Smoothed bootstrap Malmquist index based on DEA model to compute productivity of tax offices

This paper analyses the productivity growth of the SUMA tax offices located in Spain evolved between 2004 and 2006 by using Malmquist Index based on Data Envelopment Analysis (DEA) models. It goes a step forward by smoothed bootstrap procedure which improves the quality of the results by generalising the samples, so that the conclusions obtained from them can be applied in order to increase productivity levels. Additionally, the productivity effect is divided into two different components, efficiency and technological change, with the objective of helping to clarify the role played by either the managers or the level of technology in the final performance figures.

Processing and Characterization of Nano-biocomposites Based on Mater-Bi® with Layered Silicates

The development of new nano-biocomposites has been one of the main research areas of interest in polymer science in recent years, since they can combine the intrinsic biodegradable nature of matrices with the ability to modify their properties by the addition of selected nano-reinforcements. In this work, the addition of mineral nanoclays (montmorillonites and sepiolites) to a commercial starch-based matrix is proposed. A complete study on their processing by melt-intercalation techniques and further evaluation of the main properties of nano-biocomposites has been carried out. The results reported show an important influence of the nano-biocomposites morphology on their final properties. In particular, the rheological and viscoelastic characteristics of these systems are very sensitive to the dispersion level of the nanofiller, but it is possible to assess that the material processing behaviour is not compromised by the presence of these nano-reinforcements. In general, both nanofillers had a positive influence in the materials final properties. Mechanical performance shows improvements in terms of elastic modulus, without important limitations in terms of ductility. Thermal properties are improved in terms of residual mass after degradation and low improvements are also observed in terms of oxygen barrier properties.

A three-stage DEA model to evaluate learning-teaching technical efficiency: Key performance indicators and contextual variables

This study evaluates the technical efficiency of the learning-teaching process in higher education using a three-stage procedure that offers advances in comparison to previous studies and improves the quality of the results. First, it utilizes a multiple stage Data Envelopment Analysis (DEA) with contextual variables. Second, the levels of super efficiency are calculated in order to prioritize the efficiency units. And finally, through sensitivity analysis, the contribution of each key performance indicator (KPI) is established with respect to the efficiency levels without omission of variables. The analytical data was collected from a survey completed by 633 tourism students during the 2011/12, 2012/13 and 2013/14 academic course years. The results suggest that level of satisfaction with the course, diversity of materials and satisfaction with the teacher were the most important factors affecting teaching performance. Furthermore, the effect of the contextual variables was found to be significant.