Isidoro Guzmán Raja
University of Cartagena
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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad | 2017
Carmen María Martínez Franco; Isidoro Guzmán Raja
This paper evaluates the performance of the foundation sector in Spain by applying the non-parametric technique of Data Envelopment Analysis (DEA), proposed by Charnes et al. (1978) and Banker et al. (1984). The study is based on a sample of 172 Spanish foundations, framed inside the sub-sectors of care and educational-cultural foundations, both of them relevant in the national foundation sector. In order to measure the performance of these kind of non-profit organizations, we designed a model based on the economic and financial information obtained from the annual accounts for the period 2008-2010. We classified the sample according to the different types of foundations and applied the technique known as program decomposition approach (Charnes et al., 1981) to determine which foundational model achieves a better management performance. Subsequently, the work was completed with the two-stage DEA analysis to evaluate the main factors that determine the management performance of these entities for the period of study.ABSTRACTThis paper evaluates the performance of the foundation sector in Spain by applying the non-parametric technique of Data Envelopment Analysis (DEA), proposed by Charnes, Cooper, and Rhodes (1978) and Banker, Charnes, and Cooper (1984). The study is based on a sample of 172 Spanish foundations, framed inside the sub-sectors of care and educational–cultural foundations, both of them relevant in the national foundation sector. In order to measure the performance of these kind of non-profit organisations, we designed a model based on the economic and financial information obtained from the annual accounts for the period 2008–2010. We classified the sample according to the different types of foundations and applied the technique known as programme decomposition approach (Charnes, Cooper, & Rhodes, 1981) to determine which foundational model achieves a better management performance. Subsequently, the work was completed with the two-stage DEA analysis to evaluate the main factors that determine the manage...
De Computis - Revista Española de Historia de la Contabilidad | 2016
Isidoro Guzmán Raja; Manuela Guzmán Raja
espanolLos enclaves portuarios son importantes centros de desarrollo economico, cuya actuacion eficiente es una premisa fundamental de su modelo de negocio para ofrecer adecuadamente los servicios que prestan. En este sentido, el presente trabajo esta dedicado al estudio del rendimiento de los puertos espanoles durante el periodo 1962-1965, los cuales se encontraban gestionados por las entonces denominadas Juntas de Obras del Puerto (en adelante JOP), que hoy en dia conocemos con el apelativo de Autoridades Portuarias (en adelante AP). Sobre un censo de 29 JOP para el periodo objeto de estudio, se aplico la tecnica no parametrica del Analisis Envolvente de Datos (Data Envelopment Analysis, DEA) (Charner et al., 1978; Banker et al., 1984) para determinar las puntuaciones de rendimiento basadas en el trazado de fronteras eficientes por periodos anuales, a partir de la implementacion de un modelo de eficiencia en el que se recogen los principales variables en que se basa el servicio portuario. El trabajo se complementa con el calculo del Indice de Productividad Total de los Factores de Malmquist (Fare et al., 1994), con el fin de conocer la evolucion del cambio productivo, junto por el cambio tecnologico y en eficiencia de los puertos evaluados. EnglishPorts are important centers of economic development, whose efficient performance is a fundamental premise of its business model to adequately provide its services. In this sense, the present paper is devoted to the study of the performance of Spanish ports over the 1962-1965 period, which were managed by the so called Juntas de Obras del Puerto (hereinafter JOP), which today we know with the title of Port Authorities (hereinafter AP). On a census of 29 JOP for the period under study, the nonparametric technique of Data Envelopment Analysis Data Envelopment Analysis (DEA) was applied (Charner et al., 1978; Banker et al, 1984) to calculate the scores based on base the efficient frontiers by year, from the implementation of an efficiency model, which contains the main variables with regard to the port services. The study is complemented by calculating the Total Factor Productivity Index (Fare et al., 1994) in order to know the evolution of productive change, and also, the technical and efficiency change from a dynamic perspective.
Tst: Transportes, Servicios y telecomunicaciones | 2011
José Luis Montoya Chinchilla; Isidoro Guzmán Raja
Revista de Contabilidad | 2014
Carmen María Martínez Franco; Isidoro Guzmán Raja
REVESCO: revista de estudios cooperativos | 2013
Isidoro Guzmán Raja; Aydee Hurtado Garcés; Carmen Ramos Carvajal
De Computis - Revista Española de Historia de la Contabilidad | 2012
José Luis Montoya Chinchilla; Isidoro Guzmán Raja
Revista de Estudios Cooperativos | 2013
Isidoro Guzmán Raja; Aydee Hurtado Garcés; Carmen Ramos Carvajal
Revista Internacional de la Pequeña y Mediana Empresa | 2010
Isidoro Guzmán Raja; Bernabé Escobar Pérez
CIRIEC - España. Revista de economía pública, social y cooperativa | 2010
Bernabé Escobar-Pérez; Isidoro Guzmán Raja
De Computis - Revista Española de Historia de la Contabilidad | 2015
Manuela Guzmán Raja; Isidoro Guzmán Raja