The socially responsible performance in family firms: moderators and consequences on tax aggressiveness and earnings management

[ENG] This research examines the determinants and consequences of corporate social responsibility performance in family firms. Concretely, it has two closely related objectives. First, to examine how family firms behave towards social and environmental performance considering governance and environmental aspects as contingency factors. Second, to examine how corporate social responsibility impacts on tax avoidance and earnings management practices and how, family ownership and management could moderate these relationships. This research makes use of an international sample for the period 2006-2014 and proposes several regression models for panel data. The evidence reported is as follows. First, the results support family firms behave towards corporate social responsibility, aiming to preserve their socioemotional wealth. Moreover, the socially responsible behavior of family firms is greater: (i) under the large presence of family members on the management team and family directors on the board of directors (governance factors) and (ii) in munificent contexts (environment factor) Regarding the second objective, two main evidence is reported. On the one hand, social and environmental performance is negatively related with tax avoidance so that firms with a greater socially responsible performance show a lower tax saving practices. However, this negative relation is lower in family-owned firms, what suggests that despite the fact that family firms show a greater socially responsible behavior aimed to preserve their socioemotional endowments, family ownership is positively associated with tax avoidance practices. On the other hand, evidence is opposite by examining earnings management practices. At this respect, social and environmental performance is positively related with earnings management; firms with a greater socially responsible performance show a higher discretionary behavior by promoting actions that mask the real financial and economic performance of the firm. But, again, this positive relation is lower – moderated - in family-owned firms, mainly because of the fact that family firms show a greater socially responsible behavior aimed to preserve their socioemotional endowments and are negatively associated with earnings management practices.[SPA] Esta investigación se centra en analizar los determinantes y las consecuencias del rendimiento socialmente responsable en la empresa familiar. Concretamente, se diferencian dos objetivos altamente relacionados. En primer lugar, examinar el comportamiento de la empresa familiar hacia el desempeño social y medioambiental, considerando factores de contingencia como moderadores, asociados a aspectos de gobernanza y del entorno. En segundo lugar, examinar cómo la responsabilidad social corporativa impacta en las prácticas de evasión de impuestos y manipulación contable y cómo, la propiedad y la gestión familiar podrían moderar estas relaciones. Esta investigación hace uso de una muestra internacional para el período 2006-2014 y propone varios modelos de regresión para datos de panel. La evidencia obtenida es la siguiente. Primero, los resultados respaldan la mayor orientación de la empresa familiar hacia el compromiso socialmente responsable con el objetivo de preservar su riqueza socioemocional. Además, el comportamiento socialmente responsable de la empresa familiar se ve reforzado: (i) cuando es mayor la presencia de miembros de la familia en el equipo directivo y en el consejo de administración (factores de gobernanza) y (ii) en contextos munificentes (factor ambiental). Respecto al segundo objetivo, se documentan dos evidencias principales y opuestas. Por un lado, el desempeño social y medioambiental está relacionado negativamente con la evasión fiscal y positivamente con prácticas de manipulación contable; las empresas socialmente más responsables muestran una menor orientación hacia prácticas de ahorro fiscal, pero también un comportamiento discrecional al promover acciones que enmascaran el rendimiento financiero y económico real de la empresa. No obstante, la principal evidencia es el efecto moderador de empresa familiar. La relación negativa y positiva entre responsabilidad social y prácticas de evasión de impuestos y mayor comportamiento discrecional al promover acciones que enmascaran el rendimiento financiero y económico real de la empresa, respectivamente, es moderada por la la propiedad y gestión familiar. La propiedad y gestión familiar está asociada positivamente con prácticas de evasión fiscal y negativamente con prácticas de manipulación contable.Escuela Internacional de Doctorado de la Universidad Politécnica de CartagenaUniversidad Politécnica de CartagenaPrograma de Doctorado Interuniversitario en Ciencias Económicas, Empresariales y Jurídica

Tourism and productivity: Case study of the hotel and catering industry in the Andalusian region

The object of this paper is to analyse the situation and evolution of the productivity of the tourism industry in the Andalusian region, and more specifically of the hotel and catering branch, relating it to the organisational structure of its businesses. First of all, the issue of the definition and limitation of the concept of productivity applied to the services sector is addressed, as traditionally this concept is focused on manufacturing, and the different ways of measuring and the analysis methods are reviewed. Then, using the accounting information provided by the Balances Centre of Andalusia (CBA), the general features of the organisational structure of the hotel and catering industry in de Andalusian region, stratifying the samples by the size of the companies and examining the medium size of the Andalusian hotel and catering businesses. Once the organisational structure of the sector is analysed, it is related to the state and evolution of its productivity, using a simple ratio between the brute added value and the personnel expenses, and completing this analysis with a relative efficiency index, the Baldwin efficiency index, with which the technical efficiency of each company is compared to the mass of most efficient companies. As a result of this research it is observed that the productivity indexes increase as web as the size of the companies and during the considered period, especially in the case of the medium sized and large companies. Nevertheless, these productivity increases are less relevant than the increase of employment, especially in case of smaller companies.

Development of advanced additive strategies in children with learning difficulties

RESUMEN: Este estudio plantea una intervención con niños con dificultades de aprendizaje en matemáticas con el fin de ayudarles a desarrollar estrategias aditivas. En concreto se plantea investigar cómo facilita una instrucción apoyada en el uso de secuencias visuales y material manipulativo el desarrollo de estrategias avanzadas. Los participantes fueron dos estudiantes de 7 años y uno de 10 con dificultades de aprendizaje. En las sesiones de línea base los tres sujetos manifestaron estrategias basadas en conteo y durante la instrucción se incrementó el uso de estrategias más avanzadas. En particular, se observa una influencia entre la instrucción y la adquisición de la estrategia “sumar desde el sumando mayor” en los tres sujetos, además de su mantenimiento en el tiempo.ABSTRACT: This study proposes an intervention with children with learning difficulties in mathematics in order to help them develop additive strategies. In particular, an instruction based on the use of visual sequences and manipulative material was implemented. The participants were two students of 7 years and one of 10 with learning difficulties. In the baseline sessions, the three subjects showed “counting all” strategies and during instruction, the use of more advanced strategies increased. In particular, results suggest an influence between the instruction and the acquisition of the “min” strategy (adding from the larger addend) in the three subjects, as well as its maintenance over time.Grado en Magisterio en Educación Primari

Curriculum and teaching: what and how student at risk are thought?

En el presente artículo se analiza el currículo y la enseñanza de dos programas o medidas que se desarrollan en la Región de Murcia y en la Comunidad de Andalucía –Programa de Diversificación Curricular y Programa de Iniciación Profesional y/o Programa de Garantía Social- ambos destinados al alumnado con serias dificultades para continuar la enseñanza en las aulas regulares. Tras presentar diversos datos recogidos a través de cuestionarios y entrevistas con diferentes sujetos implicados, se analizan y valoran los resultados de la investigación realizada, procurando responder a la cuestión de en que grado el currículo diseñado en tales programas y la formación y aprendizajes logrados han contribuido a responder a las necesidades de este alumnadoThe article analyses curriculum and teaching of two programs in the Region of Murcia and in the Community of Andalusia - Program of Diversification Curricular and Program of Professional Initiation and / or Program of Social Guarantee – designed and implemented with students at risks, in serious difficulties to progress their learning in regular classrooms and teaching. After presenting different data gathered throw questionnaires and interviews carried out with different teachers, the outcomes are analyzed and valued in order to answer the question related to the degree in which de curriculum designed and its implementation in such programs respond properly to students needs and contributed to theirs expected learnin

Effectiveness of Toki's criteria and determination of variables for identification of HPV L1 protein in oral lesions

Objectives: To evaluate the effectiveness of Toki's criteria in identifying the HPV L1 protein in oral lesions with the use of immunohistochemistry (IHC) and to determine which criteria optimize such identification. Study Design: Retrospective study of 277 cases diagnosed as HPV lesions at 22 years. Tests of sensitivity, specificity, positive predictive value (PPV), negative predictive value (NPV), kappa coefficients, and chi 2 values, as well as two logistic regression analyses ( (p≤0.05), were conducted. Results: Of the lesions studied, 96.4% (267 of 277) were positive for HPV using Toki's criteria and 28.5% (79 of 277) were positive for L1 by IHC. Toki's criteria showed sensitivity=93.67%, specificity=2.53%, PPV=6.99%, and NPV=46.55%. Neither concordance nor statistically significant associations were observed between both tests. The logistic regression of Toki's criteria was useful in the diagnosis of L1, correctly classified 71.8% of the lesions positive for L1, and showed a Hosmer-Lemeshow adjustment of p =0.614 and a Nagelkerke's coefficient of determination of 6.8%. The explanatory variables statistically significant at p≤0.05 were dyskeratosis ( p =0.01) and papillomatosis ( p =0.04). Forty-nine independent variables (clinical and histopathologic) were involved in the second regression analysis. The model correctly classified 85.2% of the lesions and showed a Hosmer-Lemeshow adjustment of p =0.696 and a Nagelkerke's coefficient of determination of 60.2%. The explanatory variables statistically significant at p≤0.05 were: age younger than 35 years ( p =0.001), multiple lesions ( p =0.031), hyperorthokeratosis ( p =0.019), focal intra - cellular edema ( p =0.002), and the presence of 1 to more than 5 cells with degenerative changes in their nucleus ( p =0.048). Conclusions: Toki's criteria are not adequate to make a diagnosis of lesions by HPV in the mouth, but the logistic regression analysis showed clinical and histopathologic variables which optimize the identification of lesions through the L1 protein. However, a PCR study is advisable when the presence of high-risk HPV is suspected

Potential role of aminoprocalcitonin in the pathogenesis of alzheimer disease

Increasing evidence suggests that inflammatory responses cause brain atrophy and play a prominent and early role in the progression of Alzheimer disease. Recent findings show that the neuroendocrine peptide aminoprocalcitonin (NPCT) plays a critical role in the development of systemic inflammatory response; however, the presence, possible function, regulation, and mechanisms by which NPCT may be involved in Alzheimer disease neuropathology remain unknown. We explored the expression of NPCT and its interaction with amyloid-b (Ab), and proinflammatory and neurogenic effects. By using brain samples of Alzheimer disease patients and APP/PS1 transgenic mice, we evaluated the potential role of NPCT on Ab-related pathology. We found that NPCT is expressed in hippocampal and cortical neurons and Ab-induced up-regulation of NPCT expression. Peripherally administered antibodies against NPCT decreased microglial activation, decreased circulating levels of proinflammatory cytokines, and prevented Ab-induced neurotoxicity in experimental models of Alzheimer disease. Remarkably, anti-NPTC therapy resulted in a significant improvement in the behavioral status of APP/PS1 mice. Our results indicate a central role of NPCT in Alzheimer disease pathogenesis and suggest NPCT as a potential biomarker and therapeutic target

Inteligencia emocional en Primaria

El término inteligencia emocional, si bien fue utilizado por algunos autores previos, fueron Mayer y Salovey (1993), psicólogos de la Universidad de New Hampshire, quienes englobaron la inteligencia intrapersonal e interpersonal en el término inteligencia emocional. Con él, pretendieron describir las cualidades emocionales que parecen tener importancia para el éxito. Estas pueden incluir: la empatía, la expresión y comprensión de los sentimientos, el control de nuestro genio, la independencia, la capacidad de adaptación, la simpatía, la capacidad de resolver los problemas en forma interpersonal, la persistencia, la cordialidad, la amabilidad y el respeto.The term emotional intelligence, although it was used by some authors before, were Mayer and Salovey (1993), psychologists from the University of New Hampshire, who included the intrapersonal and interpersonal intelligence in the term emotional intelligence. With it, they tried to describe the emotional qualities that are important for success. These may include: empathy, expression and understanding of the feelings, the control of our genius, independence, the ability to adapt, the sympathy, the ability to solve problems in interpersonal way, persistence, cordiality, kindness and respect.peerReviewe

La inteligencia emocional y su práctica educativa con alumnos de 1º de Educación Primaria, profesores y padres

Esta intervención psicopedagógica se inicia en el curso 2001-2002 en distintos colegios de Badajoz y continúa en la actualidad. En el proyecto e intervención educativa tratamos de mejorar la competencia emocional en alumnos de 1º de Educación Primaria, grupo clase de 25 alumnos de uno de los colegios del Sector Educativo. Para ello nos propusimos trabajar la inteligencia emocional desde una triple perspectiva: con alumnos, profesores y padres. Este proyecto pretende conseguir un adecuado control de las emociones, así como mejorar las relaciones interpersonales en los tres ámbitos de trabajo, (alumnos, profesores y padres). El objetivo con alumnos se centró en que conocieran qué son las emociones y en mejorar las relaciones interpersonales. El objetivo con profesores fue mejorar su propia autoestima profesional y automotivación, así como adaptar material para las sesiones con los alumnos. El objetivo con padres fue conocer aspectos básicos sobre qué es la inteligencia emocional y entrenarles en la mejora de pautas educativas. Los resultados obtenidos, contribuyen a demostrar la relación existente entre la Inteligencia emocional y la mejora del clima social en la escuela y de todos los implicados en los procesos de enseñanza – aprendizaje : alumnos, padres y profesores. The results obtained contribute to demonstrate the relationship between emotional intelligence and the improvement of the social climate in the school and all those involved in the processes of teaching and learning: students, parents and teachers.This educational psychology intervention starts in the 2001-2002 course, in different schools of Badajoz and continues today. In the project and educational intervention, we seek to improve the emotional competence in students of 1st Primary Education, group class of 25 students in one of the schools. We set out to work the emotional intelligence from a triple perspective: with students, teachers and parents.This project aims to ensure control of the emotions as well as improve their interpersonal relationships in the three areas of work, (students, teachers and parents). The goal with students focused on knowing what emotions are and in improving interpersonal relationships. The goal with teachers was to improve their own professional self-esteem and motivation, as well as adapting material for the sessions with the students. The goal with parents was to know basic facts about that is emotional intelligence and train them in the improvement of educational guidelines.peerReviewe

Descripción del transporte y conservación de las vacunas de adquisición particular

Objetivo: Describir el transporte y conservación de las vacunas adquiridas de manera particular. Método: Estudio observacional descriptivo y transversal. Se estudiaron todas las dosis de vacunas antineumocócica conjugada, antirrotavirus y antivaricelosa adquiridas particularmente y administradas entre enero y septiembre de 2009 en un Centro de Atención Primaria de Salud (CAP) de ámbito urbano. Variables estudiadas: tipo de vacuna, circuito utilizado (circuito A: farmacia-CAP; circuito B: farmacia-casa-CAP), tiempo entre adquisición y administración, recepción de información, medio de transporte y conservación en domicilio. Recogida de datos por cuestionario. Estrategia estadística: frecuencias absolutas y relativas, X2 de Pearson y estadístico exacto de Fisher. Resultados: Muestra total de 148 dosis: 115 (77,7%) antineumocócica, 28 (18,9%) antirrotavirus y 5 (3,4%) antivaricelosa. El 45,5% (67) de las dosis administradas han seguido el circuito A y el 54,7% (81), el B. El 89,6% (60) de las vacunas del circuito A tardaron menos de 1 h entre la compra y la administración, y el 14,8% (12) del B tardaron más de 7 días. El 85,1% (111) de los padres recibieron información sobre transporte y conservación de la vacuna. El 85,1% (57) de las vacunas del circuito A y el 93,8% (76) del B no utilizaron frío en el medio de transporte. El 59,3% (48) de las vacunas se conservaron en la puerta de la nevera. Conclusiones: La vacuna antineumocócica es la más administrada. El circuito más utilizado es el B. La mayoría de los padres recibieron información sobre el transporte y la conservación de las vacunas, aunque transportaron más de la mitad en medio no frío y las conservaron en la puerta de la nevera