Les faules mitològiques burlesques catalanes dins de la modernitat barroca : una particular apropiació de la mitologia clàssica

Estudi comparatiu de les faules mitològiques burlesques catalanes barroques i les produccions del mateix gènere en diferents literatures romàniques. Mitjançant aquest plantejament, es vol reivindicar la participació activa dels autors catalans en la modernitat de l'època barroca.

Modelling state dependence and feedback effects between poverty, employment and parental home emancipation among European youth

Youth is one of the phases in the life-cycle when some of the most decisivelife transitions take place. Entering the labour market or leaving parentalhome are events with important consequences for the economic well-beingof young adults. In this paper, the interrelationship between employment,residential emancipation and poverty dynamics is studied for eight Europeancountries by means of an econometric model with feedback effects. Resultsshow that youth poverty genuine state dependence is positive and highly significant.Evidence proves there is a strong causal effect between poverty andleaving home in Scandinavian countries, however, time in economic hardshipdoes not last long. In Southern Europe, instead, youth tend to leave theirparental home much later in order to avoid falling into a poverty state that ismore persistent. Past poverty has negative consequences on the likelihood ofemployment.

Barnbyn Skå (Skå, la vila dels infants) 1947-1972: L’experiència terapèutica de Gustav Jonsson amb infants «irrecuperables»

The article presents the trajectory of the Swedish psychiatrist Gustav Jonsson (1907-1994) who, in the 1940s, revolutionised the therapeutic and educational treatment of children and young people, considered irreclaimable from the social point of view, who were committed to educational institutions. It analyses the social development of the Welfare State in Sweden, the legal framework of child protection, as well as the context of Swedish residential care centres for children and young people in the first half of the 20th century in order to go further into the psychological and educational work conducted with the Barnbyn Skå group. Jonsson redirected the analysis of violent behaviours that were manifest in these children and young people which made them intractable from the educational point of view and established elements of psychoanalytical understanding, based on a systemic approach in which the family context became essential in order to understand the children’s difficulties. Barnbyn Skå was the centre which, under the guidance of Jonsson, developed this new therapeutic and pedagogic approach. The educational work carried out there exceeded the traditional model in terms of control and surveillance. The methods were considered radical from within pedagogy and caused great controversy which led the centre to continuous investigations on behalf of the Social Services of Stockholm between 1960 and 1970. For several decades Barnbyn Skå has been considered a pioneering experience in the field of Scandinavian child psychiatry.

Cross-country differences in disclosure quality: a study of fair value disclosures by european real estate companies

Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment properties. However, IAS 40 does not include any illustrative examples or other guidance on how to apply the disclosure requirements. We use a sample with publicly traded companies from the real estate sector in the EU. We find that a majority of the companies use income based methods for the measurement of fair values but there are considerable cross-country variations in the level of disclosures about the assumptions used in determining fair values. More specifically, we find that Scandinavian and German origin companies disclose more than French and English origin companies. We also test whether disclosure quality is associated with enforcement quality measured with the “Rule of Law” index according to Kaufmann et al. (2010), and associated with a secrecy- versus transparency-measure based on Gray (1988). We find a positive association between disclosure and earnings quality and a negative association with secrecy.

La vuelta al globo: condiciones de la expansión de la figura del Ombudsman en el mundo a partir de la Segunda Guerra mundial

[spa]En este artículo analizo la globalización y expansión de la figura del Ombudsman para explicar la creciente interdependencia de los Estados en relación a lo político y lo social. En este marco estudio la 'cara jurídica' de la globalización y la reformulación del sistema jurídico internacional, la cual se da en el contexto de la difusión de instituciones jurídicas de países que se consideran más desarrollados y dignos de imitación (los escandinavos). Este proceso coincide con la generalización del modelo 'democrático' capitalista que está configurando el mundo moderno.