Un análisis descriptivo sobre la divulgación de información acerca de las actividades de I+D

Ponencia presentada al Cuarto Congreso de Economía de Navarra / Nafarroako Ekonomiaren Laugarren Kongresua: Navarra y la sociedad del conocimiento. Pamplona, octubre de 2001En la era de la "nueva economía", son ya pocos los que discuten la importancia que tiene para la empresa la realización de actividades de I+D como elemento determinante para la continuidad de la firma y para generar valor para el accionista. Sin embargo, a pesar de la ingente cantidad de recursos que las empresas dedican a la realización de este tipo de actividades, los estados contables de las empresas presentan notables carencias e insuficiencias para informar adecuadamente del valor inmaterial acumulado en la firma. Enconsecuencia, la memoria y los otros estados complementarios se revelan como los espacios donde la firma divulga información relacionada con la realización de actividades de I+D. El presente trabajo, que forma parte de una investigación más amplia, investiga la política de revelación de información relacionada con actividades de I+D de las empresas españolas. Para ello, se parte de una muestra de empresas proveniente del Anuario de Actualidad Económica “Las 5000 mayores empresas españolas”. Utilizando la técnica del análisis de contenidos, se investigan las pautas de divulgación de información relacionada con las actividades de I+D. Las principales conclusiones del trabajo ponen de manifiesto la escasa información revelada en los estados contables, siendo la memoria el lugar preferido para informar acerca dela realización de actividades de I+D, sin que las empresas sigan un patrón único a la hora de divulgar esta información

Las memorias de sostenibilidad de la Global Reporting Initiative

Ponencia presentada al Quinto Congreso de Economía de Navarra: economía y desarrollo sostenible. Pamplona, noviembre de 2003En la pasada cumbre de Johanesburgo tuvo lugar la presentación de la Guía para la elaboración de memorias de sostenibilidad de la Global Reporting Initiative (GRI), un extenso documento que contiene pautas para orientar a las empresas que deseen elaborar de forma voluntaria informes de sostenibilidad. La sostenibilidad es un concepto que se apoya en tres pilares (triple botton line) o áreas de actuación: el área económica, el área de la actuación social y el ámbito de las actuaciones medioambientales. El propósito de la Guía es contribuir a que la información que divulguen las empresas sobre los tres aspectos anteriores se elabore conforme a unos criterios homogéneos de forma que sea fácilmente comparable. A partir del marco conceptual para la elaboración de información sobre la responsabilidad social corporativa, el presente trabajo analiza los indicadores de información económica, social y medioambiental incluidos en la Guía, al tiempo que apunta algunas debilidades contenidas en la propuesta efectuada por la GRI

Implementación de un glosario Inglés-español de contratos laborales. Un estudio aplicado a españa y Reino Unido basado en corpus

La demanda de traducción de contratos laborales ha ido en aumento en los últimos años debido al auge de la población española residente en extranjero (PERE, 2023). Hay una gran cantidad de personas que deciden emigrar al extranjero en busca de un trabajo estable con un buen sueldo y condiciones adecuadas. En este caso, nos hemos centrado en los contratos laborales de Reino Unido redactados en inglés y en los contratos laborales de España redactados en español, y hemos creado un glosario de términos propios de este ámbito. La traducción de contratos laborales se enmarca en el ámbito de la traducción jurídica, una rama compleja de la traducción ya que contiene una gran variedad de términos especializados y el traductor debe tener conocimiento de estos conceptos en ambos idiomas para realizar una traducción correcta y de calidad (Borja Albi, 2004). La lingüística de corpus resulta de gran ayuda en este caso, ya que nos permite saber la terminología especializada de estos contratos y conocer el contexto en el que se utilizan (Corpas Pastor, 2001).Grado en Traducción e Interpretació

Modular Instruction in Biology: It’s Effect on Students’ Performance

This investigation ascertained the effect of modular instruction on the performance in Biology of freshmen fishery students at the Carlos Hilado Memorial State College (CHMSC) - College of Fisheries during the second semester of the school year 2009-2010. Experimental research using the pre - test, post - test control group design was employed to achieve the objectives of the study. Participants were grouped into the experimental and the control groups. The experimental group was exposed to modular instruction while the control group was exposed to lecture-discussion approach. The pre-test performances of both experimental and control groups were fair. The post-test performance of the experimental group taught by modular instruction was superior while that of the control group taught by lecture-discussion was very good. A significant difference was found between the pre - test of the modular and lecture-discussion groups in favor of the latter group. A significant difference was found between the post - test results of the control group in favor of the experimental group. Significant differences were found between the pre - tests and post -tests of the experimental and control groups hence, modular instruction was better than the lecture -discussion approach in effecting students' performance in Biology

Intellectual engagements of accounting academics: The 'forecasted losses' intervention

This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect on the context, events, reactions, and significance of this intervention for both the academic and the industrial relations fields. We mobilize Pierre Bourdieu’s ideas on the public intellectual to think more generally about academic engagements in the interplay between accounting, policymaking, and social issues. This intervention illustrates the different manners in which administrative and economic powers interfered in the Spanish accounting academic field, limiting the disposition of Spanish scholars to engage in public debates. We also interpret our engagement as mobilizing intellectual capital to expose how the notion of forecasted losses was used to produce a form of symbolic violence and how this capital is more effective as it produces messages addressed to the producers, i.e., policymakers and the judicature in this specific case

Intellectual engagements of accounting academics: The ‘forecasted losses' intervention

This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect on the context, events, reactions, and significance of this intervention for both the academic and the industrial relations fields. We mobilize Pierre Bourdieu’s ideas on the public intellectual to think more generally about academic engagements in the interplay between accounting, policymaking, and social issues. This intervention illustrates the different manners in which administrative and economic powers interfered in the Spanish accounting academic field, limiting the disposition of Spanish scholars to engage in public debates. We also interpret our engagement as mobilizing intellectual capital to expose how the notion of forecasted losses was used to produce a form of symbolic violence and how this capital is more effective as it produces messages addressed to the producers, i.e., policymakers and the judicature in this specific case.Ministerio de Economía y Competitividad, FEDER and Consejería de Educación, Junta de Castilla y León (Grants RTI2018-099920-B-I00 and BU058P17)

Taste matters: cultural capital and elites in proximate Strategic Action Fields

Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very little empirical research that maps the distinctions between different elite groups. This article explores the cultural divisions that pertain to elite factions in two distinct but proximate Strategic Action Fields. A key insight from the article is that the public sector faction studied exhibits a much broader, more aesthetic set of cultural dispositions than their private sector counterparts. This permits a number of interrelated contributions to be made to literature on both elites and field theory. First, the findings suggest that cultural capital acts as a salient source of distinction between elite factions in different Strategic Action Fields. Second, it is demonstrated how cultural capital is socially functional as certain cultural dispositions are strongly homologous with specific professional roles. Third, the article demonstrates the implications for the structure of the State when two culturally distinct elites are brought together in a new Strategic Action Field.This research was supported by funding from the Spanish Ministry of Economy and Competitiveness (grant number: ECO2012-33121)

Evolucion de la inversion publicitaria en España. Un estudio de los consecuencias de la crisis económica.

El presente trabajo investiga la influencia de la evolución del PIB en la inversión publicitaria en España para el periodo comprendido entre 1995 y 2014. Con este propósito se ha estudiado el comportamiento de las diferentes variables de inversión publicitaria antes y durante la crisis económica. En primer lugar se ha analizado la evolución de cada una de las variables de inversión publicitaria para, posteriormente, analizar las evoluciones de sus ciclos en relación al ciclo del PIB. Finalmente se ha estudiado la conexión entre inversión publicitaria y el PIB. El estudio revela que la inversión en publicidad es influenciada por la evolución del PIB durante estos años, creciendo a niveles del PIB hasta 2007, para, a partir de 2008, año en el que se inicia la crisis, sufrir una importante desaceleración. El estudio también evidencia la particular situación de la inversión en Internet como medio publicitario, ya que este medio no se ve afectado por el ciclo económico y prácticamente en todos los años de estudio mantiene niveles de crecimiento sobresalientes

The crisis of accounting valuation in cognitive capitalism

El declive del fordismo como modo mayoritario de regulación de la producción económica está dando paso a otros modelos en los que el trabajo inmaterial aparece como una de las principales fuentes de creación del valor. En este contexto, la medición fiable del valor y del resultado empresarial constituye uno de los mayores retos a los que se enfrenta la comunidad contable. La adopción internacional del modelo contable del IASB, con la hegemonía del valor razonable como criterio preferente de valoración, se interpreta como un paso más en la búsqueda de expropiación y privatización del valor producido por el trabajo inmaterial y que correspondería al común. A partir de las construcciones teóricas desarrolladas por Lazzarato y Negri (1997) y Hardt y Negri (2000 y 2004), este trabajo identifica dos tipos de causas (externas e internas a la contabilidad) que explican las dificultades en la medición del valor generado por el trabajo inmaterial en la época del capitalismo cognitivo. Por ello, los criterios convencionales de valoración contable (coste histórico y valor razonable), surgidos previamente en la evolución histórica del capitalismo, resultan inadecuados para captar y representar el valor de la producción inmaterial.The decline in Fordism as the principal form of regulating economic production has seen the rise of other models in which immaterial labor constitutes one of the principal sources of value creation. One of the most important challenges facing the accounting community is the reliable measure of value and of the results of business activity. The universal adoption of the IASB model, which privileges fair value as the preferred criterion of valuation, is interpreted as a further step towards accounting for the expropriation and privatization of the value produced by immaterial labor, equivalent to the concept of the common. Guided by the theoretical constructs of Lazzarato and Negri (1997) and Hardt and Negri (2000 and 2004), the research identifies two kinds of cause (internal and external to accounting) that explain the difficulties in measuring value accruing from immaterial labor in the era of cognitive capitalism. Thus, the conventional criteria of accounting valuation (historical cost and fair value), which emerged in earlier phases of the history of capitalism, prove inadequate to the challenge of capturing and representing the value of immaterial production.El Ministerio de Economía y Competitividad español, a través del proyecto ECO2012-33121, suministró ayuda financiera para la realización de este trabajo

Assessing the Sustainability of High-Value Brands in the IT Sector

[EN] Nowadays, companies have more freedom on how they can report their corporate social responsibility (CSR) actions and outcomes, despite them being increasingly important for how investors and shareholders can obtain knowledge about companies¿ non-financial aspects. This is why more importance is being attached to sustainability rankings as an additional tool to seek excellence and distinguish between companies. The main objective of the present research was to analyze the degree of similarity in sustainability valuations among the most important open-access sustainability rankings that have appeared in the last decade (Green Ranking, RepTrack, Global 100 most sustainable corporations, and Finance Yahoo Sustainability). The secondary objective was to study whether these rankings incorporated the most de facto prestigious brands, and the third objective was to learn of the influence of the level of controversy in Finance Yahoo Sustainability scores in technological companies. Our results reveal wide variability among open-access CSR rankings. Not all the most valued brands appear in the sustainability rankings, which indicates the differences between the rankings of brands and CSR rankings. Finally, the level of controversy was found to be an important aspect in companies¿ CSR scores.Alcaide González, MÁ.; De La Poza, E.; Guadalajara Olmeda, MN. (2019). Assessing the Sustainability of High-Value Brands in the IT Sector. Sustainability. 11(6):1-20. https://doi.org/10.3390/su11061598S120116Abreu, M. C. S. de, Cunha, L. T. da, & Barlow, C. Y. (2014). Institutional dynamics and organizations affecting the adoption of sustainable development in the United Kingdom and Brazil. Business Ethics: A European Review, 24(1), 73-90. doi:10.1111/beer.12074Choi, Y., & Yu, Y. (2014). The Influence of Perceived Corporate Sustainability Practices on Employees and Organizational Performance. Sustainability, 6(1), 348-364. doi:10.3390/su6010348Hahn, R., & Kühnen, M. (2013). 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