The Financial Accounting impedes the registration on behalf of the information on the intangible of the different companies. To attenuate this situation, many companies offer voluntary data on them in the accounting documentation. This work analyzes the voluntary information of…

One of the most prominent areas in the two last decades of intangible assets research has been, doubtlessly, the issues related to the creation and exploitation of organizational knowledge. But organizational knowledge is a complex process
indeed, where multiple levels…

The aim of this text is to demonstrate the nature of the process of industrial change taking place in the Teruel economy during the period 1992-1998. The text forms part of a research project centred on pinpointing the most dynamic…

This article will examine the level of sustainability for companies in Continuous Improvement Management and the factors which are supporting sustainability during time, through a survey to 350 companies of Basque Autonomous Community and Navarra in June of 2009. The…

In the last 30 years of research of lean manufacturing many different questionnaires was proposed to check the degree of the use of the concept. The set of the items used changed considerably from one investigation to another one. Until…

Purpose: This paper aims to analyse in depth the determinants of disclosure of corporate social activities. In particular, it is focused on a barely considered factor: ownership structure. Design/methodology/approach: Using a sample of Spanish listed companies in 2008 we employed…

From several sources the advantages of a methodology based on work in groups at university have been pronounced. It is desirable to have a method to assess not only the product but also the group process. Nevertheless, the university professors,…

This paper investigates three dimensions of intellectual capital, i.e. human capital, structural capital and relational capital and their inter-relationships. For that, a model is developed, which evaluates the intellectual capital within organizations located in developing countries areas. It is applied…

Purpose: To analyze from an organizational perspective the main critical success factors in the National Transplant System.Design/methodology: Deep interviews with different managerial positions at the system, the National Transplant Organization, coordination units at hospitals and local coordination authorities.Findings: Description of the National…

Purpose: The purpose of this work is to demonstrate the existence of a number of structural mechanisms that networks actors use to exert tacit power in the GMVNs. Design/methodology/approach: The analysis of the engine manufacturing aeronautical industry based on a…

Objeto: En los últimos 50 años las empresas industriales han adoptado sistemas de mejora continua para mejorar su competitividad. Sin embargo, el mantenimiento de estos sistemas de mejora no es fácil. Algunas organizaciones, después de un período inicial de uno…

Purpose: An agile, adaptable and aligned (Triple A) supply chain (SC) would seem to be key to obtaining sustainable competitive advantages. Little previous research has been done into the topic, however, and there are even discrepancies on the conceptual level.…

Purpose: In this paper we study Integrated Marketing Communication policies and the management of image and CSR in a sample of three Mexican states SME’s.Design/methodology/approach: It is designed a research with a panel of 105 SME’s from Jalisco, Colima and…