Rita Hayworth died without knowing who she was: Frontiers of knowledge and story in Sandra Lorenzano’s La estirpe del silencio

Este artículo analiza La estirpe del silencio, novela de Sandra Lorenzano que recrea la vida de Rita Hayworth, a partir de tres fronteras: la frontera geográfica, la frontera de la memoria, la frontera del lenguaje. Estas marcan los límites no solo entre territorios, sino también entre espacios y conceptos como el progreso y el atraso, la civilización y la violencia, la realidad y la ficción. Es decir: los límites del conocimiento y del relatoThis article analyzes La estirpe del silencio, Sandra Lorenzano’s novel, that recreates the life of Rita Hayworth, from three borders: geographical border, the border of memory, language border. These mark the boundaries not only between territories, but also between spaces and concepts as progress and backwardness, civilization and violence, reality and fiction. That is, the limits of knowledge and stor

Memoria y ficción en El material humano de Rodrigo Rey Rosa: la representación imposible de la violencia en Guatemala

El presente artículo analiza la novela de Rodrigo Rey Rosa, El material humano (2009), y la representación de la violencia que propone en su investigación sobre la realidad histórica de Guatemala a lo largo del siglo xx. El protagonista inicia una labor de indagación sobre las causas de la violencia de su país, para intentar comprender el origen del conflicto. Sin embargo, esta labor terminará con un triple fracaso: el cognoscitivo, el expresivo y el deontológico, representativos de toda una serie de narraciones sobre la memoria histórica en América Latina y España.This paper analyzes Rodrigo Rosa’s novel El material humano (2009), especially its representation of violence as seen through the author’s research on Guatemalan 20th century History. In the novel, the main character searches into the causes of violence in his country, trying to understand the origin of the conflict. However, his work ends in a triple failure: a cognitive, an aesthetic and an ethical one. That failure, as this paper proposes, represents a whole series of stories about the tragedy of historical memory in Latin America and Spain

Perspectivas, toma de conciencia y consolidación de la historieta en el mundo académico

Presentación del volumen con breve estado de la cuestión y breve resumen de los artículos

The Economic Effects of IFRS Goodwill Reporting

The promotion of the international harmonisation of goodwill accounting has led to the approval of SFAS 141 and 142 and IFRS 3, IAS 36 and IAS 38. The aim was to improve the quality and comparability of financial statements through these standards by eliminating the pooling of interests method and substituting the application of amortisation with an annual impairment test. However, recent decisions by regulating bodies such as the FASB, the IASB and the European Parliament have compromised this harmonisation. Currently, steps are being taken to reintroduce systematic amortisation in conjunction with the impairment test. In this dual normative scenario, where two accounting methods coexist (impairment test or amortisation), we analyse the economic consequences of the application of one method over the other in the information transmitted by the firms listed in the Spanish securities market. The contrast of two periods, pre-IFRS (1998 to 2004) and post-IFRS (2005 to 2011), reveals that the application of either of these methods affects financial statements and the usefulness of the information. Therefore, the possibility of opting for one or the other could distort the quality and comparability of the information transmitted by firms and the accurate assessment of future cash flows

Environmental certification and Spanish hotels’ performance in the 2008 financial crisis

Limited funds available in times of financial crisis may lead hotel managers to deem environmental actions dispensable. Hence, the need to analyze whether hotels that decided to maintain environmental management measures during the 2008 crisis better withstood its negative effects. The aim of this study is to analyze whether environmental management influenced the performance of Spanish hotels during the 2008 crisis. Through the panel data technique, a comparison is made of how sales, workers and assets management affected the financial performance of hotels with and without environmental certification EMAS and ISO 14001 in the period prior to the financial crisis (2002–2007) and during it (2008–2013). The results demonstrate that, while for non-certified hotels, the effect of sales, workers and assets management on financial performance worsened in the crisis period, for certified hotels it remained the same. In addition, no evidence has been obtained to show that the financial performance of certified hotels was higher than non-certified hotels in either the period prior to the crisis or during it. Nevertheless, the general results confirm that certification permitted Spanish hotels to cope better with the crisis since the adverse effects were less severe than for the non-certified hotels

Neobarroco popular. Humor, autobiografía y lenguaje en la obra narrativa de Javier Pérez Andújar

This article analyze some of the characteristics of the narrative of Javier Pérez Andújar in the press, blog or novels. His writing, in any of these supports, is characterized by a constant play with language, remembering the baroque writing, and the humor, sentimentality and commitment of popular culture. Pérez Andújar’s writing is always an autobiographical revision that is built between dissent and reconciliation with the environment.Este artículo analiza algunos de las características de la obra narrativa de Javier Pérez Andújar en prensa, en blogs o en novelas. Su escritura, en cualquiera de estos soportes, se caracteriza por un juego constante con el lenguaje, que recuerda la escritura barroca, y el tono humorístico, sentimental y comprometido de la cultura popular. La escritura de Pérez Andújar es siempre una revisión en clave autobiográfica que se construye entre la disidencia y la reconciliación con el entorno

“Por definición si ganas, es que eres malo. Lo bueno es perder”. Diálogos sobre la derrota con Javier Pérez Andújar

Entrevista a Javier Pérez Andúja

La memoria africana. Representaciones del Ifni en Las guerras silenciosas de Jaime Martín

España tuvo una presencia colonial en África hasta la década de los setenta. Durante su dominación, algunos territorios se rebelaron contra la metrópolis en lucha por su independencia. Este artículo analiza el rescate de la memoria histórica dedicada a temas africanos, y en concreto a la guerra de Ifni a través de la novela gráfica Las guerras silenciosas, de Jaime Martín