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The aim of this work is to explain the final negotiated prices for some of the most famous transfers of football players over the last twelve years (2007–2018).

The article analyses different values for forwards taken from the sports website Transfermarkt, developing a statistical model based on personal, performance, risk, environmental and popularity variables. From those values, the article finds an explanation for the final prices paid for 20 superstar players based on a combination of real option valuations, incorporating the players' life cycles and game theory.

The authors find that in a large percentage (70%) of the analysed cases, the price paid was higher than the intrinsic market value resulting from Transfermarkt, implying the existence of monopolistic rents, paid as “growth options” on prices from different negotiating conditions. On occasions, the final prices also exceed the value of the growth option, calculated under neutral bargaining conditions, highlighting the lack of economic viability of important transfers, leading to financial difficulties for the clubs involved.

The algorithm provides more flexibility and realism than previous proposals, based on the life cycle of football players, introducing the uncertainty and volatility of projections through Monte Carlo simulation, the capacity of clubs to bargain a price at any point of the contract and finally, the buyer's ability to transfer the player if his subsequent performance is not as expected.

This research proposes analytical valuation models throughout football players' life cycles based on crowd valuations from social media to produce dynamic sporting human capital disclosures, and therefore, supplying further useful information to capture the intellectual capital (IC) of football clubs.

This work is carried out using an econometric model that includes 658 observations of crowd judgments versus their transfer fees, for the best footballers of the three major European Leagues between 2006 and 2018. To make the model more parsimonious, the set of independent variables that really add value has been found across the stepwise methodology.

The significant differences between both models are analyzed, integrating previous academic literature based on the existence of negotiation elements in prices, and in the capacity of crowdsourcing to explain assessments of football players, from a dynamic perspective, alongside a new variable: injuries, which has not been explained before.

The broader assessments from crowdsourcing should be integrated in intellectual capital disclosures (ICD), from a critical, novel and dynamic perspective, creating a virtuous cycle between managers and fans, to increase transparency of financial information for stakeholders and society.

This paper analyzes how quality management in Ecuador’s national parks is explained through the quality practices contained in Deming’s quality principles from the point of view of employees.

Quantitative research was conducted with the participation of 254 employees from all national parks in Ecuador who rated the quality management practices (leadership, talent management, work climate and training) in their respective parks.

The results show that leadership, talent management, work climate and training significantly explain the service quality in the national parks. This study contributes to the adaptation of Deming’s quality principles to national parks via individual and joint analysis of the relationship between leadership, talent management, work climate and training with service quality in order to highlight which practices are the most important to service quality.

The paper provides a comprehensive overview of the key factors that influence service quality in the National Parks of Ecuador. Its multidisciplinary approach and exhaustive research make this work an invaluable tool for understanding and improving the preservation of natural resources and the tourism experience in these protected areas.

Este trabajo analiza cómo la gestión de la calidad en los parques nacionales del Ecuador se explica a través de las prácticas de calidad recogidas en los principios de la calidad de Deming desde el punto de vista de los empleados.

Se realizó una investigación cuantitativa en la que participaron 254 empleados de todos los parques nacionales del Ecuador quienes valoraron las prácticas de gestión de la calidad (liderazgo, gestión de talento, clima laboral y formación) en sus respectivos parques.

Los resultados muestran que el liderazgo, la gestión del talento, el clima laboral y la formación explican significativamente la calidad de servicio en los parques nacionales. Este estudio contribuye en la adaptación de los principios de calidad de Deming a parques nacionales a través del análisis individual y conjunto de la relación entre liderazgo, gestión de talento, clima laboral y formación con la calidad del servicio para destacar qué prácticas son las más importantes para la calidad del servicio ofrecido.

This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle.

The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws.

The results show that the Portuguese Green Taxation Law introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices.

This study only studies the Portugal case.

This study highlights the Portuguese experience reconciling taxation and environmental dimensions.