{"id":113789,"date":"2013-04-02T00:00:00","date_gmt":"2013-04-02T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-informacion-sobre-recursos-humanos-en-el-informe-de-gestion-de-las-empresas-espanolas-pertenecientes-al-ibex-35-entre-2005-y-2009\/"},"modified":"2013-04-02T00:00:00","modified_gmt":"2013-04-02T00:00:00","slug":"la-informacion-sobre-recursos-humanos-en-el-informe-de-gestion-de-las-empresas-espanolas-pertenecientes-al-ibex-35-entre-2005-y-2009","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-economica\/la-informacion-sobre-recursos-humanos-en-el-informe-de-gestion-de-las-empresas-espanolas-pertenecientes-al-ibex-35-entre-2005-y-2009\/","title":{"rendered":"La informaci\u00f3n sobre recursos humanos en el informe de gesti\u00f3n de las empresas espa\u00f1olas pertenecientes al ibex 35 entre 2005 y 2009"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ainhoa Saitua Iribar <\/strong><\/h2>\n<p>El objetivo principal de esta tesis consiste en avanzar en el conocimiento para lograr una mejora en las pr\u00e1cticas de divulgaci\u00f3n de informaci\u00f3n sobre recursos humanos en los informes de gesti\u00f3n que acompa\u00f1an a las cuentas anuales de las empresas. Para ello, se revisa el marco te\u00f3rico relativo a la divulgaci\u00f3n de informaci\u00f3n narrativa financiera y no financiera en general y, en concreto, las diversas propuestas o corrientes te\u00f3ricas relativas al \u00e1rea de recursos humanos, as\u00ed como el marco normativo relativo al informe de gesti\u00f3n, tanto a nivel nacional como internacional. Finalmente, analizamos c\u00f3mo son las pr\u00e1cticas de divulgaci\u00f3n de informaci\u00f3n sobre recursos humanos en el informe de gesti\u00f3n de las empresas cotizadas en el ibex-35 en el periodo 2005-2009, tomando como referencia el proyecto de normalizaci\u00f3n management commentary del iasb. La cantidad de informaci\u00f3n en conjunto ha resultado ser baja, y aunque ha aumentado en t\u00e9rminos absolutos, a lo largo del periodo analizado presenta una disminuci\u00f3n porcentual respecto del informe de gesti\u00f3n general. Por otro lado, la calidad de la informaci\u00f3n divulgada se ha mostrado baja puesto que es esencialmente cualitativa e hist\u00f3rica con escasa presencia de informaci\u00f3n cuantitativa e indicadores que puedan facilitar la comparabilidad, y escasa presencia de informaci\u00f3n que mire a futuro y pueda ayudar a valorar la capacidad de la empresa para crear valor a largo plazo, lo que merma la utilidad de la informaci\u00f3n para los usuarios de cara a tomar decisiones econ\u00f3micas<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La informaci\u00f3n sobre recursos humanos en el informe de gesti\u00f3n de las empresas espa\u00f1olas pertenecientes al ibex 35 entre 2005 y 2009<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La informaci\u00f3n sobre recursos humanos en el informe de gesti\u00f3n de las empresas espa\u00f1olas pertenecientes al ibex 35 entre 2005 y 2009 <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ainhoa Saitua Iribar <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 04\/02\/2013<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li> Andicoechea Arondo Miren Lorea<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 ignacio Martinez churiaque <\/li>\n<li>bego\u00f1a Giner inchausti (vocal)<\/li>\n<li>Manuel Larran Jorge (vocal)<\/li>\n<li>Jos\u00e9 Antonio Lainez gadea (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ainhoa Saitua Iribar El objetivo principal de esta tesis consiste en avanzar en el conocimiento para lograr [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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