https://hdl.handle.net/11000/411 Sat, 12 Sep 2026 22:42:23 GMT 2026-09-12T22:42:23Z https://hdl.handle.net/11000/40533 Título : Determinantes de la percepción de productividad en la organización pública versus la organización privada. Autor : Picazo Rodríguez, Beatriz; Estrada de la Cruz, Marina; Verdú Jover, Antonio José; Gómez Gras, José María Resumen : El estudio de la dirección de las organizaciones, de las prácticas de gestión o de los diseños organizativos que conducen al éxito organizacional ha recibido históricamente un amplio interés, ya sea de académicos, profesionales de la gestión o consultoría, o poderes y administraciones públicas. Y sigue siendo campo de estudio obligado de la economía, la dirección de empresas y otros campos de las ciencias sociales. Las distintas teorías, paradigmas y enfoques desarrollados han buscado establecer las condiciones y variables que permiten y favorecen-o los factores que limitan- alcanzar altos valores de eficiencia, maximizar el valor creado, minimizar las externalidades negativas, etc. Thu, 10 Sep 2026 08:27:03 GMT https://hdl.handle.net/11000/40533 2026-09-10T08:27:03Z https://hdl.handle.net/11000/40467 Título : Relationship between CEO’s personality and company’s entrepreneurial orientation: the case of SMEs. Autor : Verdú-Jover, Antonio J.; Estrada-Cruz, Marina; Rodríguez-Hernández, Noelia; Gómez-Gras, José María Resumen : Entrepreneurial orientation (EO) is a key factor in the creation and development of companies. This study examines the CEO’s personal background (personality, proactivity and resistance to change) and its influence on the EO of the organization to determine which factors enhance or weaken EO. We achieve this goal through quantitative research, developing a structural equations model with partial least squares to analyse a sample of 358 Spanish SMEs from different sectors. The results suggest that specific personality dimensions exert substantial influence on the organization’s EO. We also analyse individual proactivity and resistance to change as conduits for the effect of personality dimensions on the company’s EO. Mon, 07 Sep 2026 13:29:55 GMT https://hdl.handle.net/11000/40467 2026-09-07T13:29:55Z https://hdl.handle.net/11000/40466 Título : The effect of competitive intensity on the relationship between strategic entrepreneurship and organizational results. Autor : Estrada-Cruz, Marina; Rodríguez-Hernández, Noelia; Verdú-Jover, Antonio J.; Gómez-Gras, José María Resumen : Although the field of strategic entrepreneurship has received much attention in recent years, the relationship of strategic entrepreneurship to context is fundamental to understanding the conditions under which strategic entrepreneurship is most necessary. This study analyses the impact of strategic entrepreneurship on the organization’s results, in focusing especially on whether this impact is greater in an environment of high competitive intensity. Performed on a sample of 358 Spanish SMEs, the study suggests that carrying out a strategic venture has a positive influence the company’s results and that this positive relationship improves in situations of high competitiveness. Mon, 07 Sep 2026 13:24:51 GMT https://hdl.handle.net/11000/40466 2026-09-07T13:24:51Z https://hdl.handle.net/11000/40415 Título : The influence of evolution of the environment on export in family firms. Autor : Alos-Simo, Lirios; Verdú-Jover, Antonio-José; Gómez-Gras, José-María Resumen : The purpose of this article is to analyze the evolution of the domestic market—recessive, stable, and expansive— on export volume in family firms. Although globalization has hastened family firms toward internationalization, little is known of the influence of market evolution on export strategies. We propose a theoretical model that evaluates the influence of domestic market evolution on the percentage of export sales and the mediating role of innovation in this relationship. This model views innovation as a process that may impact export propensity when influenced by the market situation. We perform a study with panel data for a five-year period (2012−2016) from 788 family firms to identify family firms’ behavior in export volume and innovation under different market conditions. The results reveal that family firms have significant results for export sales under recessive and expansive market situations. They are less prone, however, to export when markets are stable. Contrary to the predictions of the literature, our results indicate that innovation has little relevance to export volume in any of the market situations analyzed. Mon, 07 Sep 2026 10:46:39 GMT https://hdl.handle.net/11000/40415 2026-09-07T10:46:39Z https://hdl.handle.net/11000/40413 Título : How use of knowledge sources influences eco- innovation in the tourism sector through product innovation and/or process innovation. Autor : Alos-Simo, Lirios; Verdú-Jover, José Antonio; Gómez-Gras, José María Resumen : Although studies that analyze eco-innovation without differentiating among industries are proliferating, research has not yet identified the factors that lead to eco-innovation in tourism sector firms. Since innovation in general is nourished by access to knowledge sources and the intensity with which they are used, this study analyzes the effect of intensive use of knowledge sources on eco-innovation in the tourism sector. It also analyzes the possible mediating role of traditional orientation of the firm in product innovation and/or process innovation. We use two data sources: panel data from Spain’s National Statistics Institute on 199 tourism firms for 2011-2015 and primary data gathered from a set of 198 tourism firms collected separately via questionnaire in 2021 during the Covid-19 pandemic. The second dataset, which was collected independently of the first, aims to corroborate the results of the first in a different economic context and different firms. Our results indicate a significant distinction between product/service and process innovation. The findings show that that tourism firms rely on process innovation to implement eco-innovation, whereas product innovation has no influence in these firms in any of the years analyzed. Mon, 07 Sep 2026 10:44:10 GMT https://hdl.handle.net/11000/40413 2026-09-07T10:44:10Z https://hdl.handle.net/11000/40412 Título : Does digital transformation increase firms’ productivity perception? The role of technostress and work engagement. Autor : Picazo- Rodríguez, Beatriz; Verdú-Jover, Antonio José; Estrada-Cruz, Marina; Gómez-Gras, José María Resumen : Purpose - To understand how organizations, public or private, must increase their productivity perception (PP), independently of the sector. This article aims to analyze PP in the digital transformation (DT) process to determine how it is affected by technostress (TS) and work engagement (WE), two concepts that seem to be forces opposing PP. Design/methodology/approach - The authors use data from a questionnaire addressed to personnel in two organizations (public and private). The analysis applies partial least squares technique to the 505 valid responses obtained from these organizations. This analysis is based not on representativeness but on uniqueness. Findings - The results suggest a positive, significant relationship between DT and PP. This article integrates DT and its effects on aspects of people's health, PP and WE. The model thus includes interactions of technology with human elements. In both business and administrative environments, PP is key to optimizing resources and survival of organizations. Research limitations/implications - DT processes are different and complex because every organization is different. The authors recommend expanding this study to other sectors in both spheres, public and private. Aligning the objectives of the institutions for aid with DT is also quite complicated. Practical implications - This study contributes to improving participating organizations. It also provides government institutions with a clear foundation from which to encourage actions that promote the health and WE of their workforce without reducing productivity. In addition, this study adds novelty to the research line. Originality/value - The authors have deepened this line of research by developing fuller knowledge of the relationships among novel and necessary variables in organizations. The authors provide complementary, different and inspiring value in addressing this line of research. Mon, 07 Sep 2026 10:41:22 GMT https://hdl.handle.net/11000/40412 2026-09-07T10:41:22Z https://hdl.handle.net/11000/40408 Título : How do Artificial Intelligence (AI) and Big Data Analytics (BDA) drive eco-innovation in the tourism industry?. Autor : Alos-Simo, Lirios; Serna-Serna, Paula; Verdu-Jover, Antonio José; Gómez-Gras, José María Resumen : Grounded in the Natural Resource-Based View (NRBV), this study examines the influence of Artificial Intelligence (AI) and Big Data Analytics (BDA) on eco-innovation in tourism SMEs to address a critical gap in the sustainability literature. The analysis tests a sequential mediation model using Partial Least Squares Structural Equation Modeling (PLS-SEM) and survey data from 220 Spanish tourism firms. To ensure econometric robustness, the findings are validated through a Gaussian copula and two-stage least squares (2SLS) instrumental variable analysis. The results show that AI and BDA do not directly drive eco-innovation. Rather, their impact is channelled entirely through adoption of green digital technologies, which in turn stimulates process innovation. Thus, digital investment alone is insufficient; to leverage AI and BDA for sustainability, tourism SMEs must adopt an intensive approach that combines technological investments with subsequent process improvements. The study also highlights that successful eco-innovation depends on revising organisational routines to transform digital investment into innovative and sustainable outcomes. Mon, 07 Sep 2026 10:35:18 GMT https://hdl.handle.net/11000/40408 2026-09-07T10:35:18Z https://hdl.handle.net/11000/40033 Título : Organic Certification and the Financial Performance of Beef Cattle Farms: Evidence From Spain Autor : Cavero-Rubio, José Antonio; Navarro-Ríos, María Jesús; González-Morales, Mónica Resumen : The environmental and health impacts of beef cattle farms (BCFs) have intensified the pressure to adopt organic production and related practices. Beyond regulatory compliance, organic certification is assumed to create competitive advantages by enhancing consumers' green image, fostering sustainable asset management and promoting employees' operational efficiency. This study examines whether these potential advantages translate into higher financial performance. Panel data for Spanish BCFs from 2012 to 2022 are analysed using a correlated random effects (CRE–Mundlak) model with year fixed effects to compare certified and noncertified farms. The results show no evidence of a systematic profitability advantage associated with certification through consumers' green image. In contrast, organic certification strengthens the positive association between employees' operational efficiency and profitability, while making the effect of sustainable asset management negative, suggesting that compliance costs may outweigh short-term gains. Overall, the findings indicate that organic certification does not automatically deliver competitive advantages, underscoring the need for supportive policies and complementary business strategies to ensure economic viability. Thu, 04 Jun 2026 16:02:40 GMT https://hdl.handle.net/11000/40033 2026-06-04T16:02:40Z https://hdl.handle.net/11000/39525 Título : La tributación del comercio de los derechos de emisión en el ámbito de la imposición directa. Autor : Gallego López, Juan Benito Resumen : El establecimiento de un mercado de los derechos de emisión de gases de efecto invernadero, el cual tiene como finalidad reducir las emisiones de dichos gases a la atmósfera, ha propiciado la posibilidad de que este tipo de derechos puedan ser transmitidos por empresas y particulares, al igual que acontece con otro tipo de bienes y derechos. El comercio de los derechos de emisión conlleva una serie de consecuencias en el ámbito de la imposición directa, tanto desde una perspectiva interna, como internacional, al posibilitarse la realización de operaciones transfronterizas. Por ello, una adecuada comprensión de los aspectos tributarios de este nuevo mercado exige realizar un análisis desde una perspectiva global, examinando las previsiones contenidas no sólo en la legislación doméstica española, sino también en la normativa convencional que tiene como finalidad evitar la doble imposición. Fri, 13 Mar 2026 11:05:24 GMT https://hdl.handle.net/11000/39525 2026-03-13T11:05:24Z https://hdl.handle.net/11000/39515 Título : Los controvertidos Rolling spot foreign exchange contracts (Contratos de pares sobre divisas) y su tributación en el Impuesto sobre la Renta de las Personas Físicas. Autor : Gallego López, Juan Benito Resumen : Durante los últimos años se ha producido un incremento relevante del número de contribuyentes del IRPF que han suscrito instrumentos financieros sobre divisas que, tradicionalmente, han sido contratados por grandes empresas e instituciones. A la cada vez mayor complejidad de este tipo de instrumentos financieros, se añade que su regulación en el IRPF es prácticamente inexistente. Ante esta ausencia de normas específicas, se han suscitado una serie de dudas interpretativas que, poco a poco, ha ido resolviendo la Dirección General de Tributos aplicando las reglas generales del Impuesto, aunque existen una serie de cuestiones en que sería necesario un pronunciamiento del legislador al respecto.; In recent years, there has been a significant increase in the number of Personal Income Tax (PIT) taxpayers who have opted for financial instruments of currencies that, traditionally, have been contracted by large companies and institutions. In addition to the increasing complexity of these types of financial instruments, PIT regulation in is practically non-existent. Given this lack of specific rules, a series of interpretive doubts has arisen that little by little has been resolved by the General Directorate of Taxes, applying the general rules of said tax, although there are a number of issues that would require a pronouncement by the legislator in this regard. Thu, 12 Mar 2026 08:20:28 GMT https://hdl.handle.net/11000/39515 2026-03-12T08:20:28Z