La contabilidad en el sector hotelero

Estudi sobre la comptabilitat del sector hoteler enfocat a conèixer y analitzar els diferents tipus de comptabilitats existents en aquest sector. A través, d’aquest treball es podrà tenir un visió general de les diferents comptabilitats que existeixen, els mètodes de comptabilització de costos, els suports auxiliars necessaris per dur a terme la comptabilitat y la gestió d’un hotel, etc... A més a més, es podrà tenir una visió clara del sistema internacional, per excel•lència, de la comptabilitat per aquest sector i el sistema de comptabilitat espanyol per al sector hoteler.

Disseny d'un sistema d'indicadors ambientals en camins i diagnosi socioambiental del Camí de Cavalls: sector sud-oest

Menorca va ser declarada Reserva de la Biosfera per la UNESCO l’any 1993. Entre d’altres, un dels aspectes més emblemàtics de l’Illa és el Camí de Cavalls. Preservar la diversitat que aquest ofereix comporta una gestió complexa. Per això, és necessària per una millor gestió ambiental la realització prèvia d’una diagnosi per determinar en quina situació es troba actualment el Camí, i així poder optimitzar els mecanismes de gestió de l’espai. Aquesta diagnosi té com a objectius desenvolupar un sistema d’indicadors ambientals i socioeconòmics i validar-los per avaluar els canvis que es poden donar en el litoral de Menorca en els propers anys en relació a aquest espai. Dins d’aquest marc de treball, el sistema d’indicadors dissenyat a nivell teòric ha estat validat a través d’un exhaustiu treball de camp. Amb aquest objectiu s’ha volgut crear un disseny eficient, de forma que qualsevol persona que vulgui aplicar-lo al Camí de Cavalls o en altres tipologies de camí pugui fer-ho d’una manera correcte.

Disseny d'un sistema d'indicadors en camins i diagnosi socioambiental del Camí de Cavalls de Menorca 2008: sector nord-est

Menorca va ser declarada Reserva de la Biosfera per la UNESCO l’any 1993. Entre d’altres, un dels aspectes més emblemàtics de l’Illa és el Camí de Cavalls. Preservar la diversitat que aquest ofereix comporta una gestió complexa. Per això, és necessària per una millor gestió ambiental la realització prèvia d’una diagnosi per determinar en quina situació es troba actualment el Camí, i així poder optimitzar els mecanismes de gestió de l’espai. Aquesta diagnosi té com a objectius desenvolupar un sistema d’indicadors ambientals i socioeconòmics i validar-los per avaluar els canvis que es poden donar en el litoral de Menorca en els propers anys en relació a aquest espai. Dins d’aquest marc de treball, el sistema d’indicadors dissenyat a nivell teòric ha estat validat a través d’un exhaustiu treball de camp. Amb aquest objectiu s’ha volgut crear un disseny eficient, de forma que qualsevol persona que vulgui aplicar-lo al Camí de Cavalls o en altres tipologies de camí pugui fer-ho d’una manera correcte.

Data Envelopment Analysis (DEA) : A pedagogical guide for decision makers in the public sector

This guide introduces Data Envelopment Analysis (DEA), a performance measurement technique, in such a way as to be appropriate to decision makers with little or no background in economics and operational research. The use of mathematics is kept to a minimum. This guide therefore adopts a strong practical approach in order to allow decision makers to conduct their own efficiency analysis and to easily interpret results. DEA helps decision makers for the following reasons: - By calculating an efficiency score, it indicates if a firm is efficient or has capacity for improvement. - By setting target values for input and output, it calculates how much input must be decreased or output increased in order to become efficient. - By identifying the nature of returns to scale, it indicates if a firm has to decrease or increase its scale (or size) in order to minimize the average cost. - By identifying a set of benchmarks, it specifies which other firms' processes need to be analysed in order to improve its own practices.

Some Considerations Concerning Regulation and Competition in the Port Sector

The aim of this paper is to discuss the circumstances in which the process of competition between ports takes place in Spain − circumstances arising from the way the port system is currently set up and from the regulations governing it. The importance of this matter lies both in the fact that intensified competition between ports is the way to set about boosting the efficiency of the Spanish port sector and in the relevance of this business to the economies of the regions in which the ports are located. It is precisely for this reason that the reform instituted in 1992 aimed to combine balanced development of the national port system with the defence of the interests of autonomous regions. To this end the current regulatory framework provides for the possibility of port authorities drawing up their own competitive strategies, but makes their implementation conditional upon approval of their business plan by the Spanish state port authority. The latter body coordinates the national port system to ensure the guidelines set by the central government authorities are followed in the field of transport. However, the scale of the differences which exist among both the size of facilities and their relevant markets on the one hand, and the financial and economic circumstances of each of them on the other, suggest that each port authority's needs must be very different. Consequently, their competitive strategies must also be very different. It is therefore valid to ask whether coping with this diversity calls for different guidelines to regulate their freedom of action. Key words: Competition, regulation, port sector JEL classification numbers: L1, L5, L9

Knowledge of Catalan, public/private sector choice and earnings: Evidence from a double sample selection model

This paper explores the earnings return to Catalan knowledge for public and private workers in Catalonia. In doing so, we allow for a double simultaneous selection process. We consider, on the one hand, the non-random allocation of workers into one sector or another, and on the other, the potential self-selection into Catalan proficiency. In addition, when correcting the earnings equations, we take into account the correlation between the two selectivity rules. Our findings suggest that the apparent higher language return for public sector workers is entirely accounted for by selection effects, whereas knowledge of Catalan has a significant positive return in the private sector, which is somewhat higher when the selection processes are taken into account.

Oil price shocks and labor market fluctuations

We examine the impact of real oil price shocks on labor market flows in the U.S. We first use smooth transition regression (STR) models to investigate to what extent oil prices can be considered as a driving force of labor market fluctuations. Then we develop and calibrate a modified version of Pissarides' (2000) model with energy costs, which we simulate in response to shocks mimicking the behavior of the actual oil price shocks. We find that (i) these shocks are an important driving force of job market flows; (ii) the job finding probability is the main transmission mechanism of such shocks; and (iii) they bring a new amplification mechanism for the volatility and should thus be seen as complementary of labor productivity shocks. Overall we conclude that shocks in oil prices cannot be neglected in explaining cyclical labor adjustments in the U.S.

The Role of model uncertainty and learning in the U.S. postwar policy response to oil prices

This paper studies optimal monetary policy in a framework that explicitly accounts for policymakers' uncertainty about the channels of transmission of oil prices into the economy. More specfically, I examine the robust response to the real price of oil that US monetary authorities would have been recommended to implement in the period 1970 2009; had they used the approach proposed by Cogley and Sargent (2005b) to incorporate model uncertainty and learning into policy decisions. In this context, I investigate the extent to which regulator' changing beliefs over different models of the economy play a role in the policy selection process. The main conclusion of this work is that, in the specific environment under analysis, one of the underlying models dominates the optimal interest rate response to oil prices. This result persists even when alternative assumptions on the model's priors change the pattern of the relative posterior probabilities, and can thus be attributed to the presence of model uncertainty itself.

La cortesía en la publicidad del Tercer Sector: recursos gramaticales y fónicos en español y en inglés

En este trabajo se analizan de manera contrastiva los mecanismos lingüísticos y fónicos de la cortesía en la publicidad convencional y en la publicidad de las organizaciones del Tercer Sector o ONG. A su vez también se analizan las diferencias y similitudes entre los mecanismos de cortesía utilizados en el lenguaje publicitario en español y en inglés

Evolution and recent developments of Spanish wine sector, 1950-2008

Since the 1980s the traditional European winegrowing regions have been carrying out deep changes in response to the onslaught of winegrowers in the New World. In recent years Spanish regions have been foremost in Europe in terms of change in areas turned over to wine production and distribution. This study analyses the main sequences of changes the Spanish wine industry has undergone: the evolution of consumption through the changes in consumer drinking habits; the leading role of exports in international markets; the spread of different types of marketing and business organization; the distribution in large and small sellers, and the main factors that have been involved in the chain of production and in the modernization of the wineries.

Cronyism in Business, Public Sector and Politics

This paper contrasts the incentives for cronyism in business, the public sector and politics within an agency problem model with moral hazard. The analysis is focused on the institutional differences between private, public and political organizations. In business, when facing a residual claimant contract, a chief manager ends up with a relatively moderate …rst-best level of cronyism within a …firm. The institutional framework of the public sector does not allow explicit contracting, which leads to a more severe cronyism problem within public organizations. Finally, it is shown that the nature of political appointments (such that the subordinate's reappointment is conditioned on the chief's re-election) together with implicit contracting makes political cronyism the most extreme case. JEL classifi…cation: D72, D73, D86. Keywords: Cronyism; Meritocracy; Manager; Bureaucrat; Politician.

Policy evaluation and uncertainty about the effects of oil prices on economic activity

This paper addresses the issue of policy evaluation in a context in which policymakers are uncertain about the effects of oil prices on economic performance. I consider models of the economy inspired by Solow (1980), Blanchard and Gali (2007), Kim and Loungani (1992) and Hamilton (1983, 2005), which incorporate different assumptions on the channels through which oil prices have an impact on economic activity. I first study the characteristics of the model space and I analyze the likelihood of the different specifications. I show that the existence of plausible alternative representations of the economy forces the policymaker to face the problem of model uncertainty. Then, I use the Bayesian approach proposed by Brock, Durlauf and West (2003, 2007) and the minimax approach developed by Hansen and Sargent (2008) to integrate this form of uncertainty into policy evaluation. I find that, in the environment under analysis, the standard Taylor rule is outperformed under a number of criteria by alternative simple rules in which policymakers introduce persistence in the policy instrument and respond to changes in the real price of oil.

The complex history of the olive tree: from Late Quaternary diversification of Mediterranean lineages to primary domestication in the northern Levant.

The location and timing of domestication of the olive tree, a key crop in Early Mediterranean societies, remain hotly debated. Here, we unravel the history of wild olives (oleasters), and then infer the primary origins of the domesticated olive. Phylogeography and Bayesian molecular dating analyses based on plastid genome profiling of 1263 oleasters and 534 cultivated genotypes reveal three main lineages of pre-Quaternary origin. Regional hotspots of plastid diversity, species distribution modelling and macrofossils support the existence of three long-term refugia; namely the Near East (including Cyprus), the Aegean area and the Strait of Gibraltar. These ancestral wild gene pools have provided the essential foundations for cultivated olive breeding. Comparison of the geographical pattern of plastid diversity between wild and cultivated olives indicates the cradle of first domestication in the northern Levant followed by dispersals across the Mediterranean basin in parallel with the expansion of civilizations and human exchanges in this part of the world.