La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar
Purpose: We considered two objectives; on one hand, to analyze the effectiveness and efficiency of enterprises, the purpose of which is to provide services to the elderly. On the other hand, examine whether the enactment of law 39/2006, has meant a change in the profitability of the companies. Desig...
| Autores: | , |
|---|---|
| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2013 |
| País: | España |
| Recursos: | Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| Repositório: | Recercat. Dipósit de la Recerca de Catalunya |
| OAI Identifier: | oai:recercat.cat:2445/47297 |
| Acesso em linha: | https://hdl.handle.net/2445/47297 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Persones grans Cura de les persones grans Residències de persones grans Benestar social Eficàcia organitzativa Gestió de projectes Older people Soins des personnes âgées Old age homes Public welfare Organizational effectiveness Project management |
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La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogarMonllau, TeresaRodríguez Ávila, NúriaPersones gransCura de les persones gransResidències de persones gransBenestar socialEficàcia organitzativaGestió de projectesOlder peopleSoins des personnes âgéesOld age homesPublic welfareOrganizational effectivenessProject managementPurpose: We considered two objectives; on one hand, to analyze the effectiveness and efficiency of enterprises, the purpose of which is to provide services to the elderly. On the other hand, examine whether the enactment of law 39/2006, has meant a change in the profitability of the companies. Design/methodology/approach: We study the accounting behaviour of companies that have more than 250 employees. The period submits to study is over the years 2004 to 2011. The data has been obtained through the SABI and AMADEUS databases. The variables analyzed were the operating margin (OMR) rate and the rate of rotation (TAR) assets ratio Findings: The analysis of the evolution of OMR shows that in the subsectors analyzed, the Spanish companies are not profitable. The conclusion is not the same when the variable analyzed is TAR. It shows a change in the behaviour of the analyzed companies since 2007. This variation is statistically significant in the case of the OMR, but not so in the case of TAR. Originality/value: The subsectors analyzed have been little studied in Spain. Knowing the evolution of their behaviour will improve the competitiveness of enterprises.Omnia Science2013201320132013info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersion17 p.application/pdfhttps://hdl.handle.net/2445/47297Articles publicats en revistes (Sociologia)reponame:Recercat. Dipósit de la Recerca de Catalunyainstname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)EspañolReproducció del document publicat a: http://dx.doi.org/10.3926/ic.453Intangible Capital, 2013, vol. 9, num. 2, p. 420-436http://dx.doi.org/10.3926/ic.453cc-by-nc (c) Intangible Capital, 2013http://creativecommons.org/licenses/by-nc/3.0/esinfo:eu-repo/semantics/openAccessoai:recercat.cat:2445/472972026-05-29T05:05:01Z |
| dc.title.none.fl_str_mv |
La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar |
| title |
La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar |
| spellingShingle |
La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar Monllau, Teresa Persones grans Cura de les persones grans Residències de persones grans Benestar social Eficàcia organitzativa Gestió de projectes Older people Soins des personnes âgées Old age homes Public welfare Organizational effectiveness Project management |
| title_short |
La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar |
| title_full |
La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar |
| title_fullStr |
La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar |
| title_full_unstemmed |
La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar |
| title_sort |
La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar |
| dc.creator.none.fl_str_mv |
Monllau, Teresa Rodríguez Ávila, Núria |
| author |
Monllau, Teresa |
| author_facet |
Monllau, Teresa Rodríguez Ávila, Núria |
| author_role |
author |
| author2 |
Rodríguez Ávila, Núria |
| author2_role |
author |
| dc.subject.none.fl_str_mv |
Persones grans Cura de les persones grans Residències de persones grans Benestar social Eficàcia organitzativa Gestió de projectes Older people Soins des personnes âgées Old age homes Public welfare Organizational effectiveness Project management |
| topic |
Persones grans Cura de les persones grans Residències de persones grans Benestar social Eficàcia organitzativa Gestió de projectes Older people Soins des personnes âgées Old age homes Public welfare Organizational effectiveness Project management |
| description |
Purpose: We considered two objectives; on one hand, to analyze the effectiveness and efficiency of enterprises, the purpose of which is to provide services to the elderly. On the other hand, examine whether the enactment of law 39/2006, has meant a change in the profitability of the companies. Design/methodology/approach: We study the accounting behaviour of companies that have more than 250 employees. The period submits to study is over the years 2004 to 2011. The data has been obtained through the SABI and AMADEUS databases. The variables analyzed were the operating margin (OMR) rate and the rate of rotation (TAR) assets ratio Findings: The analysis of the evolution of OMR shows that in the subsectors analyzed, the Spanish companies are not profitable. The conclusion is not the same when the variable analyzed is TAR. It shows a change in the behaviour of the analyzed companies since 2007. This variation is statistically significant in the case of the OMR, but not so in the case of TAR. Originality/value: The subsectors analyzed have been little studied in Spain. Knowing the evolution of their behaviour will improve the competitiveness of enterprises. |
| publishDate |
2013 |
| dc.date.none.fl_str_mv |
2013 2013 2013 2013 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://hdl.handle.net/2445/47297 |
| url |
https://hdl.handle.net/2445/47297 |
| dc.language.none.fl_str_mv |
Español |
| language_invalid_str_mv |
Español |
| dc.relation.none.fl_str_mv |
Reproducció del document publicat a: http://dx.doi.org/10.3926/ic.453 Intangible Capital, 2013, vol. 9, num. 2, p. 420-436 http://dx.doi.org/10.3926/ic.453 |
| dc.rights.none.fl_str_mv |
cc-by-nc (c) Intangible Capital, 2013 http://creativecommons.org/licenses/by-nc/3.0/es info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
cc-by-nc (c) Intangible Capital, 2013 http://creativecommons.org/licenses/by-nc/3.0/es |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
17 p. application/pdf |
| dc.publisher.none.fl_str_mv |
Omnia Science |
| publisher.none.fl_str_mv |
Omnia Science |
| dc.source.none.fl_str_mv |
Articles publicats en revistes (Sociologia) reponame:Recercat. Dipósit de la Recerca de Catalunya instname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
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Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya) |
| reponame_str |
Recercat. Dipósit de la Recerca de Catalunya |
| collection |
Recercat. Dipósit de la Recerca de Catalunya |
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1869403311529000960 |
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15,811543 |