2 resultados para Financial Ratios: Perceptions of Lodging Industry General Managers and Financial Executives

em Universidad de Alicante


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The objective of this paper is to estimate technical efficiency in retailing; and the influence of inventory investment, wage levels, and firm age on this efficiency. We use the output supermarket chains’ sales volume, calculated isolating the retailer price effect on its sales revenue. This output allows us to estimate a strictly technical concept of efficiency. The methodology is based on the estimation of a stochastic parametric function. The empirical analyses applied to panel data on a sample of 42 supermarket chains between 2000 and 2002 show that inventory investment and wage level have an impact on technical efficiency. In comparison, the effect of these factors on efficiency calculated through a monetary output (sales revenue) shows some differences that could be due to aspects related to product prices.

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This study examined regular education teachers’ perceptions of inclusion in elementary and secondary schools in Spain and how these perceptions may differ depending on teaching experience, skills, and the availability of resources and supports. Stratified random sampling procedures were used to draw a representative sample of 336 general education teachers (68 kindergarten, 133 elementary, and 135 secondary teachers) from the province of Alicante. The results indicated the acceptance of the principles of inclusion, although teacher skills, time, material resources, and personal supports for inclusion were deemed insufficient. Kindergarten and elementary teachers showed more positive perceptions of inclusion than secondary education teachers, and so did teachers with more personal supports and material resources than those with less supports and resources. The results are discussed in terms of its implications for practice in order to promote more inclusive classrooms in Spain.