| Databases and / or Directories The Avances en Ciencias e Ingeniería journal, is included in the following databases and / or directories:
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Categoría: Revista ACI
Other considerations Avances en Ciencias e Ingenieria (ACI)
Other considerations
Hereby, there’s information relating to the works which are not selected to be published in the journal. The failure to publish a manuscript in Avances en Ciencias e Ingeniería can be attributed to three reasons: 1) negative evaluation of the referees (and, therefore, work is not publishable), 2) due to work’s withdrawal by the authors, at any stage or 3) due to inappropriate behaviors in a publication.
| 1) Negative evaluation of referees and publication |
| Implies that the work evaluation in question, by more than one referee (peer review), has been unfavorable. Referees have indicated various comments and observations that justify their decision. The Editor informs the author the decision not to publish the work in the journal, based on the evaluations. The author can re-submit work for consideration in the magazine, but must restate from past evaluations. This work will be treated as new, and subjected to evaluation in accordance with the procedures described by the journal. |
| 2) Work withdrawal |
| A work will not be published, if the author withdraws it, at any stage of the process (reception, evaluation, modification, and acceptance). |
| 3) Inappropriate behavior in publications |
| Avances en Ciencias e Ingeniería, rejects any publication that has not been carried out in an honest, serious and professional way, what goes against the principles and values that be researchers must follow in general. Therefore, there’s no place in the journal for: replication (full or partial), plagiarism (and self plagiarism), forgery and data, manipulation and any other inappropriate action. When a work and its author have engaged in any dishonest practices, copyright and ethical commitment provided by the magazine violation (acknowledged by the author), the work will be excluded of the publishing process notifying the author and his institution. |
| If a work is not published in the journal, for the reason stated in paragraph 1 (negative evaluation), the author shall be entitled a refund of 50% of the payment made for their work (percentage that considers the administrative and operational costs involved in the management of an article), according to the actual amount received by EBS (in the case of wire transfers), or leave this percentage as a credit balance for sending other work. |
| No partial (or total) refund will be provided to the author whose work has not been published for the reasons stated in paragraphs 2 and 3. |
| Deadline for the authors (negative evaluation of referees and publication) to consider this money (50% of the amount paid) either as refund or credit balance for a new work is 12 months (from date of notification). After that, there is no chance for claiming the money. |
| The refund process (for those authors upon request) will be conducted as follows: |
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Article evaluation and final versions Avances en Ciencias e Ingenieria (ACI)
| Article evaluation and final versions Received articles will be reviewed by international referees (peer- review), who will evaluate the manuscript’s relevance of the content and validity, for which a standard form is used for writing comments and suggestions to the respective authors. The Editor will ensure the compliance of Avances en Ciencias e Ingeniería standards. The articles received must meet the requirements stipulated in the rules, once verified that the jobs are sent to evaluate (a four evaluators). The evaluator selected, it prompts you for the work of arbitration and sent a copy of the work (in pdf format with numbered lines, including the authors and their affiliations). The evaluator must complete a form where their impressions and suggestions delivery, according to the items of the form. The article’s approval is resolved with at least 2 positive evaluations. If two evaluations are different (one approving and other, rejecting the work), a third evaluation is carried out or a new arbitrator is designated (if not having a third evaluation), for the Editor to settle. If a work has two or more negative evaluations, this may not be published. The name of the evaluator (and affiliation) won’t be revealed to the authors. The evaluator receives a certificate for the evaluation carried out. Additionally, the journal’s Editor suggests some aspects of format. The author receives the evaluation’s report and the text edition made by the Editor. Evaluated and accepted works will be sent to authors for modifications, if applicable. Upon receipt of this version, changes are verified, according to the comments and evaluation’s observations. Works meeting all requirements will be assigned to the respective number and volume of the journal. Assignation shall be in strict order of reception. After publishing the article, a copy of the work will be sent to the author (reprint) digitally (in PDF). Final Versions Once the authors have made the changes, they shall send a copy of the edited manuscript (doc and pdf formats), and a letter explaining the changes (attended and unattended ones, duly justified) according to the evaluators’ observations. This will be a free format letter (can be in tabular or prose), but they should clearly specify to whom is the answer addressed to (to the Editor, Evaluator1, Evaluator2, etc). Deadline for sending the modified version is 2.5 months. After that time, if the modified version is not received, the author shall be deemed to remove the work from the process. However, the author may request an extension in attention to reasons which may delay sending the modified version, indicating the respective reasons for delay. Release tests Once the modified version of the article is approved, format will be reviewed (for example, presentation and figures and tables placement) for a better presentation and publication impact. The same applies to the article’s first page, where abstract, title and keywords in Spanish and English will be checked. The Editor reserves the right to make changes considered appropriate, without affecting the substance of the article. Once the review is ready, a copy is sent to the author for approval. |
Preparation of Articles and Submission Avances en Ciencias e Ingenieria (ACI)
Preparation of Articles and SubmissionAny manuscript must include the necessary sections of an international arbitrated and indexed publication. This implies that it must have: Introduction (information that support its work duly documented and referenced, including objectives) Materials and Methods (Methodology, Mathematical Development, Modeling, etc. which describes the procedure, reagents, quantities, equipments, used models), Results, Discussion ( or Results and Discussion where the obtained results can be analyzed and discussed, supported by figures, results’ tables, comparison with results obtained by other authors and their respective references, proposals, etc. by verifying the objectives’ fulfillment), Conclusions (main ideas, as a corollary, developed in brief and concrete paragraphs) and References (where the literature cited in the work is listed, said references must be updated to present). The work must be prepared according with the following general structure:
First page
| The first page is intended to include the title, abstract and key words (in both Spanish and English), authors ‘names and their institutional addresses (Institution, Faculty, Street, City, Country, etc.) The maximum number of authors in the work must not exceed 6. |
| The title of the work (whether in Spanish or English) must have a maximum of 2 or three lines, considering that the font type and size is Tahoma 14. |
| Abstract must be between 130 and 150 words. In said abstract the objective, used methodology, description of some relevant results and conclusion must be included. Content must reflect what is written, in both Spanish and English. |
| Key words (which must be in total 4) must agree with the content of the work. On the other hand, phrases or abbreviations as key works must not be used. Also, key words that are included in the title of the work must be avoided. |
Second Page onwards
| The sections of the work such as Introduction, Methodology, Results, References, etc., must be included from the second page onwards. Sections and subsections must not be numbered. Manuscript must be written in Spanish language. |
| The work’s general format of is one column using single spacing. Letter size sheet, with top and bottom margins of 3 cm and left and right margins of 2 cm. Font type to be used is Tahoma at size 10 and the text must be justified. An impersonal style (3rd person) must be used in the text wording. A space between each paragraph and between titles, subtitles and paragraph must be included. Excess of subtitles must be avoided. Font of titles must be in capital and bold letters, while subtitles must be in lowercase, not bold or italic letters. |
| Figures must have good resolution (if inserted, they must be in jpg format, paying attention to the file size, since the complete manuscript must not exceed 2MB). Preferably, they must be inserted in black and white (or in color whenever necessary). In addition, graphics must be simple, without including too much information in them (in axes and inside the figure). Axes must be clearly defined (indicating its meaning and respective scale). Tables, in general, must be prepared in a simple way, with simple lines, avoiding the use of colors. If a value, variable or equation inside the table is desired to be highlighted, this must be in bold (not italic) letter. Tahoma font in size 9 can be used inside the table. |
| Figures and Tables must be placed (as far as possible) at the ends of the page and they must be included, preferably, in the same page where they were cited in the text. |
| Format to be used in legends of figures and tables is the following: |
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| Both figures and tables legends must not exceed two lines. A space between space and figure and/or table and legend, and legend and paragraphs must be included. For quoting figures and tables in the text, the following example format must be used: |
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| Footnotes are not allowed in any part of the manuscript. |
| Equations, if included in the body of the article, must be placed including a space above and beneath the text. Equation must be placed at the left side of the page and its respective numbering (in parentheses) on the right side. |
| To refer an equation in the text, the following format must be used: according to equation 1 (or eq. 1), it is established that velocity of …. is proportional to… (see equation 1 or see eq. 1) |
| Nomenclature, if applicable, must be provided after Conclusions and before References. |
| Acknowledgements, if the authors consider including them, must be written in a simple way, using no more than 3 lines, and must come before References. |
References and quotes in the text
| An important part of a publication is supported in the respective literature, which supports and validates the provided research paper. Therefore, the manuscript must necessarily include this section (to be known as References), which will be placed at the end of the work, after the Conclusions and Acknowledgements (if included). The respective References’ quotes must be included where appropriate (as applicable). Emphasis should be given in references coming from articles published in first level journals. |
| In the section, references must be numbered and alphabetically arranged according to the author’s last name (the format of the authors in the references is: author’s last name and initials of the name or names) separated by a space from each other. Work, references should follow the following format (based on APA style), depending on their origin: |
| Texts (with no specific pages) |
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| Text referred to a chapter part of a book or specific pages from it (as applicable) |
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| Book chapter written by author, which is part of a larger work of one or more authors |
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| Unpublished thesis work (PhD or Masters) |
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| Printed articles of scientific journals (Journal) (with an author) |
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| Printed articles of scientific journals (Journal) (with two authors) |
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| Printed articles of scientific journals (Journal) (3 up to 6 authors) |
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| Printed articles of scientific journals (Journal) (More than 6 authors) |
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| Journal article in press |
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| Printed journal article obtained from an electronic version |
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| Electronic Journal article (Electronic Journal) |
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| Documents available on the website of a program or a university department |
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| Congresses, conferences, workshops |
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| Unpublished papers |
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| In the text, references (author of books, publications, theses, etc..) shall be quoted using the author (s)’ last name (s) in accordance with the following format: |
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| Only references quoted in the article should be listed. Avoid to list references of an unpublished material. Accuracy and relevance of the references is the responsibility of the author. Usually, references quoted in the text should be easily accessible to the reader; otherwise, it is preferable not to include them. Also, it is advisable to avoid self-quotations (unless strictly necessary). |
Information of Authors
Due to the requirements of the databases, it is necessary that, together with the submission of articles, all involved authors provide a summary curriculum or, in their absence, the ORCID code.
Article Submission
Manuscripts that meets the standards for preparing papers shall be sent (in doc and pdf formats), together with other documents and information required (cover and ethical commitment letters, reviewer suggestions and corresponding payment), to the Managing Editor of Avances en Ciencias e Ingeniería, to journal@executivebs.org and/or editor.revista.aci@gmail.com. Once received the articles and documents, it shall acknowledge receipt thereof.
Articles that meet the stated requirements (including the evidence of payment) will be brought to evaluation, and authors will be notified by sending official notice of receipt and submission of the manuscript.
Copyrights, Conflict of Interest and Ethical Commitment Avances en Ciencias e Ingenieria (ACI)
| Copyrights assignment Author assigns all the rights of the contribution to Executive Business School (EBS), for its exclusive use by only submitting his/her work and being published in the Avances en Ciencias e Ingeniería Journal. These copyrights assignment implies that no matter what the different countries rights, languages and forms of communication may be, EBS shall be the sole owner of them. EBS guarantees the right to reproduce the contribution in any book in which you are the author, subject to granting the corresponding credit in the book to the original publication of the contribution in Avances en Ciencias e Ingeniería. This assignment allows EBS to disseminate and release his/her work to the international scientific community, in the manner it deemed appropriate for both the institution and author, always preserving the integrity of the author and EBS. Author guarantees that his/her contribution is original; its content does not contravene any norms or legal issues in other countries and it does not infringe the property rights or copyrights, being the author of the work the solely responsible; EBS shall not accept any liability or detriment for any claim. The submitted work must have no copyrights which had been transferred to other journals. The information contained in the manuscript (concepts, citations, used expressions, opinions, etc.) as well as the use of the same, is the solely responsibility of the author. Should any plagiarism, data manipulation or any other type of misconduct for a publication is found, the work shall be removed from ACI’s data base. A communication will be sent to author and the institution he/she belongs to reporting the situation. Conflict of Interest In general it can produce conflict of interest, if the author has any financial relationship with any one or more companies (as an employee, consultant, owner, and other fees). There may also be conflict of interest if you have some kind of personal, academic or intellectual competition that could affect the preparation of the manuscript. As the authors to submit papers for consideration for publication in Advances in Science and Engineering, must inform and / or recognize the existence of some kind of conflict of interest, whether economic or otherwise, that may affect or be a bias in the manuscript. It is the author’s responsibility to inform EBS existence of conflict of interest, and shall declare it when you submit your work. EBS is not responsible for the accuracy of the information provided by the authors, so it is exempt from any liability for any situation that may arise. It is important to specify the financial aid received (institutional or other external bodies) or personal, that have made possible the realization of the manuscript (this must be indicated in the Acknowledgments). Ethical Commitment The work submitted to the journal publication process must have not been published before or currently being considered to be published in other journals (according to the established in Copyrights Assignment). Authors must send a letter that confirms his/her work is original and that it has not been considered or published in other journal. In the presentation letter, which is addressed to the Chief Editor, apart from making the work submitted presentation for possible publication in the journal, the following text shall also be included: «The author of this work guarantees that the contribution has not been published before in any other place, in whole or in part, and no publishing deal has been made in any other place. Therefore, the manuscript presented herein to be submitted to the respective process in the Avances en Ciencias e Ingeniería Journal is original and complies with the established in Copyrights Assignment as provided by the journal». This Ethical Commitment and presentation letter shall be signed by the author responsible for the publication (on behalf of the authors of the work). Open Access Policy and Use Licence This journal provides immediate free access to its content under the principle of making available free research (content published in this journal) to researchers, academics, students and the general public in order to spread knowledge exchange globally.  The journal therefore adheres to the Budapest Initiative (BOAI-Budapest Open Access Initiative) on the right of open access to scientific communication, which is also in line with the Berlin declaration. Regarding the license to use the articles, it is stated that the contents of Avances en Ciencias e Ingeniería (Open Access) are protected under the Creative Commons Attribution 4.0 license. This means that the material published by the magazine can be distributed, copied and exhibited by third parties if the respective credits are given to the magazine. No commercial benefit can be obtained and the derivative works must be under the same license terms as the original work or the license to use the articles.  This license allows others to distribute, to mix, to adjust and to build from his work, even for commercial purposes, as long as it is recognized the authorship of the original creation. |
General instructions Avances en Ciencias e Ingenieria (ACI)
| General instructions Authors must follow the standards and recommendations established in the journal’s web in order to submit the works to be considered. Works which do not comply with all the necessary requirements shall be not submitted to process. Editor reserves the right to reject any submitted works which do not comply with the standards. Any communication, works’ submission and/or questions shall be addressed to the Chief Editor of «Avances en Ciencias e Ingeniería» to the e-mail: journal@executivebs.org and/or editor.revista.aci@gmail.com. The official language used in the journal is Spanish; therefore, it must be fully written in that language (except for the title, abstract and key words which must be in English, too, and are in the first page). Words or terms which do not have a respective translation are excluded. It is recommended that authors, whose native language is other than Spanish, make their papers reviewed by a Spanish native speaker before submission. A copy of the paper must be sent in Word format (MS Office) and PDF, via e-mail together with a presentation letter (indicating to the Editor that the paper could be considered for possible publication in the journal), which must include the formal Ethical Commitment stating that the work to be submitted has not been published or is not being considered to be published by another journal (aspects described in Copyrights and Ethical Commitment). Besides, the pertaining payment (essential requirement) must be attached according to the number of pages. Special care should be taken in the size of the submitted file (specially inserted figures that must be inserted in jpg format), ensuring that the manuscript (text, drawings, tables and/or mathematical expressions) do not exceed 2 MB. Author shall be responsible for the quality and originality of his/her manuscript, apart from ensuring that it is an original contribution and it had not been published before, which absolves EBS of any responsibility. Only complete works shall be accepted, which extensions shall be between 5 and 25 pages, in accordance with the standards and defined sections that are standards in any publication (Abstract, Introduction, Methodology, Results, Discussion, Conclusions, etc.). Since works shall be evaluated by their peers (peer- review) and also considering that manuscript topic is author’s domain, it is essential that authors suggest possible reviewers for the work (at least four). Said reviewers shall not belong to the same institution as the authors and, as far as possible, they could come from other countries (they can be non- Spanish speakers as long as they understand Spanish being able to make their comments in English). The information to be sent for suggested reviewers is the following: Name of reviewer, Institution the reviewer belongs to, country and e-mail. The work is sent to be reviewed for at least 4 reviewers appointed by the Editor (they can be some of the reviewers suggested by authors or they cannot). Once comments and evaluations are received, accepted works are sent to authors for them to make the pertaining corrections. Reviewers’ name and affiliation are kept strictly confidential. Only the works that comply with the established requirements on the articles’ preparation (work submission, presentation letter and ethical commitment, suggestion of reviewers and accredited respective payment), shall be submitted to the evaluation process (see section «Article Evaluation and Final Versions»). For communication purposes, it is recommendable that authors can indicate two e-mail addresses in order to minimize e-mails reception problems that may arise. |
Valores Involucrados para la Publicacion Costs Involved and Payment Avances en Ciencias e Ingenieri
Cost Involved and Payment Alternatives
| To publish in the journal, involves costs for authors submitting works (the journal is financed with authors’ contributions). Payment requirement is mandatory, since the work will be brought to evaluation, once payment has been received and / or accredited. Payment must be sent along with the work and documents requested to the author (such as, introduction letter, ethical commitment letter, and evaluators). The value per published page is US$ 30. That is, if a work consists of 6 pages total amount will be USD $ 180, if the pages are 7, will pay US$ 210, and so on. If by any chance a work increase in more pages (from pages originally paid), those extra pages shall be equally paid by the author. Authors who wish can request a document to manage payments at their respective institutions (must request an INVOICE), for which they must provide the respective data. Payment Since authors who submit papers for consideration in our journal come from different countries, and also the journal is edited and published in Chile, there are ways to pay for both, domestic authors (who pay in Chile) and foreign authors (who pay from overseas). A) For payments from outside Chile (overseas) We only accept payments from overseas, via person to person, such as Western Union or similar system, if there is a representative in Chile where to withdraw the money (request data here). Extra charges will borne by the person or institution making the transfer. Received payment must match the exact amount, according to the number of pages. If authors and / or institutions wish to use another payment option, there is the wire transfer of money from overseas to an account in Chile, for which the respective data shall be requested to the Editor by e mail (this payment involves an extra charge). If you choose this option, please request data to Editor’s e mail. B) For domestic payments (Chile): Deposit or electronic wire transfer to the account. Data must be requested. Payment must be made in Chilean pesos, and change the value of national currency shall be as specified in the market at the time of the operation. Emission Data for the Proof of Payment and Delivery It is mandatory that, along with payment, authors (either domestic or foreigners) provide the required information (person and / or institution’s name, project Nº, tax identification Nº or RUT, address, etc.), so that EBS issues the document confirming the payment. Furthermore, an email of the person who receives the Invoice should be provided (otherwise, by default, it will be sent to the author). Important For internal regulations, it won’t be issued any document (proof of payment or similar), without first having received the respective payment |
Comite Editorial – Editorial Board – Avances en Ciencias e Ingenieria (ACI)
Editorial Board
The editorial board of «Avances en Ciencias e Ingeniería«, is composed of outstanding teachers and / or researchers who are recognized by the international community for their contributions (research, publications, conferences, etc.), and have contributed to knowledge and development in their respective areas. Listed below are members of the Editorial Board of the journal, sorted alphabetically by last name of each one of them.
Mg. Carlos J. Rojas, Editor in Chief
Members of the Editorial Board
Dr. Víctor H. Álvarez, Camber Technology Corporation, Canadá
Dra. Eyleen A. Araya,Universidad Andrés Bello, Chile
Dra. Aida L. Barbosa, Universidad de Cartagena, Colombia
Dra. Ninoska I. Bojorge, Universidad Federal Fluminense, Brasil
Dr. Antonio Buljan, Universidad de Concepción, Chile
Dra. Florianne Castillo-Borja, Instituto Tecnológico de Aguascalientes, México
Dr. Eduardo A. Castro, Universidad Nacional de La Plata, Argentina
Dr. Raúl Cardoso-Gil, Instituto Max Planck, Alemania
Dra. Rosa H. Chávez, Instituto Nacional de Investigaciones Nucleares, México
Dr. Ernesto Chigo Anota, Benemérita Universidad Autónoma de Puebla, México
Dr. Christian O. Díaz-Ovalle, Tecnológico Nacional de México/I.T Roque, México
Dra. Ana V. Dordio, Universidad de Évora, Portugal
Dra. Gabriela V. Eguren, Universidad de la República, Uruguay
Dr. Luis Espinoza Catalán, Universidad Técnica Federico Santa María,Chile
Dra. Sandra P. Fuentes, Universidad Católica del Norte, Chile
Dr. Francisco J. Garrido, EBS, Chile
Dr. Diego Gómez Díaz, Universidad de Santiago de Compostela, España
Dr. Nelson Gutiérrez Guzmán, Universidad Surcolombiana, Colombia
Dra. Teresita Kessler, Universidad Nacional del Centro de la Provincia de Buenos Aires, Argentina
Dr. Roger F. Larico, Universidad Estadual de Campinas, Brasil
Dr. Manuel Martin-Pastor, Universidad de Santiago de Compostela, España
Dr. Amado E. Navarro, Universidad Tecnológica Izúcar de Matamoros, México
Dr. Alberto de J. Oliveros-Bastidas, Universidad de Los Andes, Venezuela
Dr. Adán Ramírez López, Instituto Tecnológico Autónomo de México, México
Dr. Joan J. Solaz-Portolés, Universitat de València, España
Dra. Oana Teodora Chis, Instituto Tecnológico de Matemática Industrial, España
Dr. Ricardo Zamarreño, Universidad de La Serena, Chile
Strategy & Management Business Review Vol. 3 nro 1 año 2012 Articulo 4
Descripción y Alcance de SMBR Número Actual | LA IMPORTANCIA DEL DERECHO DE LA COMPETENCIA PARA EL CORRECTO FUNCIONAMIENTO DE LA ECONOMÍA, ESPECIALMENTE EN ÉPOCAS DE CRISIS THE IMPORTANCE OF THE COMPETITION LAW FOR THE CORRECT OPERATION OF THE ECONOMY, ESPECIALLY IN TIMES OF CRISIS
Patricia Pérez Universidad de Castilla-la Mancha, Facultad de Derecho y Ciencias Sociales, Departamento de Derecho Público y de la Empresa, Área de Derecho Mercantil, Ronda de Toledo s/n, 13071 Ciudad Real – España (e-mail: Patricia.Perez@uclm.es) Resumen En este estudio es analizada la importancia que posee en la actualidad el Derecho de defensa de la libre competencia en sistemas de Economía de mercado, como el mecanismo de asignación más eficiente para distribuir los recursos y así aumentar la productividad y maximizar el desarrollo económico. Así, se describen brevemente los beneficios de la libre competencia en el marco de una Economía competitiva para, a continuación, hacer referencia a la importancia que tiene el mantenimiento de este sector normativo en épocas de crisis, donde se ha tendido tradicionalmente a limitar o flexibilizar esta normativa, con el fin de proteger a las empresas. No obstante, parece que el mantenimiento de la normativa defensora de la libre competencia es la forma más rápida de salir de períodos de recesión económica, puesto que se incentiva el libre acceso de empresas innovadoras a los mercados. Abstract In this study the current importance of competition law (also called antitrust law) is analyzed in economic systems which have market economies, as perhaps the most efficient mechanism of allocation of resources to distribute and increase productivity and maximize economic development. Moreover the benefits of free competition in the context of a competitive economy are briefly described, and finally referred to the importance of maintaining this policy area in times of crisis, when these rules have been traditionally limited or relaxed in order to protect companies. However, it seems that maintaining competition law and rules related to free competition is the quickest way to be out of periods of economic recession, since it encourages the free access of innovative companies to markets.
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Strategy & Management Business Review Vol. 3 nro 2 año 2012 Articulo 3
Descripción y Alcance de SMBR Número Actual | STAKEHOLDERS Y RIESGO EMPRESARIAL DESDE LA PERSPECTIVA DE LA INFORMACIÓN CONTABLE STAKEHOLDERS AND BUSINESS RISK FROM THE PERSPECTIVE OF ACCOUNTING INFORMATION
Alba M. Priego, Regino Banegas y Montserrat Manzaneque Universidad de Castilla-La Mancha, Facultad de Ciencias Sociales, Avenida de los Alfares, 44, Cuenca – España (e-mail: Regino.Banegas@uclm.es) Resumen Sobre la base de los planteamientos de la Teoría de la Agencia, Teoría de la Dependencia de los Recursos y Teoría de los Stakeholders este trabajo pretende contribuir al análisis de los factores que inciden en el riesgo empresarial, mostrando la dependencia que mantienen las empresas fracasadas y no fracasadas respecto de los diferentes stakeholders con ellas relacionados. Para ello, se ha tomado una muestra de 1.724 PYMES españolas, a lo largo del periodo 2006-2008, sobre las cuales se han realizado contrastes estadísticos de diferencia de medias entre dos muestras, así como modelos de predicción logística binaria. En concreto, los resultados obtenidos ponen de manifiesto que, en una alta probabilidad, el riesgo de insolvencia de la empresa depende de los stakeholders, siendo, por tanto, de vital importancia, para su supervivencia, controlar el nivel de dependencia en relación con los mismos, especialmente, en los momentos de crisis económica-financiera. Abstract On the basis of the theoretical approaches of the Agency Theory, the Theory of Resource Dependency and the Stakeholder theory, this paper seeks to contribute to the analysis of the factors that impact in the business risk, showing the dependence that unsuccessful and not unsuccessful companies have with the different stakeholders with them related. To do this, a sample of 1,724 Spanish SMEs has been taken, through 2006-2008, on which statistical tests of difference of averages between two samples have been carried out, as well as binary logistic prediction models. Specifically, the results show that, in a high probability, the risk of insolvency of the company depends on the stakeholders. in this sense, the dependence control level on the stakeholders is vital to their survival, especially in times of economic and financial crisis.
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