Capital Intelectual en el ámbito jurídico y en el sector hotelero cubano
The objective was to assess intellectual capital including its legal scope in the hotel sector in Cuba. A case study was developed, applying an analytical research, with a longitudinal design. The Vega-Rivero model and procedure were used to measure intellectual capital. In addition, the expert meth...
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2023
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| Source: | Jurídicas CUC, ISSN 2389-7716, Vol. 19, Nº. 1, 2023 (Ejemplar dedicado a: Jurídicas CUC 2023; 163–196), pags. 9-34 |
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dialnet-ar-18-ART00015842702023-03-08Capital Intelectual en el ámbito jurídico y en el sector hotelero cubanoVega Falcón, VladimirNavarro, Mercedes CarolinaAbril Flores, JorgeColcha Ortiz, RaquelCapital intelectualámbito jurídicoactivos intangiblessector hoteleromodelo Vega-RiveroIntellectual capitalLegal ambitIntangible assetsHotel sectorVega-Rivero modelThe objective was to assess intellectual capital including its legal scope in the hotel sector in Cuba. A case study was developed, applying an analytical research, with a longitudinal design. The Vega-Rivero model and procedure were used to measure intellectual capital. In addition, the expert method was applied to weight the calculations made, processing the information with the support of Microsoft Excel 2019 and SPSS software version 26. As a result, it is indicated that the measurement of intellectual capital showed an increase of 299.28 USD in the hotel under study when comparing the two months studied. Likewise, the adaptation of the Cuban legal environment to the requirements of the environment is rectified. It is concluded that the measurement of intellectual capital ratified the validity of the Vega-Rivero model and procedure; the results serve as support for future studies focused on measuring intellectual capital in hotel entities.El objetivo fue valorar el capital intelectual incluyendo su ámbito jurídico en el sector hotelero en Cuba. Se desarrolló un estudio de caso, aplicando una investigación analítica, con diseño longitudinal. Se utilizó el modelo y procedimiento Vega-Rivero para la medición del capital intelectual. Además, se aplicó el método de expertos para ponderar los cálculos realizados, procesándose la información con el apoyo de Microsoft Excel 2019 y el software SPSS versión 26. Como resultado se indica que la medición del capital intelectual evidenció un aumento en 299.28 USD en el hotel objeto de estudio al compararse los dos meses estudiados. Así mismo, se rectifica la adaptación del ámbito jurídico cubano a las exigencias del entorno. Se concluye, que la medición del capital intelectual ratificó la validez modelo y procedimiento Vega-Rivero; los resultados sirven de soporte para futuros estudios enfocados a medir el capital intelectual en entidades hoteleras.2023text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8833827(Revista) ISSN 1692-3030(Revista) ISSN 2389-7716Jurídicas CUC, ISSN 2389-7716, Vol. 19, Nº. 1, 2023 (Ejemplar dedicado a: Jurídicas CUC 2023; 163–196), pags. 9-34spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Jurídicas CUC, ISSN 2389-7716, Vol. 19, Nº. 1, 2023 (Ejemplar dedicado a: Jurídicas CUC 2023; 163–196), pags. 9-34
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| language |
Spanish
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| topic |
Capital intelectual
ámbito jurídico activos intangibles sector hotelero modelo Vega-Rivero Intellectual capital Legal ambit Intangible assets Hotel sector Vega-Rivero model |
| spellingShingle |
Capital intelectual
ámbito jurídico activos intangibles sector hotelero modelo Vega-Rivero Intellectual capital Legal ambit Intangible assets Hotel sector Vega-Rivero model Vega Falcón, Vladimir Navarro, Mercedes Carolina Abril Flores, Jorge Colcha Ortiz, Raquel Capital Intelectual en el ámbito jurídico y en el sector hotelero cubano |
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The objective was to assess intellectual capital including its legal scope in the hotel sector in Cuba. A case study was developed, applying an analytical research, with a longitudinal design. The Vega-Rivero model and procedure were used to measure intellectual capital. In addition, the expert method was applied to weight the calculations made, processing the information with the support of Microsoft Excel 2019 and SPSS software version 26. As a result, it is indicated that the measurement of intellectual capital showed an increase of 299.28 USD in the hotel under study when comparing the two months studied. Likewise, the adaptation of the Cuban legal environment to the requirements of the environment is rectified. It is concluded that the measurement of intellectual capital ratified the validity of the Vega-Rivero model and procedure; the results serve as support for future studies focused on measuring intellectual capital in hotel entities.
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| format |
Article
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| author |
Vega Falcón, Vladimir
Navarro, Mercedes Carolina Abril Flores, Jorge Colcha Ortiz, Raquel |
| author_facet |
Vega Falcón, Vladimir
Navarro, Mercedes Carolina Abril Flores, Jorge Colcha Ortiz, Raquel |
| author_sort |
Vega Falcón, Vladimir
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| title |
Capital Intelectual en el ámbito jurídico y en el sector hotelero cubano
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| title_short |
Capital Intelectual en el ámbito jurídico y en el sector hotelero cubano
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| title_full |
Capital Intelectual en el ámbito jurídico y en el sector hotelero cubano
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| title_fullStr |
Capital Intelectual en el ámbito jurídico y en el sector hotelero cubano
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| title_full_unstemmed |
Capital Intelectual en el ámbito jurídico y en el sector hotelero cubano
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| title_sort |
capital intelectual en el ámbito jurídico y en el sector hotelero cubano
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| publishDate |
2023
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=8833827
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| _version_ |
1759948173733789696
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