La terminologia comptable de les Normes internacionals d'informació financera (NIIF)

En una època de crisi econòmica com la que estem patint, la terminologia té una importància cabdal. La majoria dels economistes opinen, quan el que necessitem és que diagnostiquin. I en aquesta fase de la crisi no tenim encara diagnòstics perquè els termes es confonen entre qui parla i qui escolta.

Nonparametric bounds on the returns to language skills

This paper applies the theoretical literature on nonparametric bounds ontreatment effects to the estimation of how limited English proficiency (LEP)affects wages and employment opportunities for Hispanic workers in theUnited States. I analyze the identifying power of several weak assumptionson treatment response and selection, and stress the interactions between LEPand education, occupation and immigration status. I show that thecombination of two weak but credible assumptions provides informative upperbounds on the returns to language skills for certain subgroups of thepopulation. Adding age at arrival as a monotone instrumental variable alsoprovides informative lower bounds.

Editorial: Language, frequency and bibliometric indexes

This editorial examines the actions undertaken in number 5 and announces two important changes for the numbers 6 and 7, namely frequency and languages. Furthermore, the use of some bibliometric indicators, such as impact factor and refusal rate, is critically analyzed.

Defining the criteria for the evaluation of self-study multimedia language learning materials: do they facilitate or inhibit learner autonomy?

Durant els darrers anys, s’han publicat un gran nombre de materials multimèdia destinats a l’aprenentatge de llengües, la major part dels quals son CD-ROM dissenyats com a cursos per l’autoaprenentatge. Amb aquests materials, els alumnes poden treballar independentment sense l’assessorament d’un professor, i per aquest motiu s’ha afirmat que promouen i faciliten l’aprenentatge autònom. Aquesta relació, però, no es certa, com Phil Benson i Peter Voller 1997:10) han manifestat encertadament:(…) Such claims are often dubious, however, because of the limited range of options and roles offered to the learner. Nevertheless, technologies of education in the broadest sense can be considered to be either more or less supportive of autonomy. The question is what kind of criteria do we apply in evaluating them? En aquest article presentem una investigació conjunta on es defineixen els criteris que poden ser utilitzats per avaluar materials multimèdia en relació a la seva facilitat per permetre l’aprenentatge autònom. Aquests criteris son la base d’un qüestionari que s’ha emprat per avaluar una selecció de CD-ROM destinats a l’autoaprenentatge de llengües. La estructura d’aquest article és la següent: - Una introducció de l’estudi - Els criteris que s’han utilitzar per la creació del qüestionari - Els resultats generals de l’avaluació - Les conclusions que s’han extret i la seva importància pel disseny instructiu multimèdia

Investigating independent language learning in classroom-based EFL Learners

La recerca efectuada sobre les estratègies d’aprenentatge de llengües ha demostrat que els aprenents que utilitzen estratègies metacognitives (planificació, revisió i avaluació) desenvolupen estratègies cognitives més eficaces (Anderson, 2002). Aquest article descriu les activitats que 43 estudiants de llengua estrangera de la Universitat de Vic van emprendre de forma independent i dedueix les estratègies metacognitives que van utilitzar sense cap formació prèvia en estratègies. Els estudiants van completar un dossier on expressaven les necessitats d’aprenentatge, la planificació i supervisió de les activitats i finalment l’avaluació de l’aprenentatge que havien portat a terme de manera independent fora de les hores lectives. La primera fase de l’anàlisi de les dades revela que, tot i que els estudiants foren capaços d’expressar les necessitats d’aprenentatge en general, la formulació d’objectius i la supervisió de les activitats fou escassa. La discussió gira entorn de la formació dels estudiants de llengües estrangeres en estratègies metacognitives i la integració de l’aprenentatge autònom dins el currículum docent.

Eliciting and fostering learners' metacognitive knowledge about language learning in self-directed learning programs: a review of data collection methods and procedures

Són molts els estudis que avui en dia incideixen en la necessitat d’oferir un suport metodològic i psicològic als aprenents que treballen de manera autònoma. L’objectiu d’aquest suport és ajudar-los a desenvolupar les destreses que necessiten per dirigir el seu aprenentatge així com una actitud positiva i una major conscienciació envers aquest aprenentatge. En definitiva, aquests dos tipus de preparació es consideren essencials per ajudar els aprenents a esdevenir més autònoms i més eficients en el seu propi aprenentatge. Malgrat això, si bé és freqüent trobar estudis que exemplifiquen aplicacions del suport metodològic dins els seus programes, principalment en la formació d’estratègies o ajudant els aprenents a desenvolupar un pla de treball, aquest no és el cas quan es tracta de la seva preparació psicològica. Amb rares excepcions, trobem estudis que documentin com s’incideix en les actituds i en les creences dels aprenents, també coneguts com a coneixement metacognitiu (CM), en programes que fomenten l’autonomia en l’aprenentatge. Els objectius d’aquest treball son dos: a) oferir una revisió d’estudis que han utilitzat diferents mitjans per incidir en el CM dels aprenents i b) descriure les febleses i avantatges dels procediments i instruments que utilitzen, tal com han estat valorats en estudis de recerca, ja que ens permetrà establir criteris objectius sobre com i quan utilitzar-los en programes que fomentin l’aprenentatge autodirigit.

The Third Language in Dubbing

Si tenim en compte que el procés de traducció és un procés complex, el procés de traducció d'un text audiovisual encara ho és més. A part dels problemes tècnics com per exemple la sincronització labial i temporal hi ha altres factors a tenir en compte com és l'ús d'estructures lingüístiques i textuals específiques d'aquest canal de comunicació. Moltes de les pel·lícules que sovint podem veure a la pantalla estan produïdes als Estats Units, i per tant estan en anglès, i hi ha una necessitat imperiosa de traduir-les al català i castellà. A part d'això, en algunes ocasions el text audiovisual original conté més d'una llengua; aquest és el cas de Raid on Rommel i Butch Cassidy and the Sundance Kid, entre d'altres. En aquests casos, ens trobem amb una nova dificultat: el traductor ha de traduir aquesta tercera llengua (o dialecte) a la corresponent cultura d'arribada. Aquest article vol presentar i exposar alguns exemples d'aquest tipus de dificultats així com també les diferents solucions que s'han aportat davant una "tercera" llengua.

Empiricism in ecological economics: a perspective from complex systems theory

Economies are open complex adaptive systems far from thermodynamic equilibrium, and neo-classical environmental economics seems not to be the best way to describe the behaviour of such systems. Standard econometric analysis (i.e. time series) takes a deterministic and predictive approach, which encourages the search for predictive policy to ‘correct’ environmental problems. Rather, it seems that, because of the characteristics of economic systems, an ex-post analysis is more appropriate, which describes the emergence of such systems’ properties, and which sees policy as a social steering mechanism. With this background, some of the recent empirical work published in the field of ecological economics that follows the approach defended here is presented. Finally, the conclusion is reached that a predictive use of econometrics (i.e. time series analysis) in ecological economics should be limited to cases in which uncertainty decreases, which is not the normal situation when analysing the evolution of economic systems. However, that does not mean we should not use empirical analysis. On the contrary, this is to be encouraged, but from a structural and ex-post point of view.

Ecological economics

Ecological economics is a recently developed field, which sees the economy as a subsystem of a larger finite global ecosystem. Ecological economists question the sustainability of the economy because of its environmental impacts and its material and energy requirements, and also because of the growth of population. Attempts at assigning money values to environmental services and losses, and attempts at correcting macroeconomic accounting, are part of ecological economics, but its main thrust is rather in developing physical indicators and indexes of sustainability. Ecological economists also work on the relations between property rights and resource management, they model the interactions between the economy and the environment, they study ecological distribution conflicts, they use management tools such as integrated environmental assessment and multi-criteria decision aids, and they propose new instruments of environmental policy.

Comparing the early research performance of PhD graduates in labor economics in Europe and the USA

This paper analyzes the early research performance of PhD graduates in labor economics, addressing the following questions: Are there major productivity differences between graduates from American and European institutions? If so, how relevant is the quality of the training received (i.e. ranking of institution and supervisor) and the research environment in the subsequent job placement institution? The population under study consists of labor economics PhD graduates who received their degree in the years 2000 to 2005 in Europe or the USA. Research productivity is evaluated alternatively as the number of publications or the quality-adjusted number of publications of an individual. When restricting the analysis to the number of publications, results suggest a higher productivity by graduates from European universities than from USA universities, but this difference vanishes when accounting for the quality of the publication. The results also indicate that graduates placed at American institutions, in particular top ones, are likely to publish more quality-adjusted articles than their European counterparts. This may be because, when hired, they already have several good acceptances or because of more focused research efforts and clearer career incentives.

A critical analysis of dimensions and curve fitting practice in economics

When dealing with sustainability we are concerned with the biophysical as well as the monetary aspects of economic and ecological interactions. This multidimensional approach requires that special attention is given to dimensional issues in relation to curve fitting practice in economics. Unfortunately, many empirical and theoretical studies in economics, as well as in ecological economics, apply dimensional numbers in exponential or logarithmic functions. We show that it is an analytical error to put a dimensional unit x into exponential functions ( a x ) and logarithmic functions ( x a log ). Secondly, we investigate the conditions of data sets under which a particular logarithmic specification is superior to the usual regression specification. This analysis shows that logarithmic specification superiority in terms of least square norm is heavily dependent on the available data set. The last section deals with economists’ “curve fitting fetishism”. We propose that a distinction be made between curve fitting over past observations and the development of a theoretical or empirical law capable of maintaining its fitting power for any future observations. Finally we conclude this paper with several epistemological issues in relation to dimensions and curve fitting practice in economics

Language knowledge and earnings in Catalonia

In this paper we are aimed to investigate the relationship between Catalan knowledge and individual earnings in Catalonia. Using data from 2006, we find a positive earning return to Catalan proficiency; however, when accounting for self-selection into Catalan knowledge, we find a higher language return (20% of extra earnings), suggesting that individuals who are more prone to know Catalan are also less remunerated than others (negative selection effect). Moreover, we also find important complementarities between language knowledge and completed education, which means that only more educated individuals benefit from Catalan knowledge.

Deliberative ecological economics: emergence and research issues

We discuss the recent emergence of "deliberative ecological economics", a field that highlights the potential of deliberation for improving environmental governance. We locate the emergence of this literature in the long concern in ecological economics over the policy implications of limited views of human action and its encounter with deliberative democracy scholarship and the model of communicative rationality as an alternative to utilitarianism. Considering criticisms over methods used and the focus of research in deliberative decision-making, we put forward a research agenda for deliberative ecological economics. Given the promising potential of deliberative processes for improving the effectiveness and legitimacy of environmental decision-making, work in this area could help advance both theory and practice in environmental governance.

Language knowledge and earnings in Catalonia

This paper investigates the economic value of Catalan knowledge for national and foreign first- and second-generation immigrants in Catalonia. Specifically, drawing on data from the “Survey on Living Conditions and Habits of the Catalan Population (2006)”, we want to quantify the expected earnings differential between individuals who are proficient in Catalan and those who are not, taking into account the potential endogeneity between knowledge of Catalan and earnings. The results indicate the existence of a positive return to knowledge of Catalan, with a 7.5% increase in earnings estimated by OLS; however, when we account for the presence of endogeneity, monthly earnings are around 18% higher for individuals who are able to speak and write Catalan. However, we also find that language and education are complementary inputs for generating earnings in Catalonia, given that knowledge of Catalan increases monthly earnings only for more educated individuals.

Knowledge of Catalan, public/private sector choice and earnings: Evidence from a double sample selection model

This paper explores the earnings return to Catalan knowledge for public and private workers in Catalonia. In doing so, we allow for a double simultaneous selection process. We consider, on the one hand, the non-random allocation of workers into one sector or another, and on the other, the potential self-selection into Catalan proficiency. In addition, when correcting the earnings equations, we take into account the correlation between the two selectivity rules. Our findings suggest that the apparent higher language return for public sector workers is entirely accounted for by selection effects, whereas knowledge of Catalan has a significant positive return in the private sector, which is somewhat higher when the selection processes are taken into account.