A group decision process based on expert analysis and criteria coalition to measure municipalities’ financial distress

Fernández, Manuel Ángel Gargallo; Bendodo, Elías; Sánchez, Jose Refugio Arellano; Cabrera, Francisco E.

doi:10.1007/s00500-017-2991-y

Cited by 4 publications

(5 citation statements)

References 41 publications

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“…In MCDA, criteria are assessed in relation to a target. Specifically, MCDA identifies the relevance of the criteria that lead to choosing one of the target alternatives (Fernández, Bendodo, Sánchez & Cabrera, 2017).…”

Section: Methodsmentioning

confidence: 99%

Hybrid preference assessment for tourism research using solicited and unsolicited opinions: an application in rural tourism

Fernández-Gámez

Bendodo-Benasayag

Serrano³

et al. 2020

TMS

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Social media analysis is a powerful tool for tourism research that, at a relatively low cost, can be used to manage and process large datasets of comments, ratings, and shares from different online communities. However, the heterogeneous nature of unsolicited opinions, the complexity of natural language assessment, and differences in the characteristics of social-data sources hinder the accurate assessment of preferences. Likewise, the use of solicited data sources, such as direct polling, is typically resource-intensive, time-consuming, and geographically limited. We analyze a hybrid approach that combines active polling with passive social media analysis to rate tourist experience. To this end, we present a novel multiple criteria decision analysis model for preference-extraction from solicited and unsolicited data. The proposed approach can significantly reduce the number of polls required to accurately assess the preferences of a community, especially when surveying rural destinations, which are sparsely populated geographic areas situated outside cities and towns.

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Section: Methodsmentioning

confidence: 99%

Hybrid preference assessment for tourism research using solicited and unsolicited opinions: an application in rural tourism

Fernández-Gámez

Bendodo-Benasayag

Serrano³

et al. 2020

TMS

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“…The value of the r-th indicator for agricultural products t, expressed as a percentage, is calculated as the ratio of the amount of Dir to the amount of Dirm, then converted to a percentage state, and there will be three such calculations (based on the presence of three complex indicators). Moreover, it should be noted that if the values of the criteria are expressed in the form of natural, monetary or relative forms obtained for a group of competing firms or for products analogous to the agricultural products of the companyobject of research, then it is more convenient to calculate the estimates of the criteria without using the method of expert analysis for them [11]. Formula (3) has a universal character for each indicator, it should be used as an assessment of criteria when conducting both an analysis of the object of research with competitors, and for agricultural products.…”

Section: Fig 1 a Set Of Indicators For Conducting A Comprehensive Analysis Of An Agricultural Enterprisementioning

confidence: 99%

Strategy for the development of agricultural enterprises

et al. 2021

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The article is a development of a variation of the methodology for developing a strategy for the development of an enterprise in the field of agribusiness. The strategic development line for an agribusiness enterprise is based on a detailed analysis of the external environment and a comparison of the strengths and weaknesses of the potential of the internal environment, but the emphasis in the development strategy, unified for all agribusiness enterprises in Russia, should be uniform, as the results of this work show. Many agribusiness enterprises are not able to use a development strategy, due to the fact that they have a weak internal potential that does not allow them to realize the opportunities provided to them by a favorable external environment. An agribusiness that is in a different position, in order to use all the benefits available to enterprises that use the traditional approach in forming a development strategy, must first use a comprehensive analysis. Agromarketing is singled out as the main direction aimed at strengthening and developing the internal environment of the agribusiness organization. Agromarketing, based on the principles of customer orientation, realizing all the needs and requirements of a potential consumer of agricultural products.

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“…Esse modelo auxilia na compressão das distintas características das cidades e o que pode ser levado em consideração quando da comparação entre municípios e seus governos locais. Para avaliar dificuldades financeiras Fernández et al (2019), apresentaram um modelo operacional aplicado a uma amostra de 120 municípios espanhóis no ano de 2015. Dada a flexibilidade mencionada esta aplicação pode ser útil para avaliar as condições financeiras dos municípios em qualquer contexto internacional.…”

Section: Variáveis Básicasunclassified

“…Como é o caso de Zafra-Gómez, López-Hernández e Hernández-Bastida (2009a, 2009b que agrupam os municípios da amostra de acordo o contexto socioeconômico do local, ou García (2003) que associou os municípios de acordo com o tamanho populacional. Outros autores além de considerarem o contexto socioeconômico e populacional também observam a localização geográfica, como Cabaleiro Casal et al (2013), Turley et al (2015 e Fernández et al (2019). Afinal, a má ou a não seleção do agrupamento da amostra, de acordo com Sohl, Peddle, Thurmaier, Wood e Kuhn ( 2009), dificulta a comparação das variáveis de forma válida.…”

Section: Variável Avançadaunclassified

“…Para Carmeli (2002), a avaliação do desempenho dos governos locais é um dos principais elementos da prestação de contas do setor público. Outra função é identificar problemas financeiros e avaliar o nível de estresse fiscal, principalmente após as crises financeiras e fiscais enfrentadas em todo o mundo (García-Sánchez et al, 2012;Gorina, Maher & Joffe, 2018;Fernández, Bendodo, Sánchez & Cabrera, 2019).…”

Section: Introductionunclassified

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Governos Locais e a condição financeira: uma análise sistemática

Santos

Silva

Santos

et al. 2021

RCC, Rev. Contab. Control.

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Este estudo realizado por meio de uma revisão sistemática tem como objetivo identificar a abordagem adotada pela literatura internacional com relação à avaliação do desempenho financeiro dos governos locais. Foram analisadas as especificidades das publicações nas bases de dados da Web of Science e Scopus. Nesse sentido, a busca retornou 345 artigos, que após as eliminações, resultou em um portfólio bibliográfico de 29 artigos. Os resultados encontrados mostram que os modelos mais aplicados são do CICA (1997) e ICMA (2003), e que o indicador mais utilizado na literatura analisada foi à dívida de longo prazo por habitante.

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A group decision process based on expert analysis and criteria coalition to measure municipalities’ financial distress

Cited by 4 publications

References 41 publications

Hybrid preference assessment for tourism research using solicited and unsolicited opinions: an application in rural tourism

Hybrid preference assessment for tourism research using solicited and unsolicited opinions: an application in rural tourism

Strategy for the development of agricultural enterprises

Governos Locais e a condição financeira: uma análise sistemática

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