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Your search keyword '"Yolanda Ramírez Córcoles"' showing total 4 results
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4 results on '"Yolanda Ramírez Córcoles"'

1. Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas

Author

Jesús Fernando Santos Peñalver and Yolanda Ramírez Córcoles

Subjects
Economics and Econometrics, Presentation, Economy, Higher education, Point (typography), business.industry, media_common.quotation_subject, Welfare economics, Sociology, business, Logical consequence, media_common, Intellectual capital
Abstract

Intellectual capital approach becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. This prompted us to raise the need to disclose information on their intellectual capital. Our results represent a starting point for higher education institutions to identify what is the most requested information about intellectual capital, and therefore to develop an intellectual capital report. The logical conclusion of our study is the presentation of a proposal of intellectual capital report for Spanish universities.

Published
2020

2. The relevance of intellectual capital disclosure: empirical evidence from Spanish universities

Author

Montserrat Manzaneque-Lizano and Yolanda Ramírez-Córcoles

Subjects
Knowledge management, Higher education, business.industry, Knowledge economy, 05 social sciences, 02 engineering and technology, Library and Information Sciences, Public relations, Management Information Systems, Knowledge sharing, Intellectual capital, 020204 information systems, Management of Technology and Innovation, 0502 economics and business, Accountability, 0202 electrical engineering, electronic engineering, information engineering, Information system, Business and International Management, business, Empirical evidence, 050203 business & management, Social capital
Abstract

The reporting of intellectual capital (IC) in higher education institutions is of vital importance, mainly owing to the fact that knowledge is the main output and input in these institutions. Furthermore, the increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to consider the need to disclose information on their IC. In this study, we developed a questionnaire that was sent to members of the Social Councils of Spanish public universities in order to identify the intangible elements about which university stakeholders demand most information. It was also used to see which groups of universities have stakeholders who are more proactive to the disclosure of IC. Our results represent a starting point for public universities to identify the most commonly requested information about IC. Universities can then develop an IC report that fits their own characteristics and environment.

Published
2015

3. Board leadership structure and human capital disclosure: Role of independent directors

Author

Francisca Tejedo-Romero, Ángel Tejada Ponce, Yolanda Ramírez Corcoles, and María Del Mar López Pérez

Subjects
M14, M19, M41, G39, Business, HF5001-6182
Abstract

This study investigates board characteristics, including board leadership structure, which explain the human capital disclosure (HCD) provided by companies. It uses a self-constructed disclosure index to quantify the level of human capital information using content analysis. Generalized method of moment is employed to estimate a dynamic model of the relationship between HCD and the characteristics of boards of directors. The results show that companies are adapting to the new European Union (EU) Regulation Directive 2014/95/EU by increasing their HCD. There has been a change in the topics disclosed by companies that signal a commitment to social responsibility toward their employees and stakeholders. The level of HCD is significantly associated with board leadership structure, and independent directors play a moderating role when a chief executive officer (CEO) duality exists. Additionally, factors such as gender diversity, board size, board activity, company size and age, and the EU Directive approved in 2014 are all associated with HCD. This study enriches the debate on the role of independent directors in HCD because they can exercise a moderating role when CEO duality is present.

Published
2023
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4. Efectos de los métodos de enseñanza innovadores en el rendimiento académico de los estudiantes: un estudio empírico sobre la contabilidad financiera

Author

Francisca TEJEDO ROMERO, Carolina PONTONES ROSA, Yolanda RAMÍREZ CORCOLES, and Ángel TEJADA PONCE

Subjects
contabilidad financiera, rendimiento académico, evaluación de aprendizaje, metodología didáctica, Education, Information resources (General), ZA3040-5185
Abstract

La implantación en España del Espacio Europeo de Educación Superior ha supuesto un cambio sustancial en las prácticas tradicionales de la educación universitaria, introduciendo importantes modificaciones tanto en la metodología de la enseñanza y en los criterios de evaluación.El objetivo de este trabajo es determinar si existe una relación entre la metodología y el sistema de evaluación utilizado y los resultados obtenidos por los alumnos, diferenciando años académicos en los que se aplican diferentes metodologías en el marco de la filosofía ECTS. Para ello, este trabajo se centra en los resultados obtenidos en la asignatura de Contabilidad Financiera, que se encuentra en el primer curso del Grado en Administración y Dirección de Empresas. En primer lugar, se realiza una descripción de la guía electrónica, mostrando la metodología de enseñanza seguido por la asignatura. A continuación, se muestran los resultados de la investigación, el análisis de las relaciones entre la metodología aplicada y los resultados logrados mediante el uso de tablas de contingencia y la prueba chi-cuadrado de Pearson.

Published
2015
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