vol. 10 núm. 2 (2021)

Urban mobility is one of the most important factors, not only for the correct planning of cities, but also for the sustainable management of domestic transport. Numerous initiatives have been launched to improve levels of urban congestion and pollution. In Spain, a shared-use electric skateboard system has been implemented through a mobile app. In 2020, given its successful results, this initiative has been extended to up to 11 large Spanish cities. The objective of this article is to apply different investment project valuation models to an urban electric motorcycle rental company, in order to evaluate which of these models presents the best economic and financial scenario for the company.

Active employment policies are a form of public sector intervention aimed at reducing unemployment, conceived as a market failure. In a context of limited resources for public administrations, evaluating the economic and social impact (and monetizing it) of these policies is a requirement to optimize the allocation of resources and promote higher levels of governance. Using the Cost-Benefit Analysis and the SROI, an approach is made to the economic quantification of the impact of the 2016-2018 Local Employment Plan of the Provincial Council of A Coruña (Spain).

Financial management decisions are made by people, and people, in all instances, are shaped by their behavioral traits. Here we provide extensive insight on the theoretical and empirical analysis made on cognitive biases and their influence on financial decisions. To provide a systematic exposition, we set three broad categories: heuristics and biases, choices (including framing and preferences) and social factors. We then describe the main biases within each category and provide an extensive revision of the main theoretical and empirical developments about their impact on financial decisions.

Small and medium-sized enterprises (SMEs) have greater difficulties than large ones to obtain financing, which affects their capacity for growth and sustainability. In this context, alternative markets emerge as unofficial markets that are oriented to SMEs and that seek to help meet their financing needs. This article analyzes the antecedents of these markets, the main figures that comprise them and their classification, taking into account the archetype of regulation that they adopt. Likewise, it explains what are the problems that these markets currently have and various possible solutions are provided. Finally, the evolution of alternative markets in the world is studied, paying special attention to North America, Western Europe and East Asia.

The article presents the results of an investigation that aims to evaluate the financial performance of small and medium-sized companies in the dairy product manufacturing sector in Colombia in the 2014-2019 period, following as a methodology the analysis of accounting and value management indicators. that measure its growth, efficiency, efficacy and effectiveness. It is found that the SME in this sector achieves an average accounting performance in the six-year period, being higher in the medium-sized company because it is more efficacy in managing costs and expenses, even if it is not more efficient in the use of assets, or the one that use higher financial leverage. However, SMEs destroy economic added value (EVA) because the cost of financial resources is higher than the return on operating net assets, although in medium-sized companies this difference is lower.

COVID has largely affected organizations and individuals. The current study explores the effect of covid on food industries in the Middle East. We have found that during the pandemic, people tend to choose eating home-cooked meals instead of ordering from restaurants as they think it is “unsafe” to do so. This resulted in an improvement in their cooking skills. Additionally, it is clear that the availability of essential foodstuff hasn’t been majorly affected by the outbreak. Our observations strongly support the fact that people are spending more money on groceries than they used to before the outbreak, and the majority prefers to do so through applications and websites that offer delivery of groceries. This study indicates a development of new digital markets that support the integration of multiple food channels and easy food ordering systems.

The present article made a theoretical and empirical analysis in to assess the level of financial literacy and digital financial literacy in the European Union, with emphasis on the potential discrepancies that might exist between different countries within the EU, as well as to investigate general attitudes towards novel FinTech solutions, crypto currencies and digital money. desk research was used to analyze data regarding financial literacy, digital literacy, financial behavior, digital technology adoption, the use of Internet Banking solutions and knowledge and attitudes towards crypto currencies in the European union. Data was collected via the Internet from various sources: Eurostat, OECD, ING.