Organizational configurations of strategic choices and strategic management accounting

This is the first study to adopt a configurational paradigm in an investigation of strategic management accounting (SMA) adoption. The study examines the alignment and effectiveness of strategic choice and strategic management accounting (SMA) system design configurations. Six configurations were derived empirically by deploying a cluster analysis of data collected from a sample of 193 large Slovenian companies. The first four clusters appear to provide some support for the central configurational proposition that higher levels of vertical and horizontal configurational alignments are associated with higher levels of performance. Evidence that contradicts the theory is also apparent, however, as the remaining two clusters exhibit high degrees of SMA vertical and horizontal alignment, but low performance levels. A particular contribution of the paper concerns its demonstration of the way that the configurational paradigm can be operationalised to examine management accounting phenomena and the nature of management accounting insights that can derive from applying the approach.

Europe’s experience in countering radicalization: approaches and challenges

For the last decade Europe has perceived itself to be under a constant threat from jihadistinspired terrorism. Terrorist organizations motivated by other ideologies are still active throughout the European Union, but the 2010 Europol annual report clearly states that “Islamist terrorism is still perceived as the biggest threat to most Member States,” and statements from the highest-ranking officials in most European countries confirm this observation (EUROPOL, 2010, p. 6). Authorities base their assessment on the extensive intelligence and investigative activities directed against jihadist networks taking place in virtually every European country. On average, in fact, European authorities arrest some 200 individuals and thwart a handful of plots of jihadist inspiration every year (EUROPOL, 2009). Keeping the global scenario in mind, European authorities deem this dynamic likely to continue in the foreseeable future.

Interpolation methods for stochastic processes spaces

In this paper the scales of classes of stochastic processes are introduced. New interpolation theorems and boundedness of some transforms of stochastic processes are proved. Interpolation method for generously-monotonous rocesses is entered. Conditions and statements of interpolation theorems concern he xed stochastic process, which diers from the classical results.

Measuring risk aversion with lists: A new bias

Various experimental procedures aimed at measuring individual risk aversion involve alist of pairs of alternative prospects. We first study the widely used method by Holt andLaury (2002), for which we find that the removal of some items from the lists yields asystematic decrease in risk aversion. This bias is quite distinct from other confoundsthat have been previously observed in the use of the Holt and Laury method. It may berelated to empirical phenomena and theoretical developments where better prospectsincrease risk aversion. Nevertheless, we have also found that the more recent elicitationmethod due to Abdellaoui et al. (2011), also based on lists, does not display anystatistically significant bias when the corresponding items of the list are removed. Ourresults suggest that methods other than the popular Holt and Laury one may bepreferable for the measurement of risk aversion.

Microscopic origin of exchange bias in core/shell nanoparticles

We report the results of Monte Carlo simulations with the aim to clarify the microscopic origin of exchange bias in the magnetization hysteresis loops of a model of individual core/shell nanoparticles. Increase of the exchange coupling across the core/shell interface leads to an enhancement of exchange bias and to an increasing asymmetry between the two branches of the loops which is due to different reversal mechanisms. A detailed study of the magnetic order of the interfacial spins shows compelling evidence that the existence of a net magnetization due to uncompensated spins at the shell interface is responsible for both phenomena and allows to quantify the loop shifts directly in terms of microscopic parameters with striking agreement with the macroscopic observed values.

Traducción comentada del ámbito biomédico:«La integración de los genomas»

El presente trabajo consiste en la traducción comentada de un artículo científico. Nuestros objetivos son reflexionar sobre las características y problemas de la traducción especializada, analizar las estrategias y las soluciones propuestas, y producir un texto meta ‘adecuado’ teniendo en cuenta la tipología textual y el ámbito al que pertenece.

Anna Senyé : Notes biogràfiques i recorregut poètic

Anna Senyé Ramisa (Manlleu, 1881-Barcelona, 1956) fou una dona de caràcter aventurer que va tenir una vida poc convencional. Va escriure en diferents revistes i diaris catalans des de 1914 i durant la primera meitat del segle xx, com a poeta, periodista i activista social, amb la publicació d’articles i manifestos en defensa dels drets dels animals. Senyé també participà en els Jocs Florals i va guanyar-hi premis en els celebrats a l’Escala i a Molins de Rei. L’any 1922 va publicar el seu treball poètic en un volum, Remolinada.

Plagiarism meets paraphrasing: insights for the new generation in automatic plagiarism detection

Although paraphrasing is the linguistic mechanism underlying many plagiarism cases, little attention has been paid to its analysis in the framework of automatic plagiarism detection. Therefore, state-of-the-art plagiarism detectors find it difficult to detect cases of paraphrase plagiarism. In this article, we analyse the relationship between paraphrasing and plagiarism, paying special attention to which paraphrase phenomena underlie acts of plagiarism and which of them are detected by plagiarism detection systems. With this aim in mind, we created the P4P corpus, a new resource which uses a paraphrase typology to annotate a subset of the PAN-PC-10 corpus for automatic plagiarism detection. The results of the Second International Competition on Plagiarism Detection were analysed in the light of this annotation. The presented experiments show that (i) more complex paraphrase phenomena and a high density of paraphrase mechanisms make plagiarism detection more difficult, (ii) lexical substitutions are the paraphrase mechanisms used the most when plagiarising, and (iii) paraphrase mechanisms tend to shorten the plagiarized text. For the first time, the paraphrase mechanisms behind plagiarism have been analysed, providing critical insights for the improvement of automatic plagiarism detection systems.

Avalanche-like vortex penetration driven by pulsed microwave fields in an epitaxial LaSrCuO thin film

Different vortex penetration regimes have been registered in the output voltage signal of a magnetometer when single microwave pulses are applied to an epitaxial overdoped La2− x Sr x CuO4 thin film in a perpendicular dc magnetic field. The onset of a significant variation in the sample magnetization which exists below threshold values of temperature, dc magnetic field, and pulse duration is interpreted as an avalanche-type flux penetration. The microwave contribution to the background electric field suggests that the nucleation of this fast vortex motion is of electric origin, which also guarantees the occurrence of vortex instabilities under adiabatic conditions via the enhancement of the flux flow resistivity. Flux creep phenomena and heat transfer effects act as stabilizing factors against the microwave-pulse-induced fast flux diffusion.

Análisis de necesidades en formación intercultural en la Administración Pública

The multicultural nature of our society requests new professional requirements at the Public Administration. There are news users that present specifics needs and conditions provoked by the legal situation and cultural origin. The research has two aims: 1) The assessment of Intercultural Competencies of the public employees of el Servicio de Empleo de Cataluña and 2) The design of a training program for the development of this competencies. The scope where are more needed this competencies are the capacity to solve intercultural problems, the intercultural communication, the knowledge of cultures and the migratory phenomena, and the role played by thestereotypes and the bias

A web ontologies framework for digital rights management

In order to improve the management of copyright in the Internet, known as Digital Rights Management, there is the need for a shared language for copyright representation. Current approaches are based on purely syntactic solutions, i.e. a grammar that defines a rights expression language. These languages are difficult to put into practise due to the lack of explicit semantics that facilitate its implementation. Moreover, they are simple from the legal point of view because they are intended just to model the usage licenses granted by content providers to end-users. Thus, they ignore the copyright framework that lies behind and the whole value chain from creators to end-users. Our proposal is to use a semantic approach based on semantic web ontologies. We detail the development of a copyright ontology in order to put this approach into practice. It models the copyright core concepts for creation, rights and the basic kinds of actions that operate on content. Altogether, it allows building a copyright framework for the complete value chain. The set of actions operating on content are our smaller building blocks in order to cope with the complexity of copyright value chains and statements and, at the same time, guarantee a high level of interoperability and evolvability. The resulting copyright modelling framework is flexible and complete enough to model many copyright scenarios, not just those related to the economic exploitation of content. The ontology also includes moral rights, so it is possible to model this kind of situations as it is shown in the included example model for a withdrawal scenario. Finally, the ontology design and the selection of tools result in a straightforward implementation. Description Logic reasoners are used for license checking and retrieval. Rights are modelled as classes of actions, action patterns are modelled also as classes and the same is done for concrete actions. Then, to check if some right or license grants an action is reduced to check for class subsumption, which is a direct functionality of these reasoners.

Comparing multiple criteria for species identification in two recently diverged seabirds

Correct species identification is a crucial issue in systematics with key implications for prioritising conservation effort. However, it can be particularly challenging in recently diverged species due to their strong similarity and relatedness. In such cases, species identification requires multiple and integrative approaches. In this study we used multiple criteria, namely plumage colouration, biometric measurements, geometric morphometrics, stable isotopes analysis (SIA) and genetics (mtDNA), to identify the species of 107 bycatch birds from two closely related seabird species, the Balearic (Puffinus mauretanicus) and Yelkouan (P. yelkouan) shearwaters. Biometric measurements, stable isotopes and genetic data produced two stable clusters of bycatch birds matching the two study species, as indicated by reference birds of known origin. Geometric morphometrics was excluded as a species identification criterion since the two clusters were not stable. The combination of plumage colouration, linear biometrics, stable isotope and genetic criteria was crucial to infer the species of 103 of the bycatch specimens. In the present study, particularly SIA emerged as a powerful criterion for species identification, but temporal stability of the isotopic values is critical for this purpose. Indeed, we found some variability in stable isotope values over the years within each species, but species differences explained most of the variance in the isotopic data. Yet this result pinpoints the importance of examining sources of variability in the isotopic data in a case-by-case basis prior to the cross-application of the SIA approach to other species. Our findings illustrate how the integration of several methodological approaches can help to correctly identify individuals from recently diverged species, as each criterion measures different biological phenomena and species divergence is not expressed simultaneously in all biological traits.

Aportación al estudio de arcillas expansivas asociadas a las facies garumnienses de la Conca de Tremp (Prepirineo de Lleida)

Some clay levels of the garumnian facies, which surface in the southern sector of the Tremp Basin present a principal mineralogy of expansive type. The oedometer essays show that such materials present a very high grade of potencial expansivity. The swelling pressure presents values higher than 390 KN/m2. In the majority of the areas wherw this kind of clays surface the hydric erosion phenomena and the mass movements often appear to be very common and intense. The geomorphological role of the expansive clays is discussed as the triggering factor, associated to the development of these denudative processes