Análisis e interpretación de los estados contables de Michelin España Portugal S.A.

El objeto de este trabajo nace del interés sobre la contabilidad y forma de financiación seguida por una empresa líder en su sector, con resultados muy superiores a los de su competencia, Michelin España Portugal S.A. Para ello, en primer lugar, se hace un análisis estratégico del sector para conocer las oportunidades y amenazas que el mismo le ofrece. En segundo lugar, se estudia la situación financiera a través de la comparación de una serie de ratios en un periodo de tiempo así como con los ratios del sector al que pertenece y, además, se observa por medio de una serie de variables económicas si la empresa sigue la misma evolución que el Grupo, para así poder concluir su estrategia óptima de financiación.Departamento de Economía Financiera y ContabilidadGrado en Administración y Dirección de Empresa

Design in Spanish Higher Education: Competences and New Technologies

In Spain, education in the field of design is not clearly structured and fails to dovetail with current legal and professional reality in terms of the profiles and competences that are offered. This article presents a structured set of competences aimed at undergraduate, university-level, programs that is well-adjusted to the professional accreditation system and establishes a structure and classification that is specific and relevant to this field. This will serve as a starting point for the analysis of the unique characteristics of higher education design programs in the setting of the new paradigm brought about by technological change, considering what new information and communication technologies bring to the process, particularly in online education platforms

Programación didáctica de Lengua Castellana y Literatura para 2º de la ESO: una apuesta por el aprendizaje cooperativo

El presente Trabajo Fin de Máster se estructura en tres bloques que están intrínsecamente relacionados entre sí. El primer bloque consta de una breve reflexión crítica sobre la formación recibida en el Máster en Formación del Profesorado de Educación Secundaria Obligatoria, Bachillerato y Formación Profesional, así como sobre las prácticas profesionales realizadas en el centro educativo asignado. El segundo bloque contiene una programación didáctica de Lengua Castellana y Literatura para un grupo de 2º de la ESO de dicho Instituto, la cual está constituida por quince unidades didácticas que incluyen múltiples actividades de trabajo cooperativo. Ello se debe a que el tercer bloque comprende el Proyecto de Innovación Educativa, que se fundamenta en implementar la metodología de aprendizaje cooperativo con el propósito de motivar a los alumnos para que disfruten del aprendizaje en la materia de Lengua Castellana y Literatura

COVID-19 school closures and cumulative disadvantage : Assessing the learning gap in formal, informal and non-formal education

Altres ajuts: Acord transformatiu CRUE-CSICReducing physical contact has been the most common strategy adopted by governments to reduce the spread of the COVID-19 disease. It has led most countries to close their schools. Previous evidence on the effects of teacher strikes, summer holidays, armed conflicts or any other cause of school closure on learning suggest that the effects of COVID-19 will be highly significant for some and will vary depending on students' previous performance, family characteristics, age or education track, among other factors. Recent evidence shows that learning losses during school closures have been widespread and especially intense among the more disadvantaged students. In this article we evaluate the magnitude of the gap regarding opportunities to learn in formal, informal and non-formal education between families depending on their cultural and economic capital. An online survey (n = 35,937) was carried out during the second week of the confinement (March 2020) in Catalonia. The survey targeted families with children between three and eighteen years. The responses show remarkable social inequalities in opportunities to learn. In this article, we describe the magnitude of the learning gap between social groups and explore which are the most significant factors that explain educational inequalities. Our findings reveal a process of cumulative disadvantage that results from unequal opportunities in formal, informal and non-formal education and underline the need to address both school and family factors to mitigate the impact of the pandemic on learning opportunities

The spatially uneven effects of a desegregation education policy

The spatial, institutional and social configurations of school supply and demand are crucial aspects in understanding the various mechanisms of production and reproduction of socio-spatial inequalities in education. The same policy instruments may have different effects depending on the characteristics of local education markets and the dynamics of supply and demand in each of them. This article investigates how a policy designed to reduce school segregation in the city of Barcelona resulted in uneven effects in different catchment areas of the city, which are socially and educationally diverse. By comparing the effects of the same policy strategy in different territories, the article identifies four mechanisms that mediate and occasionally prevent the effectiveness of the policy instruments or their implementation procedures. Identifying these mechanisms is an important and necessary task when reviewing the existing policy design and adapting it to the particularities of local education markets

State Nurseries are Not for Us: The Limitations of Early Childhood Policies Beyond Price Barriers in Barcelona

Access to early child education services has been proven to be an efficient tool in fighting educational inequalities. However, while wealthier families are likely to use childcare services, disadvantaged children tend to be left out. Research has explained this effect, known as Mathew Effect, and has studied both the constraints in the availability and affordability of childcare services, and the cultural norms surrounding motherhood. This paper aims to highlight other factors that also explain the Mathew Effect from a public policy perspective, beyond the economic barriers that limit access to formal childcare services. Through 34 interviews with mothers who have children between one and three years of age who attend both state and private nurseries in the city of Barcelona, we examine the characteristics of regulated childcare services and the objective factors of those mothers' everyday lives in order to understand the decision-making processes involved in choosing childcare for the under-threes. The results indicate that sliding-scale pricing has allowed mothers with low incomes to access state nursery schools, while the quality of the services offered has served to attract the middle and upper classes. However, early childhood care services have not been adapted to the needs of working-class mothers who, although not being in a situation of social vulnerability, cannot afford private nurseries because of their high costs

Seasonal Correction of Offshore Wind Energy Potential due to Air Density: Case of the Iberian Peninsula

A constant value of air density based on its annual average value at a given location is commonly used for the computation of the annual energy production in wind industry. Thus, the correction required in the estimation of daily, monthly or seasonal wind energy production, due to the use of air density, is ordinarily omitted in existing literature. The general method, based on the implementation of the wind speed’s Weibull distribution over the power curve of the turbine, omits it if the power curve is not corrected according to the air density of the site. In this study, the seasonal variation of air density was shown to be highly relevant for the computation of offshore wind energy potential around the Iberian Peninsula. If the temperature, pressure, and moisture are taken into account, the wind power density and turbine capacity factor corrections derived from these variations are also significant. In order to demonstrate this, the advanced Weather Research and Forecasting mesoscale Model (WRF) using data assimilation was executed in the study area to obtain a spatial representation of these corrections. According to the results, the wind power density, estimated by taking into account the air density correction, exhibits a difference of 8% between summer and winter, compared with that estimated without the density correction. This implies that seasonal capacity factor estimation corrections of up to 1% in percentage points are necessary for wind turbines mainly for summer and winter, due to air density changes.This work has been funded by the Spanish Government’s MINECO project CGL2016-76561-R (AEI/FEDER EU) and the University of the Basque Country (UPV/EHU funded project GIU17/02). The ECMWF ERA-Interim data used in this study have been obtained from the ECMWF-MARS Data Server. The authors wish to express their gratitude to the Spanish Port Authorities (Puertos del Estado) for being kind enough to provide data for this study. The computational resources used in the project were provided by I2BASQUE. The authors thank the creators of the WRF/ARW and WRFDA systems for making them freely available to the community. NOAA_OI_SST_V2 data provided by the NOAA/OAR/ESRL PSD, Boulder, Colorado, USA, through their web-site at http://www.esrl.noaa.gov/psd/ were used in this paper. National Centres for Environmental Prediction/National Weather Service/NOAA/U.S. Department of Commerce. 2008, updated daily. NCEP ADP Global Upper Air and Surface Weather Observations (PREPBUFR format), May 1997—continuing. Research Data Archive at the National Centre for Atmospheric Research, Computational and Information Systems Laboratory. http://rda.ucar.edu/datasets/ds337.0/ were used. All the calculations have been carried out in the framework of R Core Team (2016). R: A language and environment for statistical computing. R Foundation for Statistical Computing, Vienna, Austria. https://www.R-project.org

Using 3DVAR data assimilation to measure offshore wind energy potential at different turbine heights in the West Mediterranean

In this article, offshore wind energy potential is measured around the Iberian Mediterranean coast and the Balearic Islands using the WRF meteorological model without 3DVAR data assimilation (the N simulation) and with 3DVAR data assimilation (the D simulation). Both simulations have been checked against the observations of six buoys and a spatially distributed analysis of wind based on satellite data (second version of Cross-Calibrated Multi-Platform, CCMPv2), and compared with ERA-Interim (ERAI). Three statistical indicators have been used: Pearson’s correlation, root mean square error and the ratio of standard deviations. The simulation with data assimilation provides the best fit, and it is as good as ERAI, in many cases at a 95% confidence level. Although ERAI is the best model, in the spatially distributed evaluation versus CCMPv2 the D simulation has more consistent indicators than ERAI near the buoys. Additionally, our simulation’s spatial resolution is five times higher than ERAI. Finally, regarding the estimation of wind energy potential, we have represented the annual and seasonal capacity factor maps over the study area, and our results have identified two areas of high potential to the north of Menorca and at Cabo Begur, where the wind energy potential has been estimated for three turbines at different heights according to the simulation with data assimilation.This work has been funded by the Spanish Government’s MINECO project CGL2016-76561-R (MINECO/FEDER EU), the University of theBasque Country (project GIU14/03) and the Basque Government (Elkartek 2017 INFORMAR project). SJGR is supported by a FPIPredoctoral Research Grant (MINECO, BES-2014-069977). The ECMWFERA-Interim data used in this study have been obtained from the ECMWF-MARS Data Server thanks to agreements with ECMWF and AEMET. The authors would like to express their gratitude to the Spanish Port Authorities (Puertos del Estado) for kindly providing data for thisstudy. The computational resources used in the project were providedby I2BASQUE. The authors thank the creators of the WRF/ARW and WRFDA systems for making them freely available to the community. NOAA_OI_SST_V2 data provided by the NOAA/OAR/ESRL PSD,Boulder, Colorado, USA, through their web-site athttp://www.esrl.noaa.gov/psd/was used in this paper. National Centers for Environmental Prediction/National Weather Service/NOAA/U.S.Department of Commerce. 2008, updated daily. NCEP ADP GlobalUpper Air and Surface Weather Observations (PREPBUFR format), May1997–Continuing. Research Data Archive at the National Center for Atmospheric Research, Computational and Information Systems Laboratory.http://rda.ucar.edu/datasets/ds337.0/were used. All thecalculations have been carried out in the framework of R Core Team(2016). R: A language and environment for statistical computing. RFoundation for Statistical Computing, Vienna, Austria. URLhttps://www.R-project.org/

Global estimations of wind energy potential considering seasonal air density changes

The literature typically considers constant annual average air density when computing the wind energy potential of a given location. In this work, the recent reanalysis ERA5 is used to obtain global seasonal estimates of wind energy production that include seasonally varying air density. Thus, errors due to the use of a constant air density are quantified. First, seasonal air density changes are studied at the global scale. Then, wind power density errors due to seasonal air density changes are computed. Finally, winter and summer energy production errors due to neglecting the changes in air density are computed by implementing the power curve of the National Renewable Energy Laboratorys 5 MW turbine. Results show relevant deviations for three variables (air density, wind power density, and energy production), mainly in the middle-high latitudes (Hudson Bay, Siberia, Patagonia, Australia, etc.). Locations with variations from −6% to 6% are identified from summers to winters in the Northern Hemisphere. Additionally, simulations with the aeroelastic code FAST for the studied turbine show that instantaneous power production can be affected by greater than 20% below the rated wind speed if a day with realistically high or low air density values is compared for the same turbulent wind speed.This work was funded by the Spanish Government's MINECO project CGL2016-76561-R (AEI/FEDER EU) and the University of the Basque Country (UPV/EHU-funded project GIU17/02). The ECMWFERA-5 data used in this study were obtained from the Copernicus Climate Data Store. All the calculations were carried out in the framework of R Core Team (2016). More can be learnt about R, alanguage and an environment for statistical computing, at the website of the R Foundation for Statistical Computing, Vienna,Austria (https://www.R-project.org/)

Análisis económico financiero de las empresas en la provincia de Cuenca. Efecto localización.

En el presente trabajo se exponen los resultados del estudio llevado a cabo para analizar el comportamiento económico-financiero de las empresas en función del medio donde se ubican. En concreto, el fenómeno de la despoblación es un reto demográfico al que se enfrenta la sociedad española actual. Este continuo proceso constituye uno de los problemas de transcendencia económica, social y política en la actualidad, que no es exclusivo de la región de Cuenca, sino que es compartido también en otras zonas de la España interior, concretamente en las provincias de Soria y Teruel, entre otras. No obstante, es cierto que la provincia de Cuenca se ve especialmente afectada por este problema. En estos contextos, es evidente que el desarrollo económico de determinadas zonas depende en gran medida de las empresas que allí se instalan. Por ello, se precisa de estudios que aborden la problemática económico-financiera en diferentes contextos poblacionales a fin de detectar las amenazas y oportunidades a las que se enfrenta la empresa y evaluar su impacto en el medio, proponiendo medidas de actuación. Las poblaciones que configuran la provincia de Cuenca tienen mayoritariamente un carácter rural, son municipios y se erigen en un entorno donde, medio y hombre, cómplices de sus circunstancias, conviven compartiendo experiencias y evitando ser víctimas del tedio que suele protagonizar la vida en los pueblos pequeños. Sin embargo, la evolución de la economía rural y de la agricultura, en las últimas décadas, han llevado a una situación en la que se plantean nuevas demandas y enfoques inéditos en las estrategias y modelos de desarrollo rural y de los propios espacios rurales. Debido a esta circunstancia, se han buscado fuentes alternativas de ingresos en el medio rural, a fin de posibilitar su desarrollo y evitar su despoblación. Además, la actual y turbulenta coyuntura en la que estamos sumidos con la crisis sanitaria y económica resultante del COVID-19 está suponiendo un gran desafío tanto para la sociedad como para las empresas. En este contexto, la valoración de lo local adquiere por tanto una nueva dimensión en la actualidad, que se combina con el desarrollo sostenible a escala global (Bahadillo, 2005; Allende, 1995; Ortega, 1998 citados por Lacambra, 2001). Tal y como afirma Basco (2015) las conexiones sociales y económicas entre las empresas y el territorio pueden afectar al crecimiento y desarrollo regional, en función de la intensidad, el grado y la calidad de estas conexiones (procesos regionales y dimensiones de proximidad). 7 Por tanto, la presencia de empresas en las estructuras productivas regionales incide en la creación, desarrollo, asignación y utilización de factores regionales físicos, humanos, empresariales y sociales a nivel agregado, afectando así al desarrollo regional. Es por ello, que la proximidad geográfica es una condición importante que hace que surjan procesos regionales y afecta cómo los factores endógenos y exógenos a la región, condicionan el desarrollo regional a través de la aglomeración externa y las consecuencias de las externalidades. Del mismo modo, las empresas interactúan con su entorno, permitiéndoles así tener un efecto significativo en la generación del PIB, el empleo, la internacionalización etc. Por tanto, y como señala el autor, el comportamiento de los agentes regionales es importante para el desarrollo regional. Atendiendo a este planteamiento, una sólida comprensión del papel económico y social de las empresas puede ayudar a explicar por qué y cómo ocurre el desarrollo regional y las disparidades entre las regiones. Así, y partiendo de la idea de que las características del contexto condicionan las capacidades de las empresas para cumplir con sus objetivos económicos y financieros, el objetivo del trabajo es realizar un análisis económico-financiero de las empresas de la provincia de Cuenca con el fin de determinar la influencia que tiene el efecto localización en el riesgo de quiebra de las mismas y si ello tiene impacto sobre las tasas de población