Purpose: The work presented in this article is a study of the strategies carried out by social economy companies in times of crisis. This article analyses the financial characteristics of the cooperative companies created in Barcelona during the crisis period [2008][2009][2010][2011][2012][2013]. This study aims to compare the financial characteristics of the cooperative companies analysed with the measures carried out to maintain their profitability in times of crisis. Findings:The cooperative companies created in Barcelona in the period of crisis 2008-2013 have the following features: their debt remains stable with a significant improvement in quality, and they display increases in long-term debt relative to short-term debt. Regarding collection and payment periods, there is an upward trend, but a reduction is confirmed in the last year of the sample. In that year, 2013, there is a trend change in the evolution of most of the analysed economic indicators. This change coincides with improvement in the conjuncture of the capital market and the economic environment in general.Originality/value: To determine the economic and financial characteristics of the cooperative companies created in the period of crisis 2008-2013 with the aim of guiding the social entrepreneurs of the future.
This paper analyses new dynamics as teaching methodologies in the context of the degrees adapted to the EHEA. The aim of this study is double: to assess whether there is greater involvement in seminars with these new dynamics and to test if learning also experienced changes. Design/methodology/approach: To experiment with the introduction of innovative dynamic games in an introductory course in accounting. These new dynamics are applied during the academic year 2010-11 in the UPF. The design, implementation and evaluation of the methodology devised have followed three stages: 1) Game Design and adequate dynamic; 2) To test the games; 2) Implementation during the course. Findings: The results show that students value positively those dynamics improving their learning and creating greater involvement. Research limitations/implications: There are some contradictory results regarding the knowledge gained by the students. Another area to be explored relates to the skills that the teacher must have in order to manage this type of dynamics. Originality/value: In an introductory level of the Financial Accounting course the most common dynamics is solving exercises. Due to the nature of matter, these are closed so they not provoke discussion among students. However, you can use activities that allow greater participation, especially through dynamics or games. This paper shows that.
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