Board committees and non-financial information assurance services

[EN] The objective of this study is to examine the role that the specialized committees, created within the board of directors, and the auditor play in relation to the hiring of a non-financial information assurance service and in relation to the choices of the assurance provider for such non-financial information. Specifically, this study analyses the effect of the independence and specialisation of the audit committee, the existence of a CSR committee, and the reputation of the financial auditor associated with its classification as Big4. The results indicate that those responsible for financial information do not show interest in contracting an assurance service, especially if it is realized by an accountant provider, except that the information is standardised according to the Global Reporting Initiative guidelines and the contracted service is comparable to the financial audit standards, has assurance for a reasonable/high level, and is carried out according to the ISAE3000 standard.Publicación en abierto financiada por el Consorcio de Bibliotecas Universitarias de Castilla y León (BUCLE), con cargo al Programa Operativo 2014ES16RFOP009 FEDER 2014-2020 DE CASTILLA Y LEÓN, Actuación:20007-CL - Apoyo Consorcio BUCL

Which region and which sector leads the circular economy? CEBIX, a multivariant index based on business actions

Consejeria de Educacion, Junta de Castilla y Leon [Grant/Award No. SA069G18] ; Ministerio de Ciencia, Innovacion y Universidades [Grant/Award No. RTI2018-093423-B-I00] ; Universidad de Salamanca [Grant/Award No. USAL2017-DISAQ] ; y Junta de Castilla y Leon y Fondo Europeo de Desarrollo Regional [Grant/Award No. CLU-2019-03 Uni-dad de Excelencia "Gestion Economica para la Sostenibilidad" (GECOS) ] ; and Universidad de Salamanca [Grant/Award Open Access] .The circular economy encompasses a sustainable economic model based on a production, consumption, distribution and maintenance process that reuses as much as possible. In this research, the two-step composite Circular Economy Business Index was created, based on 17 environmental practices that companies have implemented to reduce the generation of waste and emissions and to increase the reuse and efficiency of materials and energy, among other actions. The use of a sample of 26,783 companies from 49 countries and 10 sectors for the period 2014–2019 allowed the aggregation of these initiatives at the country and industry levels. In this sense, our results show less progress in the circular transformation worldwide and can be used in the design of policies aimed at promoting changes in production and consumption systems in specific geographic or industrial contexts.Junta de Castilla y Leon SA069G18Ministerio de Ciencia, Innovacion y Universidades RTI2018-093423-B-I00Universidad de Salamanca y Junta de Castilla y Leon y Fondo Europeo de Desarrollo Regional CLU-2019-03 Uni-dad de Excelencia "Gestion Economica para la Sostenibilida

Revisión de los materiales utilizados en el reverso de pintura arrancada aplicados al strappo de esmaltes en aerosol

Tradicionalmente han sido utilizados diversos materiales para reforzar los reversos de pintura arrancada, sobre todo en el caso del Strappo, ya que al tratarse del arranque exclusivo de la película pictórica, ésta necesita de un adhesivo con una alta capacidad adherente que favorezca la unión entre la tela de refuerzo por el reverso y la pintura. Pero el tratamiento de los arranques se complica a la hora de plantear el refuerzo en técnicas pictóricas contemporáneas, como sucede en el caso de strappo de pinturas en aerosol. Como base de investigación, en los últimos años se han realizado diferentes pruebas de refuerzo, utilizando un total de 8 variantes de consolidantes, aplicados sobre el reverso de grafitis arrancados por medio de strappo. Todo ello se realizó atendiendo a la posibilidad de conservar grafitis, a la naturaleza de la técnica pictórica y al empleo de materiales en restauración de pintura mural tradicional.Amor García, RL.; Soriano Sancho, MP.; Sánchez Pons, M. (2011). Revisión de los materiales utilizados en el reverso de pintura arrancada aplicados al strappo de esmaltes en aerosol. Arché. (6):11-16. http://hdl.handle.net/10251/330401116

Competitive electrochemical immunosensor for the detection of unfolded p53 protein in blood as biomarker for Alzheimer’s disease

Alzheimer's disease is one of the most common causes of dementia nowadays, and its prevalence increases over time. Because of this and the difficulty of its diagnosis, accurate methods for the analysis of specific biomarkers for an early diagnosis of this disease are much needed. Recently, the levels of unfolded isoform of the multifunctional protein p53 in plasma have been proved to increase selectively in Alzheimer's Disease patients in comparison with healthy subjects, thus entering the list of biomarkers that can be used for the diagnosis of this illness. We present here the development of an electrochemical immunosensor based on nanostructured screen-printed carbon electrodes for the quantification of unfolded p53 in plasma samples. The sensor shows a suitable linear range (from 2 to 50 nM) for its application in real blood samples and a very low limit of detection (0.05 nM). The concentration of unfolded p53 has been accurately detected in plasma of elderly people in healthy conditions, subjects with mild cognitive impairment (MCI) and Alzheimer's Disease (AD) subjects, obtaining results with no significant differences to those provided by an ELISA assay. These results support the possibility of measuring unfolded p53 levels with a cheap, simple and miniaturized device with a promising future for point-of-care applications in the early diagnosis of Alzheimer's dementia.This work has been supported by the FC-15-GRUPIN14-021 project from the Asturias Regional Government and the CTQ2014-58826-R and MINECO-18-CTQ2017-86994-R projects from the Spanish Ministry of Economy and Competitiveness (MINECO). O. Amor-Gutiérrez thanks Vicerrectorado de Investigación from University of Oviedo for the award of a grant “Ayudas para la realización de tesis doctorales” (PAPI-18-PF-13) through Plan de Apoyo y Promoción de la Investigación.info:eu-repo/semantics/publishedVersio

Análisis de competencias profesionales desde una perspectiva de los egresados en titulaciones de economía y empresa

Memoria ID-091. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2018-2019

Diez años de innovación docente en filología clásica en la comunidad autónoma de Madrid (III): Organización de congreso

Resultados del PIMCD 3 206/2017 con el enlace para descargar el PDF con el volumen del Congreso de Innovación Docente en Clásicas en la Comunidad de Madrid: Enseñanza Secundaria y Universidad (Facultad de Filología de la Universidad Complutense de Madrid, 25-1-2017)

Steppes, savannahs, forests and phytodiversity reservoirs during the Pleistocene in the Iberian Peninsula

A palaeobotanical analysis of the Pleistocene floras and vegetation in the Iberian Peninsula shows the existence of patched landscapes with Pinus woodlands, deciduous and mixed forests, parklands (savannah-like), shrublands, steppes and grasslands. Extinctions of Arctotertiary woody taxa are recorded during the Early and Middle Pleistocene, but glacial refugia facilitated the survival of a number of temperate, Mediterranean and Ibero-North African woody angiosperms. The responses of Iberian vegetation to climatic changes during the Pleistocene have been spatially and temporarily complex, including rapid changes of vegetation in parallel to orbital and suborbital variability, and situations of multi-centennial resilience or accommodation to climatic changes. Regional characteristics emerged as soon as for the Middle Pleistocene, if not earlier: Ericaceae in the Atlantic coast indicating wetter climate, thermo-mediterranean elements in the south as currently, and broad-leaf trees in the northeastern. Overall, steppe landscapes and open Pinus woodlands prevailed over many continental regions during the cold spells of the Late Pleistocene. The maintenance of a high phytodiversity during the glacials was linked to several refuge zones in the coastal shelves of the Mediterranean and intramountainous valleys. Northern Iberia, especially on coastal areas, was also patched with populations of tree species, and this is not only documented by palaeobotanical data (pollen, charcoal) but also postulated by phylogeographical models

Usos del e-learning en las Universidades Andaluzas: Estado de la situación y análisis de buenas prácticas. (Versión completa)

Secretaría General de Universidades, Investigación y Tecnología P07-SE-J.0267

Características de las piscinas de aire frío (CAPS) en el interior sureste peninsular

Ponencia presentada en: XXXV Jornadas Científicas de la AME y el XIX Encuentro Hispano Luso de Meteorología celebrado en León, del 5 al 7 de marzo de 2018.El interior sureste peninsular, se caracteriza por presentar temperaturas mínimas inferiores -15ºC con relativa frecuencia, especialmente en las altiplanicies de la Sierra del Segura (Jaén).Las intensas y habituales inversiones térmicas que registra el área de estudio, generan acumulaciones de aire frío en valles y cuencas montañosas, debido principalmente al gran número de días estables al año. Los episodios nocturnos de piscinas de aire frío (CAPs) que son identificados desde el 1 de diciembre 2016 al 28 de febrero de 2017, se clasifican según la tipología de Dorninger et al., (2011), atendiendo principalmente a la evolución de la temperatura durante las horas nocturnas en diferentes niveles altitudinales (850-1770 m.). Además, se analizan varios episodios de piscinas frías permanentes durante jornadas consecutivas, constituyendo piscinas de aire frío persistentes (PCAPs). Los estudios llevados a cabo a través del análisis de sondeos atmosféricos, la red propia de datalogger, estaciones meteorológicas completas complementarias, y la cartografía sinóptica desde 1000 a 300 hPa, ha determinado que la nubosidad y los flujos intensos en niveles altos (700 hPa) son los principales responsables para la rotura de los ciclos de vida de las CAPs, principalmente debido a circulaciones zonales y nubosidad asociada a dorsales subtropicales marítimas

Usos del e‐learning en las Universidades Andaluzas: estado de la situación y análisis de buenas prácticas. (Resumen ejecutivo).

Secretaría General de Universidades, Investigación y Tecnología P07-SE-J.0267