Earnings management and cultural values

Using theory and empirical data from social psychology to measure for cultural differences between countries, we study the effect of individualism as defined by Hofstede (1980) and egalitarianism as defined by Schwartz (1994, 1999, 2004) on earnings management. We find a significant influence of both cultural measures. In line with Licht et al. (2004), who argue that individualistic societies may be less susceptible to corruption, we find that countries scoring high on individualism tend to have lower levels of earnings management. In addition, we find that egalitarianism, defined as a society's cultural orientation with respect to intolerance for abuses of market and political power, is negatively related with earnings management. Our results are robust to different specifications and controls. The main message of this paper is that besides formal institutions, cultural differences are relevant to explain earnings management behaviour. We think that our work adds to the understanding of the importance of cultural values in managerial behaviour across countries contributing to the literature on earnings management and law and institutions.

Sistemes integrats de gestió (Integrated Management Systems - IMS): Anàlisi empíric a les empreses de Catalunya

Projecte de recerca elaborat a partir d’una estada al Auditing and Integration of Management Systems Research Laboratory de la Universitat d’Alberta, Canadà, des de maig fins a setembre del 2007. Aquest centre porta a terme recerca de caire teòrica i bàsica aplicada a l’assegurament de la qualitat, i més concretament a l’estandardització i integració de sistemes de gestió. En primer lloc, s’han analitzat les dades obtingudes en l’estudi empíric descriptiu realitzat a Catalunya durant l’any 2005, focalitzat en els estàndards de gestió més utilitzats per les empreses catalanes, en que s’hi incloïen les normes ISO 9001, ISO 14001, OSHAS 18001 així com els nous estàndards de suport de la sèrie ISO 10000. En segon terme, i a partir d’aquest anàlisis previ, s’ha iniciat el disseny d’una metodologia flexible per a la integració dels sistemes de gestió basats en estàndards internacionals.

Organizational configurations of strategic choices and strategic management accounting

This is the first study to adopt a configurational paradigm in an investigation of strategic management accounting (SMA) adoption. The study examines the alignment and effectiveness of strategic choice and strategic management accounting (SMA) system design configurations. Six configurations were derived empirically by deploying a cluster analysis of data collected from a sample of 193 large Slovenian companies. The first four clusters appear to provide some support for the central configurational proposition that higher levels of vertical and horizontal configurational alignments are associated with higher levels of performance. Evidence that contradicts the theory is also apparent, however, as the remaining two clusters exhibit high degrees of SMA vertical and horizontal alignment, but low performance levels. A particular contribution of the paper concerns its demonstration of the way that the configurational paradigm can be operationalised to examine management accounting phenomena and the nature of management accounting insights that can derive from applying the approach.

Tritordeum, wheat and triticale yield components under multi-local mediterranean drought conditions

The species x location interaction was of great importance in explaining the behaviour of genetic material. The study presented here shows, for the first time, the performance, under field conditions of the new tritordeum species, compared to wheat and triticale in a wide range of Mediterranean countries (Spain, Lebanon and Tunisia). The results obtained revealed that despite the diversity of environmental conditions, the main differences in yield were due to genotypes, especially to differences between species. The multi-local study with different growth conditions revealed important information about the water availability effect on yield. In the lowest yielding environments (Tunisia rainfed), Tritordeum and triticale yields were equivalent. However under better growth conditions (Spain), tritordeum yield was shown to be lower than wheat and triticale. Interestingly, when water limitation was extended during the pre-anthesis period, differences in tritordeum versus wheat-triticale yield rate were larger than when water stress occurred during anthesis. These variations were explained by the fact that kernel weight has been found as the limiting factor for yield determination in tritordeum, and a delay in the anthesis date may have been the cause for the low kernel weight and low yield under Mediterranean drought conditions. Such differences in yield between tritordeum and wheat or triticale could be explained by the fact that tritordeum is a relatively new species and far fewer resources have been devoted to its improvement when compared to wheat and triticale. Our results suggest that breeding efforts should be directed to an earlier anthesis date and a longer grain filling period. tritordeum proved to have possibilities to be grown under drought environments as a new crop, since its performance was quite close to wheat and triticale. Besides, it has qualitative added values that may improve farmers' income per unit land.

Multi-level SLA-driven resource management on Cloud Providers

Nowadays, service providers in the Cloud offer complex services ready to be used as it was a commodity like water or electricity to their customers with any other extra effort for them. However, providing these services implies a high management effort which requires a lot of human interaction. Furthermore, an efficient resource management mechanism considering only provider's resources is, though necessary, not enough, because the provider's profit is limited by the amount of resources it owns. Dynamically outsourcing resources to other providers in response to demand variation avoids this problem and makes the provider to get more profit. A key technology for achieving these goals is virtualization which facilitates provider's management and provides on-demand virtual environments, which are isolated and consolidated in order to achieve a better utilization of the provider's resources. Nevertheless, dealing with some virtualization capabilities implies an effort for the user in order to take benefit from them. In order to avoid this problem, we are contributing the research community with a virtualized environment manager which aims to provide virtual machines that fulfils with the user requirements. Another challenge is sharing resources among different federated Cloud providers while exploiting the features of virtualization in a new approach for facilitating providers' management. This project aims for reducing provider's costs and at the same time fulfilling the quality of service agreed with the customers while maximizing the provider's revenue. It considers resource management at several layers, namely locally to each node in the provider, among different nodes in the provider, and among different federated providers. This latter layer supports the novel capabilities of outsourcing when the local resources are not enough to fulfil the users demand, and offering resources to other providers when the local resources are underused.

Toward partial reorientation of land management for sustainability in view of material circulation: biophysical and historical analysis

This paper explores two major issues, from biophysical and historical viewpoints. We examine land management, which we define as the long-term fertility maintenance of land in relation to agriculture, fishery and forestry. We also explore humans’ positive role as agents aiming to reinforce harmonious materials circulation within the land. Liebig’s view on nature, agriculture and land, emphasizes the maintenance of long-term land fertility based on his agronomical thought that the circulation of matter in agricultural fields must be maintained with manure as much as possible. The thoughts of several classical economists, on nature, agriculture and land are reassessed from Liebig’s view point. Then, the land management problem is discussed at a much more fundamental level, to understand the necessary conditions for life in relation to land management. This point is analyzed in terms of two mechanisms: entropy disposal on the earth, and material circulation against gravitational field. Finally from the historical example of the metropolis of Edo, it is shown that there is yet another necessary condition for the sustainable management of land based on the creation of harmonious material cycles among cities, farm land, forests and surrounding sea areas in which humans play a vital role as agent.

Ra isotopes and Rn as a tool for the water management resources: the Alberquillas aquifer (Málaga-Granada)

The aim of this project is to evaluate the importance of submarine groundwater discharge sector in order to improve the water balance in Málaga-Granada region. The approach of this study arose from the the geology and the aquifers that indicate that there could be some discharge to the sea between Maro (Málaga) and Almuñécar (Granada) and the Andalusian’s Government and its Water Agence were really interested in evaluating it because there is a lot of population and few water available and the magnitude of groundwater discharge has generated controversy. Is well known that water is a scarce resource in this area and it’s very important for the society and for the environment. The legislation, the water policies, the knowledge of the aquifer and the geology, the water dynamics, the land use and the water perception in the society might help the management of this resource not just in Andalusia but in all the Mediterranean basin. The main objective is to evaluate the submarine groundwater discharge from the Alberquillas Aqufier to the sea by measuring 222Rn and Ra isotopes. Specific objectives have been established to achieve the main objective: A) Reveal the importance of water resources in the Mediterranean basin; B) Learn radiometric techniques for the study of groundwater discharge to the sea; C) Learn of sampling techniques of water samples for the measurement of Ra and Rn; D) Learn the techniques for measuring Ra (RaDeCC) and Rn (RAD7); E) Interpretation and discussion of results. During this semester, and in addition of the present study in Málaga- Granada region, the author has participated in the initial phase (sampling, analysis and interpretation of preliminary results) of other research projects focused on the study of submarine groundwater discharges through the use of Ra isotopes and 222Rn. These studies have been developed in different areas, including Alt Empordà (Roses and Sant Pere Pescador), Maresme with CMIMA’s group (Mediterranean Center for Marine and Environmental Research), Delta de l’Ebre, Peñíscola and Mallorca with the IMEDEA’s group (Mediterranean Institute for Advanced Studies).

Descripción socioambiental y análisis de las fuentes de agua de la microcuenca La Jabonera (Estelí, Nicaragua)

El objetivo principal de este proyecto es la caracterización de la microcuenca la Jabonera (Estelí, Nicaragua) enfatizando el agua como factor clave que conecta todos los elementos que interaccionan en la microcuenca y que, además delimita el área de estudio. El trabajo de campo ha consistido básicamente en la georeferenciación de los puntos de interés, la realización de encuestas a la población y la evaluación de las fuentes de agua y del agua del río mediante análisis fisicoquímicos. En el procesamiento de la información se ha elaborado cartografía temática mediante la herramienta SIG que ha servido de soporte para la interpretación de los resultados. Las características morfométricas y biofísicas favorecen que el agua precipitada se pierda rápidamente por escorrentía superficial con una tendencia moderada a crecidas e inundaciones. El agua infiltrada circula rápidamente por fracturas del material geológico con tiempos de tránsito cortos, y además, el área de recarga de los nacientes es local por lo que las fuentes son especialmente vulnerables a períodos de sequía y a la contaminación en su entorno cercano. El estudio de usos del suelo junto con la realización de análisis del agua ha permitido determinar que los agroquímicos son la principal fuente potencial de contaminación del agua en la microcuenca. Los resultados obtenidos muestran la necesidad de llevar a cabo una gestión integrada del territorio que garantice un desarrollo socioambiental sostenible.

Mesophyll conductance to CO2 and leaf morphological characteristics under drought stress during Quercus ilex L resprouting

• Quercus ilex L., the dominant species in Mediterranean forests and one with a great capacity for resprouting after disturbances, is threatened by the expected increase in fire frequency and drought associated with climate change. • The aim of this study was to determine the contribution of photosynthesis limitants, especially mesophyll conductance (gmes ) during this species’ resprouting and under summer drought. • Resprouts showed 5.3-fold increased gmes and 3.8-fold increased stomatal conductance (gs) atmidday with respect to leaves of undisturbed individuals. With increased drought, structural changes (decreased density and increased thickness) in resprouts contributed to the observed higher photosynthesis and increased gmes. However, gmes only partially depended on leaf structure, and was also under physiological control. Resprouts also showed lower non-stomatal limitations (around 50% higher carboxylation velocity (Vc,max) and capacity for ribulose-1,5-bisphosphate regeneration (Jmax)). A significant contribution of gmes to leaf carbon isotope discrimination values was observed. • gmes exhibits a dominant role in photosynthesis limitation in Q. ilex and is regulated by factors other than morphology. During resprouting after disturbances, greater capacity to withstand drought, as evidenced by higher gmes , gs and lower non-stomatal limitants, enables increased photosynthesis and rapid growth.

Entorns col•laboratius virtuals asíncrons basats en Web i enfocats en la gestió del coneixement = Web-based Asynchronous Collaborative Environments Focused on Knowledge Management

Report for the scientific sojourn at the University of California at Berkeley, USA, from september 2007 until july 2008. Communities of Learning Practice is an innovative paradigm focused on providing appropriate technological support to both formal and especially informal learning groups who are chiefly formed by non-technical people and who lack of the necessary resources to acquire such systems. Typically, students who are often separated by geography and/or time have the need to meet each other after classes in small study groups to carry out specific learning activities assigned during the formal learning process. However, the lack of suitable and available groupware applications makes it difficult for these groups of learners to collaborate and achieve their specific learning goals. In addition, the lack of democratic decision-making mechanisms is a main handicap to substitute the central authority of knowledge presented in formal learning.

Suboptimal Management of Coronary Risk in Daily Clinical Practice: Results from a Mediterranean Cohort of HIV-Infected Patients With Myocardial Infarction

Background: The incidence of cardiovascular events in HIV patients has fallen. Methods: We identified 81 patients with a history of coronary events from 2 hospitals in Spain to evaluate management of CVRF before and after the event. Results: The prevalence of coronary events was 2.15%. At the time of the coronary event, CVRF were highly prevalent. Decrease in total cholesterol (P=0.025) and LDLc(P=0.004) was observed. LDLc and HDLc were determined and the percentage of patients with LDLc &100 mg/dL remained stable at the last visit. Conclusions: The prevalence of coronary disease in our cohort was low. Although CVRF were highly.

Information systems for water resources management improvement in developing countries

Water resources management, as also water service provision projects in developing countries have difficulties to take adequate decisions due to scarce reliable information, and a lack of proper information managing. Some appropriate tools need to be developed in order to improve decision making to improve water management and access of the poorest, through the design of Decision Support Systems (DSS). On the one side, a DSS for developing co-operation projects on water access improvement has been developed. Such a tool has specific context constrains (structure of the system, software requirements) and needs (Logical Framework Approach monitoring, organizational-learning, accountability and evaluation) that shall be considered for its design. Key aspects for its successful implementation have appeared to be a participatory design of the system and support of the managerial positions at the inception phase. A case study in Tanzania was conducted, together with the Spanish NGO ONGAWA – Ingeniería para el Desarrollo. On the other side, DSS are required also to improve decision making on water management resources in order to achieve a sustainable development that not only improves the living conditions of the population in developing countries, but that also does not hinder opportunities of the poorest on those context. A DSS made to fulfil these requirements shall be using information from water resources modelling, as also on the environment and the social context. Through the research, a case study has been conducted in the Central Rift Valley of Ethiopia, an endhorreic basin 160 km south of Addis Ababa. There, water has been modelled using ArcSWAT, a physically based model which can assess the impact of land management practices on large complex watersheds with varying soils, land use and management conditions over long periods of time. Moreover, governance on water and environment as also the socioeconomic context have been studied.