Els conjunts patrimonials com a elements generadors de recursos

La necessitat de fer compatibles els beneficis pedagògics i divulgatius del patrimoni, reflectits en el seu rendiment social i cultural, amb els econòmics que permetin la dinamització i autofinançament d'aquest, és l'eix expositiu d'aquesta comunicació. Els orígens i història del projecte de les Mines Prehistòriques de Gavà, fent balanç de la seva experiència en els darrers sis anys, conclouen l'exposició tot recordant els àmbits d'actuació d'aquest: investigació, conservació i divulgació. L'Escola Taller Museu de Gavà ha estat una eina important per poder conjugar i posar en relació cadascun d'aquests aspectes.La necesidad de hacer compatibles los beneficios pedagógicos y divulgativos del patrimonio, reflejados en su rendimiento social y cultural, con los económicos que permitan la dinamización y autofinanciación de éste, es el eje expositivo de esta comunicación. Los orígens y història del proyecto de las Minas Prehistóricas de Gavà, haciendo balance de su experiencia en los últimos seis años, concluyen la exposición recordando los ámbitos de actuación de éste: investigación, conservación y divulgación. La Escola Taller Museu de Gavà ha sido un instrumento importante para poder conjugar y poner en relación cada uno de estos aspectos

Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market

The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms' managers. Lengthy audit engagements are viewed as a main threat to preserve auditor independence, and therefore regulators have established mandatory rotation rules in many countries worldwide.Tenencia de auditorías y calificaciones de auditorías en un ambiente de bajo riesgo de litigios. Un análisis del mercado españo

The interaction effects of firm and partner tenure on audit quality

This paper investigates the impact of firm and partner tenure on audit quality, where audit quality is proxied by discretionary accruals. We study a sample of Spanish listed companies between 2005 and 2011 and address both the individual and the interaction effects of firm and partner tenure. Our study is motivated by the current debate, particularly intense at the EU level, on the impact of the auditor rotation regime on the quality of auditing. We find that, without considering the interaction effects, firm and partner tenure do not seem to play a relevant role as determinants of audit quality. Importantly, the interaction of firm and partner tenure shows stronger effects on audit quality than both forms of tenure separately considered. Finally, our analysis suggests that audit quality is maximized when medium firm and partner tenures interact. However, results for the interaction variables are sensitive to the accruals estimation method

Gamma-rays from massive protostars

Massive protostars have associated bipolar outflows with velocities of hundreds of km/s. Such outflows produce strong shocks when interact with the ambient medium leading to regions of non-thermal radio emission. Under certain conditions, the population of relativistic particles accelerated at the terminal shocks of the protostellar jets can produce significant gamma-ray emission. We estimate the conditions necessary for high-energy emission in the non-thermal hot spots of jets associated with massive protostars embedded in dense molecular clouds. Our results show that particle-matter interactions can lead to the detection of molecular clouds hosting massive young stellar objects by the Fermi satellite at MeV-GeV energies and even by Cherenkov telescope arrays in the GeV-TeV range. Astronomy at gamma-rays can be used to probe the physical conditions in star forming regions and particle acceleration processes in the complex environment of massive molecular clouds.Comment: Proceeding of the conference "High Energy Phenomena in Massive Stars". Jaen (Spain), 2-5 February 200

Agriculture, Profitability and Climate Change: Can Accounting Help Identify Best Farming Practices? Empirical Case Study in Spain

We perform an empirical analysis on the benefits of, and the challenges faced by, sustainability accounting in measuring the effects of climate change for a sample of Spanish rice farms. We use farm yields, revenues and incomes as indicators of economic performance, and greenhouse gas emissions, and direct and indirect energy consumption as indicators of climate change effects. According to our data, farms with higher yields, revenues and income are responsible for a greater environmental impact, measured in total gigajoules of energy consumed and tons of carbon dioxide emitted, than farms with a lower economic performance. Results show that in our sample the achievement of higher yields is attributable to the greater use of chemical inputs and fossil fuels and not to innovative and sustainable farming practices. The results indicate that accounting for climate change effects is not only possible but also necessary to provide more accurate information on the overall costs and benefits of farming. Greater transparency in accounting information should serve to highlight which farming activities are better able to reduce climate change impacts

A critical approach to the evaluation of the quality of accounting research in the Spanish university system and its implications

Este trabajo analiza la conveniencia y consecuencias de los criterios de evaluación de la actividad investigadora en contabilidad establecidos por ANECA, concretándonos en los criterios para la acreditación de catedrático de universidad, así como el patrón y posibilidades de publicación de los académicos contables en España, Europa y a nivel mundial. Encontramos que los académicos del área contable tienen unas dificultades para publicar que son substancialmente superiores a las de los académicos de otras áreas de empresa. La mayor parte de los académicos afiliados a instituciones españolas que consiguen publicar en las principales revistas académicas contables recurren a co-autorías, principalmente estadounidenses y británicas, y a focalizar el contenido de sus trabajos en contextos y problemáticas no españolas. La normativa española de acreditación acentúa este comportamiento. Esta situación puede tener graves implicaciones para la supervivencia del área de conocimiento, el tratamiento de las temáticas y problemáticas específicamente ligadas al contexto español