scholarly journals La predicción del fracaso empresarial en el sector hotelero

2020 ◽  
pp. 33-59
Author(s):  
Antonio Álvarez-Ferrer ◽  
Fernando Campa-Planas

El objetivo de este estudio es analizar las empresas concursadas del sector hotelero en España,desde el año 2007 hasta el 2017, empleando fórmulas de predicción del fracaso empresarial que sean aplicables a este tipo de actividad económica. La elaboración de modelos de predicción de la insolvencia se inició en Estados Unidos con los trabajos pioneros de Beaver y Altman en la década de los años sesenta. Después de años de mejoras metodológicas y de estudios aplicados a diferentes sectores, no se ha conseguido unificar un método por la comunidad científica, por lo que para la realización de este estudio se utilizarán las fórmulas Z de Altman de los años 1968 y 1983 y se compararán con la fórmula de Amat et al. de 2017. Los dos métodos de Z-Score aplicados a las empresas del sector hotelero en concurso de acreedores en España nos muestran un alto porcentaje de coincidencias en los ejercicios previos a la declaración oficial del concurso, siendo el de Altman el que obtiene una mejor aproximación al número total de empresas concursadas. The main goal of this study is to carry out an analysis about the bankrupt of companies in the hospitality sector in Spain from 2007 to 2017, applying prediction formulas of business failure. The development of models for insolvency prediction began in the United States with the pioneering works of Beaver and Altman in the 1960s. After years of methodological improvements and studies applied to different sectors, it has not been possible to unify amethod applicable bythe Academia. Therefore, the realization of this study has been using the formula Z of Altmanof 1968 and1983and compare them with the formula Z of Amat et al. of 2017. The two methods of Z-Score applied to the companies of the hospitality sector in Spain in bankruptcy process show us a highly percentage of matches in the exercises before the official bankruptcy process, being Altman the one that obtains a better approach to the total number of bankruptcy companies.

2018 ◽  
Vol 46 (4) ◽  
pp. 645-667
Author(s):  
Vicki C Jackson

Aspects of an entrenched constitution that were essential parts of founding compromises, and justified as necessary when a constitution was first adopted, may become less justifiable over time. Is this the case with respect to the structure of the United States Senate? The US Senate is hardwired in the Constitution to consist of an equal number of Senators from each state—the smallest of which currently has about 585,000 residents, and the largest of which has about 39.29 million. As this essay explains, over time, as population inequalities among states have grown larger, so too has the disproportionate voting power of smaller-population states in the national Senate. As a result of the ‘one-person, one-vote’ decisions of the 1960s that applied to both houses of state legislatures, each state legislature now is arguably more representative of its state population than the US Congress is of the US population. The ‘democratic deficit’ of the Senate, compared to state legislative bodies, also affects presidential (as compared to gubernatorial) elections. When founding compromises deeply entrenched in a constitution develop harder-to-justify consequences, should constitutional interpretation change responsively? Possible implications of the ‘democratic’ difference between the national and the state legislatures for US federalism doctrine are explored, especially with respect to the ‘pre-emption’ doctrine. Finally, the essay briefly considers the possibilities of federalism for addressing longer term issues of representation, polarisation and sustaining a single nation.


Author(s):  
Martin A. Schain

The impact of immigration on socioeconomic stability, the challenge of integration, and issues surrounding citizenship has generated the interest of scholars for years. The literature is generally focused on the challenge (rather than the benefits) of immigration for social cohesion, identity, and the well-established rules of citizenship. For social scientists and analysts in Western Europe and the United States, the destabilizing aspects of immigration appear to have largely displaced class as a way of understanding sources of political instability. Scholarly interest in questions of immigrant integration on the one hand and naturalization and citizenship on the other, first emerged in the social sciences in the 1960s. In the United States, integration and citizenship questions have often been explored in the context of race relations. In Europe, the debates on issues of citizenship have been much more influenced by questions of identity and integration. As interest grew in comparison, scholars increasingly turned their attention to national differences that crystallized around national models for integration. However, such models are not always in congruence with aspects of public policy. There are a number of research directions that scholars may consider with respect to immigrant integration, naturalization, and citizenship, such as the relationship between immigrant integration and class analysis, the careful development of theories of policy change, the role of the European Union in the policy process, and the impact of integration and citizenship on the political system.


October ◽  
2019 ◽  
Vol 168 ◽  
pp. 83-91
Author(s):  
Joseph Vogl

The proliferation of mass-shootings in the United States since the 1960s has produced a character profile of largely unremarkable, middleclass male culprits who transform particular places of civil peace – schools, universities, shopping malls – into landscapes of war. On the one hand, the lack of clear motives has led mystified psychiatric experts to draw correlations between such events and “running amok” – the phenomenon of sudden outbursts of homicidal violence observed since early modernity in Southeast Asia. On the other hand, the details of how such acts are carried out as well as the notes of some perpetrators suggest that mass-shootings could also be understood as “interpretations” of American postwar society: from the “lonely crowd” of suburbia via “Reaganomics” to the present politics of fear and resentment to a society of preemptive control.


2020 ◽  
Vol 1 (1) ◽  
pp. 141-153
Author(s):  
Adolphus G. Belk ◽  
Robert C. Smith ◽  
Sherri L. Wallace

In general, the founders of the National Conference of Black Political Scientists were “movement people.” Powerful agents of socialization such as the uprisings of the 1960s molded them into scholars with tremendous resolve to tackle systemic inequalities in the political science discipline. In forming NCOBPS as an independent organization, many sought to develop a Black perspective in political science to push the boundaries of knowledge and to use that scholarship to ameliorate the adverse conditions confronting Black people in the United States and around the globe. This paper utilizes historical documents, speeches, interviews, and other scholarly works to detail the lasting contributions of the founders and Black political scientists to the discipline, paying particular attention to their scholarship, teaching, mentoring, and civic engagement. It finds that while political science is much improved as a result of their efforts, there is still work to do if their goals are to be achieved.


Screen Bodies ◽  
2020 ◽  
Vol 5 (2) ◽  
pp. 22-37
Author(s):  
David Yagüe González

The behaviors and actions that an individual carries out in their daily life and how they are translated by their society overdetermine the gender one might have—or not—according to social norms. However, do the postulates enounced by feminist and queer Western thinkers still maintain their validity when the context changes? Can the performances of gender carry out their validity when the landscape is other than the one in Europe or the United States? And how can the context of drag complicate these matters? These are the questions that this article will try to answer by analyzing the 2015 movie Viva by Irish director Paddy Breathnach.


Author(s):  
Jonathan Holslag

The chapter argues that India has a strong interest to balance China and that the two Asian giants will not be able grow together without conflict. However, India will not be able to balance China’s rise. The chapter argues that India remains stuck between nonalignment and nonperformance. On the one hand, it resists the prospect of a new coalition that balances China from the maritime fringes of Eurasia, especially if that coalition is led by the United States. On the other hand, it has failed to strengthen its own capabilities. Its military power lags behind China’s, its efforts to reach out to both East and Central Asia have ended in disappointment, and its economic reforms have gone nowhere. As a result of that economic underachievement, India finds itself also torn between emotional nationalism and paralyzing political fragmentation, which, in turn, will further complicate its role as a regional power.


This chapter reviews the books Fútbol, Jews and the Making of Argentina (2014), by Raanan Rein, translated by Marsha Grenzeback, and Muscling in on New Worlds: Jews, Sport, and the Making of the Americas (2014), edited by Raanan Rein and David M.K. Sheinin. Rein’s book deals with the “making” of Argentina through football (soccer), while Muscling in on New Worlds focuses on the “making” of the Americas (mainly the one America, called the United States) through sports. Muscling in on New Worlds is a collection of essays that seeks to advance the common theme of sport as “an avenue by which Jews threaded the needle of asserting a Jewish identity.” Topics include Jews as boxers, Jews and football, Jews and yoga, Orthodox Jewish athletes, and American Jews and baseball. There are also essays about the cinematic and literary representations of Jews in sports.


Author(s):  
Mark Byers

This concluding chapter charts the continuing significance of the early postwar moment in Olson’s later work, particularly The Maximus Poems. The philosophical and political concerns of the American avant-garde between 1946 and 1951 play out across The Maximus Poems just as they inform later American art practices. The search of the early postwar American independent left for a source of political action rooted in the embodied individual is seen, on the one hand, to have been personified in the figure of Maximus. At the same time, Maximus’s radical ‘practice of the self’ charts a sophisticated alternative to the Enlightenment humanist subject widely critiqued in the United States in the immediate postwar period.


Author(s):  
June Howard

The Center of the World: Regional Writing and the Puzzles of Place-Time is a study of literary regionalism. It focuses on but is not limited to fiction in the United States, also considering the place of the genre in world literature. It argues that regional writing shapes ways of imagining not only the neighborhood, the province, and nation, but also the world. It argues that thinking about place always entails imagining time. It demonstrates the importance of the figure of the schoolteacher and the one-room schoolhouse in local color writing and subsequent place-focused writing. These representations embody the contested relation between localities and the knowledge they produce, and books that carry metropolitan and cosmopolitan learning, in modernity. The book undertakes analysis of how concepts work across disciplines and in everyday discourse, coordinating that work with proposals for revising American literary history and close readings of particular authors’ work. Works from the nineteenth, twentieth, and twenty-first centuries are discussed, and the book’s analysis of the form is extended into multiple media.


2021 ◽  
pp. 1-29
Author(s):  
Tijn van Beurden ◽  
Joost Jonker

Analysing Curaçao as an offshore financial centre from its inception to its gradual decline, we find that it originated and evolved in close concert with the demand for such services from Western countries. Dutch banks and multinationals spearheaded the creation of institutions on the island facilitating tax avoidance. In this they were aided and abetted by their government, which firmly supported the Antilles in getting access to bilateral tax treaties, notably the one with the United States. Until the mid 1980s Curaçao flourished, but then found it increasingly difficult to keep a competitive advantage over other offshore centres. Meanwhile the Curaçao connection had enabled the Netherlands to turn itself into a hub for international revenue flows that today still feed both Dutch tax income and specialised financial, legal and accounting services.


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