Teaching, research and service: Experience and opinions of accounting Spanish academics

Research, teaching and service are the main activities carried out in almost all European universities. Previous research, which has been mainlycentred in North-American universities, has found solid results indicatingthat research and teaching are not equally valued when deciding on facultypromotion. This conclusion creates a potential conflict for accountingacademics on how to distribute working time in order to accomplish personalcareer objectives. This paper presents the results of a survey realisedin two European countries: Spain and the United Kingdom, which intendedto explore the opinions and personal experience of accounting academicsworking in these countries. Specifically, we focus on the following issues:(i) The impact of teaching and service on time available for research;(ii) The integration of teaching and research; (iii) The perceived valueof teaching and research for career success and (iv) The interaction betweenprofessional accounting and accounting research. The results show thatboth in Spain and in the United Kingdom there is a conflict between teachingand research, which has its origin in the importance attached to researchactivities on promotion decisions. It also seems evident that so far, theconflict is being solved in favour of research in prejudice of teaching.

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.

What risks do people perceive in everyday life? A perspective gained from the experience sampling method (ESM)

The experiential sampling method (ESM) was used to collect data from 74 parttimestudents who described and assessed the risks involved in their current activitieswhen interrupted at random moments by text messages. The major categories ofperceived risk were short-term in nature and involved loss of time or materials relatedto work and physical damage (e.g., from transportation). Using techniques of multilevelanalysis, we demonstrate effects of gender, emotional state, and types of risk onassessments of risk. Specifically, females do not differ from males in assessing thepotential severity of risks but they see these as more likely to occur. Also, participantsassessed risks to be lower when in more positive self-reported emotional states. Wefurther demonstrate the potential of ESM by showing that risk assessments associatedwith current actions exceed those made retrospectively. We conclude by notingadvantages and disadvantages of ESM for collecting data about risk perceptions.

La capitación en la financiación territorial de los servicios públicos transferidos: el caso de la sanidad y de la educación

Se ofrece en el presente trabajo un estudio empírico sobre la garantíade suficiencia y equidad en la distribución territorial de los recursos sanitarios que se derivaría de una posible incorporación de la financiación sanitaria en la financiación autonómica general. Se pretende con ello analizar hasta que extremo el no ajuste por el grado de envejecimiento relativo en la transferencia del gasto sanitario a las CC.AA. compensa el asumir unos menores costes en educación, transferencia financiada igualmente con criterio poblacional puro. Se muestran para el caso español algunos escenarios de participación en una cesta general de impuestos que satisfagan los niveles de financiación requeridos para el conjunto de servicios anteriores, a través de un sencillo ejercicio de programación lineal, adoptando la estrategia del espacio fiscal en la financiación autonómica.

Single mothers and incentives to work: The French experience

This paper analyzes the effect of the 1998 reform of the French single parents allowanceon the labor supply of single mothers with very young children. The reform aimed atencouraging participation by allowing eligible single parents to accumulate benefits andlabor earnings for a limited period of time. Using data from the French EmploymentSurvey, the analysis shows that single mothers affected by the reform had experienced asignificant increase in their employment rate four years after the reform wasimplemented. During the same period, the employment rate of married mothers withyoung children did not experience a significant change, suggesting that at least part ofthe increase was a consequence of the reform. These results provide some evidence thatbenefit schedules that provide financial incentives to work can have significant effectsin getting single moms back to work, even in the presence of very young children.

El Advergaming en el digital signage: actores que determinan la obtención del "flow experience" de acuerdo a la ubicación de un dispositivo de emisión de contenido digital, dinámico e interactivo con videojuegos de marca

En la recerca d’eines que suposen la interactivitat com a punt clau en el model de comunicació, la present investi- gació aborda l’ús de videojocs amb contingut publicitari o “advergaming” com a punt central d’estudi i pretén es- tablir els factors que determinen una experiència de joc òptima a través de l’ús de pantalles digitals com a mitjà difusor d’aquest tipus de contingut. Parlarem de “flow experience” o teoria de la psicologia po- sitiva segons el seu creador i precursor Mihály Csíkszent- mihályi, i serà la perspectiva des de la qual pretenem desenvolupar aquest estudi, entenent el “flow experience” com l’estat òptim o nivell més alt d’experiència d’usuari que es pot assolir durant una activitat

Promoció de sistemes micro-eòlics i desenvolupament de capacitats en energia renovable en països en desenvolupament

Informe final del projecte realitzat per al Centre de Cooperació per al Desenvolupament de la UPC.

Identidad territorial y promoción turística: la organización de eventos como estrategia de creación, consolidación y difusión de la imagen de marca del territorio

La organización de un evento resulta paradigmática en el proceso de construcción de imágenes territoriales vividas in situ. La fabricación de imágenes territoriales - turísticas o no- con motivo de la organización de un evento para su posterior consolidación en el imaginario colectivo de los asistentes, plantea una curiosa alternativa de promoción turística implícita en la propia estrategia de gestión del evento. En efecto, no cabe duda de que el evento, por sí mismo, representa una importante estrategia de promoción del territorio, pero hay más; también puede devenir a modo de catalizador de imágenes, de creador de imaginarios capaces de fijar una marca de ciudad en su conjunto. El presente artículo dará a conocer las posibilidades que se desprenden de la organización de un evento en relación al posicionamiento identitario y promocional de un territorio.

Intervenciones de identidad territorial en el proceso global de construcción de imagen de marca de los destinos turísticos

La competitividad emergente entre destinos turísticos ha puesto de manifiesto la necesidad de enfatizar las estrategias de comunicación –con el fin de crear un valor añadido intangible para el potencial cliente- encaminadas a crear una imagen favorable de los espacios que se pretenden promocionar, mediante el diseño de acciones de comunicación con objetivos que van más allá del mero interés promocional o informativo. En este sentido, tanto los emplazamientos que conciben el turismo como una solución de diversificación económica (destinos emergentes), como las localizaciones geográficas que ya disponen de una cierta solera en relación a su tradición turística (destinos maduros), aúnan esfuerzos en aras de consolidar una identidad territorial acorde con sus posibilidades turísticas. Si además se tiene en cuenta que, en la actualidad, el consumo de imágenes percibidas a priori representa, de antemano, un primer viaje simbólico previo a un posterior viaje real, se puede llegar a vislumbrar el papel decisivo que desempeña la interpretación del consumidor (creación de imaginarios individuales y colectivos) en un escenario global de comercialización del territorio. Por tanto, el valor añadido en una situación de dura competencia entre destinos, radica en los valores que se asocian a la imagen de marca turística, que representa la primera carga de sensaciones y emociones que percibe el potencial turista y/o visitante antes de decidirse por uno u otro destino.

Avaluació de revistes i avaluació de la recerca en humanitats i ciències socials a Catalunya: aproximació a un problema

The evaluation of the quality and impact of journals as a starting point to systematise the quality of research is an indirect method commonly used for obtaining information for systematic and major evaluation efforts, such as those needed for public tenders to aid projects and research groups. Nevertheless, this method runs into an important obstacle: preparing rankings of journals in the humanities and social sciences is considerably more complex than for those on experimental, biomedical or technological sciences. Cultural, linguistic and territorial components of research in the humanities and social sciences radically question the international rankings. Within this context, the article presents the experience of a study-in-progress whose intention is to evaluate the rankings of journals in the humanities and social sciences published in 1997 by the Generalitat de Catalunya. Even thought an attempt was made to bring this type of titles closer to the Catalan community of researchers, the initiative has been frequently surrounded by controversy and criticism and, at the present, does not enjoy the needed recognition of the Catalan academic sector.

Determinación de la dureza de los minerales mediante la medida de micro-huellas

En el presente trabajo se describe el método de la determinación de la dureza efectuando las mediciones a escala microscópica. Se establece la relación entre la escala de dureza de Mohs y las unidades Vickers de dureza (VHN). Se describen también los cuatro tipos de aparatos microscópicos que pueden ser utilizados en dicho método.

A territorial model of commuting in Catalonia, 1986-1996

Commuting consists in the fact that an important fraction of workers in developed countries do not reside close to their workplaces but at long distances from them, so they have to travel to their jobs and then back home daily. Although most workers hold a job in the same municipality where they live or in a neighbouring one, an important fraction of workers face long daily trips to get to their workplace and then back home.Even if we divide Catalonia (Spain) in small aggregations of municipalities, trying to make them as close to local labour markets as possible, we will find out that some of them have a positive commuting balance, attracting many workers from other areas and providing local jobs for almost all their resident workers. On the other side, other zones seem to be mostly residential, so an important fraction of their resident workers hold jobs in different local labour markets. Which variables influence an area¿s role as an attraction pole or a residential zone? In previous papers (Artís et al, 1998a, 2000; Romaní, 1999) we have brought out the main individual variables that influence commuting by analysing a sample of Catalan workers and their commuting decisions. In this paper we perform an analysis of the territorial variables that influence commuting, using data for aggregate commuting flows in Catalonia from the 1991 and 1996 Spanish Population Censuses.These variables influence commuting in two different ways: a zone with a dense, welldeveloped economical structure will have a high density of jobs. Work demand cannot be fulfilled with resident workers, so it spills over local boundaries. On the other side, this economical activity has a series of side-effects like pollution, congestion or high land prices which make these areas less desirable to live in. Workers who can afford it may prefer to live in less populated, less congested zones, where they can find cheaper land, larger homes and a better quality of life. The penalty of this decision is an increased commuting time. Our aim in this paper is to highlight the influence of local economical structure and amenities endowment in the workplace-residence location decision. A place-to-place logit commuting models is estimated for 1991 and 1996 in order to find the economical and amenities variables with higher influence in commuting decisions. From these models, we can outline a first approximation to the evolution of these variables in the 1986-1996 period. Data have been obtained from aggregate flow travel-matrix from the 1986, 1991 and 1996 Spanish Population Censuses

Design of homogeneous territorial units : a methodological proposal

One of the main questions to solve when analysing geographically added information consists of the design of territorial units adjusted to the objectives of the study. This is related with the reduction of the effects of the Modificable Areal Unit Problem (MAUP). In this paper an optimisation model to solve regionalisation problems is proposed. This model seeks to reduce disadvantages found in previous works about automated regionalisation tools

Micro-Raman study of stress distribution in local isolation structures and correlation with transmission electron microscopy

Stress in local isolation structures is studied by micro‐Raman spectroscopy. The results are correlated with predictions of an analytical model for the stress distribution and with cross‐sectional transmission electron microscopy observations. The measurements are performed on structures on which the Si3N4 oxidation mask is still present. The influence of the pitch of the periodic local isolation pattern, consisting of parallel lines, the thickness of the mask, and the length of the bird"s beak on the stress distribution are studied. It is found that compressive stress is present in the Si substrate under the center of the oxidation mask lines, with a magnitude dependent on the width of the lines. Large tensile stress is concentrated under the bird"s beak and is found to increase with decreasing length of the bird"s beak and with increasing thickness of the Si3N4 film.