Análisis del servicio de Urgencias aplicando teoría de líneas de espera

Those responsible for making decisions in hospitals are increasingly aware of the need to efficiently manage hospital systems. An option for analysis is done by queuing models. In this paper is analyzed the service area ER, in a public hospital applying the concepts and relationships of waiting lines. From the model results, it is concluded that in the emergency department does not have the required minimum number of doctors to allow a steady flow of patients. With the model, the minimum required number of doctors is calculated to meet current and future demand for service with the same service time and the same discipline of service. Analytical models, allowing direct understand the relationships between service demand, number of doctors and patient care priority viewed as a queuing system. The work is useful for administrators and managers of hospital systems.     

Trade effects of monetary agreements: Evidence for OECD countries

This paper analyses the effects of monetary agreements on trade flows using a sample of 25 OECD countries over the period 1950-2004. We find that these agreements have boosted intra-bloc trade. This result especially applies to the case of the euro. More importantly, in contrast to regional trade agreements, all monetary agreements analysed show evidence of trade-creating effects with third countries. Finally, only the euro shows a symmetric impact for the trade-creating effect with non-members, that is, using the euro promotes both the Eurozone's exports and its imports to non-Eurozone markets to a similar extent.     

Educational Reforms Set Professional Boundaries: The Spanish Audit Function, 1850–1988

Research on the accounting profession considers the notion of boundaries a useful, albeit wide and elusive, concept. However, recent sociological and organizational research has sharpened the concept of boundaries to enable further examination of relational processes. In this paper, we draw on this research to advance our understanding of the process of constructing boundaries in auditing. In doing so, we focus on the unique institutional conditions in Spain during the period 1850–1988. This period witnessed the overwhelming role of the State in any sphere of economic and social life. In the case of auditing, the influence of the State was augmented as the academic background became the site of influence, which resulted in educational reforms setting professional boundaries. Our findings provide some additional insights into the boundaries construction process and the dynamics of the symbolic and social boundaries contingent on the wider contexts of the audit function.     

How important is intra-household risk sharing for savings and labor supply?

While it is recognized that the family is a risk-sharing institution, little is known about the quantitative effects of this source of insurance on savings and labor supply. In this paper, we present a model where workers (females and males) are subject to idiosyncratic employment risk and where capital markets are incomplete. A household is formed by a female and a male, who decide on consumption, savings and labor supplies. In a calibrated version of our model we find that intra-household risk sharing has its largest impact among wealth-poor households. While the wealth-rich use mainly savings to smooth consumption across unemployment spells, wealth-poor households rely on spousal labor supply. For instance, for low-wealth households, average hours worked by wives of unemployed husbands are 8% higher than those worked by wives of employed husbands. This response in wives’ hours makes up 9% of lost family income. We also study consumption losses upon an unemployment spell, precautionary savings and the crowding out effects of the public unemployment insurance program on the extent of risk sharing within the household.     

Editorial

This article considers that the two most important current influences on the accounting profession are the development of new information technology and the elaboration of an ever more complex regulatory framework. The article examines the evolution of business reporting on the Internet and its likely consequences for accounting, accountants and assurance services provided by auditors. It then reviews the evolving regulatory framework, noting that this is reaching into new areas, including environmental reporting, social reporting and corporate governance. It concludes with an examination of the paradoxes of globalization in the context of accounting regulation.     

The Role of Identity Salience in the Effects of Corporate Social Responsibility on Consumer Behavior

Based on the assumption that consumers will reward firms for their support of social programs, many organizations have adopted corporate social responsibility (CSR) practices. Drawing on social identity theory, a model of influence of CSR on loyalty is developed and tested using a sample of real consumers. Results demonstrate that CSR initiatives are linked to stronger loyalty both because the consumer develops a more positive company evaluation, and because one identifies more strongly with the company. Moreover, identity salience is shown to play a crucial role in the influence of CSR initiatives on consumer loyalty when this influence occurs through consumer-company identification. A strong identifier is not necessarily in a constant state of salience, but activating identity salience of a particular consumer social identity (a company) will affect consumer reactions to product stimuli, increasing consumer loyalty.     

Does family employment enhance MSEs performance?: Integrating socioemotional wealth and family embeddedness perspectives

This paper analyzes the effect of family employment on performance in micro and small enterprises (MSEs) by combining two research perspectives that, until now, have been conducted separately: the family embeddedness perspective of entrepreneurship (Aldrich and Cliff, 2003) and the socioemotional wealth (SEW) approach to family business (Gomez-Mejia et al 2007). Our integrated perspective allows us to highlight how the nature of the employment relationships in MSEs enhances the benefits derived from the socioemotional endowment associated with family labor, and reduces the opportunity costs of employing relatives. Moreover, we assert that this relationship is moderated by specific family characteristics that determine the firm's ability to preserve the SEW, while at the same time pursuing financial goals. Our results provide partial support to the enhancing role of family labour on MSEs performance: employing family members increases sales but decreases profitability as measured by ROA. This effect also results in improved performance for women-led firms and for firms that have received family funding, but impairs MSEs performance when the business is the main source of the owner´s household income.     

Entrepreneurial orientation in family firms: a generational perspective

We adopt a generational perspective to investigate entrepreneurial orientation (EO) in family firms. We test a model that determines how the influence on EO of external factors and internal factors differs in first-, second- and third-and-beyond-generation family firms. We argue that while the founder is vital in the first generation, EO is more subject to interpretations of the competitive environment in the second generation and that in the third generation and beyond, access to non-family resources drives EO to a greater extent. Our findings show that perceptions of the competitive environment and EO correlate differently in family firms, depending on the generation in charge, and it is generally stronger in second-generation family firms. Further, we find that non-family managers on the top management team makes a positive difference for EO only in the third-generation and beyond family firms. The significance of non-family investors’ on EO is particularly strong in third-generation-and-beyond firms.