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.

Prediction of subcutaneous fatty acid composition from ham of CLA fed boars and gilts using a NIRS fiber optic probe

The aim of this work was the use of NIR technology by direct application of a fiber optic probe on back fat to analyze the fatty acid composition of CLA fed boars and gilts. 265 animals were fed 3 different diets and the fatty acid profile of back fat from Gluteus medius was analyzed using gas chromatography and FT-NIR. Spectra were acquired using a Bruker Optics Matrix-F duplex spectrometer equipped with a fiber optic probe (IN-268-2). Oleic and stearic fatty acids were predicted accurately; myristic, vaccenic and linoleic fatty acids were predicted with lower accuracy, while palmitic and α-linolenic fatty acids were poorly predicted. The relative percentage of fatty acids and NIR spectra showed differences in fatty acid composition of back fat from pigs fed CLA which increased the relative percentage of SFA and PUFA while MUFA decreased. Results suggest that a NIR fiber optic probe can be used to predict total saturated and unsaturated fatty acid composition, as well as the percentage of stearic and oleic. NIR showed potential as a rapid and easily implemented method to discriminate carcasses from animals fed different diets.

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.

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.

Impaired uptake of glutathione by hepatic mitochondria from chronic ethanol-fed rats. Tracer kinetic studies in vitro and in vivo and susceptibility to oxidant stress.

Isolated hepatocytes incubated with [35S]-methionine were examined for the time-dependent accumulation of [35S]-glutathione (GSH) in cytosol and mitochondria, the latter confirmed by density gradient purification. In GSH-depleted and -repleted hepatocytes, the increase of specific activity of mitochondrial GSH lagged behind cytosol, reaching nearly the same specific activity by 1-2 h. However, in hepatocytes from ethanol-fed rats, the rate of increase of total GSH specific radioactivity in mitochondria was markedly suppressed. In in vivo steady-state experiments, the mass transport of GSH from cytosol to mitochondria and vice versa was 18 nmol/min per g liver, indicating that the half-life of mitochondrial GSH was approximately 18 min in controls. The fractional transport rate of GSH from cytosol to mitochondria, but not mitochondria to cytosol, was significantly reduced in the livers of ethanol-fed rats. Thus, ethanol-fed rats exhibit a decreased mitochondrial GSH pool size due to an impaired entry of cytosol GSH into mitochondria. Hepatocytes from ethanol-fed rats exhibited a greater susceptibility to the oxidant stress-induced cell death from tert-butylhydroperoxide. Incubation with glutathione monoethyl ester normalized the mitochondrial GSH and protected against the increased susceptibility to t-butylhydroperoxide, which was directly related to the lowered mitochondrial GSH pool size in ethanol-fed cells.

Effects of lactation upon circulating plasma metabolites in cafeteria-fed rats

1. The effects of "cafeteria feeding" on primiparous Wistar rats during lactation have been studied by measuring circulating levels of glucose, amino acids, lactate, urea and ammonia as well as glycogen levels in liver and muscle. 2. No significant changes in glucose levels were observed despite alterations in blood glucose compartmentation. 3. Compared with controls, the dams given the cafeteria diet had higher liver glycogen stores which were more easily mobilized at the peak of lactation. 4. Rats given the cafeteria diet showed a lower amino acid utilization than controls and adequately maintained circulating levels, as determined by the lower circulating levels of ammonia and urea. 5. No significant differences in body-weight were observed in the period studied despite increasing dam weight after weaning in the cafeteria-fed group. 6. The size of pups of cafeteria-fed dams was greater than that of controls, and the differences were marked after weaning, when the metabolic machinery of the cafeteria pup maintained high protein accretion and body build-up using fat as the main energy substrate characteristic of the preweaning stage. The controls, however, changed to greater utilization of amino acids as an energy substrate and adapted to high-protein (lowbiological-quality) diets with a significantly different pattern of circulating nitrogen distribution.

Producció de biopolímers amb cultius bacterians mixtes. Comparació de tres reactors discontinus seqüencials (SBR) amb diferents condicions operacionals

La producció de biopolímers (polihidroxialcanoats (PHA) i substàncies polimèriques extracel·lulars (EPS)) a nivell industrial, resulta una nova àrea d’investigació que recull diverses disciplines, entre elles les Ciències Ambientals. Aquest projecte final de carrera amb el títol: “Producció de biopolímers amb cultius bacterians mixtes”, s’ha desenvolupat sota la supervisió de la directora de projecte Dra. María Eugenia Suárez Ojeda del Departament d’Enginyeria Química de la Universitat Autònoma de Barcelona (UAB) i s’ha dut a terme per l’estudiant Jordi Pérez i Forner de la Llicenciatura de Ciències Ambientals, Facultat de Ciències de la UAB, en el Departament d’Enginyeria Química de la mateixa universitat. L’objectiu d’aquest projecte ha estat produir biopolímers simultàniament amb l’eliminació de fòsfor i matèria orgànica en aigües residuals per obtenir un residu final amb un alt valor afegit. Aquests biopolímers reuneixen les característiques necessàries per a poder competir amb els plàstics convencionals i així, reduir l’elevat consum del petroli i la generació de residus no biodegradables. En aquest projecte s’ha dut a terme la posta en marxa d’un reactor discontinu seqüencial (SBR) per a l’acumulació de biopolímers amb cultius bacterians mixtes. Diferents investigadors han estudiat que aquests tipus de cultius bacterians arriben a nivells de fins el 53-97% [Pijuan et al., 2009] de contingut de biopolímers a la biomassa, sometent als microorganismes a diferents situacions d’estrés ja sigui per dèficit de nutrients o per variacions en les fases de feast-famine (festí-fam). Durant el projecte, s’ha realitzat el monitoratge del reactor alimentat amb una aigua sintètica, elaborada en el laboratori, amb les característiques d’un aigua residual provinent de la industria làctica. S’ha sotmès als microorganismes a diferents condicions operacionals, una d’elles amb limitació de fòsfor com a nutrient i una tercera condició amb una variació a les fases feast-famine. D’altra banda, com a segon objectiu, s’ha analitzat el contingut de biopolímers a la biomassa de dos SBRs més, del grup de recerca Bio-GLS del Departament d’Enginyeria Química de la UAB, alimentats amb diferents fonts de carboni, glicerol i àcids grassos de cadena llarga (AGCLL), per observar les influències que té el tipus de substrat en l’acumulació de biopolímers. Els resultats obtinguts en la primera part d’aquest projecte han estat similars als resultats d’altres investigadors [Pijuan et al., 2009; Guerrero et al., 2012]. S’ha determinat que sotmetre als microorganismes a situacions d’estrés té un efecte directe pel que fa a l’acumulació de biopolímers. També s’ha observat com al mateix temps que acumulaven aquests compostos, els microorganismes desenvolupaven la seva tasca de depurar l’aigua residual, obtenint al final del cicle una aigua amb un baix contingut en matèria orgànica i altres contaminants com amoni i fòsfor, en aquest cas. En la segona part del projecte, s’ha observat com el tipus de substrat té un efecte directe pel que fa a l’acumulació de biopolímers i també a l’activitat metabòlica dels microorganismes. Per tant, s’ha conclòs que la producció de biopolímers mitjançant la depuració d’aigües residuals es una via d’investigació molt prometedora pel que fa als resultats obtinguts. Alhora que es tracta un residu, s’obté una producte residual amb un alt valor afegit que pot ser utilitzat per la producció de bioplàstics 100% biodegradables.

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.

Altered nitrogen balance and decreased urea excretion in male rats fed cafeteria diet are related to arginine availability

Hyperlipidic diets limit glucose oxidation and favor amino acid preservation, hampering the elimination of excess dietary nitrogen and the catabolic utilization of amino acids.We analyzed whether reduced urea excretion was a consequence of higherNO ; (nitrite,nitrate, and other derivatives) availability caused by increased nitric oxide production in metabolic syndrome. Rats fed a cafeteria diet for 30 days had a higher intake and accumulation of amino acid nitrogen and lower urea excretion.There were no differences in plasma nitrate or nitrite. NO and creatinine excretion accounted for only a small part of total nitrogen excretion. Rats fed a cafeteria diet had higher plasma levels of glutamine, serine, threonine, glycine, and ornithinewhen comparedwith controls,whereas arginine was lower. Liver carbamoyl-phosphate synthetase I activity was higher in cafeteria diet-fed rats, but arginase I was lower. The high carbamoyl-phosphate synthetase activity and ornithine levels suggest activation of the urea cycle in cafeteria diet-fed rats, but low arginine levels point to a block in the urea cycle between ornithine and arginine, thereby preventing the elimination of excess nitrogen as urea. The ultimate consequence of this paradoxical block in the urea cycle seems to be the limitation of arginine production and/or availability.

Disseny d'una eina de gestió d'un planificador d'execucions batch

L'abast d'aquest projecte es centrarà en el disseny d'una eina de gestió d'un planificador d'execucions batch, que intentarà donar una solució independent de l'entorn on s'executen aquests processos i que servirà com a eina de suport a un equip d'analistes i dissenyadors que creïn o mantinguin aquests processos.