Articles publicats en revistes (Empresa)

URI permanent per a aquesta col·leccióhttps://hdl.handle.net/2445/21571

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Quantum geometric-entropic optimization for customer lifetime value prediction: convergence theory and an empirical study on transactional retail data
(Taylor & Francis, 2026-05-11) Ferrara, Massimiliano; Sáez Ortuño, Laura; Forgas Coll, Santiago; Fabila-Fabián, Jorge Refugio; Martín Isla, Carlos; Lekadir, Karim, 1977-
Predicting customer churn from transactional data is a central problem in management science, with direct implications for retention strategy, revenue forecasting, and resource allocation. This paper introduces Quantum Geometric-Entropic Optimization (Q-GEO), a framework that integrates Geometric-Entropic Optimization – combining Riemannian gradient methods with entropy-regularized optimal transport – into the training of variational quantum kernels for classification. The algorithm operates on a parameter manifold equipped with a Fisher-Wasserstein metric and incorporates Sinkhorn-type projections to enforce distributional coherence on the quantum feature space. We establish three theoretical contributions: (i) a convergence theorem for Q-GEO-trained variational quantum kernels under a combined Polyak–Łojasiewicz and Sinkhorn contraction framework, yielding linear convergence in the Riemannian condition number plus geometric contraction of the Sinkhorn residual; (ii) a margin amplification result showing that GEO-trained quantum embeddings achieve improved separation bounds over Euclidean-trained counterparts due to the spectral regularization provided by the Wasserstein component of the Fisher-Wasserstein metric; and (iii) a distributional stability result proving that Sinkhorn-projected quantum kernel matrices preserve a doubly stochastic spectral structure that mitigates kernel collapse in imbalanced settings. We validate the framework on the UCI Online Retail II dataset ( =5,942 customers, d=11 RFM-extended features, churn rate ≈37%), a publicly available transactional benchmark. Under nested cross-validation, Q-GEO achieves 0.8614 accuracy, 0.8103 precision, 0.7891 recall, 0.7996 F1, and 0.9047 ROC AUC, outperforming both classical baselines (including logistic regression, random forest, XGBoost, and CatBoost) and standard variational quantum kernel methods. We complement the accuracy analysis with SHAP-based explainability, computation time comparisons, and a detailed feature engineering appendix to support interpretability and reproducibility. We interpret these results as evidence that geometric optimization principles can materially enhance quantum machine learning for management science applications.
Institutional quality, cultural values and digital transformation in MSMEs: the moderating role of uncertainty avoidance in emerging economies
(Emerald Publishing, 2026-04-28) Clemente Almendros, José Antonio; Ivan Pastor Sanz; Nicoara-Popescu, Doriana; Somohano Rodriguez, Francisco M.
Purpose -- Micro, small and medium-sized enterprises (MSMEs) digital adoption exhibits significant disparities across nations. We extend beyond traditional approaches by examining both the separate and combined effects of institutional settings and society's risk aversion on digital transformation. We focus on uncertainty avoidance (UA), as it captures societal attitudes toward risk and change, being aspects inherently linked to digital transformation processes. Design/methodology/approach -- Using data from 17,498 Ibero-American MSMEs, our results reveal that favorable institutional environments positively influence digital transformation, while high UA hinders it. Findings -- Additionally, we find a significant moderating effect: as UA increases, the positive impact of institutional quality on digital adoption diminishes. Originality/value -- These findings suggest societal attitudes toward uncertainty and risk can override institutional support for digital transformation, even in strong institutional frameworks.
Integrating I4.0 and Sustainability in the Supply Chains of MSMEs: A Practical Guide based on a Multiple Case Study
(Emerald Publishing) Machado, Eduardo; Scavarda, Luiz Felipe; Caiado, Rodrigo Goyannes Gusmão; Nascimento, Daniel Luiz de Mattos
Purpose – This study develops empirically grounded guidance to support the integration of Industry 4.0 and sustainability (S-I4.0) within the supply chains of micro, small, and medium-sized enterprises (MSMEs), an often-overlooked segment in digital transformation literature. Design/methodology/approach – This study employs a multiple-case approach to conduct empirical research with six enterprises, three micro/small and three medium-sized, using the analytical lenses of Practice-Based View (PBV) and Dynamic Capabilities Theory (DCT). Findings – The study presents a ten-step, PDCA-based guide for MSMEs to implement S-I4.0, integrating PBV and DCT theories to enhance firms’ ability to sense and respond to external changes, enabling sustainable digital transformation across different enterprise sizes. Research limitations/implications – While offering valuable insights, this research relies on a narrow indicator set and a limited case scope, which may limit generalizability and highlight the value of broader, mixed-method approaches for future studies on MSMEs. Practical implications – The framework equips MSME practitioners with a structured and actionable roadmap for implementing S-I4.0, aligning technological innovation with sustainability goals. By addressing the specific challenges faced by MSMEs, it provides context-sensitive, evidence-based guidance to support their transition toward more sustainable and digitally integrated supply chains. Social implications – The study equips policymakers and stakeholders to support MSMEs, vital to national economies, by addressing structural challenges and enabling inclusive, sustainable digital transformation, especially in emerging economies where resource constraints and institutional gaps persist. Originality/value – This study presents an original, empirically validated framework tailored to the distinct characteristics of micro and small enterprises and medium enterprises, addressing a critical gap in theory-driven, practical guidance for MSMEs integrating S-I4.0 into their supply chains.
Unveiling the role of service quality in the quick service restaurant sector: An integrative review
(Elsevier B.V., 2026-01-01) Mendocilla Meregildo, Mario; Miravitlles Matamoros, Paloma; Matute, Jorge
This study methodically examines the extant literature on service quality assessment in the Quick-Service Restaurant (QSR) sector to gain a deeper understanding of its role in this particular sector and to identify consistent criteria for its future assessment and management by scholars and practitioners. An integrative review method is used to synthesize the literature from 1990 to 2024 and offer fresh insights and perspectives through critical analysis. A total of 108 studies assessing perceptions of service quality have been identified, of which nine identify factors that drive service quality, 69 assess the effects of service quality on various attitudinal and behavioral responses of customers, and only ten assess moderating effects on the relationships between service quality and various customer responses. However, this review reveals that only one study has evaluated items related to self-ordering technologies when measuring perceived service quality. The primary contribution is the presentation of a conceptual landscape of service quality in the QSR context, along with recommended guidelines for assessing service quality. Additionally, ten avenues for future research are proposed.
A systematic literature review of the Pay-What-You-Want pricing under PRISMA protocol
(Elsevier España, 2025-01-01) Güzel, Oktay; Vizuete Luciano, Emilio; Merigó Lindahl, José M.
This study aims to systematically examine the Pay-What-You-Want (PWYW) pricing model, which has become increasingly popular among innovative strategies. The PWYW model offers an unconventional approach by giving consumers the power to determine the price they want for the goods or services provided. However, the scattered nature of existing research makes it challenging to understand this model's dynamics fully. Using the PRISMA protocol, this systematic review of 106 articles reveals the key actors, theoretical frameworks used, and methodological trends in the known aspects of the field. In addition, the findings highlight the potential advantages of PWYW pricing (e.g., transparency and customer preference) while revealing critical gaps in the current knowledge. This study is important because it provides a holistic perspective on the PWYW pricing model literature, which seems to be a significant deficiency. The study emphasizes the need to investigate understudied areas, such as the sustainability of PWYW and the interaction of factors affecting payment behaviors. This review guides how PWYW practices can be managed effectively in a changing business world, helping businesses navigate their future implementation.
Digital Cancer Communication Strategies in Spain: Differences Between Public and Private Hospitals and the Role of Cultural Sensitivity
(John Wiley & Sons, 2026-03-26) Ravenda, Diego; Valencia Silva, Maika; Argilés Bosch, Josep M.; García Blandón, Josep
This study explores the dynamics of cancer communication on Facebook by Spanish hospitals, analysing 8061 posts through sophisticated textual analysis and regression methodologies. It identifies divergent strategies between private and public hospitals, with private institutions emphasising cancer risks and prevention to appeal to a health-conscious audience, reflecting market orientation and behaviour-change constructs related to perceived threat and efficacy. The research uncovers culturally sensitive aspects in these communications, particularly concerning dietary risks, which are subtly moderated in their tone, suggesting an adaptation to align with cultural norms. By providing a nuanced understanding of digital healthcare discourse, this research contributes to theories on market orientation, cultural sensitivity and risk communication. These findings are pivotal for healthcare administrators and policymakers, underscoring the necessity for strategic, culturally informed communication in healthcare and highlighting the crucial balance between market-driven strategies and ethical considerations in public health messaging.
Communicating operational excellence 5.0: evidence from CSRD sustainability disclosures
(Emerald Publishing, 2026-03-26) Sáez Ortuño, Laura; Huertas García, Rubén; Forgas Coll, Santiago; Sánchez-García, Javier
This study examines how Spanish insurance companies implement Operational Excellence 5.0 (OE 5.0) by analysing their corporate sustainability reports aligned with the EU CSRD framework. Using Elasticsearch—with inverted indexing, BM25 scoring and vector search—the annual reports of six insurers were assessed to detect textual emphasis on SDGs 8, 9 and 12 through a transparent, dictionary‑based method. The findings reveal substantial variation in OE 5.0 engagement: Allianz Partners and MAPFRE show strong alignment with multiple SDGs, while others, such as AXA Insurance, display a more selective approach, especially regarding responsible consumption. This uneven adoption appears tied to organisational priorities and available resources. Although limited to six insurers and two reporting years (2023–2024), the study demonstrates the value of automated text analysis as a diagnostic tool for evaluating OE 5.0 implementation and contributes to emerging research linking information‑retrieval technologies with continuous‑improvement approaches in Lean Six Sigma and Industry 5.0.
Beyond intentions to apply the circular economy: Segmenting generation Z’s recycling behaviour through personality and decision-making styles
(Elsevier España, 2026-03-02) Huertas García, Rubén; Sáez Ortuño, Laura; Forgas Coll, Santiago; Sánchez García, Javier
Recycling is a fundamental component of the circular economy. It is implemented in urban waste management services through citizen co-production, infrastructure provision, and communication promotion. This study examines the psychological and situational determinants of recycling among Generation Z within an expanded Theory of Planned Behaviour (TPB) framework, translating the findings into pragmatic, technology-based, and entrepreneurship-oriented proposals. Using a mixed-methods design, we first tested a simultaneous equation model with data from 826 young Spaniards in Barcelona and evaluated the moderating role of the Big Five personality traits and intuitive-rational processing style. Subsequently, we conducted 36 in-depth interviews to explore in greater depth the mechanisms, barriers, and frictions in the service system. The results show that moral norms are the strongest predictor of intention, and that intention is the main driver of behaviour, while situational factors weaken it. Moderating variables reveal heterogeneous behaviour patterns, with each segment systematically modulating the causal pathways within the TPB model. Focusing on the application of circular economy programmes, the study identifies the most appropriate messages to promote greater engagement in recycling among different segments of young citizens.
Brand perception and the role of the point of sale in the experience of purchase: Case study
(Universidad de Palermo, 2024-12-31) Fondevila Gascón, Joan Francesc; Martín Guart, Ramon; Gutiérrez Aragón, Óscar, 1969-; Caro Tarrés, Mireia
Brand perception and its application in the point of sale are innovative study objects. Relationship between them and possible effects are a focus of monetization and performance in the Broadband Society context. The well-known brand Zara tops the sales record of the multinational Inditex. This brand produces 70% of the sales of the whole group. Far from making use of traditional marketing, Zara turns out to be an expert brand in the application of sensory techniques, through the senses, and in creating an experience for consumers, as a buying impulse and especially treating the consumer as an emotional subject, connecting the consumer with the brand and promoting an emotional bond. These aspects are reflected in the points of sale of the brand, especially in the so-called Flagships or concept stores. Methodology is a case study, using a quantitative technique, using a survey. We analyze the brand’s Flagship stores, as a point of direct contact with the consumer, trying to understand the relationship between perception and of the brand by the public, with respect to these iconic stores. We conclude the main elements that help shape the perception of the brand in Flagships stores are the combination of colours, brightness, shop window and fragrance.
The impact of FinTech on bank performance: A systematic literature review
(Elsevier B.V., 2025-12-01) Xu, Feng; Kasperskaya, Yulia; Sagarra Garcia, Martí
This paper investigates the impact of financial technology (FinTech) on bank performance through a comprehensive bibliometric analysis of publications from the Web of Science Core Collection Database published between 2015 and July 2024. The study employs the R-package litsearchr for keyword search string development and uses VosViewer and Bibliometrix for science mapping and network analysis. The research addresses five key questions, including research trends, influential authors and sources, geographical influences, notable research clusters, and the aspects of bank performance affected by FinTech. The paper proposes four future research directions, suggesting the exploration of alternative bank performance metrics, greater regional focus, the investigation of emerging themes such as financial inclusion and the role of entrepreneurship, and advances in methodologies. This article contributes to significantly enhancing the understanding of how FinTech is reshaping the banking industry and providing a robust foundation for future research to build upon, making it a valuable resource for both academics and practitioners interested in the intersection of technology and finance.
Engage employees to engage customers: The role of the internal branding in fashion in retail
(Universidad de Palermo, 2023-10-02) Fondevila Gascón, Joan Francesc; Mir Bernal, Pedro; Sanmiguel, Patricia; Sádaba Garraza, Teresa; Vila Márquez, Fátima
Companies must share their brand values to employees. When employees clearly understand brand positioning and values, they are more likely to be emotionally engaged. Internal branding leads to a better fulfillment of the brand promise and therefore a better deliverance of the firm to the outside. This paper explores if internal branding is a common practice, how internal branding is in the day-to-day life of retailing companies and its potential to improve commitment from the employee’s perspective. A survey and an in-depth interview were conducted with 63 employees in different major Spanish fashion and retail players. The study provides findings about how employee’s commitment increases with internal branding, and the lack of strategy alignment in companies that don’t use internal branding.
Tourism and coexistence between branded and natural wines: the case of Calonge i Sant Antoni
(Elsevier, 2025-10-01) Noguer Juncà, Ester, 1983-; Crespi Vallbona, Montserrat
Fascination with wine, as well as its culture and production, has contributed to the recent boom in the economic and tourism sectors.<span style="color:black"> This research analyzes, from a supply-side perspective, the territorial development strategies underlying wine production and commercialization in the form of a case study of the New Wine Festival and the Farmer Wine Festival, two </span>events that are held every November in the town of Calonge i Sant Antoni (Catalonia), once that year’s first wine has been produced. Primary data is collected via direct observation and 15 semi-structured interviews with local (branded) winegrowers, farmer wine agribusinesses, and representatives of administrations and associations that are actively involved in the organization of these festivals. The findings underscore the collaboration between coexisting quality-certified winegrowers and agribusinesses, which together support the town’s wine identity and culture. The public administration’s interest in leveraging cultural events to promote economic and socio-cultural synergies between the local population and visitors is also highlighted. This paper contributes to the literature by acknowledging the need to create networks among all wine producers to promote the local identity and make the town more competitive by offering authentic and unique experiences. The findings should also help the public sector to identify the strengths and weaknesses of local wine producers, in order to bolster their authenticity, socio-cultural value, financial profits, and status as tourist destinations
Impact of artificial intelligence adoption on quality management in service organizations: A multi-case study
(Taylor & Francis) Tortorella, Guilherme Luz; Gaiardell, Paolo; Moyano Fuentes, Jose; Maqueira Marín, Juan Manuel; Filho, Moacir Godinho; Nascimento, Daniel Luiz de Mattos
This study empirically examines the effects of artificial intelligence (AI) integration into quality management (QM) processes of service organizations. A multi-case study in service organizations of different types was conducted. We utilized multiple sources of evidence to analyze and triangulate findings, yielding the development of propositions in light of the Dynamic Capabilities theory. Our findings indicated that AI adoption positively supports QM, especially in terms of the organization’s ability to quickly learn and create new quality control and assurance solutions/procedures from this learning (sensing), and to integrate them into organizational processes and routines (seizing). The identification of the impact of AI adoption on QM helps service organizations anticipate potential issues and address adequate countermeasures to reinforce their QM processes towards superior performance results.
Quantitative analysis of university absenteeism: The case of the Faculty of Economics and Business
(Asociación Cuadernos de Economía, 2026-02-24) Pons Fanals, Ernest; Guitart Tarrés, Laura; Bretones, María Trinidad; López Jurado, Pilar; Pigem i Vigo, Mònica; Rubert Adelantado, Glòria; Crespi Vallbona, Montserrat
Abstract: There is growing concern about low attendance among university students. In response, the Dean's Office of the Faculty of Economics and Business at the University of Barcelona (UB) designed a data collection procedure to verify whether this perception is correct. Data were gathered from 67% (292 out of 437) of the groups taught during the semester in which the survey was conducted. The main results indicate a wide range of attendance patterns between subjects and groups, with some groups reporting less than10% attendance and others more than 90%. The information collected from the survey was used to identify the institutional factors that most cause higher attendance in some groups than in others. Specifically, these statistical and relevant factors are theweek in which the class was held, the year, the teacher's gender and type of contract, and the type of degree. This addresses new questions for the university community.
Natural Language Processing Algorithms to Improve Digital Marketing Data Quality and its Ethical Implications
(John Wiley & Sons, 2025-06-09) Pons, Sergi; Huertas García, Rubén; Lengler, Jorge; Nascimento, Daniel Luiz de Mattos
The ethical implications of personalization in digital marketing are significantly greater when companies adapt their marketing actions to individual consumer preferences. While this approach helps to reduce oversaturation and a sense of irrelevance among consumers, it also raises concerns about privacy and potential algorithmic bias. One form of personalization is self-referencing, where companies use the customer’s name in all communications with that person. For this to be effective, customer data must be accurate and sourced from a high-quality database. This study presents a real case of data mining by a lead generation company, illustrating the sequential process of cleaning a database containing the names and surnames of 100,000 customers. In the final filtering step, we compared the performance of two Natural Language Processing (NLP) algorithms, Levenshtein and RapidFuzz, using ratio tests. The results demonstrate that the Levenshtein algorithm outperformed RapidFuzz, the former achieving a 93.43% clean dataset compared to the latter’s 92.93%. Finally, we discuss the ethical challenges posed by the privacy-personalization paradox, explore the theoretical and managerial implications, and propose future research directions that balance digital marketing interests with consumer privacy.
Table Tennis for Health: A Multidimensional Perspective on Its Physical, Emotional, and Social Advantages
(MDPI, 2025-09-18) Aparicio Chueca, Ma. del Pilar (María del Pilar); Muñoz Vila, Noa
Background/Objectives: Table tennis is commonly perceived as a recreational or competitive sport; however, growing evidence highlights its potential as a multidimensional tool for health promotion. This study investigates the perceived physical, cognitive, emotional, and social benefits of regular table tennis practice, emphasizing its contribution to health beyond the purely sporting dimension. Methods: A mixed-method design with a predominantly quantitative approach was employed. A structured questionnaire was administered to 329 table tennis players in Catalonia. Descriptive statistics, exploratory factor analysis (EFA), multiple linear regression, Pearson correlations, and hierarchical cluster analysis (Ward’s method) were conducted to examine perceived benefits and identify user profiles. Factor analysis revealed two dimensions: physical–cognitive and emotional–social benefits. Results: The EFA produced a robust two-factor structure, explaining 76.6% of the variance (KMO = 0.941; Bartlett’s test, p < 0.001). Both dimensions showed excellent internal consistency (Cronbach’s α > 0.91). Regression analysis demonstrated that both factors significantly predicted the overall perception of table tennis as a health-enhancing activity (R2 = 0.199), with physical–cognitive benefits exerting the strongest effect (β = 0.375; p < 0.001). Cluster analysis identified three distinct profiles: Skeptical, Functional, and Integrative—with significant differences in perceived benefits (η 2 = 0.710 for the emotional– social factor). Conclusions: Table tennis emerges as an inclusive, low-impact activity with strong potential to foster physical, emotional, and social well-being. Its accessibility and adaptability make it appropriate for diverse populations. These findings support its inclusion in public health strategies and community programs promoting holistic wellness. Future research should further explore motivational drivers across profiles and extend analyses to underrepresented populations.
Corporate Social Responsibility and Labor Tax Avoidance: Evidence from Spain
(Wiley, 2025-06-01) Ilboudo, Tabitha Aude Sidyida; Argilés Bosch, Josep M.; Alemany Costa, Josepa
This study expands on the scope of firms' social responsibility and analyzes the relationship between Environmental Social Governance (ESG) and a commonly neglected aspect of Corporate Social Responsibility (CSR), which is tax payment – specifically, the payment of labor taxes. To test the research hypothesis, this study utilizes ESG data from Refinitiv Eikon and consolidated accounting data collected from Sistemas de Análisis de Balances Ibéricos (SABI) and applies panel data estimation. The regression results indicate that CSR has a negative and significant relationship with Labor Tax Avoidance (LTAV). This negative relationship remains robust and significant across different estimation methods and measures of CSR and LTAV. Our research suggests that managerial and practical concerns regarding social responsibility awareness are related to firms’ decisions, impacting both society and employees, particularly concerning the avoidance of labor taxes.
Analysis of the Relationship between ESG and Labor Costs : The Moderating Effect of the Legal Tradition
(Taylor & Francis, 2025-11-27) Argilés Bosch, Josep M.; García Blandón, Josep; Ravenda, Diego
This study examines the relationship between Environmental, Social, and Governance (ESG) scores and labor costs per employee (LCE) in firms operating under different legal traditions, specifically comparing civil law (France) and common law (United Kingdom) countries. Utilizing data from the Orbis database for the period 2020-2022, the study employs random-effects estimations with robust standard errors. Results indicate that while the relationship between ESG and LCE is not significant in common law, it is positively significant in civil law. Results are robust to alternative ESG measures, such as the social pillar score (SOCP) estimations methods and samples. The findings suggest that the legal tradition moderates the ESG-LCE relationship, with stronger positive effects observed in civil law countries. The study highlights the importance of legal frameworks in shaping the economic impacts of ESG initiatives on labor costs. While ESG concerns may result in higher LCE, and thus increased employee compensation, implementing appropriate regulations to protect workers’ rights can foster a more effective ESG-LCE relationship than relying solely on market-based regulatory systems driven by stakeholder influence.
Corner stores as community hubs: a systematic review of public health, economic impact, and social dynamics in urban areas
(Frontiers Media, 2025-04-23) Cadavid Gómez, Hernán Darío; Cano, Jose Alejandro; Sánchez Torres, Javier Alirio
Corner stores, or neighborhood stores, are small retail spaces prevalent in urban and underserved areas, where they play a critical role in providing convenient access to food, beverages, and other necessities. This systematic review examines the multifaceted role of corner stores, focusing on their impact on public health, community dynamics, and local economies. Through an analysis of key studies, this article explores public health initiatives aimed at improving the nutritional offerings in corner stores, the socio-cultural role these stores play within communities, consumer behavior and purchasing patterns, and the unique business models that sustain them. The findings highlight the potential of corner stores to act as accessible health intervention points, culturally significant spaces, and small but impactful economic drivers in underserved neighborhoods. Despite the potential of corner stores to act as accessible intervention points for healthier eating and community development, challenges such as limited infrastructure and competition from larger retailers remain. Additionally, this systematic review highlights gaps in existing research and suggests future studies that explore long-term public health impacts, economic sustainability, and policy implications to enhance the positive contributions of corner stores to urban communities.
Intellectual capital and new ventures: The entrepreneur's cognizance for company management
(Taylor & Francis, 2013) Hormiga Pérez, Esther; Hancock, Connie; Valls Pasola, Jaume
The purpose of this research is to analyse the intellectual capital gauges most often utilized by entrepreneurs in the management of new ventures and to relate the use of these gauges to business performance. On the basis of interview data collected from 103 entrepreneurs, we provide evidencethat the use of such measuring techniques impacts positively on overall business performance. Moreover, the results indicate that those entrepreneurs utilizing some form of intellectual capital (IC) measurement have superior results. Consequently, we highlight the importance of detecting, measuring and utilizing IC for new ventures stressing the potential benefitsthat such analysis can have on the initial stepstaken by an entrepreneur in venture formationand business development.

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