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Creative tourism is a novel segment of the tourism market that may turn into a great opportunity for small cities to attract visitors. Thus, it can be a possible economic and social driver for local development. Despite its potentiality, not much empirical research has been conducted to explore the specific strengths and weaknesses of developing creative tourism in small cities, probably due to the lack of reliable data. Our study aims to fill this gap by using the C3 Index, a composite indicator developed by the Joint Research Center-European Commission, as the data source, and the bootstrap method as a statistical tool to detect significant differences between small and large cities. Our findings reveal that the smallest cities show positive features to foster creative tourism (e.g., they have at least as good cultural infrastructures and cultural participation as the largest cities). However, in some other aspects, small cities still have room to improve (e.g., improvements in local and international connections or further development of the cultural and creative sector).
Mercedes Mareque; Elena De Prada Creo; Marcos Álvarez-Díaz. Exploring Creative Tourism Based on the Cultural and Creative Cities (C3) Index and Using Bootstrap Confidence Intervals. Sustainability 2021, 13, 5145 .
AMA StyleMercedes Mareque, Elena De Prada Creo, Marcos Álvarez-Díaz. Exploring Creative Tourism Based on the Cultural and Creative Cities (C3) Index and Using Bootstrap Confidence Intervals. Sustainability. 2021; 13 (9):5145.
Chicago/Turabian StyleMercedes Mareque; Elena De Prada Creo; Marcos Álvarez-Díaz. 2021. "Exploring Creative Tourism Based on the Cultural and Creative Cities (C3) Index and Using Bootstrap Confidence Intervals." Sustainability 13, no. 9: 5145.
Purpose This study aims to determine whether university students are successfully acquiring or improving skills related to teamwork through a variety of extra-curricular activities, such as sports, music, volunteering, international group work experiences and professional practices. Design/methodology/approach Descriptive statistics have been calculated to evaluate the normal behaviour of the variables. Accidental sampling was used via a cross-curricular study with a quasi-experimental design. An analysis of means was performed using the Student's t-test. Findings The results show the students to have highly developed interpersonal and communication skills, followed by adaptation and decision-making skills. The lowest scores corresponded to coordination and leadership skills. On the other hand, a significant correlation was established between extra-curricular activities and the acquisition of essential teamwork skills. Originality/value This study can confirm the important relation between extra-curricular activities and the acquisition of the teamwork skills that play a vital role in the overall development of our students, as well as for their integration into the job market, with particular emphasis on the acquisition of leadership skills which students are most lacking in, but which have shown to improve with any of the proposed activities. The promotion of the extra-curricular activities by the University, could greatly support our students' soft skills acquisition and complement their education.
Elena De Prada Creo; Mercedes Mareque; Iago Portela-Pino. The acquisition of teamwork skills in university students through extra-curricular activities. Education + Training 2020, 63, 165 -181.
AMA StyleElena De Prada Creo, Mercedes Mareque, Iago Portela-Pino. The acquisition of teamwork skills in university students through extra-curricular activities. Education + Training. 2020; 63 (2):165-181.
Chicago/Turabian StyleElena De Prada Creo; Mercedes Mareque; Iago Portela-Pino. 2020. "The acquisition of teamwork skills in university students through extra-curricular activities." Education + Training 63, no. 2: 165-181.
El objetivo de este estudio es analizar las percepciones de los empleadores y estudiantes universitarios sobre la capacidad técnica y el nivel de adquisición de las competencias transversales desarrolladas a través de las prácticas externas. Además, también se examina el contenido de las memorias de verificación de los grados objeto de estudio con la finalidad de contrastar que incluyen todas las competencias evaluadas en las prácticas externas. Para lo cual se analizan las prácticas externas realizadas por el alumnado de los grados de Ciencias Empresariales y Turismo durante cuatro cursos consecutivos y, se revisan las memorias de verificación de estas titulaciones. Los resultados indican una alta valoración en todas las competencias, destacando el trabajo en equipo. Además, se constata cierta arbitrariedad en el uso de los términos que contienen las memorias de verificación para definir las competencias y en algunos casos incongruencias en su identificación respecto al marco legal vigente.
Mercedes Mareque Álvarez-Santullano; Elena De Prada-Creo; Margarita Pino-Juste. Estudio sobre la capacidad técnica y las competencias transversales desarrolladas en las prácticas externas universitarias. Estudios pedagógicos (Valdivia) 2018, 44, 137 -155.
AMA StyleMercedes Mareque Álvarez-Santullano, Elena De Prada-Creo, Margarita Pino-Juste. Estudio sobre la capacidad técnica y las competencias transversales desarrolladas en las prácticas externas universitarias. Estudios pedagógicos (Valdivia). 2018; 44 (3):137-155.
Chicago/Turabian StyleMercedes Mareque Álvarez-Santullano; Elena De Prada-Creo; Margarita Pino-Juste. 2018. "Estudio sobre la capacidad técnica y las competencias transversales desarrolladas en las prácticas externas universitarias." Estudios pedagógicos (Valdivia) 44, no. 3: 137-155.
This paper analyzes whether the Financial Fair Play (FFP) regulations set by Union of European Football Associations (UEFA) have influenced the auditing fees charged to football clubs. In addition, it explores the determinants of audit fees. We used a two-sample t-test with equal variances to determine whether differences are present. After this, we carried out a panel data regression with the clubs fix effect to estimate the determinants of audit fees in football clubs. Our findings revealed an increase of audit fees after the implementation of FFP regulations. On top of that, audit fees were explained by the presence of foreign investors if the audit firm was one of the Big 4 and if the auditor was a woman. The regulation change has had an impact on the audit fees charged by auditors for their services. However, this increase may be compensated over future years given the improving financial situation of clubs; therefore, the auditors’ risk diminishes and subsequent audit fees may be reduced. UEFA should monitor audit fees as well as the quality of the audit reports, which have become crucial to obtaining the license to participate in UEFA competitions.
Mercedes Mareque; Angel Barajas; Francisco Lopez-Corrales. The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football. International Journal of Financial Studies 2018, 6, 92 .
AMA StyleMercedes Mareque, Angel Barajas, Francisco Lopez-Corrales. The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football. International Journal of Financial Studies. 2018; 6 (4):92.
Chicago/Turabian StyleMercedes Mareque; Angel Barajas; Francisco Lopez-Corrales. 2018. "The Impact of Union of European Football Associations (UEFA) Financial Fair Play Regulation on Audit Fees: Evidence from Spanish Football." International Journal of Financial Studies 6, no. 4: 92.
The current world financial crisis is causing real difficulties in the operation of firms and has generated renewed interest in audit reports. This study aims to analyse the impact of the financial crisis on the audit reports issued by auditors. We focus especially on those reports that contain questions relating to going concern situations. The sample analysed is formed by 2935 audit reports of unlisted Spanish firms for the years 2007–2010. From the results obtained we can affirm that the crisis being suffered by Spanish firms has not gone unnoticed by audit professionals. Our research reveals that as the crisis in Spain has worsened, the proportion of reports that include references to going concern situations has increased in comparison with 2007, when the financial crisis had not become manifest in Spain. The sectors of the Spanish economy most affected by the crisis are real estate and construction. Taking into account whether the audit firm issuing the report is Big-4 or Non-Big-4, no significant differences can be appreciated in the percentage of reports issued with going concern qualifications before the start of the crisis (2007) and during the crisis (2008–2010).
Mercedes Mareque; Francisco López-Corrales; Aurea Pedrosa. Audit reporting for going concern in Spain during the global financial crisis. Economic Research-Ekonomska Istraživanja 2017, 30, 154 -183.
AMA StyleMercedes Mareque, Francisco López-Corrales, Aurea Pedrosa. Audit reporting for going concern in Spain during the global financial crisis. Economic Research-Ekonomska Istraživanja. 2017; 30 (1):154-183.
Chicago/Turabian StyleMercedes Mareque; Francisco López-Corrales; Aurea Pedrosa. 2017. "Audit reporting for going concern in Spain during the global financial crisis." Economic Research-Ekonomska Istraživanja 30, no. 1: 154-183.
The objective of this paper is to analyse whether auditors comply with the standards currently in force when writing audit reports in Spain. We try to obtain evidence for the relationship of the errors contained in the report with the type of opinion figuring in it, and with the auditor issuing it. This study is based on a sample of 1236 reports selected by the stratified random sampling method, for the period 2004–2007. Once we had defined the dependent variable, the number of errors committed in the report, the independent variables, the type of auditor and type of opinion, we tested the hypotheses by means of a regression analysis with the aim of estimating the average number of errors that can be found in a report according to the variables described. The results obtained permit us to conclude that reports with a qualified opinion contain a greater number of errors, and that they are committed to a greater extent by individual auditors than by companies and by multinationals.
Mercedes Mareque; Francisco López-Corrales; Gloria Fiestras. Do auditors make mistakes when they write audit reports? An empirical study applied to Spanish non-listed firms. Economic Research-Ekonomska Istraživanja 2015, 28, 204 -225.
AMA StyleMercedes Mareque, Francisco López-Corrales, Gloria Fiestras. Do auditors make mistakes when they write audit reports? An empirical study applied to Spanish non-listed firms. Economic Research-Ekonomska Istraživanja. 2015; 28 (1):204-225.
Chicago/Turabian StyleMercedes Mareque; Francisco López-Corrales; Gloria Fiestras. 2015. "Do auditors make mistakes when they write audit reports? An empirical study applied to Spanish non-listed firms." Economic Research-Ekonomska Istraživanja 28, no. 1: 204-225.