ECONOMICS

Author: CARO FERNÁNDEZ SONIA.
Year: 2003.
University: SEVILLA [More theses of this university] [www.us.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: UNIVERSIDAD DE SEVILLA.

Summary: The purpose of this research was to analyze the conceptual support of the models proposed by Ohlson (1995) and Feltham and Ohlson (1995), as well as deepen the contrast empirical foundations and their properties in the context of the Spanish capital market. To that end, the empirical study we have developed in the following stages: First, the dynamics of contrast information implicit in these works. These equations can take as valid to the extent that the values of the parameters are consistent with the restrictions imposed in theory, and have the ability to predict the future and abnormal own resources. Therefore our analysis will aim to determine whether verified or not these issues. Secondly, in order to determine whether the estimates made on the basis of the model are an efficient measurement of the intrinsic value of companies, some of which are expected to gravitate prices observed in the market, we compare the two figures. And lastly, we evaluate to what extent it is possible to obtain a positive return from the development of an investment strategy based on the value intrínseco-precio market ratio (V / P), which could challenge the effectiveness of the market. These items were investigated for each of the alternative model specifications subject of analysis, the difference between them residing in the treatment given to the "other information", which will allow us to study the performance of each of them in the various issues discussed. In principle, such disparate results obtained for each of the companies in this research suggest that, at least in the Spanish market, companies can hardly meet or respond to an archetype like the proposed models, especially given the large the range of variability of outfitting of a different nature that come into play. In any case, we do not believe that this is a utopian model, and we think that should be regarded as a "basic model", a reference point from which to explore the particularities delas different companies and entering (somehow still to be discovered) in the "black box" assumed "other information". This would allow the development of new approaches more or less complex, which could, for example, the unbundling of this variable in other, and ultimately, thereby contributing to the development of "a more tailored to each for businesses or industries, "in reducing the average number of possible rigidity that prevents power in extrapolating all companies. Therefore, given that approaches Ohlson (1995) and Feltham and Ohlson (1995) since its theoretical perspective leaves open questions that fall to appreciate or realize, is a pending task. In our opinion, "other information" is the key variable on which work should be done, and it should direct its efforts future research to develop in this area.

Author: RUBIALES CABALLERO F.VICTORIANA.
Year: 2003.
University: SEVILLA [More theses of this university] [www.us.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONOMICAS Y EMPRESARIALES - UNIVERSIDAD DE SEVILLA.

Summary: This paper presents a study of the games negotiating n-personales in which the actors involved in the problem consider multiple endpoints. The interest of this kind of games stems from the fact that in conflict situations such as those presented in a negotiating process, the negotiators to take decisions evaluated taking into account a number of criteria which, generally, are not comparable, nor easily interchangeable . We developed a methodology for the treatment of multi-games negotiations which takes into account the multidimensional nature of the payments to each player and the valuation of each criterion. The characteristics that present a set of payments in a game of this nature, because of the multiple dimensions of double payments, making it necessary to extend the traditional relations of dominance and set new ones that will allow us to compare the results derived from an agreement. Likewise, if we extend the concepts of multi comprehensiveness and comprehensiveness strictly define and other conditions intermediate between these two that are important for ensuring efficiency properties of the solutions of the game. In a game of negotiating multi each player can be considered a set of results as possible payments of disagreement. Formalizamos whole disagreement as the best results that players can be guaranteed unilaterally and propose a procedure for its determination. To define concepts for a solution to the games negotiating n-personales multi perform analysis from two points of view. In the first propose concepts of solution under the assumption that every player appreciates the results derived from an agreement in the space of payments. From the second point of view we focus on games in which all the players appreciate the same criteria and establish concepts solution from the joint assessment that players make each criterion. In both cases identified two families of solutions based on the application of principles of proportionality and maxmin respectively. One of them, the family of proportional generalized solutions, can be considered an extension of the solutions proportional defined by Kalai. This family includes individual cases as a generalization of the concepts of classical solution egalitarian and Kalai-Smorodinsky. One feature common to all the concepts proposed solution is the caracterizaicón of solutions of the game as solutions to problems not dominated multi optimization. An important aspect to consider in the process of developing concepts solution even par game negotiating multi refers to the acceptance by all players proved to be selected in the sense that solutions proposed must meet a set sena properties that were accepted by rational players. We extend to the case mutlicriterio properties of Pareto optimality, invarianza before transformations of scale, monotonicidad and anonymity. For each of the solutions defined studying which of these properties is verified and that context are applicable. The different concepts presented solution provides a set of results that generally consists of more than one point. To reduce this joint solution presented two proposals. The first stems from the characterization of the solutions of the game as solutions to problems of multi optimization. This characterization allows us to incorporate the model additional information on the preferences of the players. The second proposal is based on the idea of minimizing the loss of the group with respect to an ideal result. We establish the concept of equitable solution, which is based on the search for 8 that 482 s results that minimize the distance between them payments they get actors in each criterion and an ideal vehicle for minimum payments. The concept of equitable solution supports a refinement lexicográfico providing a single result. To illustrate the concepts and theoretical developments established over the work, raise different economic situations that could modelizarse under the theory of multi-games negotiations.

Author: MARTÍN SAMPER ROSARIO C..
Year: 2003.
University: SEVILLA [More theses of this university] [www.us.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: This work focuses on the one hand, the study of price, which is determined by the variables and the models used by companies for their establishment and changes when circumstances require, with the idea of building a theoretical framework suitable for comprehensive understanding of the decisions of price and the realization of empirical study. On the other hand, the goal of empirical study is to analyze how prices are determined in a hotel-type urban belonging to a large chain, we try to know what are the factors considered, the tools used to manage these factors and the approximation of these practices Target Costing to the model which we regard as the most comprehensive model for decisions price in the current environment. This model is also considered a model of pricing System Strategic Cost Management, whose main objective is to determine the prices that consumers are willing to endure through the strategic management of costs. This system comprises a set of tools which tend to reduce and streamline costs, as long as the specifications of the goods and services expected by customers are not depleted. We believe that this pricing model is consistent with the needs of the hotel industry and with the call that in recent years the Public Institutions Tourism companies to make caring for the value of their establishments, vital for the relationship survival of the same in an increasingly complex environment in which they are particularly vulnerable.

Author: ZUBIAUR ETCHEVERRY GAIZKA.
Year: 2004.
University: PAÍS VASCO [More theses of this university] [www.ehu.es].
Place of defense: FACULTAD CIENCIAS ECONOMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD CIENCIAS ECONOMICAS Y EMPRESARIALES.

Summary: The adoption of the accrual method of functioning as a basic assumption of the budget is completing a stage further, logical and coherent, in the evolution and modernization of the system of financial management of public entities. It enables him settle in an environment of conceptual coherence with the other subsystems management, and accounting in particular. These subsystems are not an end in themselves but forming a comprehensive financial management system that is configured as a means to facilitate the achievement by the public sector of the challenges posed society, as well as those who own economy and society may have posed a country, from providing instruments and, consequently, higher-quality information that substantiates better management processes, public accountability and decision-making. This environment requires an evolution from management models to models of governance. The integrated systems based on accrual up an opportunity to meet those needs and be consistent with the environment described. New Zealand, Australia and the United Kingdom are the first countries to have completed this process of innovation in the financial management system from cash to accrual positions. This is a complex process of transformation, certain and fixed its basic pillars, are in their first years of implementation, and therefore requires experience for improved and consolidated. Conforman the basis for, from his study, design models applicable to our reality.

Author: CASTAÑO MARTÍNEZ MARIA SOLEDAD.
Year: 2004.
University: CASTILLA-LA MANCHA [More theses of this university] [www.uclm.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: UNIVERSIDAD DE CASTILLA LA MANCHA.

Summary: The primary objective has been to analyze as fiscal policy, as well as major socio-economic factors, as reflected in the concept of social capital affects economic growth. To test these relationships between the three essential elements of the doctoral thesis, fiscal policy, equity and growth, there has been a theoretical analysis of the literature specializes more relevant. We also have analyzed the interrelationships among them. To test these relationships has conducted two empirical estimates which are to observe the effects of public capital and equity. Along with the traditional factors of growth on the economic objectives in which we want to affect the economic growth.

Author: ELCHE HORTELANO MARIA DIONISIA.
Year: 2004.
University: CASTILLA-LA MANCHA [More theses of this university] [www.uclm.es].
Place of defense: FACULATAD DE CIENCIAS SOCIALES DE CUENCA.
Place of preparation: FACULTAD DE CIENCIAS SOCIALES DE CUENCA.

Summary: Since the second half of the twentieth century, industrialized countries have gone through a period of profound transformations in its socio-economic structure. In all these changes services have been increasing their relative share in terms of employment and production, in a process known as tertiary economies. The current knowledge society is characterized by the production and consumption of services in bulk, so that the services have become a strategic sector for all modern economies for its ability to generate development and social welfare. Moreover, innovation is a recurring theme, for decades, for its recognition as a source of competitive advantage. This is a key factor that affects the competitiveness of enterprises and therefore throughout the economic system. However, despite the boom experienced by the services in recent decades, the study of innovation in services is a relatively new area of research, with a significant growth in the nineties. Therefore, this thesis focuses on innovation in services, deepening the strategies that these companies continue it falls within the scope of the Strategic Direction. The research service has encountered major obstacles, resulting primarily from the intangible nature of these activities. As a direct consequence of its intangible services shared by other traits: intangibility, simultaneity, revocation and heterogeneity. These characteristics imply that services are different from the industrial activities and that they also develop innovations are different. The objective of this research is to study the choices service companies in the field of innovation. However, for their achievement raised several secondary objectives: to classify service companies from their production practices, identify patterns of innovation and analyze the impact of innovation in their performance of these companies. The statistical techniques applied in the empirical work are the following: a) factor analysis of data preparation to reduce the variables contained in the questionnaire. B) cluster analysis to classify services, which were four different types of service companies according to their production practices. C) cluster analysis to classify patterns that follow these innovative companies, which has enabled us to identify four patterns of innovation. D) Analysis of variance of technological capabilities possessed by the companies according to the pattern, which has revealed different envelopes capacities depending on the pattern of innovation developed. E) Analysis contingency with which found that the patterns of innovation come together in generic form, with a certain type of service. F) Analysis of adjustment with which we look at the incidence of joint production strategies and innovation in the outcome. This analysis has revealed that companies are moving away from optimum profile of innovation, ie presenting mismatch, get worse results. While companies that are closer to the ideal profile, because they have taken decisions consistent, have achieved better results. G) Analysis of correlation between technological capabilities and the outcome, controlling for type of service. This analysis shows that the skills they possess service companies comply with the peculiarities of the process of providing services to perform. In short, with this thesis, we contribute to a better understanding of the productive activities carried out by service companies, as well as greater awareness d 8 the compo 34f rtamiento innovative show these companies, providing further empirical evidence with which reinforces the theoretical approaches that have framed this investigation.

Author: CASTAÑEDA DE CASTILLO HAIDÉE DEL VALLE.
Year: 2004.
University: POLITÉCNICA DE VALENCIA [More theses of this university] [www.upv.es].
Place of defense: Dep. Estadistica e Investigacion Operativa.
Place of preparation: Universidad Politécnica de Valencia.

Summary: When it comes to evaluating a university, each assessment is unique, either by the culture and traditions of the people or by their own organizational structure. To analyze the quality of academic institutions, are often needed to know the size and the foundations of this type of organization, and to make them competitive, develop a continuous improvement in all activities that take place in it, with the case, which some countries have put in place through legislation, quality assessments in many of its academic institutions, with the implementation and customization of a Model for Quality, Quality System and Strategic Management System. Considering the foregoing, it is conceived as this research work, which is to make an analysis of the various concepts of quality, and the use made of it to improve academic institutions. When it comes to international quality standards ISO, this presents a set of standard procedures, which if maintained can actually help improve competitiveness and levels of satisfaction to customers, by providing a certification by an external body parts of the organization. By adopting a quality model based on the quality prizes, they develop a comprehensive approach to improve and evaluate the management, customer satisfaction, leadership and performance both internally and towards society. In this research chose the Strategic Management System, a system that allows the organization to develop an integrative perspective, as well as an innovative approach that can enrich the management control of any organization, including universities, allowing develop the mission, vision, culture and values, objectives, strategies to develop, those responsible and measurements to be applied.

Author: LÓPEZ DELGADILLO JAIME.
Year: 2004.
University: NACIONAL DE EDUCACIÓN A DISTANCIA [More theses of this university] [www.uned.es].
Place of defense: CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: An economic analysis dela health care, in public institutions, using diabetes as a particular element of the study, to find out the relationship between production costs of care, the attitudes of patients, as well as the particular conditions of patients, this analysis is accomplished with the support of linear econometric tools and probabilistic.

Author: FALDER RIVERO ANGEL.
Year: 2004.
University: NACIONAL DE EDUCACIÓN A DISTANCIA [More theses of this university] [www.uned.es].
Place of defense: CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The purpose of this dissertation is to analyze markets of pigmeat in the EU, demonstrating potential regularities and interrelationships of them and in some other Member States, both with respect to the quantities produced as regards the prices obtained. In the specific case of the Spanish market is studied, in addition to the relationship between prices in slaughterhouse and retail prices. The methodology is to perform classical decomposition trend cycle and seasonality replacing, in the subsequent synthesis is done with these components, the cycle by a significant amount of harmonics obtained by the Fourier analysis. The main contributions of this thesis is original. Detection of regularities, sincromía prices in the various EU markets, determination dela long periods, explanation of the mechanism that generates cycles quantities and price cycles in this sector, adjusting the quantities produced and demand curves predicting the future development of such markets in the short term.

Author: FIGUEROA JUANA RAMONA.
Year: 2004.
University: LA LAGUNA [More theses of this university] [www.ull.es].
Place of defense: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: The research aimed to evaluate the NTFPs, from the perspective of economic ecological economy, the high basin of the river botanamo. Using quantitative methodology (contingent valuation) and qualitative methodology (verbal techniques semistructured interview). The results show that 63% of the households surveyed think that the existence of trees with medicinal use is valuable. Similarly the 55% believed that the loss of these trees forever and other goods and services provided by the forest is irreversible, has an infinite cost: what can be translated in two ways, on the one hand, confirms the medicinal use as something irreplaceable and instructs that the value is too large to translate it into money. With regard to the willingness to pay, the average amount declared was 5.4 euros per month. Eta figure is ridiculous valuation or as a guide for the management and conservation of the ecosystem which includes medicinal trees, which must be done in a comprehensive manner and ensure its sustainability.

Author: CARMONA MARTÍNEZ MARÍA DE LAS MERCEDES.
Year: 2004.
University: MURCIA [More theses of this university] [www.um.es].
Place of defense: FACULTAD DE ECONOMÍA Y EMPRESA.
Place of preparation: FACULTAD DE ECONOMÍA Y EMPRESA.

Summary: This thesis deals with the modeling process of diffusion of innovations. First is a comprehensive and critical review of the models of diffusion of innovations proposed in the literature, and as a result, there is a new multistage model which incorporates the existence of restrictions on supply of the company producing innovation and its impact in a competitive environment. The second part of the paper examines the phenomenon of diffusion of innovations from a stochastic perspective: arise and analyze the characteristics of a model that describes this phenomenon from stochastic differential equations, it is proposed a new role that is more outreach consistent with the reality of the phenomenon observed that the multiplicative noise linear structure used so far, it addresses the problem of estimating the model by pseudo-máxima verisimilitude, and finally validates the model by applying it to the spread of Internet use in Spain (1996 -2004), by comparing the results with those of the corresponding estimate of the deterministic models.

Author: SALDAÑA GONZALVO PILAR.
Year: 2004.
University: BARCELONA [More theses of this university] [www.ub.es].
Place of defense: FACULTAD DE ECONÓMICAS.
Place of preparation: FACULTAD DE ECONÓMICAS.

Author: MINGUEZ CONDE JOSÉ LUIS.
Year: 2004.
University: VALLADOLID [More theses of this university] [www.uva.es].
Place of defense: Facultad de Ciencias Económicas y Empresariales.
Place of preparation: FACULTAD DE CIENCIAS ECONÓMICAS Y EMPRESARIALES.

Summary: It explains the phenomenon of business failure through a sample of construction companies. To do so using techniques such as statistics Logit Model and the Model Cox. So through an empirical study draws conclusions on the process of deterioration that leads to the construction company to be involved in a bankruptcy case.

Author: Weinke Lutz.
Year: 2004.
University: POMPEU FABRA [More theses of this university] [www.upf.edu].
Place of defense: Departamento de Economía y Empresa.
Place of preparation: Departamento de Economía y Empresa.

Summary: The thesis examines the relationship between investment and inflation. The first chapter shows that this relationship is simpler (in the context of a model of the kind neo-keynesiano) than the previous literature has suppuesto. The reason is a mathematical error that existed in the previous literature, and this now removed. This is the contribution of the first chapter. The second chapter uses the model of the first chapter to explain some empirical results are not endienden though the context of traditional models. The third chapter uses the structure of the first chapter to obtain conclusions that relate to the optimal monetary policy. In particular we show that the monetary policy of Volcker and Greenspan from the eighties has contributed to the estbilización of macroeconomiá. The contribition is that according to our analysis all elements of monetary policy are designated to explain the estabilisación of macroeconomiá.

Author: Karelaia Natalia.
Year: 2004.
University: POMPEU FABRA [More theses of this university] [www.upf.edu].
Place of defense: Departamento de Economía y Empresa.
Place of preparation: Departamento de Economía y Empresa.

Summary: The redundant information is an important feature of most environments making decisones. Chapter 1 of the thesis presents a series of laboratory experiments that looks at the conditions under which the subjective preferences and confidence in the elections resulting from preferences are sensitive to the presence of qualitative information redundant. At the theoretical level, Chapter 2 presents an analytical study of the operation of several simple heuristic decision making in environments characterized by varying levels of redundancy of quantitative information. The theoretical analysis is illustrated with the simulated data. The Chapter 3 incorporates the findings of the two previous chapters. In particular, using both theoretical analysis and simulations, this chapter shows how the relative effectiveness of a strategy decision "no-normativa" which seeks to confirming evidence in favor of one of the options before choosing select, it is affected by the level of redundancy between the characteristics of choice.

Author: Cárceles Poveda Eva.
Year: 2004.
University: POMPEU FABRA [More theses of this university] [www.upf.edu].
Place of defense: Departamento de Economía y Empresa.
Place of preparation: Departamento de Economía y Empresa.

Summary: Following Bewley (1986), an extensive literature has studied the implications of models with heterogeneous agents and incomplete financial markets. Among others, Aiyagari (1994), Huggett (1997), Storesletten, Telmer and Yaron (2001a, 2001b, 2004) and Krusell and Smith (1997, 1998) have analyzed the effects of such a framework on the aggregate savings rate, the shape of the wealth distribution, portfolio asset returns, and the welfare costs of business cycles. An important assumption shared by the previous models is that households are the owners of the capital stock and undertake the intertemporal investment decision. Further, firms simply rent capital and labor from the households to maximize profits period by period. This assumption is innocuous under complete markets, but things are very different when markets are incomplete. In particular, if one assumes instead that firms own the physical capital and decide on the optimal investment level, the usual share value maximization objective is no longer well defined. This is due to the fact that the available markets no longer provide sufficient information to value future streams of resources unambiguously. In addition, shareholders' evaluations of different investment alternatives might differ from those of the firms, and shareholder disagreement may result in equilibrium. Chapter 2 contributes to a better understanding of the implications of the ownership of physical capital in several ways. First, it provides the conditions under which capital ownership is still irrelevant when markets are incomplete. In particular, when the firm undertakes the investment decision, it identifies an objective that results in the same equilibrium as in the standard setting where firms maximize period profits. Second, it highlights some of the potential quantitative implications of other firm objectives under which the ownership of physical capital is relevant. Finally, it discusses the conditions under which the objective of the firm that yields irrelevance can be supported by the shareholders. Given this, our findings also contribute to a large strand of literature on shareholder unanimity that has been mostly developed in a static or two period setup. The previous models also share the assumption that trading limits on the portfolio holdings are chosen ad hoc. Chapter 3, endogeneizes the borrowing constraints through the introduction of asset market participation constraints in an infinite horizon incomplete markets model. In particular, it studies an heterogeneous agent version of the stochastic growth model where households can break their trading arrangements by going into financial autarky. In this case, they are seized from any positive asset holdings and excluded for future asset trade forever. Since default cannot be an equilibrium outcome with free entry into a competitive financial intermediation sector, the endogenous trading limits are then chosen at the level where the participation constraint is satisfied with equality at each possible date and state. Using this setup, the main objectives of the present work are to quantify and characterize the endogenous limits resulting from the option of default and to study their real and financial implications along the growth path and in the stationary distribution.

Author: Golec Piotr.
Year: 2004.
University: POMPEU FABRA [More theses of this university] [www.upf.edu].
Place of defense: Departamento de Economía y Empresa.
Place of preparation: Departamento de Economía y Empresa.

Summary: Learning is a topic that has attracted much attention from psychologists and recently has become of increasing interest to economists. A key concept in the field of learning is that of feedback. In this dissertation, the conventional assumption that the optimal time for providing feedback is immediately after the related action has been taken is challenged. Instead, it is argued, that there are many environments in which delaying feedback can both lead to more effective learning and better decision making. The work consists of three experiments. The starting point of the first experiment is the observation that two theories have opposite predictions about how feedback affects the subsequent strategy search of people involved in learning tasks. It is showed that in lenient environments with immediate feedback (which is mainly positive), there seems to be little incentive to change strategies to improve. In the same circumstances, however, dealing with delays requires more thought and this can encourage people to experiment and seek better outcomes. On the contrary, when faced with exacting learning environments where feedback tends to be largely negative, the effect of immediate feedback is to stimulate strategy search whereas delays in feedback encourage reflection and have a moderating impact on strategy search. The second study breaks new experimental ground by considering an interesting twist on the type of feedback that learners receive. Instead of feedback being either immediate or delayed (i.e., by a constant lag), the effects of random delays in feedback are examined. It is argued that random feedback delay moderates over-reactions to signals (compared to constant lag feedback) in lenient environments and hence produces less strategy search; at the same time, it has an opposite effect in exacting environments, i.e., incrementing the strategy search compared to simple delayed feedback. Finally, the third study is building on what is growing to be a significant literature on the effects of mood on decision making. Author specifically induced mood to affect how people react to feedback in a complex decision making task. The underlying approach was the concept of a "mood - feedback congruency" hypothesis. This concept suggests a congruency between being in a good mood and receiving immediate feedback, on the one hand, and being in a bad mood and receiving delayed feedback, on the other hand. The mood induction procedure was found to be quite effective and results also confirmed that providing participants in a good mood with immediate feedback produces better results (decision making and learning) than subjects who received delayed feedback. However, there were no differences due to immediate or delayed feedback between participants induced into a bad mood. The end of the thesis emphasizes the importance of the study on both theoretical and practical grounds. Also directions for future research are identified.

Author: SARDA GARCIA SUSANA.
Year: 2004.
University: ROVIRA I VIRGILI [More theses of this university] [www.urv.cat].
Place of defense: FACULTAT DE CIENCIAS ECONOMICAS Y EMPRESARIALES.
Place of preparation: UNIVERSITAT ROVIRA Y VIRGILI.

Summary: The thesis is concerned with the potential for certification of motorway tolls in Spain. We propose a model to determine the optimal amount of tolls future titulizar and their timing, in cases where the highway runs a public entity or a private, and also a model for the design of the optimal structure of liabilities of the Fund Asset Securitization acquiring the rights to payment of such tolls.

Author: ÁLVAREZ GÓMEZ FERNANDO.
Year: 2004.
University: INTERNACIONAL DE CATALUÑA [More theses of this university] [www.unica.edu].
Place of defense: CAMPUS BARCELONA.
Place of preparation: Campus Barcelona, C/ Immaculada, 22, 08017 - BARCELONA.

Summary: This work responds to five key objectives which cover issues concerning the theory of public finance: review of the role to be played by the public sector in the economy, changes in the weight of the public sector in OECD countries in the past 27 years (through the tax rate) as well as the overall trends in their tax systems; study of the various models of fiscal effort and proposed a new model of fiscal effort that has certain important developments both in the explanatory variables in the indicator effective tax burden, and finally, analyzes the existing margin in Spain to increase the tax funding of the public sector. To that end, and taking as a starting assumption of the need for a public sector that interacts with the private sector, part of a central hypothesis which involves considering that in Spain there is no room to increase the weight of the public sector from the point of view the tax effort. Alongside this central hypothesis raises two scenarios secondary, on the one hand, considering that the tax burden in Spain is low compared with other OECD countries, and on the other hand, considering the fiscal effort in Spain is high, compared with the surrounding countries of the OECD.

Author: SÁNCHEZ VÁZQUEZ JOSÉ MANUEL.
Year: 2004.
University: PABLO DE OLAVIDE [More theses of this university] [www.upo.es].
Place of defense: FACULTAD DE CIENCIAS EMPRESARIALES.
Place of preparation: FACULTAD DE CIENCIAS EMPRESARIALES.

Summary: Relations interorganizativas have opened new questions about how management control systems should be designed and carried out to strengthen its development (Dekker, 2004). Businesses seeking to combine the benefits of specialization establishing transactions with independent firms with the benefits of monitoring and coordinating transactions with independent firms with the benefits of monitoring and coordinating transactions internally organized. In the distribution channels, such exchanges can increase vulnerability and the risks to the production company (Frazier and Antia, 1995), so that the systems of management control can play a crucial role in these relationships (Seal et al, 1999 ; Tomkins, 2001; Dekker, 2004). Getting a new challenge in the investigation facing issues such as the objectives of the companies to establish MAST in their relations entrefirmas; mechanisms are used and what role and the way in which they are implemented and the impact in relación.El goal is to try to unite research on the MAST and the current practice in enterprises, through research role and the effects of MAST in distribution channels. This doctoral thesis, looking to complete other empirical studies conducted, and focuses on understanding the rationale and objectives that lead to introduce MAST in the distribution channels already established, the factors affecting this process and the role of the channels in MAST distribution, identifying the tools introduced their nature, type and method of implementation.