Las expectativas de los estudiantes y la calidad del servicio ofertado por la universidad de Sevilla

En este artículo se presenta un análisis diferencial de las expectativas de los estudiantes de la Universidad de Sevilla (España), en función de las ramas del conocimiento, agrupadas en las dimensiones personal, universidad, curricular y docencia. Las aportaciones han sido recogidas en un cuestionario aplicado a 1082 estudiantes de las áreas de humanidades, bio-sanitaria, económica-jurídica y científico-técnica, a través de un análisis de la varianza para la comparación de medias (asumiendo varianzas iguales y pruebas de Scheffé y Tukey). Se han contrastado los valores medios de cada rama, con el fin de determinar si las diferencias observadas resultan estadísticamente significativas. Los resultados obtenidos ponen de manifiesto que la dimensión personal y la de universidad son valoradas de forma similar en las cuatro ramas del conocimiento; en cambio en la dimensión curricular, las expectativas son más favorables para la rama bio-sanitaria y, en la docencia para la rama de humanidades. En definitiva, los resultados presentan las fortalezas y las debilidades en las dimensiones consideradas y permiten extraer conclusiones de las que derivan indicadores de interés para la mejora de la comunidad universitaria.

Nanotechnology in food industry II: risk assessment and legislation

Currently, there is increasing use of nanomaterials in the food industry thanks to the many advantages offered and make the products that contain them more competitive in the market. Their physicochemical properties often differ from those of bulk materials, which require specialized risk assessment. This should cover the risks to the health of workers and consumers as well as possible environmental risks. The risk assessment methods must go updating due to more widespread use of nanomaterials, especially now that are making their way down to consumer products. Today there is no specific legislation for nanomaterials, but there are several european dispositions and regulations that include them. This review gives an overview of the risk assessment and the existing current legislation regarding the use of nanotechnology in the food industry.

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 genesis of the documents during the chancellery of Alfonso X.

The Chancellery of Alfonso X represents one of the most signi-ficant milestones for the study of the configuration of the future Spanish Administration. One of the least known subjects of his reign is the pro-cess followed to draft his documents —the genesis of the documents—. Having disappeared the records of the Castilian Chancellery, the use of the legal sources of Alfonso X like: Speculum, Fuero Real, Partidas and the Monarch´s documents have become essential to develop this work. This work approaches the different stages of construction of the docu-ment, from its “actio” to its “conscriptio” which we have divided into “documental” and “cancilleresca”, respectively. This division is due to, on one hand, to the different places in which documents were created and on the other hand, to the strengthening of the belief that the Chan-cellery was the place where the documents were validated and can-celled.