المؤلفون: Maria consuelo Ruiz rodriguez, Francisca Castilla-Polo, Antonio Castilla-Polo

المصدر: Intangible Capital, Vol 15, Iss 3, Pp 171-189 (2019)

مصطلحات موضوعية: Organizational Behavior and Human Resource Management, Index (economics), Descriptive statistics, business.industry, Strategy and Management, 05 social sciences, Context (language use), Accounting, lcsh:A, Human capital, Education, Intellectual capital, Voluntary disclosure, Structural capital, Relational capital, Management of Technology and Innovation, 0502 economics and business, ComputingMilieux_COMPUTERSANDSOCIETY, 050211 marketing, Business, Business and International Management, lcsh:General Works, 050203 business & management, intangible assets, voluntary disclosure, banks, content analysis, index, human capital, relational capital, structural capital, usefulness and information

الوصف: Purpose: Our research objective is to perform a descriptive analysis of the information on intangible assets disclosed by Spanish banks indexed on the IBEX 35 as a step prior to the creation of which allows us to eventually create a specific disclosure index for this type of content during 2010-2012, the most critical years of the crisis in Spain. Design/methodology/approach: In a first section of the methodology, it has been carried out a content analysis using five categories that cover all the terms that were considered the most relevant in the literature on intangible assets: concepts of intellectual capital, human capital, structural capital, relational capital and usefulness of information. This information has been the basis for the design of an index by categories and global as a second part of the methodological design. Findings: Our results found that the disclosure level of Spanish financial entities in terms of intangibles is reduced with an aggregate index of intangible assets of 0.2698 (between 0 and 1). Although, within the categories proposed it can be highlighted the priority role of the usefulness information index followed by the relational and human capital indexes. Research limitations/implications: The study focuses on 2010 to 2012, which conditions and justifies the results obtained for a period of crisis such as the one analyzed. Practical implications: Our results confirm that the financial entities have not bet for the use of the disclosure of information on intangibles during the crisis despite their potential value in order to guarantee a competitive business performance. Social implications: Managers of financial institutions may have a comparative vision of the disclosure of intangibles and adopt future disclosure policies that consider the value of this information. Originality/value: As the main contribution, this paper incorporates the results of a specific index on intangibles (both globally and specifically for 5 categories) for financial institutions. Our results open future lines of research that analyze why not use this information for competitive purposes and, specifically, to gain confidence in a context as difficult as that experienced in the years of crisis studied.

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dc783727accc15a15897ff11066821a8
http://www.intangiblecapital.org/index.php/ic/article/view/1366

المؤلفون: Ahmad Jusoh, See Ying Kwok, Zainab Khalifah

المصدر: Intangible Capital, Vol 12, Iss 2, Pp 444-461 (2016)
UPCommons. Portal del coneixement obert de la UPC
Universitat Politècnica de Catalunya (UPC)
Intangible Capital; 2016: Vol.: 12 Núm.: 2

مصطلحات موضوعية: Organizational Behavior and Human Resource Management, Consumer satisfaction, Strategy and Management, media_common.quotation_subject, Population, Satisfaction, Context (language use), Empathy, lcsh:A, Structural equation modeling, Education, Management of Technology and Innovation, Accounting, 0502 economics and business, Service Quality, Business and International Management, Marketing, education, Economia i organització d'empreses::Gestió de la qualitat [Àrees temàtiques de la UPC], Service Quality, Satisfaction, Gender, media_common, Service quality, education.field_of_study, 05 social sciences, Gender, Service provider, Moderation, Satisfacció del consumidor, 050211 marketing, lcsh:General Works, Psychology, Social psychology, 050212 sport, leisure & tourism, Tourism

الوصف: Purpose: This study examining the influence of service quality on satisfaction and to investigate whether satisfaction varies between male and female in response to the perceived service quality in the Malaysian tourism context. Design/methodology/approach: The population of the study is tourists travelling to Malaysia. A sample was drawn using a multi-stage sampling method and 301 completed questionnaires were analysed with structural equation modelling. Findings: The findings show that service quality is positively associated to satisfaction and the relationship is found to be moderated by gender. Additionally, the findings also show that the service quality perceived by women is found to influence the satisfaction level greater than that of men’s in the tourism context. Research limitations/implications: Other demographic variables, such age, culture, education level, and income must also be considered in future study and when developing marketing strategies. Practical implications: The gender differences is significant moderator between service quality and satisfaction in tourism context. Tourism service providers who target on women’s market are recommended to allocate more resources and attention on the important aspects namely, reliability, considerability and empathy and tangiblility aspects in order to increase the satisfaction level among female tourists. Originality/value: The findings validates the findings of previous studies by examining the moderator role of gender in the relationship between service quality and satisfaction in Malaysian context.

وصف الملف: application/pdf; text/html

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7e4a30f2766e8b4463f1d5d2cc50728e
http://www.intangiblecapital.org/index.php/ic/article/view/673

المؤلفون: Juan Manuel Montes Hincapié, Federico Rodriguez Torres, Elva Esther Vargas Martínez, Alejandro Delgado Cruz, Juan Manue Montes Hincapie

المصدر: Intangible Capital, Vol 12, Iss 4, Pp 1088-1155 (2016)
Redalyc
Intangible Capital; 2016: Vol.: 12 Núm.: 4

مصطلحات موضوعية: Organizational Behavior and Human Resource Management, Knowledge management, Empresas turísticas, Tourism companies, Strategy and Management, media_common.quotation_subject, Context (language use), lcsh:A, State of knowledge, Tourism, Education, Originality, Management of Technology and Innovation, Accounting, Economia i organització d'empreses [Àrees temàtiques de la UPC], 0502 economics and business, Economics, Relevance (information retrieval), Business and International Management, Marketing, Innovation, Temáticas, Innovation, Tourism companies, Themes, State of knowledge, media_common, Themes, business.industry, 05 social sciences, Tourism--Technological innovations, Estado del conocimiento, Subject (documents), Innovación, Content analysis, Order (business), Turisme -- Innovacions tecnològiques, Turisme, lcsh:General Works, business, 050203 business & management, 050212 sport, leisure & tourism, Theme (narrative)

الوصف: Purpose: This paper makes a literature review in order to analyze the current state of innovation in tourism companies and know the future research lines on the subject. Design/methodology: The study chose a content analysis, which purpose was to examine the scientific journal articles about tourism, business management and economic-administrative studies, considering ScienceDirect, Taylor & Francis, EBSCOHost and REDALYC databases. The procedure involves filtering papers based on criteria of relevance as addressing the issue and current facts (texts inscribed in the period 2008-2015). As a result 78 publications based on bibliographic content matrices were analyzed and classified according to their thematic profile. Moreover, a search for bases outside the above data was done, in order to know the situation of tourism companies in the Mexican context. Findings: The review shows that papers are concentrated in six broad categories: a) organizational innovation, b) innovation strategies, c) innovation in products and processes, d) technological innovation, e) knowledge management in innovation and f) innovation models. Most studies are given in the context of hotels and restaurants; showing that innovation in tourism companies is an emerging theme study that will strengthen the development and competitiveness of the sector itself. Originality/value: It represents an innovative contribution by providing information on how it has been addressed the issue of innovation in the context of tourism companies -restaurants and hotels-, besides provides an overview of research conducted in Mexico on the topic, being of interest to the companies and academic community. Objeto: El presente trabajo realiza una revisión de literatura con el propósito de analizar el estado actual de la innovación en empresas turísticas y así conocer las futuras líneas de investigación sobre el tema. Diseño/metodología/enfoque: El estudio optó por un análisis de contenido, cuyo propósito fue examinar los artículos de revistas científicas de turismo, gestión empresarial y estudios económico-administrativos, considerando las bases de datos ScienceDirect, Taylor & Francis, EBSCOHost y REDALYC. El procedimiento consistió en la filtración de los artículos a partir de criterios de pertinencia como abordaje del tema y actualidad (textos inscritos en el período 2008 a 2015). Como resultado se encontraron 78 publicaciones que con base en matrices de contenido bibliográfico se analizaron y clasificaron según su perfil temático. Por otra parte, se realizó una búsqueda de publicaciones externas a las bases de datos antes mencionadas, con el fin de conocer la situación de las empresas turísticas del contexto mexicano. Aportaciones y resultados: La revisión muestra que los artículos se concentran en seis grandes categorías: a) innovación organizacional, b) estrategias de innovación, c) innovación de productos y procesos, d) innovación tecnológica, e) gestión del conocimiento en la innovación, y f) modelos de innovación. La mayoría de los estudios se dan en el contexto de hoteles y restaurantes. Mostrando que la innovación en empresas turísticas es un tema de estudio emergente que permitirá fortalecer el desarrollo y la competitividad del propio sector. Originalidad / Valor añadido: Representa una aportación novedosa al brindar información de cómo se ha tratado el tema de innovación en el contexto de las empresas turísticas -hoteles y restaurantes-, además de ofrecer un panorama general de la investigación realizada en México sobre el tópico, resultando atractivo para la comunidad académica y empresarial.

وصف الملف: application/pdf; text/html

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9540b899cec6413440002ba6720b6176
http://www.intangiblecapital.org/index.php/ic/article/view/778