The ethics of creative accounting

The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to engage in creative accounting.- Review the ethical issues that arise in creative accounting.- Report on surveys of auditors' perceptions of creative accounting in the UK, Spain and New Zealand.

Creative accounting: Some ethical issues of macro- and micro-manipulation

This paper examines two principal categories of manipulative behaviour. The term'macro-manipulation' is used to describe the lobbying of regulators to persuadethem to produce regulation that is more favourable to the interests of preparers.'Micro-manipulation' describes the management of accounting figures to produce abiased view at the entity level. Both categories of manipulation can be viewed asattempts at creativity by financial statement preparers. The paper analyses twocases of manipulation which are considered in an ethical context. The paperconcludes that the manipulations described in it can be regarded as morallyreprehensible. They are not fair to users, they involve an unjust exercise ofpower, and they tend to weaken the authority of accounting regulators.

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.

Immigration, family responsibilities and the labor supply of skilled native women

This paper investigates the effects of Spain s large recent immigration wave on thelabor supply of highly skilled native women. We hypothesize that female immigration led to an increase in the supply of affordable household services, such as housekeeping and child or elderly care. As a result, i) native females with high earnings potential were able to increase their labor supply, and ii) the effects were larger on skilled women whose labor supply was heavily constrained by family responsibilities. Our evidence indicates that over the last decade immigration led to an important expansion in the size of the household services sector and to an increase in the labor supply of women in high-earning occupations (of about 2 hours per week). We also find that immigration allowed skilled native women to return to work sooner after childbirth, to stay in the workforce longer when having elderly dependents in the household, and to postpone retirement. Methodologically, we show that the availability of even limited Registry data makes it feasible to conduct the analysis using quarterly household survey data, as opposed to having to rely on the decennial Census.

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.

Returns to Foreign Language Skills in a Developing Country: The Case of Turkey

Foreign language skills represent a form of human capital that can be rewarded in the labor market. Drawing on data from the Adult Education Survey of 2007, this is the first study estimating returns to foreign language skills in Turkey. We contribute to the literature on the economic value of language knowledge, with a special focus on a country characterized by fast economic and social development. Although English is the most widely spoken foreign language in Turkey, we initially consider the economic value of different foreign languages among the employed males aged 25 to 65. We find positive and significant returns to proficiency in English and Russian, which increase with the level of competence. Knowledge of French and German also appears to be positively rewarded in the Turkish labor market, although their economic value seems mostly linked to an increased likelihood to hold specific occupations rather than increased earnings within occupations. Focusing on English, we also explore the heterogeneity in returns to different levels of proficiency by frequency of English use at work, birth-cohort, education, occupation and rural/urban location. The results are also robust to the endogenous specification of English language skills.

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.

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

La ment forma part de la teva vida, aprèn a cuidar-la!

L’objectiu d’aquest estudi és crear un programa de prevenció de la demència a partir d’activitats i ocupacions significatives. S’utilitzarà la metodologia quantitativa i es realitzarà un estudi experimental i seqüencial. L’estudi es realitzarà al medi rural, concretament a Ripoll (Sant Bernabé). Per tal de poder obtenir la els participants per la realització de l’estudi s’utilitzarà el mostreig aleatori estratificat amb el qual s’obtindrà dos grups de 16 persones de 50 a 55 anys. Els instruments que s’utilitzaran per tal de poder obtenir les dades de l’estudi són el “Qüestionari internacional d’activitat física” (2002), la bateria neuropsicològica anomenada “Test de Barcelona abreviat” (1997), “L’escala de qualitat de vida” (2008), i per acabar s’utilitzarà el “Test KIMED” (2004). Una primera limitació pot ser que l’ajuntament no ens faciliti les dades per tal de poder realitzar el mostreig aleatori estratificat per tal de poder aconseguir la mostra. També pot ser que l’ajuntament no cedeixi el lloc per tal de poder realitzar la intervenció. Un altre possible limitació pot ser el temps atmosfèric. I per acabar també ens podem torbar amb l’abandonament del programa per part d’un o més participants.