Nou edifici de consultes externes, I+D+I i biblioteca a l'Hospital Universitari Joan XXIII de Tarragona

Award-winning

The case for a new accounting research agenda in Spain

In Spain both accounting practice and accounting research have been strongly influenced by accounting practices developed in the Englishspeaking world. This paper:1) Summarizes a seminal English paper, the 'Corporate Report', that identified the potential for accounting reports to serve a wide range of users.2) Identifies the ways in which English language accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than investors and creditors.3) Argues that for Spain the ideas put forward in the Corporate Report have a particular relevance, and might usefully form the basis for a new research agenda.

Archaeological and archaeomagnetic dating at a site from the ager Tarraconensis (Tarragona, Spain): El Vila-sec Roman pottery

A very accurate archaeological dating of a Roman site in NE Spain (El Vila-sec) was made based on the typology of pottery artifacts. Three different phases were identifi ed with activity ranging from the mid- 1st century BC to the early-3rd century AD. Analyses of bricks from kilns at El Vila-sec produced data on their stored archaeomagnetic vector. These data were compared with the secular variation curve for the Iberian Peninsula and the SCHA.DIF.3K regional archaeomagnetic model. Both, the reference curve and the model, produced probability distributions for the final period of use for two kilns from the second archaeological phase that were not used during the third phase. At a 95% con fidence level, both time distributions cover a wide chronological range including the presumed archaeological age. Both the Iberian secular variation curve and the SCHA.DIF.3K regional model proved to be suitable models for dating the site, although on their own they do not produce a single unambiguous solution. This archaeomagnetic approach could also be applied to neighbouring archaeological sites that have an imprecise archaeological age.

Marmora at the Tarraco of the Antonines: the assemblage of Sant Pau and Santa Tecla Hospital (Tarragona, Spain)

This paper presents an assemblage of marmora found during the archaeological excavation undertaken in 1992, a small part of the site where the Hospital of Sant Pau and Santa Tecla stands today, at Rambla Vella of Tarragona (Spain). Most of them are coloured marmora from a wide range of quarries: not only local (Santa Tecla stone, Alcover stone) and regional (broccatello) but also imported, such as giallo antico, pavonnazzetto, africano, portasanta, porfido rosso, serpentino, breccia di Settebasi. Even though some fine-grained, white marble fragments were also found, they are not being discussed here. Despite the small number of fragments recovered, this set is highly interesting as they were found in a clear, well-dated stratigraphical context: a soil from 125-150 AD that filled up some sort of building from Augustan times. The location of the site, on the limits of the upper part of the town, which was devoted to public areas (mainly related to the imperial worship, the provincial government and public), and the lower part of Tarraco, where the other activities (residential, colonial govern, etc) took place, is also significant. Therefore, both its location and its date are significant, as during this period the upper part of Roman Tarraco underwent major urban modifications which gave it the magnificence worthy of the capital of the largest province of the western part of Roman Empire.

Research networks and scientific production in Economics: the recent Spanish experience

This paper studies Spanish scientific production in Economics from 1994 to 2004. It focuses on aspects that have received little attention in other bibliometric studies, such as the impact of research and the role of scientific collaborations in the publications produced by Spanish universities. Our results show that national research networks have played a fundamental role in the increase in Spanish scientific production in this discipline.

Research networks and scientific production in Economics: The recent spanish experience

This paper studies Spanish scientific production in Economics from 1994 to 2004. It focuses on aspects that have received little attention in other bibliometric studies, such as the impact of research and the role of scientific collaborations in the publications produced by Spanish universities. Our results show that national research networks have played a fundamental role in the increase in Spanish scientific production in this discipline.

Corea del Sud i Catalunya

Els experts de l'OCDE creuen que és un risc que siguin les grans empreses i amb poca contribució de les PIME les que fan que Corea inverteixi tant en R+D. Prediuen que, sense canvis, això farà que s'aturi el ritme de creixement. Una de les coses que els experts de l'OCDE troben malament és que hi ha massa desconnexió entre els centres de recerca públics i les universitats i que l'orientació a la recerca fonamental sigui baixa i han d'importar massa coneixement. Les empreses tenen dificultat a trobar professionals prou capacitats en R+D, però alhora hi ha un drenatge de capital intel·lectual que marxa del país

Decomposing the Tourist’s Satisfaction Gap: The Role of Expectations and Cognitions

In this paper we present an empirical methodology that allows the tourist’s satisfaction gap between two destinations to be decomposed into two components. One explains the role of differences in observed characteristics of the tourists and the stay (endowments). The other captures the share of the gap due to differences in the utility that tourists derive from those characteristics (cognitive). To illustrate the use of this method, we employ data coming from a sample of tourists visiting two touristic enclaves in Tarragona (Spain). Our results indicate that the cognitive component explains most of the satisfaction gap. Keywords: Satisfaction, expectations, cognition, touristic destination

Derivation of human embryonic stem cells at the center for regenerative medicine in Barcelona

We report here the legislative issues related toembryo research and human embryonic stem cell (hESC)research in Spain and the derivation of nine hESC lines atthe Center of Regenerative Medicine in Barcelona. You canfind the information for obtaining our lines for researchpurposes at blc@cmrb.eu.

Complex poliesportiu de Camp Clar

Concurs d’avantprojectes del Complex Poliesportiu de Camp Clar

Mètodes i tècniques de recerca en els articles de documentació periodística a Espanya (1997-2002)

[eng] This article analyses articles and papers related to journalistic documentation that have been published in journals and in conference proceedings in Spain over the period 1997-2002. There is a listing of all articles as well as a summary of those that have followed scientific research processes. The results of the analysis of the articles' content are explored, according to different parameters: proportion of research, methods and research techniques articles studied, authorship, authors' place of work, type of publication and distribution by year. The article closes with some conclusions about research on journalistic documentation in the period studied.