier;
Innovar , 2012,
Abstract: a tourist accommodation's image of is crucial for success in the market. however, until now no attention has been placed on analysis of the image of non-traditional tourist accommodations (such as apartments, condominiums, villas, bungalows etc.), despite their importance in latin america and spain. the goal of this study is to better understand the image of non-hotel establishments, identifying their different dimensions and analyzing their importance in order to explain these types of accommodations' overall image. the study also analyzes the tourist's image formation process, evaluating how the customer's personal characteristics and those of the accommodation influence the image of the tourist accommodation. the study concludes with practical and academic implications of the findings.
Effect of lactic acid bacteria on extention of shelf life and growth of Listeria monocytogenes in beef steaks stored in CO2- rich atmosphere
Djenane, Djamel;Martínez, Luis;Blanco, Domingo;Yangüela, Javier;Beltrán, José A.;Roncalés, Pedro;
Brazilian Journal of Microbiology , 2005, DOI: 10.1590/S1517-83822005000400018
Abstract: beef steaks were inoculated with one or other of two protective strains of lactic acid bacteria (bacteriocinogenic lactobacillus sakei ctc 372 or the uncharacterized lactobacillus ctc 711), and stored under modified atmospheres (20-40% co2). inoculation of meat with lab inhibited growth of the spoilage bacteria. neither co2 in the pack atmosphere or inoculation with protective strains, nor a combination of both, affected formation of metmyoglobin or the development of off-odours. the formation of metmyoglobin in meat pigments and the sensory odour scores were compatible to those of fresh meat which had not undergone either oxidative deterioration or microbial spoilage. listeria monocytogenes was inhibited in broth by meat surface microbiota containing the protective strains. with initial numbers of 5.6 log cfu ml-1, after 7 days incubation at 3oc, l. monocytogenes were recovered at log mean numbers of 2.8 log cfu ml-1 when no protective strain was present. at 8oc, the numbers of l. monocytogenes were reduced by about 2.5 or 1.5 log ml-1 in the presence of lb. sakei ctc 372 or lb. ctc 711, respectively. at 25oc, the numbers of l. monocytogenes recovered from broth containing either protective strain were about 5 log lower than the numbers recovered from broth containing l. monocytogenes only.
Peripheral Analgesic and Anti-Inflammatory Effects of Smilax canariensis in an Animal Model  [PDF]
Sandra Dévora, Susana Abdala, Domingo Martín-Herrera
Pharmacology & Pharmacy (PP) , 2015, DOI: 10.4236/pp.2015.68040
Abstract: Smilax canariensis Brouss. ex Willd. is an endemic plant of the Canary Islands. Its rhizomes, leaves and stems have been traditionally used in Canary folk medicine to treat a wide variety of conditions including pain. Our objective is to investigate the analgesic and anti-inflammatory activities of different extracts of S. canariensis in Swiss mice, using established biological models for pain and inflammation, such as phenylquinone writhing test, formalin test, tail-flick test and mouse paw edema induced by carrageenan. Oral administration of S. canariensis extracts significantly reduce writhing episodes evoked by phenylquinone injection in a dose-dependent manner; and higher doses result in a reduction of pain similar to or higher than that of the reference drug piroxicam (59.56%; p < 0.01). The extracts also cause a marked dose-dependent inhibition of for-malin-induced pain in the second phase but only minimal inhibition of tail-flick behavior, suggesting that S. canariensis is not a centrally acting analgesic. Finally, in the carrageenan-induced hind paw edema model, the extracts show a moderate anti-inflammatory effect, the most active being the ethyl acetate fraction at 200 mg/kg p.o. (33.33%; p < 0.05). Our results suggest that S. canariensis extracts have clear dose-dependent peripheral analgesic effects, which lends support to the traditional use of this medicinal plant to treat pain associated with inflammatory or other processes.
Epidemiology and cost of herpes zoster and postherpetic neuralgia among patients treated in primary care centres in the valencian community of Spain
Ana M Cebrián-Cuenca, Javier Díez-Domingo, María San-Martín-Rodríguez, Joan Puig-Barberá, Jorge Navarro-Pérez, the Herpes Zoster Research Group of the Valencian Community
BMC Infectious Diseases , 2011, DOI: 10.1186/1471-2334-11-302
Abstract: We prospectively analyzed the burden of HZ and PHN and their attributable costs in patients from 25 general practices in the Autonomous Community of Valencia serving 36,030 persons aged > 14 years. All patients with a clinical diagnosis of HZ who attended these centers between December 1st 2006 and November 30th 2007 were asked to participate. Patients included were followed for 1 year.Of the 130 cases of HZ followed up, continued pain was experienced by 47.6% (95% confidence interval (CI) = 35.6-56.7%) at 1 month after rash onset, by 14.5% (95% CI = 7.8-1.2%) at 3 months, by 9.0% (95% CI = 3.7-14.3%) at 6 months, and by 5.9% (95% CI = 1.5-10.3%) at 12 months. The percentage of patients with PHN increased with age, from 21.4% (95% CI = 8.3-40) in patients < 50 years to 59.2% (95% CI = 44.4-74) in patients ≥ 70 years. The estimated total cost for the 130 HZ cases during the follow-up period was €49,160 ($67,349). Mean cost per patient was €378 (range 53-2,830) ($517, range 73-3,877).This study shows that PHN is a relatively common complication of HZ and that both conditions combined give rise to a significant clinical and economic burden for patients and providers.Herpes zoster (HZ) is caused by the reactivation of a latent infection with varicella zoster virus (VZV) after primary chickenpox. HZ is characterized by a localized eruption of vesicular lesions following the trajectory of a sensory nerve, and by the presence of pain and inflammation of the affected nerve root [1].The most frequent and debilitating complication of HZ is postherpetic neuralgia (PHN), defined as neuropathic pain that appears in the dermatomes affected by the VZV infection. Pain associated with PHN can be very severe and disabling and has a significant impact on a patient's quality of life [2].Studies carried out in a number of countries have shown that the incidence and severity of both HZ and PHN increase significantly with age. The annual incidence of HZ reported in population-based studie
Gobernabilidad ambiental y turismo en el litoral marítimo: el caso de Mar de las Pampas, Provincia Buenos Aires - Argentina
Ordoqui,Javier Martín;
Estudios y perspectivas en turismo , 2010,
Abstract: the impact of sun and sea tourism on the atlantic coast of the province of buenos aires needs to be characterized, described and analyzed in order to understand the land development and the changes on the landscape and he environment. this article focus on mar de las pampas, a resort villa south of the older and more important beach resort of villa gesell state. the main objective is to establish the most relevant problems of the area, its urbanization, the risk of the seaside erosion due to human actions, the constructions of buildings at the front coastline and the tourism and land management policies related to the coastal environment. this situation creates a relation between tourism and the environment allowing the environmental governance and the abilities for participants to solve problems.
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