A portrait of the Spanish accounting community

This study presents a portrait of the Spanish academic accountingcommunity in 1995, based upon a questionnaire circulated to Spanishaccounting academics in 1995 and upon an analysis of authorship andcitations in the main Spanish accounting journals. The approach tothese analyses is grounded in similar studies which have been carriedout in the United States, Spain and elsewhere. but the combination oftechniques used in this study is particularly broad in range.The results of the study are used to describe a range ofcharacteristics of Spanish accounting academics, for example,publications records and length of academic experience. The analysisof publications produces a ranking by institutional affiliation ofthe most significant contributors to current debates on accounting.Citation analysis is used to identify the range and extent ofinternational influences upon the Spanish academic accountingcommunity, and to provide an additional ranking by institutionalaffiliation of the most frequently cited sources A significantfinding was that the nature and extent of international influence hadchanged very little over the ten year period since Spain entered theEuropean Union and started to implement European Directives.Perceptions of journal quality were elicited by questionnaire. Fortyfive journals, Spanish and international are included in a listranked for perceived importance as outlets for publication. and assources of support for teaching and research. The results of thisexercise show that Spanish journals were ranked low relative tojournals published in the United Kingdom and United States.Finally the study examines the extent of purpose upon Spanishaccounting academies to publish, by presenting results of a questionabout criteria for promotion, and also by examining and increasingtendency to publish co-authored work.

Capital goods imports and investments in Latin America in the mid 1920s

The assessment of Latin American long term economic performance is in urgent need ofmobilizing more data to match the pressing demands of growth analysts. We present asystematic comparison of capital goods imports for 20 Latin American countries in 1925. It relies on both the foreign trade data of the importing countries and of the major exporting countries the industrialized economies of the time. The quality of foreign trade figures is tested; an homogeneous estimate of capital goods imported is derived, and its per capita ranking is discussed providing new light on Latin American development levels before import substitution.

Dinâmica da População e seus Impactos em Áreas Urbanas: O Caso do Município de Tarrafal de Santiago

RODRIGUES, Ricardo Mendes. Dinâmica da População e Seus Impactos em Áreas Urbanas: O Caso de Município de Tarrafal de Santiago. 2011. 91f Dissertação (Mestrado em Ordenamento e Desenho do Território) – Programa de Pós-Graduação em Ordenamento e Desenho do Território, UniCV, Praia. O tecido urbano do Município de Tarrafal de Santiago, ao longo da sua história, cresceu desprovido de instrumentos urbanísticos adequados de disciplina do solo, sendo o mais importante, operante, o plano de loteamento de abrangência territorial diminuta. Nos últimos 20 anos verificou-se um fenómeno de urbanização a um ritmo, relativamente elevado, contrastando com o despovoamento rural. Neste contexto, esta pesquisa analisa o processo de urbanização do Município, designadamente, a expansão da mancha urbana; a oferta dos equipamentos colectivos; sistema viário qualificado e a acessibilidade topológica das áreas de expansão (1970/09) aos equipamentos colectivos, baseado no método de Sintaxe Espacial, à luz da ferramenta Sistema de Informação Geográfica. Os resultados evidenciam dois modelos diferentes da expansão da mancha urbana e um ciclo de atraso considerável na qualificação do sistema viário das áreas de expansão, determinando um quadro escasso de provimento de equipamentos públicos. Contrariamente, a área melhor dotada de sistema viário, o bairro de Vila Centro, localizado na Cidade do Tarrafal, centro do tecido urbano, alberga a maior concentração de equipamentos, não obstante, uma nítida tendência de perda da centralidade, em favor de bairros emergentes. Paradoxalmente, no conjunto urbano, a Cidade do Tarrafal ostenta a melhor acessibilidade topológica das áreas de expansão, concretamente, de 1990/00 e 2000/09, a Sul e Sudeste, enquadrando nos níveis zero (0) e um (1), mas também alberga a área de expansão mais segregada, localizada a Leste, correspondendo ao período 2000/09, atingindo, sensivelmente nível mediana, na escala de zero (0) a nove (9), de maior para menor acessibilidade. A área de expansão de 1990/09 a Sul e Sudeste do Aglomerado de Chão Bom, a mais afastada, em distância métrica do centro do tecido urbano, figura no segundo posto no ranking das áreas mais segregadas topologicamente

Localização dos acidentes de trânsito no concelho da Praia, Cabo Verde, com Sistemas de Informação Geográfica

É cada vez mais preocupante o aumento do número de acidentes de viação no Mundo e em Cabo Verde em particular. A sinistralidade rodoviária continua a ser, a nível global, um dos maiores flagelos das sociedades modernas. De acordo com a OMS (Organização Mundial da Saúde), 1,3 milhões de pessoas perdem suas vidas anualmente no trânsito e 50 milhões dos que sobrevivem ficam feridos ou incapacitados devido a acidentes de viação. Os dados da Direcção Geral dos Transportes Rodoviários (DGTR) da República de Cabo Verde, demonstram que o concelho da Praia ocupa a 1ª posição no ranking da sinistralidade registada no país. Esta pesquisa tem por objectivo, realizar uma análise estatística espacial dos pontos de acidentes de trânsito verificados no concelho da Praia, nos anos de 2009 e 2010, aplicando metodologias baseadas em Sistemas de Informações Geográficas (SIG) e suas ferramentas de análise espacial conjuntamente com o tratamento estatístico para exploração dos dados de acidentes. O presente trabalho permitirá, analisar o local (zona geográfica de ocorrência de acidente), a tipologia (despiste, atropelamento, colisão, choque, abalroamento, queda, capotamento e outros), a severidade (fatal, não fatal, sem vítima), o período (diurno, nocturno, dia, mês e ano), o tipo de veículo (ligeiro, pesado), o tipo de serviço prestado (particular, aluguer, estado), a faixa etária das vítimas, a intensidade do fenómeno, as tendências, identificar as áreas críticas e comparar os resultados obtidos. As informações obtidas possibilitarão diagnosticar problemas existentes, de forma adequada e eficiente e, assim, auxiliar na tomada de decisões pelos órgãos de gestão do sistema viário.

Uso de los medios digitales en la gestión de la reputación corporativa : diálogo con los públicos de interés y dimensiones de percepción en webs, blogs, Facebook y Twitter

Aquest treball busca analitzar com poden emprar-se els mitjans digitals per contribuir a la gestió de la Reputació Corporativa, per ajudar a la comprensió del fenomen i a abordar-la en la pràctica des dels marcs de referència desenvolupats i validats en l'acadèmia. En primer lloc, s'empra una metodologia qualitativa i una anàlisi de continguts per analitzar els principals mitjans digitals –Webs, Blogs, Facebook i Twitter- en funció del seu potencial per a la generació de diàleg entre les organitzacions i els seus grups d'interès. S'analitzen a profunditat els mitjans digitals de 5 companyies Top 20 en el Rànquing RepTrak 2012. En segon lloc, es planteja una anàlisi d'aquests mitjans digitals en funció de les set dimensions que impulsen la Reputació Corporativa, seguint la metodologia RepTrak del Reputation Institute

Performance Report for Fiscal Year, 2007

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2007. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about the services the Department and its partners provided for Iowans during the past fiscal year in the areas of Vocational Rehabilitation, Independent Living, Library Services, and Resource Management. The Department determines its competitive success in a number of ways. We look at the federal standards and indicators to learn our ranking in relation to the performance of other public rehabilitation agencies. We compare our library's production and circulation figures with those from previous years to determine trends. We set our own standards for success by looking at such factors as the number of successful case closures, average hourly wage at case closure, skills training provided, and compliance with regulations. Results show that the Department is working positively toward achieving its strategic goals of increasing the independence and productivity of blind Iowans and improving access to information for blind Iowans. Major accomplishments of the year included the selection of our Library as the only agency authorized to distribute educational materials using the National Instructional Materials Accessibility Standard (NIMAS) to students in Iowa. Our Independent Living program received the Shining Star award at the Governor's Conference on Aging for its work with and outreach to older blind Iowans. The Department, the Iowa Braille School, and the Department of Education implemented new cooperative efforts to improve the coordination and delivery of services to blind and visually impaired students in Iowa. Finally, earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department remain among the best in the nation, as measured by the U.S. Rehabilitation Services Administration, which on June 27, 2007 released data on federal standards and indicators for the year ended September 30, 2006. Overall, we met or exceeded 11 of 16 results targets included in this report. A discussion of the Department's services, customers, organizational structure, and budget appears in the "Department Overview" that follows. The success of the Department's programs is evident in the success achieved by blind Iowans. It is reflected in the many blind persons who can be seen traveling about independently, going to their jobs and to the community and family activities in which they participate. Sincerely, Allen C. Harris Director, Iowa Department for the Blind

Performance Report for Fiscal Year, 2008

I am pleased to present the performance report for the Iowa Department for the Blind for fiscal year 2008. This report is provided in compliance with sections 8E.210 and 216B.7 of the Code of Iowa. It contains valuable information about results achieved because of the services that we and our partners provided to blind and visually impaired Iowans during the past fiscal year in the areas of Vocational Rehabilitation, Independent Living, Library Services, and Resource Management. We determine our competitive success in a number of ways. We look at the federal standards and indicators to learn our ranking in relation to the performance of other public rehabilitation agencies. We compare our library's production and circulation figures with those from previous years to determine trends. We set our own standards for success by looking at such factors as the number of successful case closures, average hourly wage at case closure, skills training provided, and compliance with regulations. Results show that the Department is working positively toward achieving its strategic goals of increasing the independence and productivity of blind Iowans and improving access to information for blind Iowans. Major accomplishments of the year included:  The selection of our Library as one of eight libraries to receive the new digital talking book machines and books in digital media from the National Library Service for the Blind and Physically Handicapped. Priority for distribution of the machines is given to Library patrons who are veterans.  The Department, the Iowa Braille School, and the Department of Education have been promoting the new expanded core curriculum as part of their continued efforts to improve the coordination and delivery of services to blind and visually impaired students in Iowa.  The Department's five-year grant funded Pathfinders mentoring program ended this year. A total of 49 blind youths aged 16-26 were paired with successful blind adult mentors. Assessments of the program clearly showed that participation in the program had a measurable positive effect on the youth involved.  Finally, earnings ratios and the percentage of employment for vocational rehabilitation clients of the Department are among the best in the nation, as measured by the U.S. Rehabilitation Services Administration's standards and indicators for the year ended September 30, 2007. Overall, we met or exceeded 13 of 18 targets included in this report. A discussion of the Department's services, customers, and organizational structure, and budget appears in the "Department Overview" that follows. Information pertaining to performance results appears in the final section of this document. The success of the Department's programs is evident in the success achieved by blind Iowans. It is reflected in the many blind persons who can be seen traveling about independently, going to their jobs and to the community and family activities in which they participate. Sincerely, Karen A. Keninger, Director Iowa Department for the Blind

Torque teno -viruksen proteiinien tuotto ja puhdistus

Torque teno -virus (TTV, TT-virus) on uusimpia löydettyjä ihmisviruksia ja se on erittäin yleinen täysin terveissäkin ihmisissä. Sitä kantaa ihmisistä yli 80 % kantajan maantieteellisestä sijainnista tai iästä riippumatta. Vielä ei osata sanoa, aiheuttaako torque teno -virus tiettyjä tauteja vai onko se osa normaaliflooraa, mikä olisi viruksista puhuttaessa täysin uutta. Helsingin yliopiston virologian laitoksella Haartman instituutissa toimiva professori Klaus Hedmanin tutkimusryhmä on kehitellyt sopivia menetelmiä TT-viruksen proteiinien tuottoon ja puhdistamiseen. Tämän opinnäytetyön tarkoituksena oli optimoida näitä menetelmiä. Proteiinien tuottoon ja puhdistukseen valittiin mukaan TTV:n genomin koodittamista kuudesta proteiinista oletettavasti kapsidiproteiinina toimiva ORF1-Arg (ORF1-proteiini, josta on poistettu arginiinirikas alue) ja ei-rakenneproteiinina toimiva ORF2/2. Proteiinit tuotettiin Sf9- ja High Five -hyönteissoluissa, ja vektorina ekspressoinnissa oli baculovirus. Puhdistukseen käytettiin agaroosigeelielektroforeesia (AGE) ja vaihtoehtoisesti histidiiniaffiniteettikromatografiaa. Proteiinien tuotossa optimoitiin solujen infektiossa käytettävän baculoviruksen määrää ja selvitettiin, että proteiineja saatiin tuotettua suunnilleen yhtä paljon sekä Sf9- että High Five -soluissa. AGE-menetelmällä saatiin puhdistettua ORF2/2-proteiinia ja menetelmää yritettiin kehitellä niin, että saataisiin puhdistuksen yhteydessä enemmän proteiineja talteen. Histidiiniaffiniteettipuhdistusta ei ollut aikaisemmin käytetty hyönteissoluissa tuotettujen TTV:n proteiinien puhdistukseen. Menetelmällä saatiin tuotettua ORF1-proteiinia, mutta puhdistusmenetelmä vaatii vielä kehittelyä. Tämän opinnäytetyön avulla saatiin menetelmien kehitystyötä eteenpäin, ja havaittiin ongelmakohtia, joihin tulee kiinnittää jatkossa huomiota. Histidiiniaffiniteettipuhdistusta ei vielä saatu toimivaksi ja AGE:n kehittelyä täytyy myös vielä jatkaa. TTV:n puhdistettuja proteiineja tullaan käyttämään apuna määritettäessä TTV:n mahdollista patogeenisuutta ja biologista merkitystä. Proteiinien avulla kehitellään laboratoriomenetelmiä TTV:n virusinfektioiden ja sairauksien löytämiseen ja diagnosointiin mm. tuottamalla proteiinien avulla spesifisiä vasta-aineita TTV:tä vastaan. Opinnäytetyössä puhdistettuja ORF2/2-proteiineja käytettiin tutkimusryhmässä TTV-spesifisen T-soluimmuniteetin tutkimiseen.

Grundriss innovativer Polizeiansätze. Eine kritische Begutachtung verschiedener Strategien und Tätigkeiten und deren Implementierung in der Schweiz in Theorie und Praxis.

This thesis contains three parts. The first one offers the theoretical basement, where the history of the police from their beginning in the early 19th century to this day is shown. The emphasis however is laid on the last 40 years, which gave birth to a multitude of innovations, such as community, problem-oriented, hot-spots or zero-tolerance policing. Those innovations are described in detail and are critically commented. At the end of this section, I present a scheme, where all the approaches are classified as strategic or methodic innovations, but united under a model called "modern policing". The fact that the innovations are not competitive but rather complementary is the most important finding of this examination. The second part of this work deals with a unique survey about the implementation of four innovations and eight problem- and community-oriented activities in 85 Swiss police forces. This explorative study shows that in the last 15 years the Swiss police forces have increasingly adopted innovative approaches. The most frequent innovation is community policing, which has been implemented all over the country. Due to the results, we can also assume that the implementation of the innovations is mostly substantial and profound. However, particularly in the area of problem-solving there is still a need for improvements. The third section consists of a scientific evaluation of a temporary special unit of the municipal police Zurich, which, during nine months, fought against public drug dealing and illegal prostitution in a particular neighborhood called Langstrasse. The effects of this hot-spot project were measured with police data, observations and several population surveys. In general, the special unit achieved a positive outcome and helped to defuse the hot-spot. Additionally, a survey conducted within the police department showed that the personal attitude towards the special unit differed widely between the policemen. We found significant differences between both police regions East and West, rank-and-file and higher ranking officers, different ages and the personal connection to the special unit. In fact, the higher the rank, the lower the age, and the closer the relationship, the more positive the officers were towards the unit.

Plan de seguridad y salud para el suministro y montaje del Parque Eólico Rancho Viejo en el T.M. de Medina-Sidonia (Cádiz)

No hace más de 3 años se podía leer en las revistas especializadas que España había pasado a ocupar el tercer puesto en el ranking mundial por potencia eólica instalada. La industria eólica española a su vez ha pasado a ocupar el tercer puesto en la fabricación e instalación de aerogeneradores, con una cuota de mercado del 13%, siendo así un sector con gran capacidad de exportación. Por otra parte, tras diez años de promulgación de la Ley 31/95, de 8 de noviembre, de Prevención de Riesgos Laborales, y después su desarrollo reglamentario, es un hecho incontestable que, pese a todo, y a los ingentes esfuerzos realizados por los distintos actores implicados en la prevención de riesgos laborales (Estado, Comunidades Autónomas, Agentes Sociales, Entidades especializadas, etcetera), existe un sector como el de la construcción que, constituyendo uno de los ejes del crecimiento económico de nuestro país, está sometido a unos riesgos especiales y continúa registrando una siniestralidad laboral muy notoria por sus cifras y gravedad. La legislación de prevención, los manuales sobre las distintas disciplinas preventivas, los libros especializados, los expertos... han abordado ya, con mayor o menor acierto, muchas de las cuestiones generales y específicas que afectan a la seguridad y salud: la evaluación de riesgos, las medidas higiénicas, los equipos de trabajo y equipos de protección individual, la planificación, la formación, los servicios de prevención , los sistemas de gestión de la prevención, las auditorías ... forman parte de los contenidos que se han ido creando en torno a este tema. No obstante, resulta de gran interés la elaboración de un estudio de Seguridad y Salud, en el que partiendo de un desarrollo técnico concreto, pero sobre todo integral, es decir, que comprenda todas las fases para el suministrp e instalación de aerogeneradores para un parque eólico, vayamos desgranando cada uno de los puntos desarrollados en su construcción. Entre las conclusiones más destacadas de este trabajo, se encuentra la definición de las condiciones relativas a la prevención de accidentes y enfermedades laborales durante la ejecución de los trabajos de suministro e instalación de un parque eólico y la gestión de su prevención, las características de las instalaciones preceptivas para higiene y bienestar de los trabajadores, así como directrices básicas mínimas, que deben reflejarse y desarrollarse en el Plan de Seguridad y Salud que las empresas contratistas deberán presentar para su aprobación por el director de obra, antes del comienzo de los trabajos, de forma que sea posible la disminución de accidentes laborales así como evitar las posibles sanciones administrativas y/o penales.

Measurement of Bioactivity of Immunomodulatory Treatment of Relapsing Multiple Sclerosis. With Emphasis on MxA Protein

Background Multiple sclerosis (MS) is a demyelinating disease of the central nervous system, which mainly affects young adults. In Finland, approximately 2500 out of 6000 MS patients have relapsing MS and are treated with disease modifying drugs (DMD): interferon- β (INF-β-1a or INF-β-1b) and glatiramer acetate (GA). Depending on the used IFN-β preparation, 2 % to 40 % of patients develop neutralizing antibodies (NAbs), which abolish the biological effects of IFN-β, leading to reduced clinical and MRI detected efficacy. According to the Finnish Current Care Guidelines and European Federation of Neurological Societis (EFNS) guidelines, it is suggested tomeasure the presence of NAbs during the first 24 months of IFN-β therapy. Aims The aim of this thesis was to measure the bioactivity of IFN-β therapy by focusing on the induction of MxA protein (myxovirus resistance protein A) and its correlation to neutralizing antibodies (NAb). A new MxA EIA assay was set up to offer an easier and rapid method for MxA protein detection in clinical practice. In addition, the tolerability and safety of GA were evaluated in patients who haddiscontinued IFN-β therapy due to side effects and lack of efficacy. Results NAbs developed towards the end of 12 months of treatment, and binding antibodies were detectable before or parallel with them. The titer of NAb correlated negatively with the amount of MxA protein and the mean values of preinjection MxA levels never returned to true baseline in NAb negative patients, but tended to drop in the NAb positive group. The test results between MxA EIA and flow cytometric analysis showed significant correlation. GA reduced the relapse rate and was a safe and well-tolerated therapy in IFN-β-intolerant MS patients. Conclusions NAbs inhibit the induction of MxA protein, which can be used as a surrogate marker of the bioactivity of IFN-β therapy. Compared to flow cytometricanalysis and NAb assay, MxA-EIA seemed to be a sensitive and more practical method in clinical use to measure the actual bioactivity of IFN-β treatment, which is of value also from a cost-effective perspective.

Evaluación de DocuMenea, sistema de promoción social de noticias de biblioteconomía y documentación.

Uno de los servicios más populares de la Web 2.0 son las plataformas de promoción social de noticias. En el entorno hispanoamericano quizá el más conocido sea Menéame; utilizando su código abierto se creó DocuMenea con las mismas características pero circunscrito exclusivamente al ámbito de la Biblioteconomía y Documentación. En este trabajo se presenta una evaluación de este servicio desde su creación en noviembre del año 2006 hasta diciembre de 2008. Como resultados se obtiene que se envió un total de 2.166 noticias de las que 1.610 fueron publicadas. El servicio cuenta con 582 usuarios con una participación desigual ya el 74% nunca ha enviado ninguna noticia y el 91% no ha votado en ninguna ocasión. Temáticamente se identificaron cuatro ejes: Google, bibliotecas, redes sociales/web 2.0 y el libro. Finalmente se obtuvo el ranking de fuentes cuyas tres primeras posiciones la obtuvieron diarios de información general.

Comparability of health care responsiveness in Europe

The aim of this paper is to measure and to correct for the potential incomparability of responses to the SHARE survey on health care responsiveness. A parametric approach based on the use of anchoring vignettes is applied to cross-sectional data (2006-2007) in eleven European countries. More than 7,000 respondents aged 50 years old and over were asked to assess the quality of health care responsiveness in three domains: waiting time for medical treatment, quality of the conditions in visited health facilities, and communication and involvement in decisions about the treatment. Our results suggest that there is reporting heterogeneity across countries and across individuals within countries, and the degree of heterogeneity varies with the health care domain. Although leading countries in terms of health care responsiveness remain among the most successful even after correction for reporting heterogeneity, one may acknowledge many shifts in the ranking of the other countries.