The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources

The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profession in the face of the incorporation and retention of talent. However, accountants are subjected to intense pressures that affect their well-being in the performance of their tasks. In this paper, the job demands–resources theoretical framework is adopted to analyze the relationships between job demands, job resources, and the subjective well-being of a large sample of 739 accounting experts at the European level. Applying a structural equations model, the results confirm, on the one hand, the direct effects provided in the theoretical framework and, on the other, a new mediating role of job demands–subjective well-being relationship resources

Characterization of Brachypodium varieties as tree cover crops in Mediterranean conditions

Trabajo presentado en la 4th International Brachypodium Conference, celebrada en Huesca del 25 al 28 de junio de 2019.Accelerated water erosion is a major environmental problem in tree crops under Mediterranean conditions, which threat-ens their long term sustainability (Gómez, 2017). Despite of the practical use of cover crops under these conditions, there is limited information on the prediction of the flowering and maturity dates of Brachypodium species for different tree growing areas within the Mediterranean. Different areas within this region, despite sharing the same climate type, present significant differences in their temperature regimes. This communication presents the preliminary results of the first year of a study aimed to calibrate a temperature-based phenology model for Brachypodium in Southern Spain. The four varieties currently registered in the EU: two B. hybridum (Ibros and Iskyri) and two B. distachyon (Zulema, and Kypello) were used for the study.In two different locations in Southern Spain with contrasting temperature regimes, Córdoba (warmer with 17.8 ºC average annual temperature) and Lanjarón (colder with 14.5 ºC average annual temperature) a controlled experiment was carried out during the agricultural year 2018-19. At each site 8 pots (15 l in volume each) were seeded in late October with two replications of each of the four varieties. Each pod was seeded at a seed density of 1gr m-2 and they were irrigated regu-larly to prevent water stress according to the rainfall distribution of the season. The air temperature and the plants height was recorded automatically at a 30 minutes interval.The phenological evolution of the plants was assessed regularly during the growing seasons according to Meier (2001). A phenology model based on growing degree days, GDD Eq. 1, was developed using the Richard equation following the procedure described by Gómez and Soriano (2019). Basically the models were calibrated using the experimental data of the season 2016-17 minimizing the root mean square error between predicted and observed days since sowing for each of the registered phenological stages using the solver function of Excel ®. The developed models were validated using the experimental data of season 2017-2018.This communication presents the preliminary results of the differences in phenology among these four varieties, the calibration of the phenology model and the implications of these differences for their use as cover crops different areas among the region

Potenciación del patrimonio natural, cultural y paisajístico con el diseño de itinerarios turísticos

The tourist routes take on distinct names: routes, circuits, paths, etc trying to enhance characteristics of its region, and to making it appealing to visitors. They are an effective tool that enables their users to know, appreciate and protect the elements that are present there. This work takes place in the town of Blanca (Murcia, Spain), located in the region of the Ricote Valley and which is spanned by the Segura River that includes interesting environmental, ethnographical, cultural and heritage values. There have been designed five tourist routes of low difficulty and basic plans of action have been drawn up for their strengths, threats, weaknesses and opportunities, together with their economic assessment. It deals with boosting the weak rural economy through the development of tourist activities, making known its resources, and promoting habits of conservation and protection.Los itinerarios turísticos toman distintas denominaciones: corredores, rutas, circuitos, caminos, etc., tratando de potenciar las singularidades de su territorio y hacerlo atractivo a los visitantes. Son una potente herramienta que permite a sus usuarios conocer, valorar y conservar los elementos en ellos presentes. En este trabajo se toma como referencia el municipio de Blanca (Murcia, España) perteneciente a la comarca de Valle de Ricote y atravesado por el río Segura, que encierra interesantes valores ambientales, etnográficos, culturales y patrimoniales. Se diseñan cinco rutas turísticas de baja dificultad y se formulan líneas de actuación en base a sus fortalezas, amenazas, debilidades y oportunidades, acompañadas de su valoración económica. Se trata de impulsar la débil economía rural a través del desarrollo de actividades turísticas, dar a conocer sus recursos y fomentar hábitos de conservación y protección

Eleocharis bonariensis Nees en el suroccidente europeo : distribución y diferencias frente a Eleocharis acicularis (L.) Roemer & Schultes

Se hace un estudio comparativo entre los caracteres morfológicos de Eleocharis bonariensis Nees y Eleocharis acicularis (L.) Roemer & Schultes. Así mismo, se indica el área de distribución en Europa del primero, aportando nuevas citas en la vertiente mediterránea.A comparison between the morphological characters of Eleocharis bonariensis Nees and Eleocharis acicularis (L.) Roemer & Schultes is reported. The distribution of Eleocharis binariensis Nees in Southwestern Europe is comented, pointing out new records of this species for the Mediterranean [email protected]

Un acercamiento al patrimonio cultural en enclaves de calidad visual paisajística. Las baterías militares de Cabo Tiñoso (Cartagena, Murcia)

The Military Batteries of Cabo Tiñoso are a heritage legacy located at the coastal mountains of Cartagena, a slightly altered landscape that must be evaluated for their characteristics and potential. The present work aims to discover and enhance this military heritage by evaluating and classifying the visual quality of the landscape on which it is situated and whose main aesthetic values are the color and texture contrast within the sea, soil, rock and vegetation, while geomorphology adds power to the views of cliffs. The scenic quality is modified in the first place by the building of the batteries, but it does not replace the visual quality of the landscape that at a greater distance is free from anthropogenic activities. Three programs with their policies aimed at the promotion of tourism, accessibility and protection are proposed to make it a potential resource of tourist and local development that respects the environment and is aware of cultural values.Las Baterías Militares de Cabo Tiñoso son un legado patrimonial inserto en las sierras litorales de Cartagena, en un paisaje poco alterado que hay que valorar por sus características y potencialidades. Con el presente trabajo se quiere dar a conocer y revalorizar este patrimonio militar evaluando y clasificando la calidad visual del paisaje sobre el que se asientan, cuyos principales valores estéticos son el contraste cromático y de texturas entre el mar, suelo, roca y vegetación, a los que se suma la geomorfología acantilada que potencia las vistas. La calidad escénica está modificada en primer plano por la construcción de las Baterías, pero no anulan la calidad visual del paisaje que, a mayor distancia, está libre de actuaciones antrópicas. Se proponen tres programas con sus líneas de actuación dirigidos a su promoción turística, accesibilidad y protección, y convertirlo en un recurso potencial de desarrollo turístico y local, respetuoso con el medio ambiente y conocedor de los valores culturales

Análisis del Sistema de Información SEC95 bajo una metodología contable

En este trabajo se retoma el estudio de la Contabilidad Nacional desde una perspectiva meramente contable. Concretamente, las novedades conceptuales que ofrece el último Sistema de Cuentas Nacionales publicado en la Unión Europea, el SEC95, nos posibilita abordar nuestro estudio bajo un enfoque contable y corroborar si esta norma es factible desde el punto de vista de nuestra disciplina. Para su estudio, aplicaremos el esquema lógico deductivo típico de los estudios del Marco Conceptual, lo que nos permite obtener interesantes conclusiones al respecto.We try to study National Accounting System from an accounting point of view in this paper. The last System of National Account by Europena Union (EAS95) uses conceptual topics that it permits its study from accounting approach. We are going to use a logical deductive schedule - typical from conceptual framework - to obtain interesting conclusions

Una visión histórica de la contabilidad nacional

En este trabajo realizamos un análisis de la evolución histórica que ha sufrido la Contabilidad Nacional tanto en el ámbito nacional, como en el internacional. En él exponemos las causas que han provocado la construcción de un complejo modelo contable y las sucesivas revisiones a las que han sido sometidos tanto el Sistema de Cuentas Nacionales elaborado por la ONU, como el Sistema de Cuentas Nacionales y regionales elaborado por el Eurostat que actualmente están vigentes a escala internacional

Una visión histórica de la contabilidad nacional

En este trabajo realizamos un análisis de la evolución histórica que ha sufrido la Contabilidad Nacional tanto en el ámbito nacional, como en el internacional. En él exponemos las causas que han provocado la construcción de un complejo modelo contable y las sucesivas revisiones a las que han sido sometidos tanto el Sistema de Cuentas Nacionales elaborado por la ONU, como el Sistema de Cuentas Nacionales y regionales elaborado por el Eurostat que actualmente están vigentes a escala internacional

Una visión contable de los Sistemas de Cuentas Nacionales

La Contabilidad Nacional y, por ende, los Sistemas de Cuentas Nacionales actualmente vigentes a escala internacional, son verdaderos Sistemas de Información al igual que lo es la Contabilidad Financiera. Esta reflexión permite abordar su estudio desde un enfoque contable. Para ello, se aplicará el esquema lógico deductivo típico de las investigaciones sobre el marco conceptual, lo que permitirá obtener interesantes conclusiones al respecto