Budget stability, financing and social responsibility in Spanish municipalities

In this paper, we analyze the most relevant relationships between budgetary stability, the Municipal Financing System (SFM) and social expenditure policies, as fundamental pieces to define the level of Corporate Social Responsibility (CSR) that can be assigned to Spanish municipalities. We have started from the budgets of the 9,500 municipalities and other local Spanish entities, presented to the Spanish Court of Auditors in 2014, and available on the website of the Ministry of Finance. Based on this information, we developed a database (more than 1,500,000 records, big data, treated by data mining techniques) to perform an exploratory analysis of the most significant factors explaining the relationship between budgetary stability, financial sufficiency and sustainability of welfare policies. Based on the above and the level of budgetary expenditures in the Basic Public Services programs (EA1) and the Social Promotion Protection Actions program (EA2), we propose two indicators to measure the level of CSR attributable to each municipality. The main findings of our research are summarized in three conclusions: That municipalities with budget deficits prioritize the reduction of their debt with financial institutions while delaying payment to their suppliers; that the relationships between the income and expenditure policies of each municipality have a direct impact on their level of CSR; and that, using a logit probability model, the hypothesis according to which the CSR of the municipalities can be explained by the size of their population and the way in which they are financed, is confirmed.En este trabajo analizamos las relaciones más relevantes entre la estabilidad presupuestaria, el Sistema de Financiación de los Municipios (SFM) y las políticas de gasto social, como piezas fundamentales para definir el nivel de Responsabilidad-Social-Corporativa (RSC) asignable a los municipios españoles. Para ello, hemos partido de las liquidaciones presupuestarias de los 9.500 municipios y otros entes locales españoles presentadas ante el Tribunal de Cuentas en 2014, y disponibles en la web del Ministerio de Hacienda. A partir de la información, elaboramos una base de datos (más de 1.500.000 registros, tratados mediante técnicas de data mining) para realizar un análisis de los factores más significativos que explican las relaciones entre estabilidad presupuestaria, suficiencia financiera y sostenibilidad de las políticas de bienestar. Partiendo de lo anterior y del nivel de gastos presupuestarios en el área de gasto (AG1) de Servicios Públicos Básicos y en el área de gasto (AG2) de Actuaciones de Protección de Promoción Social proponemos dos indicadores para medir el nivel de la RSC atribuible a cada municipio. Los principales hallazgos se concretan en tres conclusiones: que los ayuntamientos con déficit presupuestario priorizan la reducción de su deuda con las entidades financieras a la vez que dilatan el pago a los proveedores; que las relaciones entre las políticas de ingresos y gastos de cada municipio repercuten directamente en su nivel de RSC; y que, mediante un modelo de probabilidad logit, se confirma la hipótesis según la cual la RSC de los municipios puede ser explicada a partir del tamaño de su población y de la forma en que se financia

Cultivo y curado del tabaco: conveniencia de normas técnicas

En este artículo presentamos unas normas técnicas que permitan aplicar un sistema de control de gestión y a su vez dar cumplimento a las buenas prácticas agrícolas, al objeto de, entre otros, facilitar un ahorro significativo de costes. Las normas de calidad en la agricultura incluyen las técnicas y pautas, que los agricultores deben aplicar en el desarrollo de sus trabajos agrarios para garantizar la calidad del producto, el respeto, protección y mejora del medio ambiente y la sostenibilidad del mismo en el libre mercado.We present technical standards necessary to implement a system of management control and in turn to compliance with good agricultural practices, in order to, among others, provide a significant cost savings. Quality standards in agriculture include the techniques and guidelines that farmers must apply in developing their agricultural work to ensure product quality, respect, protection and improvement of the environment and its sustainability in the free market

Una propuesta de planificación de la asignatura contabilidad de costes basada en desarrollo de competencias

En el presente trabajo se expone una propuesta de planificación docente para la asignatura de Contabilidad de Costes en el ámbito del Espacio Europeo de Educación Superior (EEES), haciendo especial referencia a la necesidad de orientar los contenidos a los objetivos concretos de la Licenciatura en Administración y Dirección de Empresas y a la consecución de Competencias Profesionales específicas requeridas por los empleadores que darán trabajo a nuestros alumnos en el futuroThis article is about the cost accounting in the European space with special attention to the need of educational planning and the future to the students in their job

Economic and Organizational Impact of COVID-19 on Colombia’s Tourism Sector

The global COVID-19 crisis has strongly affected tourism. In an emerging economy like Colombia’s, however, the pandemic’s effects may differ from those experienced in more advanced countries. Building on prior studies, this investigation aims to determine the economic and organizational impact of COVID-19 on the tourism sector in the areas of lodging, travel agencies, clubs, and restaurants by identifying indicators relevant to the business tourism sector. We contrast data obtained empirically from a survey administered to a sample of 289 Colombian tourism SMEs. The model, developed with structural equations, enables identification of the factors with the greatest influence. The results indicate a high impact on sales and personnel expenses, leading to a decrease in management and innovation capability. In the gradual recovery process, internal measures taken by business owners to face the crisis have been more effective than measures taken by the government. Moreover, firms have prioritized financial strategies and innovation in marketing and services

Impacto de la información financiera en la consecución del desarrollo empresarial en Colombia

La gestión estratégica empresarial hacia el desarrollo económico y el logro de los objetivos de desarrollo sostenible se fundamenta en la gestión integral, que parte de la información financiera. Por lo tanto, el objetivo de esta investigación es diagnosticar y caracterizar el grado de aporte de la información económico-financiera al desarrollo de las pequeñas y medianas empresas de Tunja-Colombia, y los efectos en la rentabilidad. La metodología aplicada es de tipo cuantitativo haciendo uso de la regresión lineal, y con enfoque descriptivo a través de análisis de frecuencias. Se parte de una población de 377 pequeñas y medianas empresas, registradas en la Cámara de Comercio, de la cual se obtiene una muestra de 159 empresas, con los datos contables a 2021. Los resultados permiten afirmar que el 80% de las empresas administran la información contable de manera integrada haciendo uso de las TIC, este factor, sumado al cumplimiento de los criterios y características de las NIIF, se cumple en promedio en el 67% de los sectores económicos, que ya producen información de calidad; asimismo, la elaboración y aplicación del informe financiero como base para la toma de decisiones demostró contribuir al incremento de la rentabilidad económica de las empresas

Calidad de vida universitaria: identificación de los principales indicadores de satisfacción estudiantil

La eficacia de los sistemas internos de calidad universitarios se ve mejorada cuando estos incorporan información referente al estudiante, concretamente, el grado de satisfacción con la vida universitaria. Para ello, se requiere identificar las variables que más valoran los estudiantes y, a partir de estas, establecer los indicadores pertinentes. Este artículo tiene como objetivo principal contribuir a la construcción de un sistema interno de garantía de calidad, mediante la identificación de indicadores relevantes en la calidad de vida universitaria conforme a su percepción. Partiendo del modelo propuesto por Sirgy, Grezeskowiak y Rahtz (2007) se mide la calidad de vida universitaria (CVU) mediante el estudio de la satisfacción de los estudiantes y se contrasta empíricamente en la Facultad de Ciencias Sociales de Talavera de la Reina (Universidad de Castilla-La Mancha) durante el curso académico 2010-11. Para ello se realizan encuestas online a los alumnos que cursan estudios de Administración de Empresa. Los datos obtenidos se tabulan desarrollando un modelo de ecuaciones estructurales que nos permite identificar aquellos elementos que influyen de manera significativa en la satisfacción de los alumnos respecto a tres aspectos: recursos e instalaciones, aspectos docentes y aspectos sociales. Los resultados obtenidos muestran que tanto los aspectos académicos como los sociales son dimensiones influyentes en la satisfacción de los alumnos. La docencia y la reputación académica son las variables académicas más influyentes; por su parte, las actividades deportivas y los programas internacionales son los aspectos sociales con mayor impacto en la satisfacción estudiantil. Con estos resultados podemos establecer que el desarrollo de programas de calidad universitaria, en sus sistemas internos de garantía de calidad, debe atender a los aspectos sociales en una magnitud similar al desarrollo de los aspectos académicos

Experiencia de coordinación docente con entornos virtuales en el Grado en Administración y Dirección de Empresas en la Facultad de Ciencias Sociales de Talavera de la Reina.

Los entornos virtuales de enseñanza-aprendizaje (EVEAs) son una herramienta valiosa para el aprendizaje, aunque su utilidad puede ir mucho más allá. En esta ocasión, se ha utilizado la plataforma Moodle para diseñar de manera colaborativa el 1º curso de Grado en ADE dentro de un proyecto de innovación realizado por el grupo docente ADE-Talavera. Este artículo pretende dar a conocer el proceso de coordinación y cooperación en línea que ha posibilitado alcanzar los objetivos planificados: elaboración de guías docentes, planificación de actividades de aprendizaje y evaluación y elaboración de un cronograma integrado para el estudiante. Además, ha propiciado el desarrollo de nuevas competencias en los profesores y ha permitido el acompañamiento y la retroalimentación en tiempo real.The VETLs are a valuable learning tool, but its usefulness goes further. For this occasion we ha ve worked with Moodle platform to design in a collaborative way the first course of the Degree in Business Administration and Management. As a part of an innovation project developed by the teaching group ADE Talavera. This paper aims to divulgare the online coordination and cooperation process that has made possible to reach planned goals: Preparing teaching guides, planning learning and assessment activities, and design of an integrated student's chronogram. Additionally has been pushed the development of new competences in teachers and has allowed the monitoring and live feedback

Oral fosfomycin for the treatment of lower urinary tract infections among kidney transplant recipients—Results of a Spanish multicenter cohort

Preliminary results of this study were presented at the 29th European Congress of Clinical Microbiology and Infectious Diseases (ECCMID), held in Amsterdam, The Netherlands, from 13 to 16 April, 2019 (oral communication O‐0699).Oral fosfomycin may constitute an alternative for the treatment of lower urinary tract infections (UTIs) in kidney transplant recipients (KTRs), particularly in view of recent safety concerns with fluroquinolones. Specific data on the efficacy and safety of fosfomycin in KTR are scarce. We performed a retrospective study in 14 Spanish hospitals including KTRs treated with oral fosfomycin (calcium and trometamol salts) for posttransplant cystitis between January 2005 and December 2017. A total of 133 KTRs developed 143 episodes of cystitis. Most episodes (131 [91.6%]) were produced by gram‐negative bacilli (GNB), and 78 (54.5%) were categorized as multidrug resistant (including extended‐spectrum β‐lactamase‐producing Enterobacteriaceae [14%] or carbapenem‐resistant GNB [3.5%]). A median daily dose of 1.5 g of fosfomycin (interquartile range [IQR]: 1.5‐2) was administered for a median of 7 days (IQR: 3‐10). Clinical cure (remission of UTI‐attributable symptoms at the end of therapy) was achieved in 83.9% (120/143) episodes. Among those episodes with follow‐up urine culture, microbiological cure at month 1 was achieved in 70.2% (59/84) episodes. Percutaneous nephrostomy was associated with a lower probability of clinical cure (adjusted odds ratio: 10.50; 95% confidence interval: 0.98‐112.29; P = 0.052). In conclusion, fosfomycin is an effective orally available alternative for treating cystitis among KTRs.This study was supported by Plan Nacional de I+D+i 2013‐2016 and Instituto de Salud Carlos III, Subdirección General de Redes y Centros de Investigación Cooperativa, Ministerio de Ciencia, Innovación y Universidades, Spanish Network for Research in Infectious Diseases (REIPI RD16/0016)—cofinanced by the European Development Regional Fund “A way to achieve Europe”; the Group for Study of Infection in Transplantation and the Immunocompromised Host (GESITRA‐IC) of the Spanish Society of Clinical Microbiology and Infectious Diseases (SEIMC); and the Spanish Network for Research in Renal Diseases (REDInREN RD16/0009). MFR holds a research contract “Miguel Servet” (CP 18/00073) from the Spanish Ministry of Science, Innovation and Universities, Instituto de Salud Carlos III

Efficacy and Safety of Oral Fosfomycin for Asymptomatic Bacteriuria in Kidney Transplant Recipients: Results from a Spanish Multicenter Cohort

Current guidelines recommend against systematic screening for or treating asymptomatic bacteriuria (AB) among kidney transplant (KT) recipients, although the evidence regarding episodes occurring early after transplantation or in the presence of anatomical abnormalities is inconclusive. Oral fosfomycin may constitute a good option for the treatment of posttransplant AB, particularly due to the emergence of multidrug-resistant (MDR) uropathogens. Available clinical evidence supporting its use in this specific setting, however, remains scarce. We performed a retrospective study in 14 Spanish institutions from January 2005 to December 2017. Overall, 137 episodes of AB diagnosed in 133 KT recipients treated with oral fosfomycin (calcium and trometamol salts) with a test-of-cure urine culture within the first 30 days were included. Median time from transplantation to diagnosis was 3.1 months (interquartile range [IQR], 1.1 to 10.5). Most episodes (96.4% [132/137]) were caused by Gram-negative bacteria (GNB), and 56.9% (78/137) were categorized as MDR (extended‐spectrum β‐lactamase‐producing Enterobacterales [20.4%] and carbapenem‐resistant GNB [2.9%]). Rate of microbiological failure at month 1 was 40.1% (95% confidence interval [CI], 31.9% to 48.9%) for the whole cohort and 42.3% (95% CI, 31.2% to 54.0%) for episodes due to MDR pathogens. Previous urinary tract infection (odds ratio [OR], 2.42; 95% CI, 1.11 to 5.29; P value = 0.027) and use of fosfomycin as salvage therapy (OR, 8.31; 95% CI, 1.67 to 41.35; P value = 0.010) were predictors of microbiological failure. No severe treatment-related adverse events were detected. Oral fosfomycin appears to be a suitable and safe alternative for the treatment (if indicated) of AB after KT, including those episodes due to MDR uropathogens.This study was supported by Plan Nacional de I+D+i 2013‐2016 and Instituto de Salud Carlos III (ISCIII), Subdirección General de Redes y Centros de Investigación Cooperativa, Ministry of Science and Innovation, Spanish Network for Research in Infectious Diseases (REIPI RD16/0016), and Spanish Network for Research in Renal Diseases (REDInREN RD16/0009) and cofinanced by the European Development Regional Fund entitled A way to achieve Europe. M.F.-R. holds a research contract (Miguel Servet, CP18/00073), from the Spanish Ministry of Science and Innovation, ISCIII.Peer reviewe

Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries

Abstract Background Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres. Methods This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and low–middle-income countries. Results In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of ‘single-use’ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for low–middle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia. Conclusion This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both high– and low–middle–income countries