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El presente trabajo indaga acerca del estado actual de la legislación de alojamiento turístico bajo la modalidad de apartamentos turísticos y viviendas de uso turístico en España.

Se trata de una investigación exploratoria centrada en el análisis de una tipología específica dentro del subsector hospedaje. Se basa en un trabajo de gabinete (recopilación bibliográfica y normativa).

Como resultado, se advierte que la legislación de alojamiento turístico bajo la modalidad de apartamentos y viviendas de uso turístico en España ha experimentado un creciente desarrollo en la última década y presenta un importante nivel de dispersión, un alto grado de heterogeneidad en los criterios de categorización, y en algunos casos falta de incorporación de aspectos claves como la accesibilidad, la calidad y la sostenibilidad.

La originalidad del estudio se fundamenta en el análisis comparativo de la regulación que las Comunidades Autónomas realizan de esta modalidad de alojamiento turístico denominada en la mayoría de las normativas analizadas de apartamentos turísticos y viviendas de uso turístico. El trabajo comprende un estudio actualizado de la legislación autonómica en la materia.

La utilización de plataformas colaborativas, que intermedian en la cesión de uso de viviendas con fines turísticos, ha originado: por una parte, que se adopten medidas con el objetivo de prevenir el fraude fiscal (como por ejemplo, la obligación de información, a través del modelo 179) y, por otra parte, que la Administración tributaria preste especial atención al tratamiento fiscal de los rendimientos percibidos por los usuarios de las plataformas colaborativas.

Enfoque jurídico-tributario.

Las conclusiones se han puesto de manifiesto en el trabajo de investigación realizado.

Análisis de algunos aspectos fiscales sobre la cesión de uso de viviendas con fines turísticos.

Este artículo aborda la relación emergente entre la sociedad civil y el sistema de innovación en América Latina y el Caribe –la financiación de la innovación, en particular– con la intención de sugerir una perspectiva conceptual diferenciada y plantear algunos de los interrogantes más relevantes en la actualidad.

Existe una desconexión estructural entre la sociedad civil y el mundo de la innovación. Empero, la exploración de las divergencias entre las perspectivas neo-institucional y neo-evolucionista de la triple hélice permite plantear que la evolución de los financiadores en distintos contextos puede generar una articulación emergente. Los efectos sobre la “sistematicidad” existente, en particular en América Latina y el Caribe, dependerán en buena medida del enfoque conceptual adoptado y de su institucionalización en términos de reestructuración de la sistematicidad de los sistemas de innovación y su governance.

La evolución de las relaciones entre los mecanismos de financiación emergentes y los proyectos innovadores en América Latina y el Caribe constituye tanto una oportunidad como un peligro. Si se logra re-estructurar la “sistematicidad”, la región podría seguir una senda con altas expectativas; si persisten las sub-dinámicas tradicionales, el fenómeno emergente podría verse despojado de todo su potencial.

Se propone un análisis conceptual y práctico diferente del tema de la financiación de la innovación, con énfasis en el caso latinoamericano y caribeño. Adicionalmente, se sugieren vías de investigación que permiten reducir la incertidumbre sobre la relación entre los actores del sistema de innovación y la sociedad civil y su impacto potencial.

Crowd-funding, América Latina y el Caribe, Cuarta hélice, Financiación de la innovación, Sistemas de innovación

Trabajo de investigación

The purpose of this paper is to deal with the emerging relationship between civil society and the innovation system in Latin America and the Caribbean – the financing of innovation, particularly – with the intention of suggesting a differentiated conceptual perspective and raising some of the most relevant questions presently.

There is a structural disconnect between civil society and the world of innovation. However, the exploration of the divergences between the neo-institutional and neo-evolutionist perspectives of the triple helix makes it possible to state that the evolution of funders in different contexts can generate an emerging articulation. The effects on the existing "systemness", particularly in Latin America and the Caribbean, will depend to a large extent on the conceptual approach adopted and on its institutionalization in terms of restructuring the systemness of innovation systems and their governance.

The evolution of the relationships between emerging financing mechanisms and innovative projects in Latin America and the Caribbean constitutes both an opportunity and a risk. If "systemness" is restructured, the region could follow a path with high expectations; if traditional sub-dynamics persist, the emerging phenomenon could be stripped of its full potential.

A different conceptual and practical analysis of the topic of financing innovation is proposed, with emphasis on the Latin American and Caribbean case. Additionally, research paths are suggested that reduce uncertainty about the relationship between the actors of the innovation system and civil society and its potential impact.

The strategic human resource management (SHRM) emerged in the middle of the 1980s and is currently seen as a relevant research and practical field in the area of business administration (Kaufman, 2015). Its academic relevance has been receiving international attention due to the importance of the strategic performance of human resource management (HRM) (Jackson, Schuler, & Jiang, 2014). It is possible to define SHRM as a vertical connection between HRM practices and international strategy and horizontally as the congruence among the several human resource practices (Wright & McMahan, 1992).

Taking into consideration the emerging research gaps in the area, the necessity to bring to attention the implementation of policies and strategic practices of human resource management became prominent. Our study characterizes the national scenario regarding this specific research theme. For such, we developed a bibliometric review of national journals in the area of business administration with level Qualis B2 [1] or above, described the institutionalization of the research in Brazil and established a sociogram with research relationship networks in the country.

Between 1997 and 2017, only 19 articles on the implementation of SHRM were published in the 32 journals researched. The characterization of the studies indicates a predominance of qualitative articles, which adopt as methodological approach the case study, and most of them use interviews and content analysis as techniques of data collection and analysis, respectively. The use of such investigation tools is in line with the nature of the phenomenon studied. The scenario indicates that the implementation of SHRM is still a developing theme in Brazil.

There is a lack of studies that combine the use of qualitative and quantitative approaches and focus on public organizations. Besides, the results indicate the need to diversify the methodological approaches used. Regarding the institutionalization of research in Brazil, it is possible to notice the growth of research groups investigating SHRM, even though their only focus does not rely on implementation. The academic production regarding the theme is regionally located in the state of São Paulo, even though academic production is also to be found in a decentralized way in the country, with rare networks.

This way, the main contribution of this article is the accomplishment of the first bibliometric review regarding the implementation of SHRM in Brazil, showing the scientific community that the theme still presents a gap to be explored in national studies and showing human resource professionals and the society that the transformational switch of human management to organizational outcomes – despite prolific in the academia – still has not been realized in practice.

In the articles analyzed, the most common finding was that the effective implementation of SHRM and strategic practices of HR, such as the competency management, still deserves attention of the academia through the accomplishment of deeper qualitative studies that exhibit not only interfering factors but also the initiatives that must be adopted by the organization to favor the implementation process.

The interventions occurred in an organization can or cannot stem from an articulated HR strategy. Some policies can be implemented without a previous explicit planning, and other planned strategies may never even be effectively implemented (Truss & Gratton, 1994). As reported by Kaufman (2015), some critical success factors to a large-scale organizational change – which is necessary for the effective adoption of strategic HR models – are the commitment of leaderships and a carefully planned and managed implementation. For such, it is necessary to manage programmed organizational changes properly and to act promptly on the cultural pressure perceived by all levels of the organization (Guest, 1987). Such premises are associated with the SHRM perspective proposed by Wright and Snell (1998), in which the authors claim that the main role of HR is to implement organizational strategies. Lengnick-Hall et al. (2009) present a research agenda that highlights the need to give more emphasis on issues related to the implementation of strategic human resource management, specifically regarding the vertical and horizontal alignment of HR systems.

The purpose of this paper is to identify the structural similarities between stricto sensu post-graduation programs in management through the formation of clusters, with the strategy tripod as a backdrop (Peng, 2002; Peng et al., 2009).

The co-plot method was used as a tool. It was chosen because it simultaneously enables joint and individual observations of comments and variables.

The results showed the formation of clusters among the programs, identifying a series of similarities between their components. The age and number of lines of research of the programs were the determining variables to identify isomorphism among the clusters.

The main limitation of the study lies in the updating of information at the source of the data collection. All the data were collected from the Sucupira Platform for CAPES Triennial Evaluation of 2013. However, when the authors accessed the portals of the programs, the authors found that some data were outdated. Nevertheless, the authors limited themselves to using official data. Therefore, even if the authors found divergences or inconsistencies regarding the published information, the authors decided to use the official data made available by CAPES on the Sucupira Platform for the period in question.

Understanding that the results through the approaches of the industry-based view, resource-based view and institution-based view were insufficient for a thorough analysis, it is demonstrated in isolation that none of these succeeds in explaining the organizational context that permeates Brazilian stricto sensu post-graduation institutions. In this organizational field, the three views are not at the same theoretical level. The institutional view overlaps with the strategic competitive views. Therefore, the study contributes to reorganizing the strategy tripod and the proposed articulation between the arrangement of theory, method and field research.