Educación Superior y tutoría: uso del aula virtual en contabilidad

La tutoria és una eina clau en lensenyament universitari que ha evolucionat cap a tutoria virtual. L'objectiu del present treball és realitzar una classificació de les tutories virtuals, per posteriorment analitzar si vénen determinades pel sexe dels estudiants, el fet que es tracti d'un treball fi de grau o màster, o el mitjà concret a través del qual es realitzen. Per això s'ha confeccionat una base de dades amb 807 tutories virtuals en assignatures de comptabilitat, a partir de la qual se n'ha realitzat una classificació i una anàlisi explicativa amb un model de regressió categòrica amb escalament òptim. Les conclusions principals obtingudes subratllen que la tutoria virtual se segueix utilitzant amb finalitats acadèmiques i sobretot la importància que cobra aquest tipus de tutoria a l'assignatura de treballs finals.Tutoring is an important part of the teaching at the University that now is mainly done through ICT. The objective of this paper is to obtain a classification of virtual tutoring and to study if it is influenced by other variables such as students´ gender, subject or way used to do the question of the tutoring. We have elaborated a database from 807 real virtual tutorings in subjects of accounting to classify them in different types using a descriptive analysis and proposing a categorical regression model (CATREG). As principal results can be highlighted that the use of virtual tutoring is academical and that they are very important in the subjects of final degree and master work.La tutoría es una herramienta clave en la enseñanza universitaria que ha evolucionado hacia tutoría virtual. El objetivo del presente trabajo es realizar una clasificación de las tutorías virtuales, para posteriormente analizar si vienen determinadas por el sexo de los estudiantes, el hecho de que se trate de un trabajo fin de grado o máster, o el medio concreto a través del que se realizan. Para ello se ha confeccionado un base de datos con 807 tutorías virtuales en asignaturas de contabilidad, a partir de la que se ha realizado una clasificación de las mismas y un análisis explicativo con un modelo de regresión categórica con escalamiento óptimo. Las principales conclusiones obtenidas subrayan que la tutoría virtual se sigue utilizando con fines académicos y sobre todo la importancia que cobra este tipo de tutoría en la asignatura de trabajos finales

Educación Superior y tutoría: uso del aula virtual en contabilidad

©2022. Digital Education Review. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/ This document is the Published version of a Published Work that appeared in final form in To access the final edited and published work see https://doi.org/10.1344/der.2022.42.16-33La tutoría es una herramienta clave en la enseñanza universitaria que ha evolucionado hacia tutoría virtual. El objetivo del presente trabajo es realizar una clasificación de las tutorías virtuales, para posteriormente analizar si vienen determinadas por el sexo de los estudiantes, el hecho de que se trate de un trabajo fin de grado o máster, o el medio concreto a través del que se realizan. Para ello se ha confeccionado un base de datos con 807 tutorías virtuales en asignaturas de contabilidad, a partir de la que se ha realizado una clasificación de las mismas y un análisis explicativo con un modelo de regresión categórica con escalamiento óptimo. Las principales conclusiones obtenidas subrayan que la tutoría virtual se sigue utilizando con fines académicos y sobre todo la importancia que cobra este tipo de tutoría en la asignatura de trabajos finales.Tutoring is an important part of the teaching at the University that now is mainly done through ICT. The objective of this paper is to obtain a classification of virtual tutoring and to study if it is influenced by other variables such as students´ gender, subject or way used to do the question of the tutoring. We have elaborated a database from 807 real virtual tutorings in subjects of accounting to classify them in different types using a descriptive analysis and proposing a categorical regression model (CATREG). As principal results can be highlighted that the use of virtual tutoring is academical and that they are very important in the subjects of final degree and master work.La tutoria és una eina clau en lensenyament universitari que ha evolucionat cap a tutoria virtual. L'objectiu del present treball és realitzar una classificació de les tutories virtuals, per posteriorment analitzar si vénen determinades pel sexe dels estudiants, el fet que es tracti d'un treball fi de grau o màster, o el mitjà concret a través del qual es realitzen. Per això s'ha confeccionat una base de dades amb 807 tutories virtuals en assignatures de comptabilitat, a partir de la qual se n'ha realitzat una classificació i una anàlisi explicativa amb un model de regressió categòrica amb escalament òptim. Les conclusions principals obtingudes subratllen que la tutoria virtual se segueix utilitzant amb finalitats acadèmiques i sobretot la importància que cobra aquest tipus de tutoria a l'assignatura de treballs finals

Management for sustainable cephalopod fisheries in Europe: review and recommendations

Although cephalopod fisheries are of world-wide importance, in Europe catching cephalopods is managed only in small-scale fisheries, at national level, and few stocks are formally assessed. Because cephalopods are not quota species under the EU’s Common Fisheries Policy, there is currently no requirement for assessment or management at European level. Given increasing interest in targeting cephalopods in Europe, there is a risk that they will be fished unsustainably. Although there have been recent review papers on progress in stock assessment and fishery forecasting for commercially fished cephalopods there has been no recent review of cephalopod fishery management. We aim to fill this gap, with a particular focus on European cephalopod fisheries.We review potential barriers to sustainable fishing and reasons why management of cephalopod fisheries differs from that for finfish fisheries, e.g. due to the high inherent volatility and the possibly cyclic nature of year-to-year variation in cephalopod abundance, reflecting their short lifespan, rapid growth and high sensitivity to environmental conditions. We review fishery management approaches in important cephalopod fisheries worldwide (e.g. in the USA, Japan, Falklands, South Africa, Australia and Russia) and current management of small-scale cephalopod fisheries in Europe. We identify knowledge gaps and limitations to current monitoring programmes and stock assessments and discuss the options available for cephalopod fishery management in Europe, considering the suitability or otherwise of catch and effort limits, use of closed areas and seasons, restrictions on sizes caught and types of fishing gear, and the ole of market-based sustainability pathways.info:eu-repo/semantics/publishedVersio

Management for sustainable cephalopod fisheries in Europe: review and recommendations

Cephalopod International Advisory Council Conference, Cephalopods in the Anthropocene: Multiple Challenges in a Changing Ocean, April 2-8, 2022, Sesimbra, PortugalAlthough cephalopod fisheries are of world-wide importance, in Europe catching cephalopods is managed only in small-scale fisheries, at national level, and few stocks are formally assessed. Because cephalopod are not quota species under the EU’s Common Fisheries Policy, there is currently no requirement for assessment or management at European level. Given increasing interest in targeting cephalopods in Europe, there is a risk that they will be fished unsustainably. Although there have been recent review papers on progress in stock assessment and fishery forecasting for commercially fished cephalopods there has been no recent review of cephalopod fishery management. We aim to fill this gap, with a particular focus on European cephalopod fisheries.We review potential barriers to sustainable fishing and reasons why management of cephalopod fisheries differs from that for finfish fisheries, e.g. due to the high inherent volatility and the possibly cyclic nature of year-to-year variation in cephalopod abundance, reflecting their short lifespan, rapid growth and high sensitivity to environmental conditions. We review fishery management approaches in important cephalopod fisheries worldwide (e.g. in the USA, Japan, Falklands, South Africa, Australia and Russia) and current management of small-scale cephalopod fisheries in Europe. We identify knowledge gaps and limitations to current monitoring programmes and stock assessments and discuss the options available for cephalopod fishery management in Europe, considering the suitability or otherwise of catch and effort limits, use of closed areas and seasons, restrictions on sizes caught and types of fishing gear, and the ole of market-based sustainability pathwaysN

Management of acute diverticulitis with pericolic free gas (ADIFAS). an international multicenter observational study

Background: There are no specific recommendations regarding the optimal management of this group of patients. The World Society of Emergency Surgery suggested a nonoperative strategy with antibiotic therapy, but this was a weak recommendation. This study aims to identify the optimal management of patients with acute diverticulitis (AD) presenting with pericolic free air with or without pericolic fluid. Methods: A multicenter, prospective, international study of patients diagnosed with AD and pericolic-free air with or without pericolic free fluid at a computed tomography (CT) scan between May 2020 and June 2021 was included. Patients were excluded if they had intra-abdominal distant free air, an abscess, generalized peritonitis, or less than a 1-year follow-up. The primary outcome was the rate of failure of nonoperative management within the index admission. Secondary outcomes included the rate of failure of nonoperative management within the first year and risk factors for failure. Results: A total of 810 patients were recruited across 69 European and South American centers; 744 patients (92%) were treated nonoperatively, and 66 (8%) underwent immediate surgery. Baseline characteristics were similar between groups. Hinchey II-IV on diagnostic imaging was the only independent risk factor for surgical intervention during index admission (odds ratios: 12.5, 95% CI: 2.4-64, P =0.003). Among patients treated nonoperatively, at index admission, 697 (94%) patients were discharged without any complications, 35 (4.7%) required emergency surgery, and 12 (1.6%) percutaneous drainage. Free pericolic fluid on CT scan was associated with a higher risk of failure of nonoperative management (odds ratios: 4.9, 95% CI: 1.2-19.9, P =0.023), with 88% of success compared to 96% without free fluid ( P <0.001). The rate of treatment failure with nonoperative management during the first year of follow-up was 16.5%. Conclusion: Patients with AD presenting with pericolic free gas can be successfully managed nonoperatively in the vast majority of cases. Patients with both free pericolic gas and free pericolic fluid on a CT scan are at a higher risk of failing nonoperative management and require closer observation

Collaborative Database to Track Mass Mortality Events in the Mediterranean Sea

Anthropogenic climate change, and global warming in particular, has strong and increasing impacts on marine ecosystems (Poloczanska et al., 2013; Halpern et al., 2015; Smale et al., 2019). The Mediterranean Sea is considered a marine biodiversity hot-spot contributing to more than 7% of world's marine biodiversity including a high percentage of endemic species (Coll et al., 2010). The Mediterranean region is a climate change hotspot, where the respective impacts of warming are very pronounced and relatively well documented (Cramer et al., 2018). One of the major impacts of sea surface temperature rise in the marine coastal ecosystems is the occurrence of mass mortality events (MMEs). The first evidences of this phenomenon dated from the first half of'80 years affecting the Western Mediterranean and the Aegean Sea (Harmelin, 1984; Bavestrello and Boero, 1986; Gaino and Pronzato, 1989; Voultsiadou et al., 2011). The most impressive phenomenon happened in 1999 when an unprecedented large scale MME impacted populations of more than 30 species from different phyla along the French and Italian coasts (Cerrano et al., 2000; Perez et al., 2000). Following this event, several other large scale MMEs have been reported, along with numerous other minor ones, which are usually more restricted in geographic extend and/or number of affected species (Garrabou et al., 2009; Rivetti et al., 2014; Marbà et al., 2015; Rubio-Portillo et al., 2016, authors' personal observations). These events have generally been associated with strong and recurrent marine heat waves (Crisci et al., 2011; Kersting et al., 2013; Turicchia et al., 2018; Bensoussan et al., 2019) which are becoming more frequent globally (Smale et al., 2019). Both field observations and future projections using Regional Coupled Models (Adloff et al., 2015; Darmaraki et al., 2019) show the increase in Mediterranean sea surface temperature, with more frequent occurrence of extreme ocean warming events. As a result, new MMEs are expected during the coming years. To date, despite the efforts, neither updated nor comprehensive information can support scientific analysis of mortality events at a Mediterranean regional scale. Such information is vital to guide management and conservation strategies that can then inform adaptive management schemes that aim to face the impacts of climate change.MV-L was supported by a postdoctoral contract Juan de la Cierva-Incorporación (IJCI-2016-29329) of Ministerio de Ciencia, Innovación y Universidades. AI was supported by a Technical staff contract (PTA2015-10829-I) Ayudas Personal Técnico de Apoyo of Ministerio de Economía y Competitividad (2015). Interreg Med Programme (grant number Project MPA-Adapt 1MED15_3.2_M2_337) 85% cofunded by the European Regional Development Fund, the MIMOSA project funded by the Foundation Prince Albert II Monaco and the European Union's Horizon 2020 research and innovation programme under grant agreement no 689518 (MERCES). DG-G was supported by an FPU grant (FPU15/05457) from the Spanish Ministry of Education. J-BL was partially supported by the Strategic Funding UID/Multi/04423/2013 through national funds provided by FCT - Foundation for Science and Technology and European Regional Development Fund (ERDF), in the framework of the programme PT2020

El efecto de la evaluación continua en el aprendizaje universitario. Un estudio empírico en Contabilidad financiera

Abstract: This project asks if ongoing evaluation has a positive effect on learning in the university classroom. For this reason, we analyzed students’ grades in financial accounting in undergraduate accounting and administration at Universidad de Murcia (Spain) during the last four academic periods. We used 584 grades that were tripled in the analysis: the final exam grade, the grade for ongoing evaluation, and the overall grade for the subject, all influenced by different variables. The results obtained from the first descriptive study and the regression of ordinary least squares allow us to confirm previous studies and accept the basic hypothesis that ongoing evaluation has a positive effect on the final exam grade and therefore, on learning.Resumen: En este trabajo nos planteamos si la evaluación continua tiene un efecto positivo en el aprendizaje en el aula universitaria. Para ello analizamos las notas de asignaturas de Contabilidad financiera del grado en Administración y dirección de empresas de la Universidad de Murcia (España) durante los últimos cuatro cursos académicos. Contamos con 584 notas que se triplican al analizar: la nota del examen final, la de la evaluación continua y la calificación global de la asignatura, sobre las que además pueden influir distintas variables. Los resultados obtenidos del primer estudio descriptivo y la regresión de mínimos cuadrados ordinarios nos permiten confirmar trabajos previos y aceptar la hipótesis de partida de que la evaluación continua afecta de forma positiva a la nota el examen final y por lo tanto al aprendizaje

Préférences acculturatives des travailleurs sociaux dans le cadre de l’insertion professionnelle : effets des opinions personnelles et de la norme professionnelle sur leurs pratiques

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