Browsing by Subject "Renting"

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    La explotación de los molinos del puente mayor de Tudela (1350-1432)
    (2015-12-18) Burguete Gorosquieta, Mikel
    The stone bridge of Tudela, built during the reigns of Kings Sancho VI -also known as "The Wise King"- and Sancho VII -called "The Strong King"- served as a platform to raise a series of flour mills, which already existed in a previous bridge from the Islamic period. The use of these mills is documented since the 10 th century and in the period covered in our study, many of them had clear Arab reminiscences in their names, the meaning of which has been analyzed in this study. This paper addresses also the different types of exploitation in the mills of the bridge of Tudela in the 14th and 15th centuries. On the other hand, the transformation in the year 1387 of a flour mill into a fulling mill -along with the creation of a dyeing house and a cloth puller in the surroundings of the bridge- fits within a framework of economic growth and promotion of production driven by Carlos II.
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    Old financial instruments in new circular models : Applied environmental accounting in the banking sector for reporting in a circular economy
    (Universidad de Murcia, Servicio de publicaciones, 2023) Marco Fondevila, Miguel; Benito Bentué, Darío; Scarpellini, Sabina
    The role of commercial banks and financial institutions has been described as crucial for the circular economy since they are key actors in financing companies and projects. The facilitating potential of some financial instruments managed by the financial sector has not been studied in connection to extending the circular economy in the environmental accounting framework. Particularly, the renting contracts service,which has been associated with more sustainable performance, shows interesting circular characteristics for servitization and the sharing economy. By studying the details of renting contracts of a financial institution over 18 years as a case study in Spain,this research demonstrates how this type of service, applied to vehicles, can render important benefits interms of use of resources, environmental impact, energy efficiency and reduced carbon emissions. Measuring these cuantitative impacts and reporting about them is important from an environmental accounting basis and in the framework of the European Union taxonomy for sustainable finance.The results obtained from the stakeholders perspective highlight the pivotal role of existing financial instruments and the need for new metrics for reporting linked to the servitization of the economy as a specific circular issue. This paper contributes to the academic literature by bringing empirical results to a still recentline of research. For practitioners, we provide innovative metrics for circular economy in the financial sector,and for policy makers, this research highlights the wider role of financial institutions in promoting circular economy within the sustainability framework