One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community

From the year of its foundation, until the foundation of Revista deContabilidad in 1997, REFC has been the only referred accounting journalin Spain. Published by the Spanish Association for Accounting and BusinessAdministration (AECA), this journal is at the heart of the emergence ofa distinctly Spanish academic accounting community.Our study is based on:1. An analysis of 100 issues of REFC covering the period from 1985 to 1999.2. A questionnaire to Spanish accounting academics on their perceptionsand experience of the journal.Key points emerging from this study include:a) A move away from interest in accounting concepts and rules, as wellas accounting history, and towards positive accounting theory, the impactof accounting information on capital markets, and financial analysis.b) The emergence of a small number of universities as the driving forcein Spanish accounting research.c) Spanish academics rate REFC highly compared to other Spanish journalsfor publication status, as a support for research, and as a support forteaching. A number of English language journals are rated more highly forboth publication status and as a support for teaching.

Trends in hours, balanced growth and the role of technology in the business cycle

The present paper revisits a property embedded in most dynamic macroeconomic models: the stationarity of hours worked. First, I argue that, contrary to what is often believed, there are many reasons why hours could be nonstationary in those models, while preserving the property of balanced growth. Second, I show that the postwar evidence for most industrialized economies is clearly at odds with the assumption of stationary hours per capita. Third, I examine the implications of that evidence for the role of technology as a source of economic fluctuations in the G7 countries.

Declining labor force attachment and downward trends in unemployment and participation

The US labor market witnessed two apparently unrelated secular movements in thelast 30 years: a decline in unemployment between the early 1980s and the early 2000s,and a decline in participation since the early 2000s. Using CPS micro data and a stock-flow accounting framework, we show that a substantial, and hitherto unnoticed, factorbehind both trends is a decline in the share of nonparticipants who are at the margin ofparticipation. A lower share of marginal nonparticipants implies a lower unemploymentrate, because marginal nonparticipants enter the labor force mostly through unemployment,while other nonparticipants enter the labor force mostly through employment.

Trends in indices of daily precipitation extremes in Catalonia (NE Spain), 1951-2003

The aim of this paper is to quantitatively characterize the climatology of daily precipitation indices in Catalonia (northeastern Iberian Peninsula) from 1951 to 2003. This work has been performed analyzing a subset of the ETCCDI (Expert Team on Climate Change Detection and Indices) precipitation indices calculated from a new interpolated dataset of daily precipitation, namely SPAIN02, regular at 0.2° horizontal resolution (around 20 km) and from two high-quality stations: the Ebro and Fabra observatories. Using a jack-knife technique, we have found that the sampling error of the SPAIN02 regional averaged is relatively low. The trend analysis has been implemented using a Circular Block Bootstrap procedure applicable to non-normal distributions and autocorrelated series. A running trend analysis has been applied to analyze the trend persistence. No general trends at a regional scale are observed, considering the annual or the seasonal regional averaged series of all the indices for all the time windows considered. Only the consecutive dry days index (CDD) at annual scale shows a locally coherent spatial trend pattern; around 30% of the Catalonia area has experienced an increase of around 2¿3 days decade¿1. The Ebro and Fabra observatories show a similar CDD trend, mainly due to the summer contribution. Besides this, a significant decrease in total precipitation (around ¿10 mm decade¿1) and in the index "highest precipitation amount in five-day period" (RX5DAY, around ¿5 mm decade¿1), have been found in summer for the Ebro observatory.

La diversidad cultural en Google y los motores de búsqueda: una aproximación conceptual

Se analiza una preocupación expresada tanto de forma implícita como explícita en diversos ámbitos, según la cual los motores de búsqueda en general y Google en particular, podrían estar utilizando algún sistema para ocultar determinados contenidos culturales o bien para destacar aquellos que proceden del ámbito anglosajón en detrimento de los de otras culturas y lenguas. Dicho de otro modo, se considera, en una primera aproximación de modo exclusivamente conceptual, la idea de si el uso intensivo de los motores de búsqueda, tan característico de nuestro tiempo, resulta una amenaza para la diversidad cultural. Para ello, en primer lugar y con el fin de contextualizar este trabajo, se lleva a cabo una presentación de dos polémicas previas sobre el dilema proteccionismo o libre flujo de los productos culturales y a continuación se analizan las características más relevantes de los motores de búsqueda (centrándonos en Google en particular) con el fin de valorar si éstos constituyen una amenaza creíble a la diversidad cultural e idiomática de la Web.

Anàlisi legal del projecte Google books des de la perspectiva dels drets de propietat intel·lectual

Objectiu. Descriure el projecte Google books i analitzar-lo des de la perspectiva legal, tenint en compte els tres agents principals implicats: Google, els titulars de drets de propietat intel·lectual i les biblioteques. Metodologia. Anàlisi legal comparada (legislacions dels Estats Units, de França i d'Espanya) de les implicacions del projecte Google books sobre els drets de propietat intel·lectual i el dret de la competència. Estudi de les demandes plantejades contra Google als Estats Units i a Europa, aixícom les possibles conseqüències de l'acord de conciliació adoptat per Google i les associacionsd'autors i editors als Estats Units. Resultats. Google books ha suposat una infracció massiva de drets de propietat intel·lectual. Per determinar si els llibres d'una biblioteca han entrat en el domini públic o no, cal determinar prèviament quina llei nacional resulta aplicable a cada llibre. La posada a disposició a Google books d'obres descatalogades i tan sols fragments de llibres que es troben a la venda no pot dursea terme sense l'autorització dels titulars. En el cas de les obres òrfenes, l'explotació exigeixl'adopció de certes mesures prèvies per garantir els drets dels titulars, en cas que aquests arribina conèixer-se. L'acord de conciliació adoptat als Estats Units entre Google i les associacionsd'autors i editors pot implicar una posició de monopoli per part de Google en relació amb la venda dels llibres descatalogats i les obres òrfenes.

Análisis legal del proyecto Google books desde la perspectiva de los derechos de propiedad intelectual

Objetivos: Describir el proyecto Google books y analizarlo desde la perspectiva legal, teniendo en cuenta los tres agentes principales implicados en el mismo: Google, los titulares de derechos de propiedad intelectual y las bibliotecas. Metodología: Análisis legal comparado (legislaciones de Estados Unidos, Francia y España) de las implicaciones del proyecto Google books sobre los derechos de propiedad intelectual y el derecho de la competencia. Estudio de las demandas planteadas contra Google en Estados Unidos y en Europa, así como las posibles consecuencias del acuerdo de conciliación adoptado por Google y las asociaciones de autores y editores en Estados Unidos. Resultados: Google books ha supuesto una infracción masiva de derechos de propiedad intelectual. Para determinar si los libros que se encuentran en una biblioteca han entrado o no el dominio público, es preciso determinar previamente qué ley nacional resulta aplicable a cada libro. La puesta a disposición en Google books de obras descatalogadas y únicamente de fragmentos de libros que se encuentran a la venta no puede llevarse a cabo sin laautorización de los titulares. En el caso de las obras huérfanas, su explotación exige la adopción de ciertas medidas previas para garantizar los derechos de los titulares, en el caso de que estos lleguen a conocerse. El acuerdo de conciliación adoptado en Estados Unidos entre Google y las asociaciones de autores y editores puede implicar una posición de monopolio por parte de Google en relación a la venta de los libros descatalogados y de las obras huérfanas.

Systematic trends in self-consistent calculations of linear quantum wires

Systematic trends in the properties of a linear split-gate heterojunction are studied by solving iteratively the Poisson and Schrödinger equations for different gate potentials and temperatures. A two-dimensional approximation is presented that is much simpler in the numerical implementation and that accurately reproduces all significant trends. In deriving this approximation, we provide a rigorous and quantitative basis for the formulation of models that assumes a two-dimensional character for the electron gas at the junction.

Chemical defenses in Sacoglossan Opisthobranchs: Taxonomic trends and evolutionary implications

Sacoglossan sea slugs (Mollusca: Opisthobranchia) are one of the few groups of specialist herbivores in the marine environment. Sacoglossans feed suctorially on the cell sap of macroalgae, from which they 'steal' chloroplasts (kleptoplasty) and deterrent substances (kleptochemistry), retaining intracellularly both host plastids and chemicals. The ingested chloroplasts continue to photosynthesize for periods ranging from a few hours or days up to 3 months in some species. Shelled, more primitive sacoglossans feed only on the siphonalean green algal genus Caulerpa, and they do not have functional kleptoplasty. The diet of sacoglossans has radiated out from this ancestral food. Among the shell-less Plakobranchidae (=Elysiidae), the more primitive species feed on other siphonales (families Derbesiaceae, Caulerpaceae, Bryopsidaceae and Codiaceae) and fix carbon, while the more 'advanced' species within the Plakobranchidae and Limapontioidae have a more broad dietary range. Most of these 'advanced' species are unable to fix carbon because the chloroplasts of their food algae are mechanically disrupted during ingestion. Mesoherbivores are likely to be eaten if they live on palatable seaweeds, their cryptic coloration and form not always keeping them safe from predators. Sacoglossans prefer to live on and eat chemically defended seaweeds, and they use ingested algal chemicals as deterrents of potential predators. The most ancestral shelled sacoglossans (Oxynoidae) and some Plakobranchidae such as Elysia translucens, Thuridilla hopei and Bosellia mimetica have developed a diet-derived chemical defense mechanism. Oxynoids and Thuridilla hopei are able to biomodify the algal metabolites. However, the Plakobranchidae Elysia timida and E. viridis, together with Limapontioidea species, are characterized by their ability to de novo synthesize polypropionate metabolites. A whole analysis of kleptoplasty and chemical defenses in sacoglossans may offer a better understanding of the ecology and evolution of these specialized opisthobranchs. In this paper we summarize some of the latest findings, related mainly to Mediterranean species, and offer a plausible evolutionary scenario based on the biological and chemical trends we can distinguish in them.

Delphinium L. subgen Delphinium: origin and evolutionary trends

Les caractéristiques avançades de Delphinium L. subgèn. Delphinium (taxons anuals) son comparades amb les del subgèn. Delphinastrum (DC.) Wang i del subgèn. Oligophyllon Dimitrova (taxons perennes). La morfología floral mostra un intercanvi de funcions entre els petals laterals i els petals superiors i restructura de la inflorescencia de molts taxons anuals afavoreix un augment de les taxes de geitonogàmia-autogàmia. L'evolució dels cariotips és basada en una disminució de la longitud total dels cromosomes i en un increment del grau d'asimetria; el nombre cromosómic roman constant per a totes les especies anuals (2n = 16). Leficàcia de la dispersió de les especies anuals és mes gran que no pas la de les especies perennes, per causa d'un increment en la producció de granes i per l'augment de la flotabilitat, tant a l'aire com a l'aigua. D'altres caractéristiques adaptatives avançades son l'adquisició de noves defenses químiques i l'aparició d'un nou tipus embriogènic. Els nínxols ecologies del subgèn. Delphinium corresponen a habitats oberts i alterats, en comparado amb els habitats estables i relativament tancats dels subgéneros Delphinastrum i Oligophyllon. Es presenta una hipótesi global de les tendencies évolutives observades en anuals vs. perennes en connexió amb consideracions biogeogràfiques, així corn un resum taxonomic final.

Advanced optical microscopies for materials: new trends

This article summarizes the new trends of Optical Microscopy applied to Materials, with examples of applications that illustrate the capabilities of thetechnique.

Anàlisi comparativa d'accessibilitat i UX d'iTunes, Google Music i Amazon Cloud Player

Aquest treball final de carrera consisteix en la realització d'un estudi de la usabilitat i accessibilitat de tres gestors de medis multimèdia: iTunes, Google Music i Amazon Cloud Player. A través d'observacions contextuals, avaluacions heurístiques i tests d'usuaris he realitzat una anàlisi comparativa. Per tal d'esquematitzar tota aquesta informació he confeccionat una taula amb els punts forts i punts febles de cada aplicació per concloure amb la proposta de millores per a cada un dels gestors de medis.

Are we living longer but less healthy? Trends in mortality and morbidity in Catalonia (Spain), 1994-2011

Evidence on trends in prevalence of disease and disability can clarify whether countries are experiencing a compression or expansion of morbidity. An expansion of morbidity as indicated by disease have appeared in Europe and other developed regions. It is likely that better treatment, preventive measures and increases in education levels have contributed to the declines in mortality and increments in life expectancy. This paper examines whether there has been an expansion of morbidity in Catalonia (Spain). It uses trends in mortality and morbidity from major causes of death and links of these with survival to provide estimates of life expectancy with and without diseases and functioning loss. We use a repeated cross-sectional health survey carried out in 1994 and 2011 for measures of morbidity; mortality information comes from the Spanish National Statistics Institute. Our findings show that at age 65 the percentage of life with disease increased from 52% to 70% for men, and from 56% to 72% for women; the expectation of life unable to function increased from 24% to 30% for men and 40% to 47% for women between 1994 and 2011. These changes were attributable to increases in the prevalences of diseases and moderate functional limitation. Overall, we find an expansion of morbidity along the period. Increasing survival among people with diseases can lead to a higher prevalence of diseases in the older population. Higher prevalence of health problems can lead to greater pressure on the health care system and a growing burden of disease for individuals.

Tarracomap: Development of an archaeological application on Google Maps navigation System

This paper describes the result of a research about diverse areas of the information technology world applied to cartography. Its final result is a complete and custom geographic information web system, designed and implemented to manage archaeological information of the city of Tarragona. The goal of the platform is to show on a web-focused application geographical and alphanumerical data and to provide concrete queries to explorate this. Various tools, between others, have been used: the PostgreSQL database management system in conjunction with its geographical extension PostGIS, the geographic server GeoServer, the GeoWebCache tile caching, the maps viewer and maps and satellite imagery from Google Maps, locations imagery from Google Street View, and other open source libraries. The technology has been chosen from an investigation of the requirements of the project, and has taken great part of its development. Except from the Google Maps tools which are not open source but are free, all design has been implemented with open source and free tools.

Future trends of the World Wide Web in the food and beverage sector in Spain

Extended abstract.