Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera

Marín-Hernández, Salvador; Ortiz-Martínez, Esther; Santos Jaén, José Manuel

Publication:
Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera

dc.contributor.author	Marín-Hernández, Salvador
dc.contributor.author	Ortiz-Martínez, Esther
dc.contributor.author	Santos Jaén, José Manuel
dc.contributor.department	Economía Financiera y Contabilidad
dc.date.accessioned	2023-11-07T23:11:44Z
dc.date.available	2023-11-07T23:11:44Z
dc.date.issued	2021
dc.description	©2021 This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/ This document is the Published, version of a Published Work that appeared in final form in Investigaciones Regionales – Journal of Regional Research. To access the final edited and published work see https://doi.org/10.38191/iirr-jorr.21.020
dc.description.abstract	El objetivo del artículo es analizar si existen diferencias en indicadores económico-financieros de los Centros Especiales de Empleo (CEE), en base a si fueron constituidos con ánimo de lucro o con fines sociales. Para ello se ha elaborado una base de datos con 166 cuentas anuales de los CEE de la Región de Murcia para el período 2012-2016, con la que realizar un análisis descriptivo y explicativo de sus principales ratios económico-financieros. Los resultados permiten concluir que, si bien el tipo de CEE no determina directamente su rentabilidad, sí que aparecen diferencias significativas en liquidez y solvencia en base a la iniciativa con la que han sido constituidos los CEE.	esp
dc.description.abstract	The objective of this paper is to analyze if there are differences in the core economic indicators of the special employment centers depending on, if they were created to obtain profit, or with social goals. We have created a database with 166 financial statements of the special employment centers from the Region of Murcia for the period 2012-2016. We have done a descriptive and explicative analysis of these data using the core economic and financial ratios. The obtained results have allowed us to conclude that the different orientation of the special employment centers doesn´t have direct effects on the profitability, but there are significant differences in their liquidity and solvency depending on the CEE type	eng
dc.format	application/pdf	es_ES
dc.format.extent	24
dc.identifier.citation	Investigaciones Regionales – Journal of Regional Research (2021/3) 51: 83-105
dc.identifier.doi	https://doi.org/10.38191/iirr-jorr.21.020
dc.identifier.issn	1695-7253
dc.identifier.uri	http://hdl.handle.net/10201/135448
dc.language	spa	es_ES
dc.relation	Sin financiación externa a la Universidad
dc.relation.isreferencedby	ED_IDENTRADA=1204
dc.rights	info:eu-repo/semantics/openAccess
dc.rights	Attribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject	Centro Especial de Empleo
dc.subject	Rentabilidad
dc.subject	Liquidez
dc.subject	Solvencia
dc.subject	Discapacidad
dc.subject	Special Employment Centers
dc.subject	Profitability
dc.subject	Liquidity
dc.subject	Solvency
dc.subject	Disability
dc.title	Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera	es_ES
dc.title.alternative	Special employment centers, Profitable or social objective? An study of their economic and financial situation	eng
dc.type	info:eu-repo/semantics/article	es_ES
dspace.entity.type	Publication	es
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