Examinando por Autor "Gelashvili, Vera"
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Ítem A study of the economic and financial analysis for social firms: are they really businesses?(Revista de Contabilidad - Spanish Accounting Review, 2020-07-01) Gelashvili, Vera; Camacho-Miñano, Maria del Mar; Segovia-Vargas, María JesúsThe main objective of this research paper is to analyze the economic and financial situation of social enterprises through ratio analysis and show their strengths and weaknesses based on financial data. The sample consists of 118 social companies operating in the Autonomous Community of Madrid in Spain. For data analysis, economic and financial analysis has been carried out, using ratio analysis and the indicator of financial distress: the Altman Z’-score. Our findings highlight that social companies are businesses with a high level of profitability, especially for their partners. Thus, their survival, on average, is guaranteed in the long-term and their liquidity level is optimum. This study is an important contribution for the academic literature, because it carries out a comparison amongst the two different types of social firms, focusing on their economic and financial structure, diminishing the lack of empirical studies about these companies.Ítem Do stress and anxiety influence users’ intention to make restaurant reservations through mobile apps?(Elsevier, 2022-12-16) Debasa, Felipe; Gelashvili, Vera; Martínez-Navalón, Juan Gabriel; Saura, José RamónToday, people live in the age of new diseases, such as stress and anxiety, and these diseases can affect users’ decision making regarding different products and services. Another important variable that can affect decision making is the use of mobile applications for marketing purposes. However, despite the importance of the aforementioned factors, relevant academic research on the impact of these variables on decision making has been scarce.Ítem Do stress and anxiety influence users' intention to make restaurant reservations through mobile apps?(European Research on Management and Business Economics - Elsevier Doyma, 2023-01-01) Debasa, Felipe; Gelashvili, Vera; Martínez-Navalón, Juan Gabriel; Saura, José RamónToday, people live in the age of new diseases, such as stress and anxiety, and these diseases can affect users’ decision making regarding different products and services. Another important variable that can affect decision making is the use of mobile applications for marketing purposes. However, despite the importance of the aforementioned factors, relevant academic research on the impact of these variables on decision making has been scarce. The present study fills this gap in the literature using the technology acceptance model and integrating stress and anxiety variables. To this end, a sample of 672 customers of Spanish restaurants is analyzed. After carrying out a descriptive analysis of the sample and the variables, the structural equation model is used. In particular, the partial least squares model is used to test the hypotheses. The paper concludes with a discussion of how the results of the present study contribute to previous research on stress and anxiety, along with technology acceptance model variables, on decision making. In particular, the results have shown that there is no direct relationship between stress and perceived usefulness, and perceived ease of use, and attitude towards using. Although the relationship between stress and anxiety, perceived usefulness and attitude towards using, perceived usefulness and stress, and other relationships raised in the hypotheses have been confirmed.Ítem Does the intensity of use of social media influence the economic sustainability of the university?(Springer Nature - Journal of Technology Transfer, 2022-12-08) Gelashvili, Vera; Martínez-Navalón, Juan Gabriel; Gomez Borja, Miguel AngelIn the last decades the term sustainability has become indispensable for society, govern- ments and companies. Its correct implementation is of utmost importance, and therefore public institutions continuously promote the actions of sustainable development. During the pandemic, universities adapted to online teaching, using different platforms or even social media. The intensity of social media use has had positive and negative impacts. Sev- eral studies have linked the use of social media to sustainable development. Therefore, this study analyses the intensity of social media use in public universities and the relationship between the three dimensions of sustainability. To achieve the objectives set out, a sam- ple of 447 users was used, and the data was analysed based on PLS-SEM (Partial Least Squares Structural Equation Modeling). Variance-based SEM is a methodological option to carry out analyses that measure the simultaneous behaviour of dependence relationships. The results have shown that the intensity of the use of social media and the economic sus- tainability of universities is weak, even if it is positive. Furthermore, there is a strong and positive relationship between the three dimensions of sustainability at the university level. This study contributes to the academic literature on the subject and highlights the critical role of higher education institutions in promoting sustainability.Ítem Evaluation of User Satisfaction and Trust of Review Platforms: Analysis of the Impact of Privacy and E-WOM in the Case of TripAdvisor(Frontiers Media, 2021-09-16) Martínez Navalón, Juan Gabriel; Gelashvili, Vera; Gómez Ortega, AlbaTechnological advances have had many advantages like an E-WOM (Electronic Word of Mouth) that has become a very important and powerful tool for users who wish to share their knowledge, experiences and emotions about a product or service. But the use of virtual platforms may affect the privacy of users data. This present study has a twofold objective: first check if the privacy of users when using TripAdvisor, the world’s largest travel platform, has an impact on their satisfaction and trust on the platform. Secondly, the relationship between E-WOM and the variables users trust and satisfaction when using TripAdvisor is examined. In order to achieve the objectives set out, the sample of 390 persons was analyzed. The PLS-SEM method has been used to process the data and test the hypotheses. The results of the analysis have shown that there is a positive and direct relationship between TripAdvisor users’ privacy and satisfaction. The direct and positive relationship between users’ E-WOM and their degree of satisfaction and trust toward the platform has also been confirmed. This study makes a significant contribution to the academic literature on the variables studied, as previous studies presented different results.Ítem Explanatory factors for public transportation financing needs in Spain(Journal of Advanced Transportation - Hindawi, 2019-06-20) Delgado Jalo, María Luisa; Sanchez de Lara, Miguel Angel; Gelashvili, VeraPublic transport financing in Spain has generated interest due to the absence of a governing regulatory framework. There is a need for rules that help allocate public subsidies to guarantee the system’s financial sustainability. Without explicit regulation, the current system for assigning and distributing public funding among Spanish cities has become unbalanced. Our goal is to identify the principal factors that explain why urban transport services in different cities require varying levels of public financing. Our results show that variables such as the “passengers,” “number of vehicles,” “number of employees,” “autonomous community deficit”, and “population density” are influencing factors for the needs of public subsidies.Ítem Exploring the impact of digital knowledge management on technostress and sustainability(Journal of Knowledge Management - Emerald Publishing Limited, 2023-10-19) Martínez-Navaló, Juan Gabriel; Gelashvili, Vera; DeMatos, Nelson; Herrera-Enríquez, GiovanniThis paper aims to assess how digital knowledge management affects technostress in workers and how that influences the organization’s sustainability. The study applied an in-depth literature review of the following concepts and dimensions, digital knowledge management (acquisition, sharing and application), technostress (techno overload, invasion, complexity, insecurity and uncertainty) and sustainability (economic, social and environmental). After completing the literature review, an online questionnaire was developed and disseminated through social networks. The questionnaire had four sections: classification of the respondent, questions related to knowledge management, technostress and sustainability. The final sample comprises 454 responses. First, a descriptive analysis of the sample was carried out, and second, a structural equation model by the partial least squares–structural equation modeling method was conducted. The results show that there is a direct and positive relationship between knowledge management and technostress. This finding means that a higher level of knowledge management of firms causes a greater level of technostress among employees. The close relationship between knowledge management and the firms’ sustainability has also been confirmed. The study results have shown that gender does not have a moderating effect on the relationships reported, as there are no significant differences.Ítem Impact of the application of IFRS 9 on listed Spanish credit institutions: implications from the regulatory, supervisory and auditing point of view(Emerald Publishing, 2022-07-05) Gómez-Ortega, Alba; Gelashvili, Vera; Delgado Jalón, Maria Luisa; Rivero Menéndez, José ÁngelPurpose: At the European level, on January 1st 2018, the accounting standard IFRS 9, on the principles for the accounting information of financial instruments entered into force. The objective of this research paper is to analyse the impact of the first application of IFRS 9 on the credit institutions listed in Spain, specifically, its effects on their financial statements and the corresponding audit reports. Design/methodology/approach: In order to achieve research purpose, a descriptive analysis of the analysed entities has been carried out, through the financial and economic indicators, and through the review of the corresponding audit reports. Findings: The results show that the application of IFRS 9 had a significant effect (both, positive and negative) on the results of the subject companies. Based on the audit reports, the application of this new standard increased the degree of complexity and that of accounting estimates in the financial statements. Originality: This research is an important contribution to the literature on this topic because it analyses the impact of IFRS 9 under the main points of view that allow for a more complete understanding of the standard. Thus, addressing the regulatory-accounting standpoint, the economic-financial impact and the consequences on the implementation process.Ítem R&D companies based on their age, size and type of field, are they solvent companies?(Springer Nature, 2023-09-15) Flores-Ureba, Sandra; Gelashvili, Vera; Gómez-Ortega, Alba; Delgado Jalón, María LuisaAdvances through Research and Development (R&D) companies have marked a meaningful change worldwide. The products developed by these companies are known. However, little is written about how they work, mainly whether they are solvent companies, whether they generate a profit from their activity, how long the life of these companies is, or whether they tend to go bankrupt. In addition, the pandemic caused by Covid-19 has had a significant impact on all types of companies, and it is worth asking whether the effect on R&D companies has been negative or positive. Taking all of this into account, the main objective of this study is to analyze the profitability, liquidity, and solvency situation of Spanish R&D companies considering their size, age and type of field. The impact of the Covid-19 pandemic on these companies will be analyzed too. In total, 135 Spanish companies have been studied, and whether they are R&D companies in natural and technical sciences or social sciences and Humanities has been considered. The Altman Z-score indicator has been used after descriptive analysis of the companies by ratios. This methodology has been used to assess whether the health crisis has compromised the solvency of these companies. The analysis of the study has shown that they are companies of great relevance at the national economic level, which have a favourable liquidity and solvency situation. In case of profitability of these companies the results could not be generalized. Also, results have shown that Covid19 had a significant impact on Spanish R&D companies and their financial and economic situation. This study is an essential contribution to the academic literature, public administration, and management of R&D companies.Ítem Technological transformation: The importance of E-WOM and perceived privacy in the context of opinion platforms(Elsevier, 2024-08) Gelashvili, Vera; Martínez-Navalón, Juan Gabriel; DeMatos, Nelson; Brito Correia, Marisol deOpinion platforms are the result of technological advances that have increased the importance for users to check other users' opinions about products and services before making a purchase. The aim of this research paper is twofold: (i) to analyse whether there is a direct and positive relationship between the privacy of Google Maps users and variables such as satisfaction and trust, and (ii) whether the E-WOM of Google Maps is related to the satisfaction and trust of its users. To achieve the objectives of the study, a questionnaire was collected from users of Google Maps reviews in Spain. A total of 375 valid responses were analysed using PLS-SEM methodology. In particular, structural model analysis was used for the formative and reflective variables. This study sheds new light on opinion platforms and their usefulness for efficient business management, as well as specifying the importance of user privacy for their satisfaction. The importance of E-WOM for user satisfaction, trust and privacy is emphasised. The findings underline the importance of technological advances for different stakeholders and society. This study reduces the gap in the usefulness of opinion platforms, especially Google Maps, and contributes to the academic literature on the variables studiedÍtem The economic and financial viability of sheltered employment centres: Is the level of managerial professionalization a determining factor for profitability?(Emerald Insight, revista Management Decision, 2019-10-16) Gelashvili, Vera; Aguilar Pastor, Eva María; Segovia-Vargas, María-Jesús; Camacho-Miñano, María-del-MarThe purpose of this paper is to investigate whether sheltered employment centres (CEEs) which have a higher rate of professionalization of their managers have better economic returns than those that have a lower one. A questionnaire has been drawn up for their managers. After collecting the answers, an index of professionalization classifies the CEEs with managers of high, medium and low levels of professionalism. This index is then correlated with the main financial ratios of companies. The results show that companies with the highest level of managers’ professionalization, on average, have higher economic returns than companies with medium and low rates, although the difference is not very high. This study is an important contribution to academic literature, as it is the first to examine the professionalization of CEE managers. Finally, this paper is not short of limitations. The number of responses is small but there are similar studies with similar response rates. Additionally, the scarcity of responses may suggest that there is a lack of interest about the utility of professionalization by some CEEs managers because, perhaps, they do not have the necessary competences to understand its importance in management. This study has some main implications for stakeholders: first, CEEs must pay more attention to the professionalization of their management team, because professionalization can lead to meeting its goals and guaranteeing the firm’s growth. Second, training programs in skills and attitudes should be designed to strengthen these competencies. Moreover, managers of social firms should know that the establishment of strategic plans will be useful to identify new opportunities in the market. Given the important role of these social firms for the employment of people with disabilities, training programs should be promoted by government in order to ensure the professionalization of these companies. This research is an important contribution to the literature on this subject because there are no studies about the level of professionalization of CEEs, companies that represent an important value for the economy of a country.Ítem The impact of environmental social media publications on user satisfaction with and trust in tourism businesses(International Journal of Environmental Research and Public Health - MDPI, 2020-07-29) Martínez-Navalón, Juan Gabriel; Gelashvili, Vera; Saura, José RamónThe main aim of the present study was to analyze whether publications related to environmental sustainability in social media directly and positively influence user satisfaction with and trust in tourism businesses. Our second goal was to determine whether the influence of environmental sustainability and satisfaction is moderated by users’ gender. Data collection was performed using a questionnaire. The questionnaire responses were analyzed using the partial least squares-structural equation modeling (PLS-SEM) methodology. The results have shown that there is a positive relationship between environmental sustainability, satisfaction, and trust generated by tourism companies through their publications on social media, and that this relationship is not conditioned by users’ gender. The results of the present study contribute to the literature by bridging the gap in research on tourism enterprises and their strategies regarding social media publications. Our findings also provide important implications related to the content of environmental sustainability strategies and social media communication for tourism companies.Ítem The impact of teleworking technostress on satisfaction, anxiety and performance(Elsevier, 2023) Fernández-Fernández, María; Martínez-Navalón, Juan Gabriel; Gelashvili, Vera; Prado Román, CamiloThe aim of the research project is to find out how technostress influences the satisfaction, anxiety and performance of teleworkers and university students. The growth of technology and the use of digital platforms has given rise to a phenomenon called teleworking, a modality of work that involves remote work with the use of ICTs. However, the faster the use of ICTs in organisations grows, the more difficult it becomes for teleworkers, leading to anxiety and stress. This feeling is known as technostress, and knowing its impact on workers is of vital importance for organizational success. The study was conducted through a literature review and the dissemination of an online questionnaire using PLS software. The analysis validated the measurement scale and analysed the structural model at different stages, which confirmed its validity and reliability. The research concludes by affirming the high relationship between technostress, satisfaction, anxiety and performance. It is highlighted that the lower the technostress, the higher the satisfaction and performance, and the higher the technostress, the higher the anxiety and the lower the satisfaction. This research brings as an added value the validation of a scale of technostress together with the variables satisfaction, anxiety and performance not previously analysed by other researches. In addition, the research provides a series of measures to mitigate the effects of technostress and suggests future lines of research. Thus, it highlights the importance of understanding the impact of technostress on teleworkers, to provide effective measures to mitigate it and thus increase the satisfaction and performance of workers.Ítem Transport companies based on their size and management type: has Covid-19 conditioned their solvency?(Taylor & Francis Group, 2023-01-03) Gelashvili, Vera; Gómez-Ortega, Alba; Flores-Ureba, SandraTransport is one of the essential services contributing to a country’s development. The global pandemic caused by Covid-19 has affected different sectors, one of the most affected being public transport services. In Spain there are several transport companies, some of them are public, and others are private. The main objective of this paper is to study the profitability, liquidity, and solvency situation of transport companies considering their size and type of management. The impact of the Covid-19 pandemic on transport companies will be analyzed too. After descriptive analysis of the companies by ratios, the Altman Z-score indicator has been used. This methodology has been used to assess whether the health crisis has compromised the solvency of these companies. The results have shown that privately managed companies are healthier and have a lower risk of insolvency than public companies.In addition, small companies were more solvent than big companies. This study is an essential contribution to the academic literature, public administration, and management of companies.Ítem Users’ perception for innovation and sustainability management: evidence from public transport(Springer, 2023-02-13) Gómez-Ortega, Alba; Flores-Ureba, Sandra; Gelashvili, Vera; Delgado Jalón, Maria LuisaNo one doubts the importance of public transport services in the economic backbone of any country. In recent decades, there has been a growing interest in the contribution to Sustainable Development Goals on the part of governments, companies, and stakeholders. In this sense, transport can contribute to the sustainability of cities and facilitate other social objectives, such as universal accessibility, with innovation being a key pillar for this. Thus, the main objective of this study is to analyze users’ perceptions of the innovation and sustainability of public transport in Spain. To analyze the user’s perception of public transport, a questionnaire was developed following Bitner’s Servicescape Model. A total of 1,354 responses were collected in different Spanish cities. The main results show that the policies implemented in both innovation and sustainability are perceived positively but do not seem to have much impact on the service user. Public transport users prioritize the speed, frequency, and safety of the service received. In addition, it should be noted that the gender of the user influences the preferences of the objectives, i.e., men value technological development in public transport more. At the same time, women give higher priority to sustainability. The age of users is another variable that conditions public transport users’ perceptions of innovation and sustainability. The results also show users’ preferences for different types of public transport. The study’s main contribution is that it shows to what extent the innovation and sustainability policies applied in the public transport service are valued and motivate citizens to use the service. The political and management decisions may be disconnected from the reality perceived by users. These decisions may be more linked to regulatory pressures and involve a high implementation cost, so it is necessary to consider the valuation of users’ service so that the benefit or social return of these investments is high, encouraging the use of the service.Ítem Users’ perception for innovation and sustainability management: evidence from public transport(Springer, 2023) Gómez-Ortega, Alba; Flores-Ureba, Sandra; Gelashvili, Vera; Delgado Jalón, María LuisaNo one doubts the importance of public transport services in the economic backbone of any country. In recent decades, there has been a growing interest in the contribution to Sustainable Development Goals on the part of governments, companies, and stakeholders. In this sense, transport can contribute to the sustainability of cities and facilitate other social objectives, such as universal accessibility, with innovation being a key pillar for this. Thus, the main objective of this study is to analyze users’ perceptions of the innovation and sustainability of public transport in Spain. To analyze the user’s perception of public transport, a questionnaire was developed following Bitner’s Servicescape Model. A total of 1,354 responses were collected in different Spanish cities. The main results show that the policies implemented in both innovation and sustainability are perceived positively but do not seem to have much impact on the service user. Public transport users prioritize the speed, frequency, and safety of the service received. In addition, it should be noted that the gender of the user influences the preferences of the objectives, i.e., men value technological development in public transport more. At the same time, women give higher priority to sustainability. The age of users is another variable that conditions public transport users’ perceptions of innovation and sustainability. The results also show users’ preferences for different types of public transport. The study’s main contribution is that it shows to what extent the innovation and sustainability policies applied in the public transport service are valued and motivate citizens to use the service. The political and management decisions may be disconnected from the reality perceived by users. These decisions may be more linked to regulatory pressures and involve a high implementation cost, so it is necessary to consider the valuation of users’ service so that the benefit or social return of these investments is high, encouraging the use of the service.Ítem What factors condition the financial viability of sheltered employment centres? Empirical evidence(Review of Managerial Science, 2021-03-03) Gelashvili, Vera; Segovia-Vargas, María-Jesús; Camacho-Miñano, María-del-MarNowadays, employment is a challenge for people but more for disabled ones. Prior literature shows that, at a European level, there are different ways for people with disabilities to find a job, such as a quota system, sheltered workshops, supported employment, etc. In Spain, sheltered employment centres are prototypes of sheltered workshops aimed at integrating more people with disabilities into the workplace. This research project aims to give visibility to these firms and to gain an understand- ing of their economic and financial situation. Using the whole sample of sheltered employment centres in Spain, and their financial data from 2004 to 2016, we show which variables explain their viability. Additionally, in light of the imminent world- wide crisis due to the COVID-19 pandemic situation, we want to test the impact of the last economic crisis on the profitability of sheltered employment centres. The main contribution of this study is that the size of these companies, age, financial risk and sales growth, are determining factors for their profitability. And, the economic and financial crisis has conditioned the viability of sheltered employment centres as many firms on the market registered a decrease in their profitability in the years fol- lowing the crisis but survived. This study helps to shed light on the economic and financial situation of this kind of firms as well as their social visibility.