Examinando por Autor "Urionabarrenetxea Zabalandikoetxea, Sara"

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    Ítem
    Incorporando el valor social en las licitaciones públicas: un modelo integral
    (Centro Internacional de Investigación e Información sobre la Economía Pública, Social y Cooperativa, CIRIEC, 2015) Retolaza Ávalos, José Luis; San José, Leire; Ruiz Roqueñi, Maite; Araujo de la Mata, Andrés; Aguado Muñoz, Ricardo; Urionabarrenetxea Zabalandikoetxea, Sara; García Merino, José Domingo; Alcañiz, Leire
    Existe una creciente preocupación de la sociedad sobre el valor social que se genera o destruye a través de la actividad económica; en el caso de las licitaciones públicas no sólo deberían valorarse los aspectos económicos sino también los sociales. En este trabajo se identifica la problemática vinculada a dicha valoración, se identifican el conjunto de variables implicadas en el valor de los outputs generados, y se propone un modelo que integre valores complementarios al económico. Los cuales se identificarían mediante cuatro fuentes complementarias de información sobre el valor generado: distribución del valor económico, valor social específico, inclusión del riesgo potencial, y valor emocional. Asimismo, se propone que a largo plazo la opción más eficiente consistiría en desarrollar y homogeneizar una contabilidad social para el conjunto de organizaciones.
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    Ítem
    Negative equity companies in Europe: theory and evidence
    (VGTU, 2016-11-10) Urionabarrenetxea Zabalandikoetxea, Sara; San José, Leire; Retolaza Ávalos, José Luis
    Businesses in technical bankruptcy are part of the European context, many of them in such financial distress that they have lost all their equity and a very high percentage of them have even incurred negative equity. There is a very little literature analysing these companies; moreover, they are considered as out of the ordinary because they do not fit into conventional theories of business, and are removed from most samples. They are largely neglected. The research questions posed here are a step towards remedying this: “What are the scale and the economic impact of negative equity companies in terms of risk transference?”, “Does this problem differ from one European country to another?”, “Is it an effect of the crisis?”. Using the Bureau Van Dijk’s Amadeus database, we find that nearly 20% of companies have negative equity. Such companies handle more than one billion Euros, i.e. nearly 10% of European GDP. So the results suggest that negative equity companies have a high weight in Europe and, based on the country cluster studied, it seems that neither culture nor geographical area is determinant in explaining their distribution across countries. Nor is the crisis a determinant in explaining their existence, so the problem is not cyclical but structural. These findings have potentially important implications in encouraging European decision makers to factor such companies into their policies and to include them in economic models.