Impacto de la Ley Sarbanes-Oxley en la regulación del sistema financiero español

Desde Estados Unidos nos llegan los ecos de la Ley Sarbanes-Oxley que, mediante una profunda reforma en la gestión empresarial, trata de recuperar la confianza de los inversores hacia los mercados de capitales, una confianza que fue seriamente dañada por los escándalos financieros que, a ambos lados del Atlántico, se sucedieron durante los primeros años del siglo XXI. Debido a la globalización del mundo en que vivimos, cabe preguntarse si esta legislación ha tenido algún tipo de influencia sobre la información que las empresas de nuestro país remiten a los organismos reguladores nacionales o sobre la normativa española relativa al sistema financiero. Ésta es precisamente la cuestión abordada en el presente artículo

A Delphi investigation to explain the voluntary adoption of XBRL

The objective of this paper is to identify the factors that could have led North-American companies to voluntarily submit their information in XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial Reporting Program (2005-2008). The motivation that led us to carry out this analysis was the fact that, despite the many benefits attributed to XBRL, only 137 companies (out of over 10.000 filers) decided to join the voluntary program issued by the SEC (Securities and Exchange Commission). At this point, we wondered if the SEC should have promoted other benefits to encourage companies to use XBRL. To reach our goal, we conducted a Delphi study. Through this study, we asked a panel of XBRL experts their opinion about the reasons that could have led companies to voluntarily disclose their business information in XBRL. Our results show that, according to experts, factors such as to gain a deeper knowledege of XBRL and to acquire a company image as a pioneer in technology played an essential role in the process of voluntary adoption of the standard.El objetivo de este estudio es identificar los factores, que pueden haber llevado a las empresas Norteamericanas a presentar de forma voluntaria su información en la XBRL (Extensible Business Reporting Language), bajo el programa voluntario de informes financieros XBRL. Esta motivación que nos conduce a llevar a cabo este análisis fue el hecho de que, a pesar de los muchos beneficios atribuidos al XBRL, solo 137 empresas (de más de 10.000 auxiliares de archivo) decidieron unirse a este programa publicado por la SEC (Comisión de Valores y Bolsa). En este punto, nos preguntamos si la SEC debería haber promovido otros beneficios para animar a las compañías a utilizar el XBRL. Para conseguir nuestra meta, hemos llevado a cabo un estudio Delphi. A través de este mismo, hemos preguntado a un comité de expertos del XBRL su opinión sobre las causas que podrían haber guiado a las firmas a divulgar su información empresarial en el XBRL. Nuestros resultados muestran que, según los expertos, los factores como ganar un mayor conocimiento del XBRL, y adquirir una imagen empresarial como pionera en tecnología ha jugado un papel esencial en el proceso de la adopción voluntaria del estándar

XBRL y el nuevo modelo de reporting empresarial

Las características intrínsecas de XBRL pueden ayudar a implantar el modelo propuesto por el AICPA para superar la crisis de los modelos actuales de reporting empresarial. En efecto, la necesidad de desarrollar taxonomías para poder aplicar el estándar exige la concreción de los contenidos, proceso que, como muestra el capítulo cuatro, se ha realizado con éxito en el ámbito de las NIIF. Por tanto, cabe pensar que el Modelo EBR podría beneficiarse también de este hecho, alcanzando así un mayor nivel de detalle en sus contenidos que facilitase su aplicación efectiva. No obstante, aún es preciso impulsar con mayor fuerza el proceso de adopción de XBRL para lo cual sería necesario, tal y como ha quedado patente en el último capítulo, destacar los beneficios que XBRL puede proporcionar a las empresas no sólo desde un punto de vista exclusivamente tecnológico sino también desde una perspectiva institucional.------------------------------------Intrinsic characteristics of XBRL can help to implement the new business reporting model developed by the AICPA in order to overcome the loss of relevance of tradicional business reporting models. The taxonomies, which are indispensable to be able to apply the standard, can potentially add value to the conceptual framework of EBR since they provide the semantic rules for areas of information that to date are not regulated and, therefore, a greater level of detail and specificity. In chapter four, we demonstrated that this process was successful in the case of the IFRS. Therefore, we can conclude that the EBR model can also add on to the technical and organizational advantages of XBRL. However, it is necessary to boost the process of diffusion of XBRL. To reach this goal, it is necessary to impel not only technological advantages but also institutional and organizational motivations

Hybridization and genome duplication for early evolutionary success in the Asian Palmate group of Araliaceae

The phenomenal advances in sequencing techniques and analytical development during the last decade have provided a unique opportunity to unravel the evolutionary history of lineages under complex patterns of evolution. This is the case of the largest clade of the ginseng family (Araliaceae), the Asian Palmate group (AsPG), where the large internal polytomies and genome incongruences detected in previous studies pointed to a scenario of radiation with hybridization events between genera for the early evolution of the group. In this study, we aim to obtain well‐resolved nuclear and plastid phylogenies of the AsPG using Hyb‐Seq to evaluate the radiation hypothesis and assess the role of hybridization in the early evolution of the group. We performed concatenated‐ and coalescent‐based phylogenetic analyses from the 936 targeted nuclear loci and 261 plastid loci obtained for 72 species representing 20 genera of the AsPG and the main clades of Araliaceae. The impact of hybridization and incomplete lineage sorting (ILS) was assessed with SNaQ, and genome duplications were evaluated with ChromEvol. Our nuclear and plastid phylogenies are compatible with a scenario of early radiation in the AsPG. Also, the identification of extensive signals of hybridization and ILS behind the genome incongruences supports hybridization as a major driving force during the early radiation. We hypothesize a whole‐genome duplication event at the origin of the AsPG, followed by a radiation that led to extensive ILS, which, alongside the early inter‐genera hybridization, is obscuring the phylogenetic signal in the early evolution of this major cladeThis study was financed in part by the Spanish Ministry of Economy, Industry, and Competitiveness (CGL2017‐87198‐P), the Spanish Ministry of Science and Innovation (PID2019‐106840GA‐C22), the Laboratories of Analytical Biology of the Smithsonian Institution, and the Smithsonian Institution DNA Barcode Network. A. Gallego‐Narbón was supported by the program “Contratos predoctorales para Formación de Personal Investigador FPI‐ UAM” of Universidad Autónoma de Madrid (FPI‐UAM 2018) and the Smithsonian Institution Fellowship Program (SIFP

Repeated asynchronous evolution of single-species endemics of ivies (Hedera L.) in Macaronesian archipelagos

Aim: Evolutionary studies of oceanic island endemics are usually focused on lineages that have experienced in situ radiation, while those that speciated once on the island or archipelago but have not further diversified (single-species endemics) remain understudied. The Macaronesian archipelagos, in the Atlantic Ocean, are home to significant numbers of single-species endemics. The genus Hedera L. (12 species) includes three single-species endemics from three Macaronesian archipelagos with putatively independent origins. Here, we tested the role of phylogenetic niche conservatism in their evolution. To that end, we (1) reconstructed the spatio-temporal origin of Macaronesian ivies using phylogenomics, and (2) assessed the role of climatic niche during their colonization and speciation. Location: Azores, Canary Islands, Madeira, western Mediterranean. Taxon: Hedera spp. Methods: We used 166 samples representing all Hedera species to generate genotyping-by-sequencing (GBS) libraries and performed time-calibrated phylogenomic and biogeographic analyses. Climatic preferences and climatic niche evolution were assessed using a geo-referenced database of the western ivy species (2,297 records). Results: Independent and asynchronous colonization and speciation were estimated for the three Macaronesian ivies, resulting in different degrees of phylogenetic and climatic niche differentiation: H. canariensis displayed an early divergence (7.5–12 Ma) and high phylogenetic and niche isolation; H. azorica had intermediate phylogenetic isolation and niche divergence from its closest relative H. helix (4.4–6.8 Ma) and H. maderensis was embedded within the climatically similar H. iberica (2.8–4.6 Ma). A strong phylogenetic signal was suggested for climatic niche in the western clade of Hedera, where the three Macaronesian ivies are placed. Main Conclusions: The three Macaronesian ivies represent the evolutionary stages leading to the emergence of single-species island endemics. Climatic niche conservatism appears to be involved in the evolution of single-species endemics, first by facilitating island colonization, and then by limiting in situ diversificationSpanish Ministry of Economy, Industry and Competitiveness, Grant/Award Number: CGL2017-87198-P and PID2019- 106840GA-C22; Universidad Autónoma de Madrid, Grant/Award Number: FPIUAM 201

Urban Heritage Rehabilitation: Institutional Stakeholders' Contributions to Improve Implementation of Urban and Building Regulations

Climate change, natural hazards, and human actions are threatening cultural heritage in urban areas. More than ever, building regulations’ procedures and criteria are essential to guarantee the protection and safeguarding of urban areas and their buildings. These procedures and criteria are crucial to assist stakeholders in decision-making, especially when facing rapid transitions and transformative changes in urban heritage areas. Several institutional stakeholders in charge of urban heritage protection strengthen the need for a better implementation of building regulations through flexible criteria to support intervention procedures in buildings with different features and in different contexts. Under this topic, the present study uses a twofold method. Firstly, the authors analyze and compare the urban and building regulations of three Southern European countries, Italy, Spain, and Portugal, concerning procedures and criteria directed to the built heritage; secondly, they highlight and compare the views of different institutional stakeholders from the same three countries, at different levels (national, regional, and municipal), to understand the impact of the implementation of the regulations on the ground. The findings show the relevance of the institutional stakeholders’ views to improve the regulations and their practice. They highlight the need to promote inventory and cataloging procedures, as well as flexible criteria when dealing with urban heritage buildings

Geography and associated bioclimatic factors differentially affect leaf phenolics in three ivy species (Hedera L.) across the Iberian Peninsula

The biosynthesis of secondary metabolites in plants, especially that of phenolic compounds, is stimulated to protect against several environmental stress factors such as cold temperatures, drought, and UV-irradiance. As a result, when a species occurs under different climatic conditions, differences in phenolic accumulation are expected across species distribution in response to the environmental cues. However, our understanding of phenolic compounds' natural variation is limited, as most of our knowledge on secondary metabolite biosynthesis stems from experimental studies conducted under controlled conditions. In this study we analyze phenolic content and its relation to climatic and geographic variation in three closely related Hedera species (H. helix, H. hibernica and H. iberica) across their southwestern range limits in the Iberian Peninsula (82 populations, 401 individuals). The Iberian Peninsula concentrates the highest global species richness of Hedera, with the three species sharing range boundaries along the latitudinal and longitudinal climatic gradient of the region. We found that the three species exhibited different climatic and geographic patterns of phenolic content variation in the study area. The phenolic production in H. helix increased with elevation in relation to the decrease of temperature and the increase of temperature contrast, whereas in H. hibernica varies with latitude in relation to summer temperature and precipitation regimes, increasing in areas with no summer drought. In contrast, we did not find any environmental variables associated with phenolic content in H. iberica, likely due to its narrow geographic and climatic range and a higher influence of microclimatic conditions. Although the three Hedera species are closely related, our results suggest that leaf phenolic production may be triggered by different environmental conditions in each species. Our study underscores the species-specific nature of phenolic compounds' role in plant stress responsePID2022-140985NB-C22, PID2019-106840GA-C22, CGL2017-87198-

Transparencia de las páginas Web de las empresas del IBEX 35. Situación actual e implicaciones para el futuro

Internet ha supuesto un paso fundamental en el desarrollo de la denominada sociedad de la información ya que ha abierto nuevas puertas en la relación de las empresas con sus clientes, inversores y público en general. La repercusión de este nuevo canal de comunicación sobre la actividad económica nos ha llevado a considerar la necesidad de estudiar su situación actual en España. En este artículo, se analiza la calidad y transparencia de la información divulgada por las empresas del IBEX 35 en sus páginas Web y se marcan las posibles direcciones que tomará en un futuro próximo

Significant Learning through Gamification, using the Role Game: "The Villages of History"

Este trabajo es una propuesta didáctica diseñada desde la perspectiva metodológica de la pedagogía de la aventura, la cual tiene como objetivo educar en y a través de las actividades en la naturaleza, para llevarla a cabo en el contexto escolar y desarrollarla en el primer o segundo ciclo de primaria de Educación Física, siempre teniendo como enfoque el aprendizaje experiencial. Para ello nos hemos centrado en las Habilidades Motrices Básicas (HMB) como contenido principal, las cuales se enseñarán de manera lúdica a través del juego de rol como proyecto interdisciplinar. Las actividades que aquí se proponen, se dividen en dos sesiones. Una primera, en la que se enseñará a los alumnos algunas herramientas necesarias para poder llevar a cabo la segunda sesión, que será el gran juego de rol, el cual se realizará fuera del centro educativo de manera coordinada con otras áreas, que aprovecharán el elemento lúdico del juego para impartir contenidos de las mismas. De manera específica desde el departamento de Educación Física se aprenderán las HMBThis Work is a didactic proposal designed to carry it out in the school context, and develop it in the first or second cycle of elementary education in Physical Education. For this we have focused on the Basic Motor Skills (HMB) as the main content, which will be taught in a playful way through role play. The activities proposed here are divided into two sessions, a first one, where students will work on some necessary tools to be able to perform the second session, which will be the Great Role Play, which will be taught outside the school in a coordinated way with other areas, which will take advantage of the playful element of the game to teach contents of the same and from the Department of Physical Education in turn to teach HMB

Design and Validation of Transversal Competences Assessment Instrument (TCAI) in Compulsory Secondary Education

The basic competences (such as Information Acquisition and Management; Understanding and Expression of Information and Emotions; Competence to Do and Undertake; Competence to Live Together; and Competence to Be) are necessary to achieve adequate personal, social and professional development. This study develops and validates, through Confirmatory Factor Analysis, an instrument for assessing them. Data were collected from 751 secondary students, with ages ranging from 11 to 18. The results confirm the structure of the instrument, comprising five independent scales. The instrument is valid for its application, either as a whole or separately.Las competencias básicas (tales como Búsqueda y gestión de la información; Comprensión y expresión de información y emociones; Competencia para hacer y emprender; Competencia para vivir juntos y Competencia para ser) son necesarias para un adecuado desarrollo personal, social y profesional. Este estudio diseña y valida, con Análisis Factorial Confirmatorio, un instrumento para evaluarlas. Se recopilaron datos de 751 estudiantes de Secundaria, con edades comprendidas entre 11 y 18 años. Los resultados confirman la estructura del instrumento, compuesto por cinco escalas independientes. El instrumento es válido para su aplicación de manera conjunta o separada