Listar Departamento de Economía Agraria, Finanzas y Contabilidad por título
Mostrando ítems 326-345 de 372
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Supervisión bancaria internacional: una doble visión BIS y EBA
(Bohodón Ediciones, 2012) -
Sustainability accounting regulation in Spanish public sector organizations
(Taylor & Francis, 2018)In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite the new legislation, the quantity and quality of sustainability accounting practices ... -
Sustainability evaluation of olive oil mills in Andalusia (Spain): a study based on composite indicators
(Springer, 2022)In recent times, the need for food systems that, in addition to being economically viable and socially equitable, use environmentally friendly production processes has made sustainable production one of the olive oil ... -
Sustainability Implications of Deficit Irrigation in a Mature Water Economy: A Case Study in Southern Spain
(MDPI, 2017)Deficit irrigation (DI) is an agricultural practice in which the volume of irrigation water applied during the crop cycle is below the irrigation requirements for maximum production, the aim of which is to increase ... -
Sustainability reporting as a tool for fostering sustainable growth in the agri-food sector: the case of Spain
(Taylor & Francis, 2022)The impact of business activity is of increasing concern to the European Union citizens. In response, Directive 2014/95/EU becomes the first supranational regulation that requires companies reporting business impacts on ... -
Sustainability reporting harmonisation? A utopian endeavour for European agri-food companies
(Elsevier, 2024)Regulatory harmonisation stands as a central issue in the European Union (EU), playing a key role in achieving the single market. Accounting harmonisation, in particular, has been the subject of different regulatory ... -
Sustainability reporting in focus: analysing Spanish transposition of the Non‑Financial Reporting European Directive in the agri‑food sector
(Springer, 2024)In recent decades, the business world has undergone a paradigm shift, prioritizing social and environmental considerations over the exclusive pursuit of economic profits. Corporate social responsibility has become an ... -
System of Water Accounting in Guadalquivir River Basin (SYWAG) Final Report
(Universidad de Cordoba, 2015)El proyecto SYWAG ha acometido la tarea de elaborar para la cuenca del Guadalquivir en el periodo 2004-2012 las tablas del Sistema de Cuentas Ambientales y Económicas del Agua (SCAE-Agua, SEEA-Water en inglés) y extraer ... -
Teoría y práctica de la instalación de jóvenes en la agricultura
(Ministerio de Agricultura, Pesca y Alimentación, 1990) -
Territorial Cohesión in Rural Areas: An Analysis of Determinants in the Post‐Economic Crisis Context
(MDPI, 2020)One of the main consequences of the impacts of the past economic and financial crisis, which began in 2007–2008, has been the increase in inequalities between countries, regions, and territories of the EU. In the rural ... -
The cultural and heritage tourist, SEM analysis: the case of The Citadel of the Catholic King
(Springer, 2021)This study researches the loyalty of travelers to destinations which include material cultural heritage. It analyzes the loyalty of visitors to a destination with cultural heritage sites in order to provide results which ... -
The design of agri-environmental schemes: Farmers’ preferences in southern Spain
(2015)Agri-environmental schemes (AES) play a key role in promoting the production of environmental public goods by European Union agriculture. Although extensive literature has analyzed AES, some important issues remain ... -
The Drivers-Pressures-State-Impact-Response Model to Structure Cause−Effect Relationships between Agriculture and Aquatic Ecosystems
(MDPI, 2021)Different segments of society have shown interest in understanding the effects of human activities on ecosystems. To this end, the aim of this article is to analyze the scientific literature on the application of the ... -
The Economic Analysis of Water Use in the Water Framework Directive Based on the System of Environmental-Economic Accounting for Water: A Case Study of the Guadalquivir River Basin
(MDPI, 2017)This paper develops a methodology for the economic analysis of water use proposed by the Water Framework Directive (WFD) based on the System of Environmental-Economic Accounting for Water (SEEA-Water) standard tables. Our ... -
The Economics of Fruit and Vegetable Production Irrigated with Reclaimed Water Incorporating the Hidden Costs of Life Cycle Environmental Impacts
(MDPI, 2021)The estimation and quantification of external environmental costs (hidden costs) are crucial to sustainability assessments of treated wastewater reuse projects. These costs, however, are rarely considered in economic ... -
The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking
(Emerald Publishing, 2020)Purpose–This study aims to examine the process through which sustainability is integrated into theorganizational practices of accounting.Design/methodology/approach–Action research, drawing on the lens of neo-institutional ... -
The influence of pro-environmental managers’ personal values on environmental disclosure: The mediating role of the environmental organizational structure
(Emerald Publishing, 2019)Purpose–The purpose of this paper is to examine in greater depth the influence of internal factors onthe disclosure of environmental information by companies. The influence of pro-environmental managers ̈personal values ... -
The Loyalty of Tourism in Synagogues: The Special Case of the Synagogue of Córdoba
(MDPI, 2020)Tourism in synagogues is an activity which is increasing in popularity due to the current interest in cultural and patrimonial heritage. The synagogue in Córdoba has become an irreplaceable Jewish tourist destination in ... -
The Magnitude and Cost of Groundwater Metering and Control in Agriculture
(MDPI, 2018)Volumetric pricing as envisaged within the Water Framework Directive (60/2000) is a considerable challenge in terms of irrigation in Mediterranean regions, since a large share of the water source is groundwater. Enforcing ... -
The predictive power of farmers’ risk attitude measures elicited by experimental methods
(CSIC, 2020)Aim of study: Farmers’ behavior is shaped by their individual attitudes towards risk. Consequently, an understanding of the heteroge neous risk attitudes among farmers is key to predicting their decision-making. Therefore, ...