Efectos de la reforma contable en la administración local

L' any 2006 entra en vigor una nova instrucció de comptabilitat per a l' administració local que provocarà alguns efectes que s' intenten analitzar en aquest article. En primer lloc, s' analitza el pas de dos models comptables a tres, després s' estudien les modificacions més importants,i s' acaba amb les principals conclusions obtingudes i la repercussió en la gestió comptable

Percepciones de distintos agentes sociales acerca de la educación formal de los chicos y chicas tutelados

This article examines the education of children and young people in public care and the available data about their situation from several conceptual perspectives.We present a qualitative empirical study on how a sample of care leavers perceives this situation as well as the stakeholders involved in the public care process: managers of services and nominated adults by young people. We present results from a total of 96 interviews conducted in Catalonia. The young people interviewed (N = 35) were between 19 and 22 years old and were selected among those who at the age of 16 were still in care and had good academic results and the capacity andmotivation to continue studying. These young people were interviewed twice, the second a year after to follow the achievement of their training plans. The resultsshow their perception concerning the circumstances that make it easier or difficult to continue studying. Moreover, the results show the matches, mismatches anddiversity among their answers and those of other stakeholders interviewed about what factors facilitate and difficult the education. These results suggest the need for an in-depth review on the representations about the formal education of children in care from professionals and care policies, and how they address the support they need to participate in education