The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?

Creative accounting is a growing issue of interest in Spain. In this article we argue that the concept true and fair view can limit or promote the use of creative accounting depending upon its interpretation. We review the range of meanings that true and fair view can take at an international level and compare the experience of the United Kingdom with the Australian one by analysing the use of true and fair view to limit creative accounting. Finally, we suggest lines of action to be considered by the Spanish accounting standards-setting institutions.

Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain

Recent research shows that financial reports are losing relevance. Mainly thisis due to the growing strategic importance of intangible assets in theperformance of a company. A possible solution is to modify accounting standardsso that statements include more self-generated intangible assets, taking intoaccount with their inherent risk and difficulty of valuation. We surveyed loanofficers who were asked to assess the credit-worthiness of a hypotheticalcompany. The only information given was a simplified version of financialstatements. Half the group got statements where research and development costshad been capitalized. The other half got statements in which these costs hadbeen treated as an expense. The findings show that capitalization wassignificantly more likely to attract a positive response to a loan request. Thepaper raises the question of whether accounting for intangibles might providemanagers with one more creative accounting technique and, in consequence, itsethical implications.

The ethics of creative accounting: Some Spanish evidence

'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded as unethical by most observers, a defence of creative accounting can be based on the ability of the users of accounts to identify bias in accounting policy choices and make appropriate adjustments.In this paper we take the example of the Barcelona Football Club where the club management made three key accounting policy choices that presented a favourable position, and a supporters' club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan offices, with supporting notes making the impact of the accounting policy choices clear. We found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request.This result undermines the defence for creative accounting, based on the ability of users to identify manipulation.

Creative accounting: Nature, incidence and ethical issues

This paper explores the nature and incidence of creative accounting practiceswithin the context of ethical considerations.It explores several definitionsof creative accounting and the potential and the range of reasons for acompany's directors to engage in creative accounting. Later the paperconsiders the various ways in which creative accounting can be undertaken andsummarizes some empirical research on the nature and incidence of creativeaccounting. The ethical dimension of creative accounting is discussed, drawingevidence from several empirical studies. The paper concludes with the analysisof possible solutions for the creative accounting problem.

Nota al artículo "El sistema de las Creative commons"

Después de leer el artículo "El sistema de las Creative Commons" de Marco Marandola1, me gustaría presentar de manera más completa el proyecto de las licencias de Creative commons. Actualmente las palabras copyleft, copyright, open access, creative commons, procomún, se utilizan mucho pero a veces se mezclan conceptos y se informa de manera errónea. Agradezco a los editores la posibilidad de escribir esta nota que personalmente considero de rectificación.

Greece and Platonic Love in E. M. Forster's Maurice, or the greatness and limits of Antiquity as a source of inspiration.

The aim of this article is to show how, although the evident idealization of Greece and Platonic love throughout the Victorian-Edwardian England, both also show their limits. In order to make it clear the author refers constantly to the implicit Greek texts such as Plato's Symposium and Phaedrus and perhaps even to Plutarch¿s Eroticus in search of a Classical Tradition which is highly significant in order to understand that England at the beginning of the twentieth century.

Love in Plutarch: the necessary Platonic correction of Plato

Amb ocasió del simposi internacional dedicat a l'amor a Plutarc, aquest treball fou presentat per mostrar fins a quin punt Plutarc, sobre tot al seu Eròtic i des de paràmetres estrictament platònics, amb l'ajut d'una lògica elemental i alhora rigorosa, es limita a corregir platònicament Plató per tal que éros i philía puguin ser atribuïts també al amor conjugal.

Les llicències de Creative Commons a l'Estat espanyol

[eng] The Creative Commons project in Spain has its beginnings in early 2003, but until one year ago it was not possible to access licenses adapted to Spanish legislation on intellectual property. In addition to this effort of adaptation, other activities have been carried out -centred especially on the dissemination and explanation of the licensing system- and the level of acceptance has been quite positive. This article covers the history of the project and provides an explanation of the licenses and a description of some of the initiatives that this legal system is carrying out.

Las licencias Creative Commons en el Estado Español

Hace un par de años poca gente conocía las licencias Creative Commons, pero actualmente este término empieza a ser asociado a un estándar de licencias para obras digitales libres en la red, de la misma manera que las licencias del proyecto GNU (GPL, LGPL)2 se asocian a un estándar para el software libre.

Noves alternatives per gestionar els drets d'autoria en la difusió de continguts. Les llicències de Creative Commons

Les llicències de Creative Commons són una alternativa a la gestió tradicional dels drets d'autor que s'ha estès ràpidament gràcies a Internet en els seus cinc anys d'existència. L'aparició d'aquesta nova eina legal ha obert un debat sobre els models de difusió de qualsevol contingut i, en definitiva, del coneixement que ha obligat a replantejaments no tan sols entre els autors i els creadors sinó també entre institucions i administracions. En aquest llibre es presenta el model que proposa Creative Commons per facilitar la difusió i l'accés als continguts de qualsevol persona, tot respectant-ne els drets d'autor.

Aplicación de las licencias de Creative Commons en el ámbito educativo

En este texto se presentan las licencias que ofrece la organización Creative Commons para gestionar los derechos de propiedad intelectual de una manera distinta al tradicional “todos los derechos reservados”. Estas licencias inspiradas en el movimientodel software libre se ofrecen gratuitamente para todos aquellos autores que quieran compartir sus obras permitiendo determinados usos con algunas condiciones sin tener que pedir permiso previo. Además se hace un repaso a la aplicación de estas licencias en el ámbito educativo mostrando ejemplos y analizando su uso con respecto al tipo de proyecto y el tipo de licencias.

Las licencias de Creative Commons en las revistas científicas

Comunicació presentada a la "Jornada informativa Grupo de investigación Acceso Abierto a la Ciencia". Barcelona, 3 de marzo de 2010

Sharing and Learning= Changing. A real story at the Institute of Public Security of Catalonia

The Institute has professionals with extensive experience in training, specifically with experience in the field of police and emergencies training. Moreover, it also has very talented people. But above all, our institution has public professionals with a desire to serve, who love security and emergency responders and want to provide them with the best knowledge to make them every day better professionals. In the quest for continuous training improvement, its during 2009 when e-learning begins to have a presence at the Institute. Virtual training methodology becomes a facilitator for the training of various professionals, avoiding geographical displacement and easing the class schedule.

Experiències poètiques de qualitat a la infància

La poesia és un gènere literari, massa sovint, oblidat a les escoles. No obstant, està demostrat que es pot treballar amb persones de totes les edats, des d’infants ben petits, fins a persones adultes, sempre i quan, les metodologies i les tècniques utilitzades siguin adequades als receptors. Aquest gènere no implica només comprensió del vocabulari i del missatge final, sinó també comporta gaudir del joc de les paraules, dels sons, de la melodia, del ritme... Es pot dir, doncs, que poesia i música, són dues arts que estan estretament relacionades. Quins elements provoquen que una experiència de poesia tingui qualitat? En primer lloc, el “què”, quin tipus de poesia oferim als infants. Així doncs, els podem proporcionar poesia escrita per a infants, però també poesia , en un inici, pensada per a adults. I és que el poema que és bo per a nens/es també ho és per a gent més gran, i a l’inrevés. A més a més, la poesia ha de ser rítmica, melòdica i que busqui constantment el joc sonor de les paraules. En segon lloc, el “qui”, és a dir, quines condicions ha de tenir la persona que escriu i recita poesia, per fer-ho amb la màxima qualitat possible. L’escriptor ha de ser una persona culta, amb un profund lligam artístic. No tothom serveix per a ser un bon escriptor, ja que comporta una gran tasca . Pel que fa a l’art de recitar, és una habilitat que tothom pot adquirir, amb pràctica, voluntat i constància. En tercer i últim lloc, el “com”, la metodologia adequada per presentar la poesia als infants. Aquest gènere literari s’ha de presentar de forma vivencial. El primer que han de fer els infants és estar en contacte amb la llengua i viure la poesia. Només així aprendran a estimar aquest gènere i a creure en ell i en les seves possibilitats.

Creative and Multidisciplinary Etching in the Digital Age

In our capacity as creative artists, researchers and fine arts professors, most part of our activity focuses on the relationships between people and creativity, technology, and resources, and, most frequently, what we aim to offer are new enjoyable and subversive ways of interacting with these three fields. As art teachers, we ask 'why and how' to teach dynamic bearing in mind that digital technology will undoubtedly impact on contemporary art practice.