Conservadurismo del resultado bajo las normas internacionales de contabilidad: un estudio comparado

El presente trabajo muestra que la adopción de la normativa del IASB en los países europeos ha contribuido a aumentar el conservadurismo del resultado de las empresas que las implantaron antes de ser obligatorias en 2005, acercando las medidas de conservadurismo a los niveles estadounidenses. Este no es el caso de las empresas de países menos desarrollados que han adoptado la normativa internacional. Para estas empresas, pese a la adopción de las NIC, el conservadurismo no ha aumentado. De hecho, no hay indicios de asimetría en el reconocimiento de noticias en el resultado. Además, parte del aumento en el conservadurismo observado en las empresas europeas desaparece si se controla de manera adecuada por sus características específicas

Conservadurismo del resultado contable bajo las Normas Internacionales de Contabilidad: Un estudio comparativo.

In this study we analyse whether the use of IASB standards affects the conservatism of earnings of the firms that adopt them. We compare the conservatism of firms by groups of firms/countries using or not IAS. Our results show that 1) Earnings conservatism is, as pointed out in prior research, more pronounced in common-law-based developed economies; 2) The voluntary use of IASB standards in Europe (prior to 2005) has significantly increased the measures of earnings conservatism in adopting firms, and 3) The use of IAS fails to improve the relevance and reliability of accounting information in emerging/developing countries, where enforcement and investor protection is lowEn este trabajo se analiza si el uso de las normas del IASB afecta al conservadurismo del resultado de las empresas que las adoptan. Para ello comparamos el conservadurismo por grupos de empresas/países que usan o no las normas internacionales (NIC). Nuestros resultados muestran que: 1) El conservadurismo del resultado es, tal y como pone de manifiesto la literatura previa, más pronunciado en los países desarrollados basados en el derecho común, 2) La adopción voluntaria de las normas del IASB en Europa (antes de 2005) aumentó significativamente las medidas de conservadurismo del resultado de las empresas que las adoptaron, y 3) El uso de las NIC no logró mejorar la relevancia/fiabilidad de la información contable en los países emergentes o en vías de desarrollo, donde la protección de los intereses de los inversores es escasa

The revised UCLA Loneliness Scale (RULS)

Este estudio trata de explorar las propiedades psicométricas de una versión española de la Escala de Soledad UCLA Revisada (The Revised UCLA Loneliness Scale). Los resultados obtenidos, con una alta fiabilidad (consistencia interna y test-retest) y moderada validez concurrente, vienen a confirmar las satisfactorias características de este interesante instrumento para la investigación psicosocial.This study try to investigate the psychometric properties of a Spanish translation of The Revised UCLA Loneliness Scale (RULS). The results obtained, with a high reliability (internal consistency and test-retest) and moderate concurrent validity, confirm the satisfactory characteristics of this interesting instrument for psychosocial research

Microprocessor board for vitro ceramic control

This paper presents the industrial application of a microcontroller for a vitroceramic cooker. The vitroceramic surface is clustered into a matrix with of cells, each one containing one heating resistor and one infrared emitter- receiver pair which detects the presence or absence of a receptacle on its cell. With this information, a microcontroller fires only those resistors arranged under the base of a receptacle. This patented vitroceramic cooker presents many advantages over traditional ones; for instance, power consumption is optimized, as only the useful ceramic surface is heated. Furthermore, when the object is removed from the surface, the heating resistors are powered off, so there is no risk for the fires being left on, which is of great interest for blind people. Acoustic signals can also be generated indicating the existence of heated resistors

Enhancement of rotifer (Brachionus plicatilis) growth by using terrestrial lactic acid bacteria

17 páginas, 5 tablas, 3 figurasOne of the pathways for the entry of bacteria, both pathogenic and probiotic, into the larvae of fish hatcheries is via live prey. As a preventive measure against infections, live prey may be cultured, supplementing the food with probiotics. Some lactic acid bacteria (LAB) have been successfully used in the larviculture. In this study, the nutritional effect of seven terrestrial LAB has been studied regarding the growth of the rotifer Brachionus plicatilis. The cultures were carried out without partial renewal of the culture medium, feeding the rotifers on baker’s yeast and adding some of the species of bacteria. In all cases, the addition of the bacteria increased both the specific maximum growth rate and the maximum density obtainable in the cultures. However, the best results were obtained with the addition of Lactococcus casei ssp. casei, Pediococcus acidilactici, or Lactobacillus lactis spp lactis. The rates of growth obtained with the individual or joint addition of these three bacteria were 8–13 times greater than those obtained with the control cultures after 4–5 days’ culture. In this study, a series of kinetic models has been applied (logistic modified— Gompertz, logistic–logistic, and generalised logistic) which describes the experimental data, obtaining a set of parameters of biological significance which facilitate the optimisation of the use of these bacterial strains in the mass production of rotifers.Peer reviewe

Analyzing the usability of the WYRED Platform with undergraduate students to improve its features

[EN]The WYRED ecosystem is a technological ecosystem developed as part of WYRED (netWorked Youth Research for Empowerment in the Digital society), a European Project funded by the Horizon 2020 program. The main aim of the project is to provide a framework for research in which children and young people can express and explore their perspectives and interests concerning digital society. The WYRED ecosystem supports this framework from a technological point of view. The WYRED Platform is one of the main software components of this complex technological solution; it is focused on supporting the social dialogues that take place between children, young people and stakeholders. The ecosystem, and in particular the Platform, are already developed, but it is vital to ensure the acceptance by the final users, the children and young people mainly. This work presents the usability test carried out to evolve the Platform through the System Usability Scale. This usability test allows the identification of the weaknesses of the Platform regarding its characteristics, also allowing the corresponding improvement of the WYRED Platform, and it will serve as a reference for further usability testin

Static and dynamic SABR stochastic volatility models: Calibration and option pricing using GPUs

© 2013 Elsevier. This manuscript version is made available under the CCBY- NC-ND 4.0 license https://creativecommons.org/licenses/by-ncnd/ 4.0/. This version of the article has been accepted for publication in Mathematics and Computers in Simulation (ISSN 1872-7166). The Version of Record is available online at 10.1016/j.matcom.2013.05.007.[Abstract]: For the calibration of the parameters in static and dynamic SABR stochastic volatility models, we propose the application of the GPU technology to the Simulated Annealing global optimization algorithm and to the Monte Carlo simulation. This calibration has been performed for EURO STOXX 50 index and EUR/USD exchange rate with an asymptotic formula for volatility or Monte Carlo simulation. Moreover, in the dynamic model we propose an original more general expression for the functional parameters, specially well suited for the EUR/USD exchange rate case. Numerical results illustrate the expected behavior of both SABR models and the accuracy of the calibration. In terms of computational time, when the asymptotic formula for volatility is used the speedup with respect to CPU computation is around 200 with one GPU. Furthermore, GPU technology allows the use of Monte Carlo simulation for calibration purposes, the computational time with CPU being prohibitive.Partially financed by MCINN (Project MTM2010-21135-C02-01) and Ayuda CN2011/004 partially funded with FEDER funds. Also the authors would like to thank M. Menéndez, from Banesto Bank, for providing the market data.Xunta de Galicia; CN2011/00

Efficient microwave-assisted production of furfural from C5 sugars in aqueous media catalysed by Bro¨nsted acidic ionic liquids

Small amounts of SO3H-functionalised room temperature synthesized ionic liquids efficiently dehydrate aqueous xylose to furfural under microwave heating at mild reaction conditions. The RT-ionic liquid catalysts were also found to be effective catalysts for the two step one-pot simultaneous hydrolysis and dehydration of a lignocellulosic waste biorefinery-derived syrup enriched in C5 sugar oligomer

Ordenación de comunidades de fitoplancton en el lago de Chapala, Jalisco-Michoacán, México

We investigated what environmental variables explained major axes of compositional variation in phytoplankton communities at the Chapala lake. We used presence-absence data for the ordination analysis, which included 96 phytoplankton samples and 116 species. The primary gradient of the phytoplankton community structure, obtained from Bray-Curtis variance-regression, was explained by sulfates (r=0.751) and inversely by total alkalinity (r=-0.635). The secondary compositional gradient of phytoplankton communities, which was independent from the primary one, was explained by hardness of water due to Calcium (r=-0.617) and by total hardness (r=-0.602). The remainder of environmental variables (16) showed no relationship to any of the ordination axis. These data suggest habitat preference for most communities of phytoplankton toward higher sulfate concentration and toward low total alkalinity levels. Only few species showed specialization toward low sulfate concentration and toward high total alkalinity. Two groups of community were shown, which are separated from each other on differences on sulfates and total alkalinity levels. In addition these data showed a relationship to the last sampling period. A decrease in sulfur, in the form of sulfate, and an increase of total alkalinity from 1996 to 1998, due in part to a decrease of the lake level, associated to the El Niño effect, explained also a decline in species diversity through this period. In conclusion, alkalinity and sulfates seem to be major environmental factors explaining relevant compositional gradients as well as species richness of the phytoplankton communities at the Chapala Lake.Se investigó cuales variables fisicoquímicas explican mejor los ejes de composición florística de las comunidades de fitoplancton en el lago de Chapala. Con base en datos de presencia-ausencia, se ordenaron 96 muestras de fitoplancton, con 116 especies. El gradiente primario de la composición de comunidades, generado mediante la ordenación de Bray-Curtis regresión de varianza, fue explicado por la concentración de sulfatos (r=0.751) y en relación inversa por la alcalinidad total (r=-0.635). El gradiente secundario de la estructura de comunidades, el cual es independiente del primario, fue explicado por la dureza debida al calcio (r=-0.617) y por la dureza total (r=- 0.602). Las restantes variables medidas (16) no mostraron relación con los principales ejes de la ordenación de las comunidades. Los datos sugieren para la mayoría de las comunidades de fitoplancton una preferencia de hábitat hacia altas concentraciones de sulfatos y baja alcalinidad total, mientras que para ciertas especies una especialización hacia alta alcalinidad y bajas concentraciones de sulfatos. Se reconocen dos grupos de comunidades, los cuales además de estar separados por diferencias en concentración de sulfatos y alcalinidad total muestran una relación con el último periodo de colecta. La disminución del azufre, disponible como sulfatos y el incremento de alcalinidad de 1996-1998, debida a la disminución del nivel del lago, asociados al fenómeno de El Niño (1996-1998), explican también la disminución de la riqueza de especies observada en dicho periodo. En conclusión, los sulfatos y la alcalinidad fueron más importantes para la composición y riqueza de las comunidades de fitoplancton en el lago de Chapala