JEFAS Vol. 21 Nº 40 (2016)
URI permanente para esta colecciónhttps://hdl.handle.net/20.500.12640/4128
Examinar
Ítem Solo Metadatos Role of tourist destination development in building its brand image: A conceptual model(Universidad ESAN. ESAN Ediciones, 2016-06-01) Manhas, Parikshat S.; Manrai, Lalita A.; Manrai, Ajay K.Tourism is truly an international/global industry. Tourism is vital to the economy of a country and sustainable tourism development requires an understanding of the complex interrelationships and interactions among a multitude of environmental factors and interdisciplinary forces that play a critical role in tourism development. While overall the field of tourism has been abundantly researched there are certain areas where there is a paucity of research namely competition analysis branding and positioning. Our research contributes to this extremely important but relatively less researched subject. Specifically we study the relationship between destination development and its brand image. We develop a conceptual model which identifies various constructs processes and linkages involved in the relationship between destination development and its brand image. We propose that the brand image has three components corresponding to the three stages of consumption/travel namely pre-travel during travel and post-travel. In developing this model we draw upon the interdisciplinary nature of tourism and discuss a variety of influences such as economic social cultural political and psychological factors.Ítem Solo Metadatos Does innovation strategy affect financial, social and environmental performance?(Universidad ESAN. ESAN Ediciones, 2016-06-01) Ezzi, Ferdaws; Jarboui, AnisIn the very study the emphasis lays on the specific problem of analyzing the impact of the innovation strategy (in particular investment in research and development) on the financial social and environmental performance. After discussing this subject theoretically we propose our research hypotheses which in turn will be corroborated by an empirical study of 96 Tunisian companies. Indeed the results are noteworthy and important to the extent that one can say that the innovation strategy has a crucial impact on the performance of the companies.Ítem Solo Metadatos La tasa interna de retorno promedio borrosa: desarrollos y aplicaciones(Universidad ESAN. ESAN Ediciones, 2016-06-01) Milanesi, Gastón S.The paper introduces the average internal rate of return (AIRR) into the mathematic fuzzy's frame, like alternative method for estimating returns in ambiguity situations. In the first part it is developed the AIRR and its fuzzy version like an alternative of return determination under ambiguity situations. Next, with a hypothetical case, the consistency with the present value (PV) in the projects ranking at conflictive situations is illustrated. In case of uncertainty, the equality between the AIRR estimated over the expected cash flows or as expected AIRR is showed. Finally, and like a measurement for estimating average returns in vague situations, it is set out the fuzzy AIRR, comparing results with the fuzzy PV and IRR methods.Ítem Solo Metadatos Determining equivalent charges on flow and balance in individual account pension systems(Universidad ESAN. ESAN Ediciones, 2016-06-01) Chávez-Bedoya Mercado, Luis C.In this article, we determine a charge on balance that is equivalent to a certain fixed charge on flow for a particular utility–maximizer affiliate participating in a defined-contribution pension fund under the system of individual accounts. We also prove, under market completeness, that the equivalent charge on balance depends only on the current level of the charge on flow, the length of the accumulation period and the risk free rate of return.Ítem Solo Metadatos Modelización de la autosuficiencia de las instituciones microfinancieras mediante regresión logística basada en análisis de componentes principales(Universidad ESAN. ESAN Ediciones, 2016-06-01) Irimia Diéguez, Ana; Blanco Oliver, Antonio; Oliver Alfonso, María DoloresThe analysis of the factors that influence sustainability is the key to achieving it. Based on the Theory of Resources and Capabilities (Grant, 1991), a management model that determines the explanatory factors of the sustainability of microfinance institutions (MFI) is developed. The empirical model is constructed by applying a principal component and logistic regression analysis using a sample of 313 MFI, with 31 finance variables, grouped into 6 components/factors that are theoretically associated with self-sufficiency. The results obtained showed a significant and positive relationship between size and theefficiency-productivity of the MFI and their sustainability, with the credit risk factor having an inverse relationship as regards that sustainability. Thus, it may be suggested that the MFI that wish to conti-nue developing their activity using a self-sufficiency approach must promote a management strategy oriented towards: (1) an increase in efficiency-productivity, (2) the exhaustive control of credit risk and,(3) the increase in size in order to achieve economies of scale. The predictive capacity of the model is high, with an area under the ROC curve of 89.7%.Ítem Solo Metadatos Determinants of financial information disclosure: a visualization test by cognitive mapping technique(Universidad ESAN. ESAN Ediciones, 2016-06-01) Nassreddine, GarouiThe purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried outin several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure.
