José Antonio Camùnez

Universidad de Sevilla | US · Departamento de Economía Aplicada I

Antecedentes: Desde há umas décadas a esta parte, a diferença existente entre a informação económico-financeira que as empresas apresentam e as necessidades informativas dos mercados têm sido motivo de preocupação e merecido crescente interesse por parte dos académicos. A evidência empírica chamou a atenção para a necessidade de os órgãos regulador...

The municipality of Morón de la Frontera located in the province of Seville (Spain) has been promoting tourist visits in recent years, measured through the number of visitors, as another public and private income source. This number, considered at a monthly or annual level, is a good indicator of the tourist evolution of the municipality and, for t...

Extensive livestock farming in general is more sustainable than intensive methods. However, its profitability is usually low, which can affect the motivation of young people to take up livestock rearing, and often leads them to seek employment elsewhere. The aim of this paper is to study the factors affecting the Farm profit of extensive ruminant f...

The main characteristic of caprine production in southern Spain is its heterogeneity, which has prevented a proper classification of the different systems. This leads to lack of knowledge and difficulties in the decision-making processes and in the adoption of sectorial strategies. In this context, this article aimed to characterize and classify th...

Extensive livestock systems have decreased in the last decades. In general, these systems are characterized by low profitability, but they have a key role on environment conservation, maintenance of rural population, and health of meat and milk consumers. The present study was carried out in 2017 with 29 livestock farmers in the cold steppe area, R...

Purpose: Housekeeping is an important hotel process from the point-of-view of the number of work hours it takes and its impact on customer satisfaction. However, few previous scientific studies have addressed this topic or the variables that are determinants of the time required to clean a room. Design/methodology/approach: A stopwatch Time Study...

This work gathers the opinions and perceptions of university teachers of the Accounting degree in Spain on the most relevant aspects related to the Final Degree Project (Trabajo de Fin de Grado, TFG), specifically on regulation, assumption of credits, obligatory nature for professors and students, dedication and recognition of credits, assignment,...

The present work contains an evaluation of the accessibility of museums in the city of Seville, as part of the tourism offerings of the city from a cultural perspective. From an evaluation questionnaire on the city’s museums, we obtained an aggregate indicator of compliance with accessibility regulations. The instrument was designed based on the le...

The low satisfaction of university accounting teachers with the mentoring process of the Final Year Dissertation (FYD) has motivated carrying out this study. Moreover, lecturers are very interested in knowing which factors are influencing this satisfaction. The aim of the study is to detect which factors explain this state of satisfaction and mode...

Aim of study: To characterize and analyse the extensive livestock farming systems in environmental protected area and propose strategies for their sustainable improvement. Area of study: Sierra Nevada Protected Area (Spain) Material and methods: Data were collected from a sample of 85 farmers and 48 experts. The information from farmers was express...

The Qhapac Ñan (Main Andean Road or Camino Real) is declared a UNESCO World Heritage Site. This study contributes to the improvement of quality of life of the communities situated along this trail by applying a critical conceptual framework which regards to archeological and historical tourism as a source of income and culture, incorporating and cr...

La demanda turística sobre Andalucía (región al sur de España), desde los países europeos, es medida a través del número de turistas alojados en establecimientos hoteleros, para el año 2017. Un modelo econométrico de gravedad sencillo explica dicha demanda, usando elasticidades, a través del PIB de cada país y de la distancia en kilómetros desde di...

The game of chance called Passedix was known at least since the Middle Ages around the whole of Western Europe. It is based on the throw of three fair dice. The simplest version, for two players, consists of throwing the three dice once and summing up the numbers on the three upper faces. If this sum is greater than 10, it favours the player; if it...

In this study, a new conception of the relationships between competitiveness, tourism, and economic growth is proposed. The naturally occurring or inherited tourism resources within the territory, together with productive resources and the relationships between them, are the determining elements of the capacity of the economy to grow. The analysis...

This article deals with the Geological and Mining Park of Sardinia, the first park in the world to be included in the network of Geosites/Geoparks established by UNESCO in 1998. The main purpose of this research paper, given the absence of up-to-date official documents, is to map mining sites allocated to tourist use. It also registers the number o...

The purpose of this study is to identify the factors that can contribute to improving the allocation of new intake student demand at a university School of Tourism. For a sample of 572 students at the University of Seville, we model academic results in the different disciplines taught during the first year using quantile regression to complement es...

This chapter shows a developers’ view of the dynamics in the Internet ecosystem. The chapter analyses what is happening in the world of developers, what they do and how the Internet is seen from the thousands of start-ups that form it. Do developers think that there is a disruption that is the same or equivalent to what the big Internet companies c...

In management, efficiency may be measured through the results obtained considering the factors available, which have a positive or negative influence on outcomes. In a cohort of 572 students enrolled in the first year of Finance and Accounting Degree, we analyzed the effect of gender, admission scores and the order of preference for the degree on t...

U.S. GAAP require the full expensing of R & D expenditures. However, International Financial Reporting Standards (IFRS) require capitalization of R & D cost if it meets certain criteria (IAS 38). At the moment, the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) agreed to undertake efforts to reduce o...

U.S. GAAP require the full expensing of R & D expenditures. However, International Financial Reporting Standards (IFRS) require capitalization of R & D cost if it meets certain criteria (IAS 38). At the moment, the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) agreed to undertake efforts to reduce o...

The difference between the financial information that companies disclose and the information needs of users, have been of growing concern and interest in the academic research. Most argue that this difference is explained largely by the assets internally developed intangibles, including R&D. Currently, this still of great interest as the internatio...

Background The Financial Standard Accounting Board (FASB) is concerned the deterioration of utility of the financial information. For this reason, FASB opened a process of consultations and deliberations with object of including it in its calendar: it was obvious the importance of the investments on innovation, but the generally accepted accounting...

The difference between the financial information that companies disclose and the information needs of users, have been of growing concern and interest in the academic research. Most argüe that this difference is explained largely by the assets internally developed intangibles, including r&d. Currently, this still of great interest as the internatio...

p>El estudio de la variabilidad en caracteres categóricos rara vez es abordado. A partir de un enfoque menos usado de la variabilidad en variables cuantitativas, el de la disparidad, distinto al de la dispersión que, por ejemplo, proporciona la varianza, se propone la construcción de dos coeficientes de medida de la variabilidad en variables cualit...

El estudio de la variabilidad en caracteres categóricos rara vez es abordado. A partir de un enfoque menos usado de la variabilidad en variables cuantitativas, el de la disparidad, distinto al de la dispersión que, por ejemplo, proporciona la varianza, se propone la construcción de dos coeficientes de medida de la variabilidad en variables cualitat...

In recent decades there has been a worldwide increase in the intensification process of the livestock sector. This study looks into the changes that have taken place in goat farms in less favoured areas of Spain by comparing the situation of systems in the Northern Sierra of Seville (SNS), a traditional goat farming area in Spain, in the years 2002...

It is well known that the coverage probability of the standard Wald confidence interval to estimate a binomial proportion has a very erratic behavior as a function of the parameters n (sample size) and p (probability of success) . Till now it has been thought that this behavior was "basically unpredictable". Nevertheless, the analysis of this behav...

In the econometric approach to deterministic frontier production models, the use of maximum likelihood estimation has major problems, because the model violates the usual regularity conditions that allow to establish the desirable asymptotic properties of the estimators. To avoid this diffi- culty, we may use other approachs. One of the methods mos...

El juego de guirguiesca es uno de los 12 juegos recogidos en el Libro de los Dados de Alfonso X. Este juego incluye, a partir del primer lanzamiento de los dados, la posibilidad de un envite por uno de los jugadores al jugador que los lanza. Como resultado del lanzamiento de los dados y de las apuestas que se cruzan en el envite pueden definirse va...

Andalusia is the second goat milk-producing region in Europe and therefore pastoral goat systems are important. In order to maintain these types of systems it is necessary to know precisely how they work and what actions can be taken to improve them. In this study the authors have set out the following objectives: (i) to characterize and analyze th...

A game called “Azar” is presented in the second part of the Book “The Book of Chess, Dice and Tables” by Alfonso X El Sabio (The Learned) (1221-1284). The rules of this Azar game depend on two events called “chance” and “azar”. The winning probability in this Azar game implies an event whose probability depends on an infinite number of three-dice r...

This study attempts to describe the semi-extensive goat farming sector in Andalusia (south of Spain) and to establish characteristics. Eighty-nine goat farmers were surveyed in three areas of this region. The survey examined all aspects of the systems, from socio-economy to management. A multivariate analysis (multiple correspondence and cluster) w...

Financial Anab t valua tion of usefulness of Human Capital Resumen.-Palabras clave.-Abstract.-Key words.-l. Introducción.-2. El estado de la cuestión.-3. Tesis mantenida.4. Trabajo de campo: 4.1. Objetivos. 4.2. Metodología. 4.3. Resultados del trabajo de campo.-5. Conclusiones.-6. Referencias bibliográficas. RESUMEN E N las últimas décadas estamos...

This study explored whether university students' perceptions of the social environment are influenced by professors' classroom teaching innovations. Data from 559 university students in 13 innovative disciplines within 11 schools at the University of Seville, Spain, were used. First, factor analytic procedures with varimax rotation were used to gen...

En: Suma Zaragoza 2002, n. 39, febrero ; p. 69-76 Estudio de un problema sobre dados, conocido como el de las partidas no jugadas. Se exponen las soluciones que aportó Fermat basadas en la numeración de todos los posibles resultados, lo que Pascal denominó como el método combinatorio. Pascal además incoporó el método universal; la esperanza matemát...

SUMMARY - "Evolution of the sheep and goat farms in the Mediterranean over the last ten years. II. Case analysis in five areas of Andalusia (Spain)". This paper is a partial application of the methodology proposed to study recent evolution and the situation today in small ruminant sectors in several countries. Analysis as first part of the methodol...

This paper aims at providing a empirical appraisal of the roll that play the sectors structure from de OCDE countries in their R+D/GDP ratio. The analysis take into account the innovation literature about innovative enterprises typologies, technological regimes and sectoral systems of innovation. The finding suggests that R+D/GDP ratio is strongly...

Bibliografía p. 555-557 Estudiar la situación del desarrollo profesional docente en las Comunidades Autónomas. Acentuar el carácter exploratorio de la situación de la formación permanente en el estado de las autonomías a partir de los siguientes organizadores lógicos: agentes, condiciones, participantes, diseño, ejecución, tendencias y modelo evalu...