Organizational and financial transparency in the website of the foundations: an empirical study for Spain

Transparency in nonprofit sector and foundations, as an element to enhance the confidence of stakeholders in the organization, is a fact shown by several studies in recent decades. Transparency can be considered in various fields and through different channels. In our study we focused on the analysis of the organizational and economic transparency of foundations, shown through the voluntary information on their Website. We review the theoretical previous studies published to put to the foundations within the framework of the social economy. This theoretical framework has focused on accountability that make foundations in relation to its social function and its management, especially since the most recent focus of information transparency across the Website.In this theoretical framework was made an index to quantify the voluntary information which is shown on its website. This index has been developed ad hoc for this study and applied to a group of large corporate foundations.With the application of these data are obtained two kind of results, to a descriptive level and to a inferential level.We analyzed the statistical correlation between economic transparency and organizational transparency offered in the Website through quantified variables by a multiple linear regression. This empirical analysis allows us to draw conclusions about the level of transparency offered by these organizations in relation to their organizational and financial information, as well as explain the relation between them.

Above Threshold Dissociation of Vibrationally Cold HD+ Molecules

The experimental study of molecular dissociation of H2+ by intense laser pulses is complicated by the fact that the ions are initially produced in a wide range of vibrational states, each of which responds differently to the laser field. An electrostatic storage device has been used to radiatively cool HD+ ions enabling the observation of above threshold dissociation from the ground vibrational state by 40 fs laser pulses at 800 nm. At the highest intensities used, dissociation through the absorption of at least four photons is found to be the dominant process.

New Zealand chironomids as proxies for human-induced and natural environmental change: Transfer functionsfor temperature and lake production (chlorophyll a)

The analysis of chironomid taxa and environmental datasets from 46 New Zealand lakes identified temperature (February mean air temperature) and lake production (chlorophyll a (Chl a)) as the main drivers of chironomid distribution. Temperature was the strongest driver of chironomid distribution and consequently produced the most robust inference models. We present two possible temperature transfer functions from this dataset. The most robust model (weighted averaging-partial least squares (WA-PLS), n = 36) was based on a dataset with the most productive (Chl a > 10 lg l)1) lakes removed. This model produced a coefficient of determination (r2 jack) of 0.77, and a root mean squared error of prediction (RMSEPjack) of 1.31C. The Chl a transfer function (partial least squares (PLS), n = 37) was far less reliable, with an r2 jack of 0.49 and an RMSEPjack of 0.46 Log10lg l)1. Both of these transfer functions could be improved by a revision of the taxonomy for the New Zealand chironomid taxa, particularly the genus Chironomus. The Chironomus morphotype was common in high altitude, cool, oligotrophic lakes and lowland, warm, eutrophic lakes. This could reflect the widespread distribution of one eurythermic species, or the collective distribution of a number of different Chironomus species with more limited tolerances. The Chl a transfer function could also be improved by inputting mean Chl a values into the inference model rather than the spot measurements that were available for this study.

Geography and Poverty Traps

We test the view that the large differences in income levels we see across the world are due to differences in the intrinsic geography of each country against the alternative view that there are poverty traps. We reject simple geographic determinism in favor of a poverty trap model with high- and low-level equilibria. The high-level equilibrium state is found to be the same for all countries while income in the low-level equilibrium, and the probability of being in the high-level equilibrium, are greater in cool, coastal countries with high, year-round, rainfall.

Line intensity enhancements in stellar coronal X-ray spectra due to opacity effects

Context. The I(15.01 Å)/I(16.78 Å) emission line intensity ratio in Fe xvii has been reported to deviate from its theoretical value
in solar and stellar X-ray spectra. This is attributed to opacity in the 15.01 Å line, leading to a reduction in its intensity, and was
interpreted in terms of a geometry in which the emitters and absorbers are spatially distinct.
Aims. We study the I(15.01 Å)/I(16.78 Å) intensity ratio for the active cool dwarf EV Lac, in both flare and quiescent spectra.
Methods. The observations were obtained with the Reflection Grating Spectrometer on the XMM-Newton satellite. The emission
measure distribution versus temperature reconstruction technique is used for our analysis.
Results. We find that the 15.01 Å line exhibits a significant enhancement in intensity over the optically thin value. To our knowledge,
this is the first time that such an enhancement has been detected on such a sound statistical basis. We interpret this enhancement
in terms of a geometry in which the emitters and absorbers are not spatially distinct, and where the geometry is such that resonant
pumping of the upper level has a greater effect on the observed line intensity than resonant absorption in the line-of-sight.

Postglacial vegetation and climate dynamics in the Seymour-Belize Inlet Complex, central coastal British Columbia, Canada: palynological evidence from Tiny Lake.

A pollen-based study from Tiny Lake in the Seymour-Belize Inlet Complex of central coastal British Columbia, Canada, permits an evaluation of the dynamic response of coastal temperate rainforests to postglacial climate change. Open Pinus parklands grew at the site during the early Lateglacial when the climate was cool and dry, but more humid conditions in the later phases of the Lateglacial permitted mesophytic conifers to colonise the region. Early Holocene conditions were warmer than present and a successional mosaic of Tsuga heterophylla and Alnus occurred at Tiny Lake. Climate cooling and moistening at 8740?±?70 14C a BP initiated the development of closed, late successional T. heterophylla–Cupressaceae forests, which achieved modern character after 6860?±?50 14C a BP, when a temperate and very wet climate became established. The onset of early Holocene climate cooling and moistening at Tiny Lake may have preceded change at more southern locations, including within the Seymour-Belize Inlet Complex, on a meso- to synoptic scale. This would suggest that an early Holocene intensification of the Aleutian Low pressure system was an important influence on forest dynamics in the Seymour-Belize Inlet Complex and that the study region was located near the southern extent of immediate influence of this semi-permanent air mass.

Roche tomography of cataclysmic variables - IV. Star-spots and slingshot prominences on BV Cen

We present Roche tomograms of the G5-G8 IV/V secondary star in the long-period cataclysmic variable BV Cen reconstructed from Magellan Inamori Kyocera Echelle spectrograph echelle data taken on the Magellan Clay 6.5-m telescope. The tomograms show the presence of a number of large, cool star-spots on BV Cen for the first time. In particular, we find a large high-latitude spot which is deflected from the rotational axis in the same direction as seen on the K3-K5 IV/V secondary star in the cataclysmic variable AE Aqr. BV Cen also shows a similar relative paucity of spots at latitudes between 40° and 50° when compared with AE Aqr. Furthermore, we find evidence for an increased spot coverage around longitudes facing the white dwarf which supports models invoking star-spots at the L1 point to explain the low states observed in some cataclysmic variables. In total, we estimate that some 25 per cent of the Northern hemisphere of BV Cen is spotted. We also find evidence for a faint, narrow, transient emission line with characteristics reminiscent of the peculiar low-velocity emission features observed in some outbursting dwarf novae. We interpret this feature as a slingshot prominence from the secondary star and derive a maximum source size of 75000 km and a minimum altitude of 160000 km above the orbital plane for the prominence. The entropy landscape technique was applied to determine the system parameters of BV Cen. We find M1 = 1.18 +/-0.280.16Msolar and M2 = 1.05 +/-0.230.14Msolar and an orbital inclination of i = 53° +/- 4° at an optimal systemic velocity of ? = -22.3 km s-1. Finally, we also report on the previously unknown binarity of the G5IV star HD 220492.

Roche tomography of cataclysmic variables - III. Star-spots on AE Aqr

We present a Roche tomography reconstruction of the secondary star in the cataclysmic variable AE Aqr. The tomogram reveals several surface inhomogeneities that are due to the presence of large, cool star-spots. In addition to a number of lower latitude spots, the maps also show the presence of a large, high-latitude spot similar to that seen in Doppler images of rapidly rotating isolated stars, and a relative paucity of spots at a latitude of 40 degrees. In total, we estimate that some 18 per cent of the Northern hemisphere of AE Aqr is spotted.

One-dimensional particle simulation of the filamentation instability: Electrostatic field driven by the magnetic pressure gradient force

Two counterpropagating cool and equally dense electron beams are modeled with particle-in-cell simulations. The electron beam filamentation instability is examined in one spatial dimension, which is an approximation for a quasiplanar filament boundary. It is confirmed that the force on the electrons imposed by the electrostatic field, which develops during the nonlinear stage of the instability, oscillates around a mean value that equals the magnetic pressure gradient force. The forces acting on the electrons due to the electrostatic and the magnetic field have a similar strength. The electrostatic field reduces the confining force close to the stable equilibrium of each filament and increases it farther away, limiting the peak density. The confining time-averaged total potential permits an overlap of current filaments with an opposite flow direction.

Biological influence on the morphology and micromorphology of selected Podzols (Spodosols) and Cambisols (Inceptisols) from the Eastern United States and Northeast Scotland

Biological activities greatly influence the formation of many soils, especially forest soils under cool humid climates. The objective of this study was to investigate the effects of vegetation and soil biota on the formation of selected soils. Field morphology, micromorphology, and carbon and organic matter analysis were determined on six Podzols (Spodosols) and two Cambisols (Inceptisols) from the eastern United States and north-east Scotland. Humification of plant material by soil fauna and fungi occurs in all organic horizons. Thick organic coatings are observed on soil peds and rock fragments from the E1 to the Bs horizon in a Haplic Podzol from Clingmans Dome Mt., TN. Thin sections reveal large accumulations of root material in different stages of decomposition in the spodic horizons of a Haplic Podzol from Whiteface Mt., NY. Organic carbon ranges from 5.4 to 8.5% in the spodic B horizons of the Whiteface Mt. Podzol. Earthworms and enchytraeids have a great effect on the structure of the surface and subsurface horizons in the Dystric Cambisols from Huntly and Clashindarroch Forests, Scotland and a Cambic Podzol from the Corrie Burn Basin, Scotland. Podzols from Speymouth Forest, Scotland (Gleyic Podzol), Cling-mans Dome Mt., and Whiteface Mt. have thick organic horizons. The Podzols from the Flatwoods in Georgia, the Pine Barrens in New Jersey, the Corrie Burn Basin, and the Cambisol from Huntly Forest have only A horizons at the surface. The Clashindarroch Forest soil has a very thin organic horizon. Warm and humid climates and sandy parent material are responsible for thick E horizons and lack of thick organic horizons in the Flatwoods (Carbic Podzol) and Pine Barrens (Ferric Podzol) soils. Earthworms and enchytraeids thrive in the Corrie Burn Basin and Huntly Forest soils due to the vegetation and the highly weathered basic parent material. The site at Clashindarroch once carried oak, and then birch forest, both of which produce a mild litter and also encourage earthworm and enchytraeids. This fauna is responsible for much mixing of the topsoil. The present conifer vegetation will eventually produce a deep litter and cause podzolization.

Chironomid-inferred Late-Glacial Summer Air Temperatures From Lough Nadourcan, Co. Donegal, Ireland.

Western Ireland, located adjacent to the North Atlantic, and with a strongly oceanic climate, is potentially sensitive to rapid and extreme climate change. We present the first high-resolution chironomid-inferred mean July temperature reconstruction for Ireland, spanning the late-glacial and early Holocene (LGIT, 15-10 ka BP). The reconstruction suggests an initial rapid warming followed by a short cool phase early in the interstadial. During the interstadial there are oscillations in the inferred temperatures which may relate to Greenland Interstadial events GI-1a-e. The temperature decrease into the stadial occurs in two stages. This two-stage drop can also be seen in other late-glacial chironomid-inferred temperature records from the British Isles. A stepped rise in temperatures into the Holocene, consistent with present-day temperatures in Donegal, is inferred. The results show strong similarities with previously published LGIT chironomid-inferred temperature reconstructions, and with the NGRIP oxygen-isotope curve, which indicates that the oscillations observed in the NGRIP record are of hemispherical significance. The results also highlight the influence of the North Atlantic on the Irish climate throughout the LGIT.

High dispersal potential has maintained long-term population stability in the North Atlantic copepod Calanus finmarchicus

The cool-water copepod Calanus finmarchicus is a key species in North Atlantic marine ecosystems since it represents an important food resource for the developmental stages of several fish of major economic value. Over the last 40 years, however, data from the Continuous Plankton Recorder survey have highlighted a 70 per cent reduction in C. finmarchicus biomass, coupled with a gradual northward shift in the species's distribution, which have both been linked with climate change. To determine the potential for C. finmarchicus to track changes in habitat availability and maintain stable effective population sizes, we have assessed levels of gene flow and dispersal in current populations, as well as using a coalescent approach together with palaeodistribution modelling to elucidate the historical population demography of the species over previous changes in Earth's climate. Our findings indicate high levels of dispersal and a constant effective population size over the period 359 000-566 000 BP and suggest that C. finmarchicus possesses the capacity to track changes in available habitat, a feature that may be of crucial importance to the species's ability to cope with the current period of global climate change.

Implications of climate change for the fishes of the British Isles

Recent climatic change has been recorded across the globe. Although environmental change is a characteristic feature of life on Earth and has played a major role in the evolution and global distribution of biodiversity, predicted future rates of climatic change, especially in temperature, are such that they will exceed any that has occurred over recent geological time. Climate change is considered as a key threat to biodiversity and to the structure and function of ecosystems that may already be subject to significant anthropogenic stress. The current understanding of climate change and its likely consequences for the fishes of Britain and Ireland and the surrounding seas are reviewed through a series of case studies detailing the likely response of several marine, diadromous and freshwater fishes to climate change. Changes in climate, and in particular, temperature have and will continue to affect fish at all levels of biological organization: cellular, individual, population, species, community and ecosystem, influencing physiological and ecological processes in a number of direct, indirect and complex ways. The response of fishes and of other aquatic taxa will vary according to their tolerances and life stage and are complex and difficult to predict. Fishes may respond directly to climate-change-related shifts in environmental processes or indirectly to other influences, such as community-level interactions with other taxa. However, the ability to adapt to the predicted changes in climate will vary between species and between habitats and there will be winners and losers. In marine habitats, recent changes in fish community structure will continue as fishes shift their distributions relative to their temperature preferences. This may lead to the loss of some economically important cold-adapted species such as Gadus morhua and Clupea harengus from some areas around Britain and Ireland, and the establishment of some new, warm-adapted species. Increased temperatures are likely to favour cool-adapted (e.g. Perca fluviatilis) and warm-adapted freshwater fishes (e.g. roach Rutilus rutilus and other cyprinids) whose distribution and reproductive success may currently be constrained by temperature rather than by cold-adapted species (e.g. salmonids). Species that occur in Britain and Ireland that are at the edge of their distribution will be most affected, both negatively and positively. Populations of conservation importance (e.g. Salvelinus alpinus and Coregonus spp.) may decline irreversibly. However, changes in food-web dynamics and physiological adaptation, for example because of climate change, may obscure or alter predicted responses. The residual inertia in climate systems is such that even a complete cessation in emissions would still leave fishes exposed to continued climate change for at least half a century. Hence, regardless of the success or failure of programmes aimed at curbing climate change, major changes in fish communities can be expected over the next 50 years with a concomitant need to adapt management strategies accordingly.

Dust and the Type II-Plateau Supernova 2004et

We present mid-infrared (MIR) observations of the Type II-plateau supernova (SN) 2004et, obtained with the Spitzer Space Telescope between 64 and 1406 days past explosion. Late-time optical spectra are also presented. For the period 300-795 days past explosion, we argue that the spectral energy distribution (SED) of SN 2004et comprises (1) a hot component due to emission from optically thick gas, as well as free-bound radiation; (2) a warm component due to newly formed, radioactively heated dust in the ejecta; and (3) a cold component due to an IR echo from the interstellar-medium dust of the host galaxy, NGC 6946. There may also have been a small contribution to the IR SED due to free-free emission from ionized gas in the ejecta. We reveal the first-ever spectroscopic evidence for silicate dust formed in the ejecta of a supernova. This is supported by our detection of a large, but progressively declining, mass of SiO. However, we conclude that the mass of directly detected ejecta dust grew to no more than a few times 10(-4) M-circle dot. We also provide evidence that the ejecta dust formed in comoving clumps of fixed size. We argue that, after about two years past explosion, the appearance of wide, box-shaped optical line profiles was due to the impact of the ejecta on the progenitor circumstellar medium and that the subsequent formation of a cool, dense shell was responsible for a later rise in the MIR flux. This study demonstrates the rich, multifaceted ways in which a typical core-collapse supernova and its progenitor can produce and/or interact with dust grains. The work presented here adds to the growing number of studies that do not support the contention that SNe are responsible for the large mass of observed dust in high-redshift galaxies.

The Doppler shadow of WASP-3b. A tomographic analysis of Rossiter-McLaughlin observations

Context. Hot-Jupiter planets must form at large separations from their host stars where the temperatures are cool enough for their cores to condense. They then migrate inwards to their current observed orbital separations. Different theories of how this migration occurs lead to varying distributions of orbital eccentricity and the alignment between the rotation axis of the star and the orbital axis of the planet. Aims: The spin-orbit alignment of a transiting system is revealed via the Rossiter-McLaughlin effect, which is the anomaly present in the radial velocity measurements of the rotating star during transit due to the planet blocking some of the starlight. In this paper we aim to measure the spin-orbit alignment of the WASP-3 system via a new way of analysing the Rossiter-McLaughlin observations. Methods: We apply a new tomographic method for analysing the time variable asymmetry of stellar line profiles caused by the Rossiter-McLaughlin effect. This new method eliminates the systematic error inherent in previous methods used to analyse the effect. Results: We find a value for the projected stellar spin rate of v sin i = 13.9 ± 0.03 km s-1 which is in agreement with previous measurements but has a much higher precision. The system is found to be well aligned, with ? = 5-5+6° which favours an evolutionary history for WASP-3b involving migration through tidal interactions with a protoplanetary disc. From comparison with isochrones we put an upper limit on the age of the star of 2 Gyr.