Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

The beginning of tourism in La Palma Island: Sixty years of the XX century

The sixties was a time of great interest for tourism development on the La Palma island. Various actions of public and private, as the policy of building a new airport, various tourist resorts, the tourism plan of 1968 or insular government also creating public entity "La Palma, Tourism SA” in 1969, will be the basis for future development of tourism on the island and will result push for private investment in this economic sector. Indeed, in the sixties, private investors had opened two hotels, while at least three others over a hundred beds each, weren´t finished.

Welfare Regimes and “progressive” governments in Latin America: The cases of Venezuela, Ecuador and Bolivia

Several authors have applied the concept of Welfare Regimens for studying social policy in Latin America (Esping-Andersen, 1993 and 2000). Among others, Martínez Franzoni (2007) develops a typology, with fi eld work is at the turn of the millennium, and establishes three categories: State-productivist regime, state-protectionist and family orientated. Most countries in the region are placed in the latter category. The hypothesis of this article argues that with the emergence of governments considered “left” or “progressive” in several countries of the region from the late ‘90s and, more decisively, in 2000’, the map of welfare regimes models could have mutated substantively. The nationally transformative experiences are different (various socio-economic realities and political action in which they are located exists) but they have several contact points that can be summarized in a greater state intervention in different areas previously closed to their operating and recovery of important functions of welfare and care of the population by the government. The paper discusses with an exploratory and descriptive approach the welfare schemes that would shape in three countries that have constitutionalized the change from the neoliberal paradigm: Venezuela, Bolivia and Ecuador.

The training in social and solidarity economy. Analysis of the university offer in Spain

This research analyses the importance of the training for the promotion of the social economy in two ways: 1) focusing on the characteristics of the educational offer of Social Economy and 2) analyzing its differences regarding to those studies from the Management, entrepreneurship, and innovations areas. To this aim, it is carried out as a first step a literature review of the contributions that study the relationships that can exist between the education and Economy. Then, being based on this previous analysis, we already center our research on the Social Economy sector and its relations with the education system. To get this objective, it has been developed a database that includes all the postgraduate titles related to the Economics area. Likewise, a questionnaire has been designed with the aim of characterize the training in social Economy. As a conclusion, it is obtained that the training in social economy in postgraduate studies in the Spanish Universities is very poor. On the other hand, there are significant differences between Social Economy degrees and Business Management, entrepreneurship and innovation degrees with regard to different aspects such as: values to transmit, competencies, skills, the way of understanding the Economy, etc. Based on these conclusions, different recommendations are proposed in order to promote and boost this other way of doing Economy through the training and education in postgraduate studies.

La acumulación de oficios (intendente-corregidor) tras la Real Cédula de 13 de noviembre de 1766. Un estudio de caso: el Ayuntamiento de Granada (1808-1814)

El presente trabajo tiene por objeto estudiar la aplicación de la Real Cédula de 13 de noviembre de 1766, sobre separación de corregimientos e intendencias, en el caso concreto del Ayuntamiento de Granada, durante un período de especial complejidad, el de la Guerra de la Independencia.

Again on the enforceable chart of don Francisco Pizarro: the arrival of American gold stocks to Spain (1536-1553)

Besides researching the last goal of the execution of a trial between Francisco Pizarro, governor of Peru, and his mandatory, Pedro de Barrantes on behalf of the gold sent to Spain, the present work reviews all the data found in the Archives of the Grenade Chancellery on the arrival of gold to Spain. Also, a curious trial on a subject of Preste Juan is included.

A view, different proposals: Concept of gender and public policy

This article analyzes the meaning of “gender” as a category of analysis in public policy. The concept has been transferred from the feminist theories and this has meant that the United Nations and European Union have incorporated the inequality as a structural inequality and an issue justice. So, the feminist demands enter the political agenda as an integral project which is characterized by the adoption of the gender perspective and its application from a transversal methodology (“gender mainstreaming”). In this sense, the "gender ideology" is a new paradigm against the “patriarchal ideology”. Now, political actions should be articulated in a double movement of correction and promotion to achieve real equality in societies more democratic and ultimately more just.

The Devil and Views on the “Other” in Part One of Pedro Cieza de León’s "Crónica del Perú" (1553)

Many 16th century Spanish chroniclers and missionaries, arriving at what they interpreted as a New World, saw the Devil as a “hermeneutic wildcard” that allowed them to comprehend indigenous religions. Pedro Cieza de León, a soldier in the conquest of Peru, is a case in point. Cieza considers the Devil responsible for the most aberrant religious practices and customs of the Indians, although he views the natives in a positive light, as men susceptible to divine salvation. From a providentialist perspective of the history of the conquest, Cieza interprets that the evangelization and conversion of the Indians and the implantation of Christian civilization by the Spanish Crown, were able to defeat the Devil.

Population and Government in Colonial Buenos Aires. An Approach to the Study of the Tensions Generated by Demographic Growth in the City (1740-1776)

The relationship between population and government in the City of Buenos Aires is analyzed, focusing on the tensions generated by the arrival of new individuals, a local elite with great interests in commerce and in charge of community affairs, and Spanish functionaries that progressively adopted the ideals of the Bourbon Dynasty, despite also being implicated in local logics. It interests us to observe the governors’ perspectives with respect to everyday developments in the city, their preoccupations and interests, and how they would vary the mechanisms to which they resorted in order to organize daily life, in the period defined between 1740 and 1776.

Los debates en torno al ferrocarril en España anteriores a la creación de RENFE: el camino hacia el monopolio de Estado

Desde su nacimiento hasta la caída de la dictadura de Primo de Rivera, el ferrocarril se perfiló como una industria doblemente creadora de riqueza, estimulando por un lado la ya existente e impulsando el desarrollo económico por otro. Ante sus peculiaridades técnicas, económicas y de mercado, los distintos gobiernos adoptaron soluciones intervencionistas de mayor o menor grado. Simultáneamente, en su primer desarrollo, se produjo el abandono del paradigma clásico basado en la libre competencia, lo que derivó en la conversión del ferrocarril en foco de la retórica anti-competencia y de la práctica intervencionista. En este trabajo realizamos un seguimiento del nacimiento y desarrollo del ferrocarril, centrado exclusivamente en la evolución político-económica del sector dentro de la propia evolución histórica, paralela a la vía nacionalista del capitalismo español, y en la descriptiva teórica y práctica del desarrollo del intervencionismo y las restricciones al libre mercado.

Gobierno abierto y competencias digitales: Transformando la administración pública para afrontar los retos del nuevo paradigma

El artículo plantea una contribución al debate académico sobre el surgimiento del Gobierno Abierto y los requerimientos de transformación de las Administraciones Públicas para afrontar a los retos que plantea. El texto, en base a la aportación de reflexiones y evidencias, se centra en el ámbito de los profesionales del sector público y la generación de competencias digitales. El marco analítico se combina con la presentación de evidencias basadas en dos estudios de caso de innovación en gestión de recursos humanos. Los resultados obtenidos permiten ilustrar las sinergias que se dan entre el Gobierno Abierto y el desarrollo de las competencias digitales, y cómo con ello se puede orientar la mejora las capacidades institucionales de las Administraciones públicas.