Resultados para la búsqueda "indicators" : 3 resultados
From GDP to well-being assessment: new perspectives in measuring economic progress
Marc Cortés Rufé

This article critically examines the adequacy of the gross domestic product (GDP) as the sole indicator of economic and social well-being, proposing the need to integrate more holistic approaches in development assessment. It is argued that while GDP reflects the economic capacity of a nation, it fails to address fundamental aspects such as environmental impacts, human rights and cultural variables. The adoption of gross national happiness (GNH) by countries like Bhutan and Myanmar is mentioned as a pioneering approach that evaluates the quality of life from holistic and psychological perspectives, significantly distinguishing itself from the traditional GDP. Furthermore, the human development index (HDI) is discussed as a more inclusive indicator, encompassing dimensions such as life expectancy, education and income level, thereby providing a more comprehensive metric for human progress. This approach stands in contrast to the limitations of GDP by offering a more complete picture of human development. Consequently, the article advocates for a new economic paradigm that transcends the traditional focus on GDP and seeks a more thorough and sustainable understanding of human well-being, adapting to the challenges and opportunities of the 21st century.

Sustainability throughout the product's lifecycle
Montserrat Llobet Abizanda

We start with the Brundtland Report’s (1988) definition of the concept of sustainability to analyze key aspects and look at the essence of human nature. We realize that the way to meet people’s needs is key to optimizing their quality of life, integrating us back into nature and achieving the seventeen Sustainable Development Goals (SDG). The strategy that must be followed is the cooperation between the interested parties by bringing the places of residence, work and consumption closer to being able to have meeting spaces in the proximity of neighborhoods, but also within companies, public administrations and non-profit entities. Given that the purpose is to meet basic human needs in the consumer society we have built, we identify the quality of life indicators that allow us to analyze the sustainability of organizations and products throughout their lifecycle. The application of the quality of life indicators can be essential in our individual and collective decisions of everyday purchasing, both public and private, to raise awareness and to build a strong path towards sustainability. It will also help us design sustainable public policies, including public procurement.

Assessment of Financial Statements to Identify Key Factors in the Target of Adobinve, S.L.
María Francisca Manrique Pérez

This article is a synthesis of my final degree project in Administration and Management, specifically in the area of Accounting and Financial Management, where I have analyzed a company in the leather tanning industry with the aim of determining the key factors towards meeting its target. For this purpose, I have done a quantitative (economic and financial) and qualitative analysis of the company, the industry it operates in and the macroeconomic variables of its environment.

The company studied in my FDP is Adobinve, S.L. It is a tanning company with a national and EU-wide scope, specializing in beamhouse operations with sheep and goat leather for the clothing industry.

For this article, I have deemed more appropriate to take the methodology used in the comprehensive study of the company in order to single out the key factors to meet its "Being Europe’s skin beamhouse" target. I am sure this can be helpful for future FDPs within Accounting and Financial Management.

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