Emotional cuing to test attentional network functioning in trait anxiety

The Attention Networks Test (ANT) has been widely used to assess the three attentional networks proposed by Posner and his collaborators. Here we present a version of the ANT that uses emotionally laden words as cues to evaluate the functioning of the attention networks and their interactions. University students participated in the task and the results replicated those found in previous studies with the original version of the test. Then, those with extreme scores on a trait anxiety scale, STAI (State Trait Anxiety Inventory) were assigned to the low or the high anxiety group. The high anxiety group showed normal patterns in the functioning of the three attentional networks, but negative cues modulated the interaction between the orienting and the executive network. These participants failed to narrow the attention focus to cover the region containing the target, affecting conflict resolution in incongruent trials.El test de las redes atencionales (Attention Networks Test, ANT) ha sido muy utilizado para evaluar las tres redes atencionales propuestas por Posner y colaboradores. Aquí presentamos una versión del ANT que utiliza palabras cargadas emocionalmente como señales de orientación de la atención para evaluar el funcionamiento de las redes atencionales y sus interacciones. Estudiantes universitarios participaron en la tarea y los resultados replicaron aquellos obtenidos en estudios previos con la versión original del test. Aquellos participantes con puntuaciones extremas en la escala de ansiedad rasgo, STAI (State Trait Anxiety Inventory) fueron asignados al grupo de baja o alta ansiedad. El grupo de alta ansiedad mostró patrones normales de funcionamiento en las tres redes atencionales, pero las señales con carga emocional negativa modularon la interacción entre la red de orientación y la red ejecutiva. Concretamente, mostraron un déficit en el ajuste del foco atencional para abarcar justo la región espacial que contenía el estímulo objetivo, afectando a la resolución del conflicto en los ensayos incongruentes.This research was supported by the Spanish Ministry of Economy and Competitivity (grant PS2011-23340/PSIC), and by the Fundació Caixa Castelló- Bancaixa (grant E-2006-24

The effect of IFRS adoption on balance-sheet conservatism: the Spanish case

El presente estudio tiene por objeto analizar la evolución del conservadurismo contable en España tras la implantación en 2005 de las Normas Internacionales de Información Financiera. Es de esperar, a la vista de los estudios previos, que el cambio hacia una normativa de corte más anglosajón a la que teníamos previamente, haya producido un descenso del conservadurismo de balance. Mediante una muestra de empresas españolas y del Reino Unido durante el periodo 2000-2009, encontramos evidencia de que la entrada en vigor de las normas internacionales de contabilidad ha provocado una reducción del conservadurismo de balance en el mercado español. En cuanto a la brecha de conservadurismo existente entre España y el Reino Unido, nuestro análisis sugiere que las diferencias de conservadurismo se han reducido de manera significativa. No obstante, nuestro trabajo pone de manifiesto las limitaciones existentes a la hora de medir el conservadurismo abriendo la puerta a futuras investigaciones sobre el tema.This study aims to analyze the effect on accounting conservatism of IFRS adoption in Spain. Following evidence found in previous studies we expect a decline in balance-sheet accounting conservatism due to this change towards a more Anglo-Saxon accounting system. Using a sample of Spanish and UK firms during the period 2000-2009, we find evidence that the adoption of IFRS has led to a decrease of the balance-sheet conservatism in the Spanish market. Regarding the conservatism gap between these two countries, our analysis suggests that the conservatism difference between Spain and the UK has been reduced significantly after the IFRS adoption. Nevertheless, we show the limitations that exist in order to measure balance-sheet conservatism opening the door to new future research

A Quarterly Fiscal Database Fit for Macroeconomic Analysis

The study of the macroeconomic effects of tax changes and public spending plans has regained footing recently. Nevertheless, in many occasions, the shortcomings of available official data pose limits to the type of approach analysts can pursue. While this issue receives traditionally limited attention, it is of utmost relevance for policy makers and academics alike. Against this framework, in this paper we construct a quite disaggregated quarterly fiscal database of Spanish seasonallyadjusted public finance variables for the period 1986Q1-2015Q4, in national accounts terms. Following a recent strand of the literature, we pose special emphasis on the models and data ingredients used. The later includes a rich set of input fiscal data taken from budgetary accounts. We illustrate the use of our data by providing key stylized facts on the cyclical properties of fiscal policies over the past three decades

Strategic planning research through fifty years of Long Range Planning: a bibliometric overview

Long Range Planning (LRP) is the first journal focused on strategic planning. It was created in 1968 by the Long Range Planning Society, and it celebrated its 50th anniversary in 2018. This event led to the presentation of a complete bibliometric study aimed at identifying the most significant results that occurred in the journal during this period. For this purpose, bibliometric data were collected from the Web of Science Core Collection database, and two bibliometric approaches were used to analyze the journal's publications: a performance analysis and a graphical mapping of the literature. The first of these uses a wide range of productivity and influence indicators that include the number of publications and citations, the h-index, and citations by paper, among others. The second approach uses the VOSviewer software to deliver a graphical view of the various intellectual connections within LRP. The results of both bibliometric approaches are consistent and confirm LRP as a leading journal in strategic planning and management, with increasing participation of authors and universities from countries around the world

Programa de conservación mediante trasplante de embriones de la raza Serrana de Teruel

En el marco de un proyecto cuyo objetivo global era el establecimiento de un programa sostenible de caracterización y preservación de la raza bovina en peligro de extinción Serrana de Teruel, se ha creado un banco de embriones. Para ello, sobre un total de 12 hembras, seleccionadas desde un punto de vista morfológico y ascendencia racial documentada, se realizó un protocolo de superovulación en dosis partida, con objeto de minimizar el estrés provocado por el excesivo manejo que conllevan los protocolos de superovulación tradicionales, previamente a la colecta de embriones. Se recogieron 171 embriones en total, de ellos 84 transferibles (75 de calidad 1 y 9 de calidad 2), procedentes de 12 hembras y 5 machos. Se confirmó la utilidad de este tratamiento en animales no habituados al manejo frecuente, así como la viabilidad post-congelación de los embriones obtenidos

SafeLS: Toward Building a Lockstep NOEL-V Core

Safety-critical systems such as those in automotive, avionics and space, require appropriate safety measures to avoid silent data corruption upon random hardware errors such as those caused by radiation and other types of electromagnetic interference. Those safety measures must be able to prevent faults from causing the so-called common cause failures (CCFs), which occur when a fault produces identical errors in redundant elements so that comparison fails to detect the errors and a failure arises. The usual solution to avoid CCFs in CPU cores is using lockstep cores, so that two cores execute the same flow of instructions, but with some time staggering so that their state is never identical and faults can only lead to different errors, which are then detectable by means of comparison. This paper extends Gaisler's RISC-V NOEL-V core with lockstep; and presents future prospects for its use and distribution.Comment: Abstract presented at the RISC-V Summit, June 2023, Barcelona (Spain

Eating Disorders as New Forms of Addiction

Eating disorders (ED) seem to share many characteristics with substance-related disorders (SRD). As very often the two conditions run together, it has been proposed that eating dysfunctions could be understood as behavioral forms of addiction. This has lead to the concept of “food addiction,” a proposed new form of addiction. This chapter reviews recent research focusing on the relationship between ED and SRD. Three specific areas are addressed: (a) animal models that suggest the association between substance dependence and compulsive overeating; (b) epidemiological studies that confirm the comorbidity between ED and SRD; and (c) neuroimaging studies that reveal the existence of modifications in the reward circuits following binge eating and other eating dysfunctions. The data from the different studies can be integrated into a model based on the consideration of “food addiction” as a specific form of behavioral addiction that could be applied at least to a group of patients suffering from eating disorders

Factors that influence the process of formation of the olympic judokas

Con el objetivo de analizar los factores que influyen en el proceso de formación deportiva de los judokas españoles olímpicos, se aplicó una entrevista semiestructurada de 52 preguntas agrupadas en 6 dimensiones (Contexto Deportivo, Contexto Social, Proceso de Formación, Psicológica, Técnico-táctica, Condición Física). Los resultados muestran que los judokas olímpicos se iniciaron en la práctica del Judo a los 6,90 ± 3,02 años, concretamente las mujeres a los 6,80 ± 2,88 años y los hombres algo más tarde, a los 7 ± 3,42 años, el 95% (n=19) influenciados, fundamentalmente, por un familiar. Además, destaca que ninguno de los entrevistados consiguió medalla en categorías inferiores. Para el 75% (n=15) de los judokas olímpicos es muy importante llevar una sincronización del entrenamiento técnico-táctico, de la condición física y de los aspectos psicológicos de forma integradaWith the aim of analizing the factors that have an influence on the sports training process of the olympic Spanish judokas, a semistructured interview of 52 questions grouped in 6 aspects was carried out: Sports Context, Social Context, Training Process, Psychological Condition, Technical-Tactical Condition and Physical Conditon). The results show that olympic judokas began practising judo at the age of 6.90 ± 3.02 years. Specifically, women started at the age of 6.80 ± 2.88, and men slightly later, at the age of 7 ± 3.42 years. 95% (n=19) of them were mainly influenced by a relative. Moreover, it is to be highlighted that none of the interviewees won a medal in low categories. For 75% (n=15) of the olympic judokas, it is very important that technical-tactical training, physical condition training and psychological aspects be synchronised in an integrated wa