Dimensions of national culture and the accounting environment -The Spanish case-

Gray (1988) has put forward a hypothesis on how a national accountingenvironment might reflect the cultural dimensions identified by Hofstede (1980, 1983). A number of studies have tested Gray's hypothesis, including one by Pourjalali and Meek (1995) which identified a match between changes in cultural dimensions and the accounting environment in Iran following the revolution. In this paper we replicate this work in the context of Spain following the death of Franco in 1975 and the emergence of a democratic constitution in 1978. Specifically, we: 1) Consider Gray's hypothesis built on Hofstede's cultural dimensions and review some empirical tests of the hypotheses.2) Building on the work of Hofstede and Gray, we: put forward some hypotheses on how we would expect cultural dimensions to change in Spain with the transition to democracy.3) Review developments in accounting in Spain following the transition to democracy, in order to identify how well these fit with our hypotheses.

Globalization and culture shaping the gender gap: A comparative analysis of urban Latin America and East Asia (1970 - 2000)

In this paper we present: 1. The available data on comparative gender inequality at themacroeconomic level and 2. Gender inequality measures at the microeconomic and case studylevel. We see that market openness has a significant effect on the narrowing of the human capitalgender gap. Globalization and market openness stand as factors that improve both the humancapital endowments of women and their economic position. But we also see that the effects ofculture and religious beliefs are very different. While Catholicism has a statistically significantinfluence on the improvement of the human capital gender gap, Muslim and Buddhist religiousbeliefs have the opposite effect and increase human capital gender differences.In the second global era, some Catholic Latin American countries benefited from market opennessin terms of the human capital and income gender gap, whereas we find the opposite impact inBuddhist and Muslim countries like China and South Korea where women s economic positionhas worsened in terms of human capital and wage inequality.

Europe and the Petersberg Tasks – Nation-State behavior through the prism of Strategic Culture

Les missions Petersberg són l'operatiu militar més ambiciós organitzat per la Unió Europea en el desenvolupament de la CSDP, Política Europea de Seguretat i Defensa. Amb l'objectiu d'aconseguir una organització efectiva y funcional d'aquestes missions, és desitjable que les cultures estratègiques dels diferents Estats membres siguin, en gran mesura, compatibles en benefici d'una cultura estratègica europea amb directrius clares. Aquest estudi compara les cultures estratègiques d'Alemanya, el Regne Unit i França en referència al seu nivell de compatibilitat contrastant-les amb dos casos recents, exemples paradigmàtics de cultures estratègiques integrals. D'aquesta manera, pretenem descriure les circumstàncies en què es desenvolupen les missions Petersberg.

"Vinci Cosmetics" Fabricación y comercialización de productos cosméticos

Contexto: La idea principal es la creación de una empresa para la fabricación y comercialización de productos cosméticos de alta gama. A pesar del contexto de crisis económica en el que estamos envueltos estos últimos años y del que no parece que acabamos de salir, el sector de la cosmética está resistiendo la situación de forma envidiable. De la crisis, como dicen los economistas, “se saldrá y se volverá, todo es cíclico” y viendo la fortaleza que éste sector está mostrando unido a la necesidad de que nuestra economía abandone sectores muy deteriorados y sin una previsión positiva de futuro, la cosmética se postula con un futuro prometedor dentro del contexto económico español y europeo. “Vinci Cosmetics” es el nombre inicialmente pensado para que la nueva compañía inicie su andadura. Nombre con tintes latinos de la lejana época del imperio romano como homenaje a la rica herencia histórica de la ciudad del autor del proyecto - Tarragona. La cultura por cuidarse y sentirse bien, muy arraigada en la mentalidad latina y mediterránea, es un factor cultural clave para el desarrollo y futura evolución de esta industria. El slogan de la empresa, “Dieta Mediterránea para tu piel”, clarifica en buena medida la idea a desarrollar y los objetivos pretendidos por la estrategia empresarial. Objetivos: El objetivo esencial del TFC es elaborar un estudio detallado para la creación de una empresa de fabricación y comercialización de productos cosméticos de alta gama que abarque el management y la gestión por procesos de la empresa, la función de marketing, el tipo de operaciones y procesos a realizar, la gestión del factor humano y el presupuesto necesario para cubrir este ambicioso proyecto. En detalle, un completo plan de empresa que marque las directrices de la organización industrial que se pretende crear compuesto a su vez por cinco planes: plan de gerencia, plan de marketing, plan de operaciones, plan de recursos humanos y plan económico – financiero. Procedimientos: El proyecto tiene un alto componente de estudio de mercados y de marketing pero pretende también abarcar el management, los procesos de operación, el factor humano y el aspecto económico y financiero de las inversiones y presupuesto necesario. El estudio inicial centrará su esfuerzo en un análisis del mercado de la península ibérica, y, en función del avance y del progreso esperado por la empresa, la compañía podría extender su campo de acción a Europa aunque no antes de un medio plazo. “Vinci Cosmetics” ha adoptado referenciales de sistemas de gestión integrados en toda la organización. Así tenemos principalmente, por un lado, la norma internacional ISO 9001:2008 y, por otro, el Modelo EFQM de Excelencia en la gestión; ambos plasmados a partir de un enfoque basado en procesos que nos garantiza el control continuo y la gestión excelente. Conclusiones: Tras evaluar la situación actual del mercado de la cosmética, las previsiones futuras de éste y las necesidades que una organización industrial necesita, se puede crear - con plenas garantías de éxito como organización empresarial y desde el punto de vista económico - una empresa de cosméticos de alta gama para cubrir las necesidades de una parte de mercado que lo requiere.

Regenerating cortical connections in a dish: the entorhino-hippocampal organotypic slice co-culture as tool for pharmacological screening of molecules promoting axon regeneration

We present a method for using long-term organotypic slice co-cultures of the entorhino-hippocampal formation to analyze the axon-regenerative properties of a determined compound. The culture method is based on the membrane interphase method, which is easy to perform and is generally reproducible. The degree of axonal regeneration after treatment in lesioned cultures can be seen directly using green fluorescent protein (GFP) transgenic mice or by axon tracing and histological methods. Possible changes in cell morphology after pharmacological treatment can be determined easily by focal in vitro electroporation. The well-preserved cytoarchitectonics in the co-culture facilitate the analysis of identified cells or regenerating axons. The protocol takes up to a month.

The Ismenodora of Plutarch's Eroticus. (Has Western Culture "sexualized" -i. e. "masculinized"- Ethics?)

The aim of this article is to show, by means of an accurate philological analysis of Plautarch's Eroticus, how Western Ethics has been clearly sexualized. Indeed, the specific features of masculine bodies become the suitable ones to define what is really ethical, while the specific features of feminine bodies become in their turn the suitable ones to define what is by no means ethical.

Aminogenesis control in fermented sausages manufactured with pressurized meat batter and starter culture

The application of high hydrostatic pressure (200 MPa) to meat batter just before sausage fermentation and the inoculation of starter culture were studied to improve the safety and quality of traditional Spanish fermented sausages (fuet and chorizo). Higher amounts of biogenic amines were formed in chorizo than in fuet. Without interfering with the ripening performance in terms of acidification, drying and proteolysis, hydrostatic pressure prevented enterobacteria growth but did not affect Gram-positive bacteria significantly. Subsequently, a strong inhibition of diamine (putrescine and cadaverine) accumulation was observed, but that of tyramine was not affected. The inoculated decarboxylase-negative strains, selected from indigenous bacteria of traditional sausages, were resistant to the HHP treatment, being able to lead the fermentation process, prevent enterococci development and significantly reduce enterobacteria counts. In sausages manufactured with either non-pressurized or pressurized meat batter, starter culture was the most protective measure against the accumulation of tyramine and both diamines.

Assessment of high hydrostatic pressure and starter culture on the quality properties of low-acid fermented sausages

The addition of starter culture and high pressure processing after ripening improved the microbial quality of low-acid fermented sausages (fuet and chorizo). The use of Lactobacillus sakei CTC6626 and Staphylococcus xylosus CTC6013 as starter culture significantly reduced Enterobacteriaceae and Enterococcus levels in the finished sausages. Moreover, the addition of starter culture produced sausages of similar quality to traditional low-acid fermented sausages. Slightly lower pH values and higher cohesiveness were obtained for both fuet and chorizo with starter culture. Sensory analysis showed no differences between lots of chorizo whereas starter fuet was more acid and gummy. High pressure induced an additional reduction of Enterobacteriaceae in non-starter sausages. An increase of textural properties was observed after pressurization. No other differences were observed between non-treated and pressurized sausages.

Black culture, white youth: la tradició cultural jamaicana al Regne Unit

Amb aquest projecte es pretén documentar tres dècades d'influència jamaicana en la cultura britànica, a partir de l’arribada del vaixell Empire Windrush al 1948, de la independència de Jamaica al 1962 i fins a finals dels anys setanta, coincidint amb l’arribada del rastafarisme. Es tracta de posar de manifest la contribució cultural i social dels jamaicans que, en gran part, ha ajudat al desenvolupament del Regne Unit.Els sound systems, els segells discogràfics i les seves subsidiàries, les gires i concerts d’artistes jamaicans... són una clara mostra de les aportacions de la comunitat jamaicana al país i que molts cops es posen de manifest amb celebracions tan populars com el famós Carnaval de Notting Hill. I és que la música i la cultura jamaicana és quelcom més del que molts es pensen, no només és Bob Marley i el consum de marihuana.

Effect of Tocopherol Extract, Staphylococcus carnosus Culture, and Celery Concentrate Addition on Quality Parameters of Organic and Conventional Dry-Cured Sausages

The effects of the addition to sausage mix of tocopherols (200 mg/kg), a conventional starter culture with or without Staphylococcus carnosus, celery concentrate (CP) (0.23% and 0.46%), and two doses of nitrate (70 and 140 mg/kg expressed as NaNO(3)) on residual nitrate and nitrite amounts, instrumental CIE Lab color, tocol content, oxidative stability, and overall acceptability were studied in fermented dry-cured sausages after ripening and after storage. Nitrate doses were provided by nitrate-rich CP or a chemical grade source. The lower dose complies with the EU requirements governing the maximum for ingoing amounts in organic meat products. Tocopherol addition protected against oxidation, whereas the nitrate dose, nitrate source, or starter culture had little influence on secondary oxidation values. The residual nitrate and nitrite amounts found in the sausages with the lower nitrate dose were within EU-permitted limits for organic meat products and residual nitrate can be further reduced by the presence of the S. carnosus culture. Color measurements were not affected by the CP dose. Product consumer acceptability was not affected negatively by any of the factors studied. As the two nitrate sources behaved similarly for the parameters studied, CP is a useful alternative to chemical ingredients for organic dry-cured sausage production.

Modelling tourist itineraries in heritage cities: Routes around Old The District of Girona

Tourists do not follow random behavior in heritage cities, but they are consciously or unconsciously guided by socially constructed itineraries. This article studies the shaping of these itineraries in a heritage city (Girona), using the direct observation methodology during the visit (following the tourists from a prudent distance and gathering all the information about their visits) and the conventional questionnaire at the end of the visit. It also establishes which the sociodemographic, environmental and informative factors are that explain this behavior. The simultaneous use of the observation method and a questionnaire was found to be a useful technique for analyzing tourists' behavior and the factors that explain this behavior

Photographic rectification of the graphic documentation of historical and archaeological heritage: The case of the southern facade of the Praetorium tower in Tarragona (Tarraco, Hispania Citerior)

This article details the use of photographic rectification as support for the graphic documentation of historical and archaeological heritage and specifically the southern facade of the Torre del Pretori (Praetorium Tower) in Tarragona. The Praetorium Tower is part of a larger monumental complex and one of the towers that connected different parts of the Tarraco Provincial Forum, the politic-administrative centre of the ancient capital of Hispania Citerioris. It is therefore a valuable example of the evolution of Roman urban architecture. The aim of this project is to provide accurate graphic documentation of the structure to facilitate the restoration and conservation of the tower, as well as to provide a more profound architectural and archaeological understanding of the Roman forum. The use of photographic rectification enabled us to overcome the spatial and time difficulties involved in collecting data caused by the size and location of the building. Specific software made it easier to obtain accurate two-dimensional images. For this reason, in our case, photographic rectification helped us to make a direct analysis of the monument and facilitated interpretation of the architectural stratigraphy. We currently separate the line of research into two concepts: the construction processes and the architecture of the building. The documentation collected permitted various analyses: the characterisation of the building modules, identification of the tools used to work the building materials, etc. In conclusion, the use of orthoimages is a powerful tool that permits the systematic study of a Roman building that has evolved over the centuries and is now in a modern urban context.