Accounting information and the prediction of farm viability

Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope of accounting standards. This article examines the current use of accounting in agriculture and points theneed to establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to agricultural management and farm viability and could also be important for other agents involved in agricultural decision making. Existing literature on failureprediction models and farm viability prediction studies provide the starting point for our research, in which two dichotomous logit models were applied to subsamples of viable and unviable farms in Catalonia, Spain. The firstmodel considered only non-financial variables, while the other also considered financial ones. When accounting variables were added to the model, a significant reduction in deviance was observed.

Full insurance, asymmetric information and genetic testing

This paper extends previous resuls on optimal insurance trading in the presence of a stock market that allows continuous asset trading and substantial personal heterogeneity, and applies those results in a context of asymmetric informationwith references to the role of genetic testing in insurance markets.We find a novel and surprising result under symmetric information:agents may optimally prefer to purchase full insurance despitethe presence of unfairly priced insurance contracts, and other assets which are correlated with insurance.Asymmetric information has a Hirschleifer-type effect whichcan be solved by suspending insurance trading. Nevertheless,agents can attain their first best allocations, which suggeststhat the practice of restricting insurance not to be contingenton genetic tests can be efficient.

On information and competition in private value auctions

How much information does an auctioneer want bidders to have in a private value environment?We address this question using a novel approach to ordering information structures based on the property that in private value settings more information leads to a more disperse distribution of buyers updated expected valuations. We define the class of precision criteria following this approach and different notions of dispersion, and relate them to existing criteria of informativeness. Using supermodular precision, we obtain three results: (1) a more precise information structure yields a more efficient allocation; (2) the auctioneer provides less than the efficient level of information since more information increases bidder informational rents; (3) there is a strategic complementarity between information and competition, so that both the socially efficient and the auctioneer s optimal choice of precision increase with the number of bidders, and both converge as the number of bidders goes to infinity.

On the timing of balance of payments crises: Disaggregated information and interest rate policy

This paper proposes a dynamic framework to study the timing of balance of paymentscrises. The model incorporates two main ingredients: (i) investors have private information; (ii)investors interact in a dynamic setting, weighing the high returns on domestic assets against the incentives to pull out before the devaluation. The model shows that the presence of disaggregated information delays the onset of BOP crises, giving rise to discrete devaluations. It also shows that high interest rates can be eective in delaying and possibly avoiding the abandonment of the peg. The optimal policy is to raise interest rates sharply as fundamentals become very weak. However, this policy is time inconsistent, suggesting a role for commitment devices such as currency boards or IMF pressure.

Willigness to pay for long-term care coverage: the role of private information and self-insurance

Both public and private insurance for long-term care is undeveloped in some European countries such as in Spain and empirical evidence is still limited. This paper aims at exmining the determinants of the demand for Long Term Care (LTC) coverage in Spain using contingent valuation techniques. Our findings indicate that only one-fifth of the population is willing to pay to assure coverage decisions are significantly affected by private information asymmetry and housing tenure in giving rise to self-insurance reduces the probability of insurance being hypothetically purchased.

Willigness to pay for long-term care coverage: the role of private information and self-insurance

Both public and private insurance for long-term care is undeveloped in some European countries such as in Spain and empirical evidence is still limited. This paper aims at exmining the determinants of the demand for Long Term Care (LTC) coverage in Spain using contingent valuation techniques. Our findings indicate that only one-fifth of the population is willing to pay to assure coverage decisions are significantly affected by private information asymmetry and housing tenure in giving rise to self-insurance reduces the probability of insurance being hypothetically purchased.

E-Health and Society : An Empirical Study of Catalonia. Research report (synthesis document)

Aquest estudi va analitzar la interacció del canvi organitzatiu, els valors culturals i el canvi tecnològic en el sistema sanitari català. L'estudi se subdivideix en cinc parts diferents. La primera és una anàlisi de contingut de webs relacionats amb la salut a Catalunya. La segona és un estudi dels usos d'Internet en qüestions relacionades amb la salut entre la població en general, les associacions de pacients i els professionals de la salut, i es basa en un sondeig per Internet adaptat a cada un d'aquests grups. La tercera part és un estudi de treball de camp dels programes experimentals duts a terme pel Govern català en diverses àrees i hospitals locals per a integrar electrònicament la història clínica dels pacients. La quarta és un estudi de les implicacions organitzatives de la introducció de sistemes d'informació en la gestió d'hospitals i centres d'assistència primària a l'Institut Català de Salut, el principal proveïdor de salut pública a Catalunya, i es basa en un sondeig per Internet i entrevistes en profunditat. La cinquena part és un estudi de cas dels efectes organitzatius i socials de la introducció de les tecnologies de la informació i la comunicació en un dels principals hospitals de Catalunya, l'Hospital Clínic de Barcelona. L'estudi es va dur a terme entre el maig del 2005 i el juliol del 2007.

Catalogación y valoración de las webquests desde el área de educación física y el tratamiento de temáticas transversales

Gears of the current millennium have been activated by the hit entry into the information society that has generated a whole range of social and educational changes, it is difficult to stay out of their influence, such as: the dizzying presence of new technologies (NNTT) and the entrenchment of a crisis of values. Physical education has been affected by this avalanche of developments that have sparked the birth of original teaching and learning tools that can be applied in the classroom. In this sense, WebQuests have been configured as a unifying and educational activities that allow addressing the treatment of specific thematic area that we are dealing with the work of certain cross¿cutting. But how do you know what product we have before us, what is its effectiveness? What criteria will allow us to classify it as a fit and capable of being applied in our particular educational context? To clarify these and other issues that any teacher could arise before the election of a multimedia educational materials, our particular object of study has a double claim on the one hand, developing two tools: the card catalog and the heading of Valuation of WebQuests and secondly, to apply these tools in order to find out / determine the degree of quality of a sample of WebQuests. In this article sets forth, in summary form, the various stages of what our research has gone since the establishment of a synthesized theoretical basis, via the definition of the basic guidelines for the design of the exhibition and research results and ending with The list of the ideas and proposals arising from thework.

La Gestión de la Información Personal en usuarios intensivos de las TIC

Se presenta un modelo de análisis del comportamiento informacional global de un colectivo de individuos (estudiantes de la Universitat Oberta de Catalunya) que tienen una percepción positiva sobre el uso de las tecnologías de la información y la comunicación y que realizan un uso intensivo de las mismas.A partir de una aproximación cualitativa, mediante 24 entrevistas y un posterior análisis del contenido, se identifican cuatro perfiles distintos de gestión de la información personal (reactivo, pasivo, exhaustivo y proactivo) en base a diez variables subyacentes (acceso, gestión y usos de la información, competenciasinformacionales, perfil cognitivo, actitud, percepción de las TIC, ámbito académico, profesional y de la vida diaria) y se ponen derelieve las diferencias de comportamiento informacional dependiendo del ámbito en el que se encuentren. La identificación de los perfiles es un estadio básico del diseño centrado en los usuarios que facilita la realización de intervenciones específicas para cada tipo de usuario, respetando requerimientos de herramientasy procesos para que puedan desarrollar su comportamiento informacional de forma eficiente y eficaz.

Open Apps: Opening Teaching Experiences and Applications

The Universitat Oberta de Catalunya (Open University of Catalonia, UOC) is an online university that makes extensive use of information and communication technologies to provide education. Ever since its establishment in 1995, the UOC has developed and tested methodologies and technological support services to meet the educational challenges posed by its student community and its teaching and management staff. The know-how it has acquired in doing so is the basis on which it has created the Open Apps platform, which is designed to provide access to open source technical applications, information on successful learning and teaching experiences, resources and other solutions, all in a single environment. Open Apps is an open, online catalogue, the content of which is available to all students for learning purposes, all IT professionals for downloading and all teachers for reusing.To contribute to the transfer of knowledge, experience and technology, each of the platform¿s apps comes with full documentation, plus information on cases in which it has been used and related tools. It is hoped that such transfer will lead to the growth of an external partner network, and that this, in turn, will result in improvements to the applications and teaching/learning practices, and in greater scope for collaboration.Open Apps is a strategic project that has arisen from the UOC's commitment to the open access movement and to giving knowledge and technology back to society, as well as its firm belief that sustainability depends on communities of interest.

Jóvenes y prácticas comunicativas: más allá de los datos estadísticos

La forma en que adolescentes y jóvenes utilizan las tecnologías de la información y la comunicación es diferente a la de la población adulta. Las prácticas son más intensivas y extensivas entre l@s más jóvenes, tal y como muestran las estadísticas disponibles. Este resultado, ampliamente conocido, nos lleva a preguntarnos ¿qué implicaciones tienen estas prácticas comunicativas de las generaciones más jóvenes?Tomando como punto de partida algunos estudios que analizan la situación, tanto en España como en otros países, revisaremos los cambios que ya se están produciendo en ámbitos que van desde el aprendizaje a la socialización. Revisaremos, asimismo, algunas propuestas que intentan dar una explicación teórica global de las prácticas y las actitudes comunicativas de jóvenes y adolescentes. En el análisis tendremos en cuenta el creciente proceso de individualización de nuestras sociedades y la presencia habitual de comunidades de práctica permanentemente conectadas que caracterizan a estas generaciones.

The Role of Information in Contemporary Migration. More Sources but Less Informed

La migració internacional contemporània és integrada en un procés d'interconnexió global definit per les revolucions del transport i de les tecnologies de la informació i la comunicació. Una de les conseqüències d'aquesta interconnexió global és que les persones migrants tenen més capacitat per a processar informació tant abans com després de marxar. Aquests canvis podrien tenir implicacions inesperades per a la migració contemporània pel que fa a la capacitat de les persones migrants per a prendre decisions més informades, la reducció de la incertesa en contextos migratoris, el desdibuixament del concepte de distància o la decisió d'emigrar cap a llocs més llunyans. Aquesta recerca és important, ja que la manca de coneixement sobre aquesta qüestió podria contribuir a fer augmentar la distància entre els objectius de les polítiques de migració i els seus resultats. El paper que tenen els agents de la informació en els contextos migratoris també podria canviar. En aquest escenari, perquè les polítiques de migració siguin més efectives, s'haurà de tenir en compte la major capacitat de la població migrant de processar la informació i les fonts d'informació en què es confia. Aquest article demostra que l'equació més informació equival a més ben informat no es compleix sempre. Fins i tot en l'era de la informació, les fonts no fiables, les expectatives falses, la sobreinformació i els rumors encara són presents en els contextos migratoris. Tanmateix, defensem l'argument que aquests efectes no volguts es podrien reduir complint quatre requisits de la informació fiable: que sigui exhaustiva, que sigui rellevant, que s'hi confiï i que sigui actualitzada.

T-Coffee: a web server for the multiple sequence alignment of protein and RNA sequences using structural information and homology extension

This article introduces a new interface for T-Coffee, a consistency-based multiple sequence alignment program. This interface provides an easy and intuitive access to the most popular functionality of the package. These include the default T-Coffee mode for protein and nucleic acid sequences, the M-Coffee mode that allows combining the output of any other aligners, and template-based modes of T-Coffee that deliver high accuracy alignments while using structural or homology derived templates. These three available template modes are Expresso for the alignment of protein with a known 3D-Structure, R-Coffee to align RNA sequences with conserved secondary structures and PSI-Coffee to accurately align distantly related sequences using homology extension. The new server benefits from recent improvements of the T-Coffee algorithm and can align up to 150 sequences as long as 10 000 residues and is available from both http://www.tcoffee.org and its main mirror http://tcoffee.crg.cat.

Anàlisi de l'experiència dels infants, entre 3 i 6 anys, de l'escola Verntallat, amb les TIC

Vivim immersos en l’era digital i els infants, des del moment que neixen i formen part d’aquest món, entren en contacte amb les Tecnologies de la Informació i la Comunicació. Aquesta recerca pretén descriure i analitzar l’experiència que tenen, els infants entre tres i sis anys, d’una escola que aglutina poblacions de diferents nuclis, amb les Tecnologies de la Informació i la Comunicació, tant en l’àmbit familiar com en l’escolar. Els resultats, fruït d’un estudi de cas, ajuden a entendre quins usos informals i formals fan els infants amb les TIC, quina actitud mostren vers aquestes i altres aspectes relacionats. L’estudi serveix de punt de partida per als mestres que es dediquen a l’Educació Infantil i desitgen incorporar les TIC a les escoles.