Intellectual Capital in the legal field and in the Cuban hotel sector

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Published Dec 14, 2022
DOI https://doi.org/10.17981/juridcuc.19.1.2023.04

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Vladimir Vega Falcón
Universidad Técnica de Manabí (Ecuador)
https://orcid.org/0000-0003-0140-4018
Mercedes Carolina Navarro
Universidad Técnica de Manabí (Ecuador)
https://orcid.org/0000-0003-4377-7250
Jorge Abril Flores
Universidad Técnica de Ambato (Ecuador)
https://orcid.org/0000-0002-9491-5169
Raquel Colcha Ortiz
Escuela Superior Politécnica de Chimborazo (Ecuador)
https://orcid.org/0000-0002-3252-9158

Abstract

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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How to Cite
Vega Falcón, V., Navarro, M. C., Abril Flores, J., & Colcha Ortiz, R. (2022). Intellectual Capital in the legal field and in the Cuban hotel sector. JURIDICAS CUC, 19(1), 93–124. https://doi.org/10.17981/juridcuc.19.1.2023.04
Issue
Vol. 19 No. 1 (2023): Jurídicas CUC 2023
Section
Articles
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