The influence of ability,benevolence, and integrity in trust between managers and subordinates: the role of ethical reasoning

Numerous researchers have examined the antecedents of trust between managers and subordinates. Recent studies conclude that their influence varies depending on whether what is being examined is a manager's trust in a subordinate or a subordinate's trust in a manager. However, the reasons given to justify this phenomenon present limitations. This article offers a new theoretical approach that relates the influence of each antecedent to Aristotelian forms of reasoning, ethical, and instrumental. The proposed approach shows that the influence of each antecedent depends on which rationality prevails in the person who trusts. The contribution of this article is to better explain the phenomenon of interpersonal trust formation and its logic, while offering at the same time several practical implications for managers interested in developing an organizational culture based on trust. The article begins with a literature review of more relevant empirical studies analyzing superior–subordinate trust formation and presents some theoretical limitations of the arguments described in these works. Then, it offers a new theorerical approach based on Aristotelian thought to explain the influence of the antecedents of trust in management–subordinate relationships. The theoretical contribution is then confirmed in an empirical study of 163 mid‐level managers in Spain.     

The Construction of Tourist Space by Public Administration and Institutional Communication: The Image of the Brand Andalucía as a Tourist Destination

The public administration in Spain is using service public advertising to promote the brand image of one destination: Andalucía. The purpose of campaigns to promote tourism is: to increase the gross domestic product; to devise, create, and execute law-abiding messages within the public space; and to create and reinforce the values being constructed around a certain location and around its brand as a distinctive sign of that location. In this article the goal is to analyze how the public administration creates the brand image of Andalucía through the campaigns “Andalucía te quiere” (Andalucía loves you) and “Smile! You are in Andalucía.”     

Impact of training on improving service quality in small provincial restaurants

The objective of this study was to show how the training of service employees contributes to enhancing the customer’s service experience in the context of small, family-owned provincial restaurants. This type of restaurant is particularly relevant to the regional employment and economy in Mexico’s countryside. However, as the human resources that are available are generally limited, training becomes relevant to develop proper service skills and customer orientation. The effectiveness of training in the improvement of service quality was evident after the comparison of measures of service quality and perceived price before and after service-employees completed the training.     

Fiscal Policy at the Zero Lower Bound

Intereconomics - With interest rates at zero where they are expected to remain for a long time, and with the main risk being that inflation is too low, fiscal policy must be active and contribute...     

Solid waste management in Mexico’s offshore platform construction: determining potential supply for a reverse logistics process

One of the UN Millennium Development Goals (MDG’s) is to ensure environmental sustainability. This has led international agencies to regulate the generation of waste, specifically solid waste, which is an issue of international significance. This research is an analytical, statistical, historical and deductive investigation that focuses on the management of municipal solid waste and special handling waste (SHW), specifically, the one generated in the construction of offshore platforms in Mexico. A comparative analysis of the waste generated domestically and in the construction of offshore platforms is done. This work proposes the introduction of a third party operator that, through reverse logistics, would develop strategies to recover, reuse or recycle SHW. The level of compliance of the Waste Management Plans of platform construction companies in Mexico is also analyzed. Currently, nine construction companies distributed in the states of Tabasco, Tamaulipas and Veracruz are building offshore platforms in Mexico. Particularly, the south zone of Tamaulipas has become, since the seventies, the largest provider of offshore platforms. These companies are required by law to report the amount of municipal solid waste and SHW that they generate. However, when analyzing the data provided, results show a great area of opportunity. With a proper management of waste, its recovery and/or disposal would be much more efficient. Data collected in the yards of construction is presented, as well as the current situation of the waste in the offshore platform construction industry and possible methods to strengthen environmental policy in solid waste in Mexico.     

Quantifying Spanish tourism's carbon footprint: the contributions of residents and visitors: a longitudinal study

This paper develops and explains an input–output model to quantify the carbon footprint linked to residents' and visitors' tourist consumption in the Spanish economy between 1995 and 2007, thus offering a rare longitudinal review of a national carbon footprint. Two measures are calculated: a domestic one similar to the producer responsibility criterion and a total measure that includes imported intermediate and final goods, similar to the consumer responsibility measure. The important role of tourism in Spain explains why its domestic carbon footprint represented 10.6% of total CO₂ emissions in 2007. Visiting tourists represented 47% of this figure, households 36%, business tourism represented 14% and public administration expenditures 3%. By industry, transport (26%) was positioned as the highest emitter in 2007, with hotels and restaurants the second (21%) (benefitting indirectly from energy and environmental efficiency improvements over the period). The Spanish reliance on imported oil products and the growing importance of foreign-based air services has caused the total carbon footprint of tourism to increase by more than 100%. Therefore, climate change mitigation plans must include imports, and action must take place through the whole global production chain and in the transport sector, particularly air transport. Future mitigation policies are discussed.     

Intensive Horticulture in Almería (Spain): A Counterpoint to Current European Rural Policy Strategies

Much of the recently published literature in Europe on rural development tends to focus on de‐agrarianization and multifunctionality in rural livelihoods as a way to generate employment and incomes. This paper analyses the case of Almería (Spain), an exception to this general rule. Almería, once one of the poorest Spanish provinces, has become the most affluent province in Andalusia and ranks now about average in Spain. This fast growth rate was achieved thanks to the development of intensive horticulture and its processes of change from the 1970s to the present day, due to the factors reviewed in the present study. This success story is a counterpoint to current European rural development strategies that consider the promotion of agriculture a mistake and advocate instead the economic diversification of farms.     

The British Accounting Review: The Global Financial Crisis and Accounting (submission date 16 December 2012)

Recently, a growing literature in accounting history has provided sociological interpretations of historical facts in which accounting was involved. Foucault's governmentality concept has contributed to such analysis, specifically in 19th and 20th century's cases. However, the analysis of 18th century and, specially, colonial organizations has not been made yet. Thus, this work is devoted to analyse how accounting is implicated in the control of a Spanish colonial project. The relationships between accounting and the enlightened discourses that improved the colonies are clear. Conversely, the role of the resistance in this case allows questioning the refereed accounting literature in governmentality.     

The investment development path of newly developed countries

According to foreign direct investment (FDI) path theory, developed countries are grouped into two phases, known as the fourth and fifth phases. Fourth‐phase countries (newly developed economies) show a technological and institutional “gap” in comparison with fifth‐phase economies, which explains their lesser capacity to generate direct investment. We found that these countries, which were less developed economies in the 1980s, had undergone a deep structural transformation. This transformation encouraged the multinationalization of firms, which is a differentiating element and one outcome of their development process. These results have clear policy implications: the governments of newly developed countries should take steps to increase the endowment of knowledge‐intensive assets. The main contribution of this paper is the theoretical reformulation of the fourth phase of the investment development path theory.     

Regional Exports and Economic Growth: The Case of Spanish Regions

Different variables have been considered growth enhancing. Traditionally, physical capital, human capital, and public capital have been considered. While the first two variables have been considered positive factors, the latter shows an ambiguous effect. The literature has also considered the role of exports in the economic growth process, introducing several arguments that test the hypothesis that exports are growth enhancing. One argument to be considered is that higher exports can increase total factor productivity due to returns to scale and that exports are an effective means to introduce advanced technology. To test this argument, an empirical analysis considered three possibilities, an export model, a demand model, and a mixed model that combined both. This empirical analysis was carried out for the various Spanish regions.