The digital maturity of the Spanish press. A case study

Buscamos un método fiable para medir el índice de madurez digital (IMD) de la prensa española. Metodología: Utilizamos el método del caso, con un estudio del diario Abc. Nos basamos en datos cuantitativos y cualitativos. En cuanto a las técnicas hemos combinado las entrevistas, con la observación participante y la consulta a expertos. Resultados: El modelo se ha ensayado con éxito y es aplicable al estudio de cualquier medio informativo. El diario Abc registra a 31 julio 2018 un Índice de Madurez Digital, de 72,50 puntos sobre un máximo de 100. Significa que se encuentra en un estado Avanzado de madurez digital. Conclusiones: La Prensa española, representada en este caso por la cabecera nacional de Vocento, se encuentra en un proceso bastante avanzado de transformación y madurez digital, aunque aún queda camino para que la Web marque las rutinas más importantes del trabajo periodístico.This research aims to set a reliable methodology to measure the digital maturity index (IMD) of the Spanish press. Methodology: For the analysis we are using the case method, with a focus on Abc newspaper. We rely on quantitative and qualitative data. In terms of techniques, we have combined interviews, participant observation and expert consultation. Results: The model has been successfully tested and is fully applicable to any other newspaper. ABC holds at July, 31st 2018 a Digital Maturity Index of 72.50 points out of a maximum of 100. It means an advanced state of digital maturity. Conclusions: The Spanish Press, represented in this research by Abc —a brand of Vocento Group— is nowadays in an advanced process of transformation and digital maturity, although there is still a room for improvement for the website to become the backbone for the most important routines of journalism

Correlational study on cyberbullying and social abilities in intercultural teenagers

This article analyzes the relationship between cyberbullying profile by racist reasons and social abilities in a group of intercultural teenagers living in Spain (N = 1478). The study includes participants aged between 12 and 16 years old (M = 13.99; SD = 1.352). Of these, 738 were male (49.9%) and 740 were female (50.1%). A correlational study was carried out using online tools with suitable psychometrics parameters (content-construct validity and reliability). The first one was a scale that measured social abilities, and the second one evaluated racist or xenophobic cyberbullying, differentiating the victim and aggressor profiles. The results indicated five main findings: (1) generally, the participants analyzed present all their social abilities; (2) for the most part, these participants do not normally experience cyberbullying; (3) a positive correlation exists between the majority of social abilities analyzed and the cybervictim profile. It was also observed a negative correlation between the social ability associated with the ability of making requests and this profile; (4) there is a positive correlation among the six social abilities analyzed and the cyberaggressor profile; (5) the racist or xenophobic cyberbullying are driven not only by the absence of social abilities, but in some cases, they are also driven by socio-demographic variables (i.e., age and gender). Likewise, this work shows how the absence of some social abilities in some participants involve racist or xenophobic experiences as victims and as aggressors, which may be of interest for the analysis of teenagers’ behavior in intercultural contexts, as well as according to age and gender. More transcultural research need to be carried out to know the global perspective of the link between social abilities and the different profiles of racist and xenophobic cyberbullying, framed in the context of social psychology and studies of mass communication.Autonomous City of Melill

Cyberbullying Analysis in Intercultural Educational Environments Using Binary Logistic Regressions

The goal of this study is to analyze how religion, ethnic group, and race influence the likelihood of becoming either a cybervictim or cyberbully in intercultural educational environments. In the research, 755 students in secondary education were analyzed in the south of Spain through the Cyberbullying Scale for students with Cultural and Religious Diversity (CSCRD). The analyses were carried out using the Statistical Package SPSS and the STATA software. The results obtained from the Kruskal–Wallis H test showed significant differences according to these aspects, for both the cybervictim and cyberbully parameters. The results stemming from binary logistic regressions confirmed such differences and regarded those students who belong to the Muslim religion, the gypsy ethnic group and the Asian race as being more likely to become cybervictims. Furthermore, these analyses showed that Gypsy and Asian students were also more likely to be cyberbullies than other groups. The main conclusions state that minority groups are more likely to suffer cyberbullying in intercultural educational environments, and that students from these groups are also more likely to become cyberbullies

Educational Environments with Cultural and Religious Diversity: Psychometric Analysis of the Cyberbullying Scale

The objective of this research is to adapt and validate a useful instrument to diagnose cyberbullying, provoked by intolerance towards cultural and religious diversity, identifying the profile of the aggressor and the victim. The study was carried out using the Delphi technique, exploratory factor analysis (EFA), and confirmatory factor analysis (CFA). The selected sample was composed of 1478 adolescents, all students from Compulsory Secondary Education of Spain. The instrument items were extracted from relevant scales on the topic. The initial questionnaire was composed of 52 items and three underlying constructs. After validation with EFA (n = 723), the structure was checked, and the model was later corroborated with CFA (n = 755) through structural equations (RMSEA = 0.05, CFI = 0.826, TLI = 0.805). The reliability and internal consistency of the instrument were also tested, with values for all dimensions being higher than 0.8. It is concluded that this new questionnaire has 38 items and three dimensions. It has an acceptable validity and reliability, and can be used to diagnose cyberbullying caused by the non-acceptance of cultural and religious diversity in Compulsory Secondary Education students.Part of this work has been funded by the Research Project Competitive “Values for intercultural coexistence in the students of the Autonomous City of Melilla. An intervention proposal”

Adaptation and validation of the social skills scale for intercultural primary school pupils

In recent decades, large migratory movements have been taking place, which has turned Spain into a culturally diverse country. For this reason, the present research focuses on social skills, which are considered of utmost importance in different educational contexts. To this end, the aim was to adapt and validate a scale to diagnose social skills in young people aged 6 to 12 years (M = 9.65 years; SD = 1.395). Of these, 460 (60.4%) were boys and 301 (39.60%) girls. For this purpose, a methodology is followed that involves the judgement of experts in the field, followed by an exploratory factor analysis (EFA) and then a confirmatory factor analysis (CFA). The sample chosen for the study is made up of 1564 young people, Primary School students from different Andalusian localities that constitute border cities in the south of Spain, and which have a great cultural, ethnic and religious diversity that is reflected in their classrooms. The items of the scale were obtained from relevant questionnaires on the subject under study, initially containing 33 items and 6 underlying constructs. After validation of the AFE (n = 761), the structure is verified and the model is corroborated by CFA (n = 803) with structural equations (RMSEA = 0.04; CFI = 0.77; TLI = 0.73). Finally, the reliability and internal consistency of the instrument is examined, obtaining values above 0.6 for all dimensions. As a result, a new scale composed of 33 items and 5 dimensions is obtained, with psychometric properties that give it validity and reliability. In conclusion, we present a useful resource for teachers that allows them to diagnose the social skills of Primary School students in schools characterised by their great cultural diversity and among the peer group

Ciberbullying xenófobo y/o racista en estudiantes de enseñanza musical

The study aims to compare xenophobic and/or racist cyberbullying among students enrolled or not in any musical education or conservatory. In the study, the Kolmogorov-Smirnov statistical test is performed, which indicated a non-normal distribution of the data that determined to use non-parametric tests. The sample is composed of 297 adolescents from the provinces of Andalusia, Ceuta and Melilla. The instrument used was the Cyberbullying Scale for Students with Cultural and Religious Diversity (CSCRD). The results of the Kruskal-Wallis H test showed significant differences between the variables analyzed. The results of binary logistic regressions confirmed such differences and considered that students who were not enrolled in conservatories or music schools are more likely to be cyber-victims. In addition, these analyses also showed that these students are more likely to be cyber-aggressors. As conclusions it is stated that, minority groups who are not enrolled in conservatories or music schools are more likely to suffer cyberbullying and, in turn, are more likely to become cyber-aggressors as opposed to those who are enrolled in these music education centers. El estudio tiene como finalidad comparar el ciberbullying xenófobo y/o racista entre los estudiantes matriculados o no en alguna enseñanza musical o conservatorio. En el estudio se realiza la prueba estadística de Kolmogorov-Smirnov que indicó una distribución no normal de los datos que determinó utilizar pruebas no paramétricas. La muestra está compuesta por 297 adolescentes de las provincias de Andalucía, Ceuta y Melilla. El instrumento empleado fue el Cyberbullying Scale for Students with Cultural and Religious Diversity (CSCRD). Los resultados de la prueba H de Kruskal-Wallis mostraron diferencias significativas entre las variables analizadas. Los resultados de las regresiones logísticas binarias confirmaron tales diferencias y consideraron que los estudiantes que no se encontraban matriculados en conservatorios o escuelas de música son más propensos a ser ciber-víctimas. Además, estos análisis también mostraron que estos estudiantes son más propensos a ser ciberagresores. Como conclusiones se afirma que, los grupos minoritarios que no se encuentran matriculados en conservatorios o escuelas de música son más propensos a sufrir ciberacoso y, a su vez, son más propensos a convertirse en ciber-agresores a diferencia de los que se encuentran matriculados en estos centros de enseñanza musical

Bullying in Adolescents Practising Sport: A Structural Model Approach

This article aims to analyse the relationship between the bullying aggressor and bullying victim profile related to practising or not practising sport in adolescents living in southern Spain. The research includes male and female participants aged between 12 and 16 years in different secondary schools in the provinces of Andalusia, Ceuta and Melilla in the period between February 2022 and June 2022. The study aims to extend the existing scientific, theoretical and empirical knowledge on the influence of playing sport or not on disruptive bullying attitudes in adolescents. To this end, two initial hypotheses were designed; the first hypothesises that bullying victim behaviours are associated with future bullying aggressor behaviours when practising sport; and the second states that victim behaviours are associated with future bullying aggressor behaviours when not practising sport. To verify them, SPSS software was used for the preliminary analysis of the scale and sociodemographic profile. Additionally, the study is based on structural equation modelling methodology and variance-based methods employing SmartPLS v3.3 software. The results show the importance of sport or physical activity to reduce the chances of carrying out bullying actions on other peers and/or classmates. Therefore, it is considered necessary to prevent bullying in the classroom by implementing sports intervention programmes in educational centres

Información no financiera en la información financiera

Nowadays we are witnessing in Europe to an important discussion about normalization of non-financial or sustainability reporting. There must be borne in mind that there aspects of non-financial information that are included in traditional financial information. For this reason we analyze in this paper if there are non-financial data included in the financial statements without taking into account the non-financial information statement. We have focused the study on Spanish companies listed in 2018 on the main stock exchange index: Ibex 35. The database is composed by data referred to the different aspects required by Directive 2014/95 obtained from their financial statements excluding the non-financial information statement if it is there. The year of listing is 2018 because it is the first one when it was compulsory in Spain to elaborate non-financial statement according to Law 11/2018 since 1st January. Firstly we do a descriptive analysis of non-financial information published in financial statements, classifying it by subjects and by type of information. Secondly we code this qualitative information into a categorical one to create two disclosure indexes, one by company and the other one by subject. We conclude that environmental and human resources disclosure are the most frequently published. So, we can point out that sustainability information is far from being something new in the company reporting and for the professionals. It is an area for future professional activity that plays an important role to improve transparency and satisfy informative needs of stakeholders.En la actualidad asistimos a un intenso debate sobre la normalización de la revelación de información no financiera o de sostenibilidad en Europa. No debemos olvidar que hay ciertos aspectos al respecto que ya se revelaban en la información financiera tradicional, por lo que pretendemos analizar en qué medida coexisten. Para nuestro análisis nos hemos centrado en las empresas que formaban parte en 2018 del principal índice bursátil de cotización español: el Ibex 35. Nuestra base de datos está compuesta por los datos obtenidos de la información financiera de estas empresas, sin tener en cuenta lo incluido en el estado de información no financiera, pero referidos a la clasificación temática de información no financiera recogida en la Directiva 2014/95. Además, elegimos el año 2018 para analizar y recabar esta información pues es el primer año de aplicación obligatoria de la Ley 11/2018 en España desde el 1 de enero. En primer lugar, realizaremos un análisis descriptivo del tipo de información de sostenibilidad que se incluye en la información financiera de estas empresas, clasificándola no solo por temas, sino también por tipo de información emitida. Seguidamente transformaremos la información revelada sobre cada temática en dos índices globales, uno por empresa, y otro por temática. Concluimos que las temáticas de medio ambiente y empleados de la empresa son sobre las que tradicionalmente se ha publicado más información por parte de las empresas, con una gran profusión de información de tipo narrativo, pero que distan de llegar a los máximos posibles. Podemos así afirmar que la información de sostenibilidad no es algo ajeno a la información financiera tradicional de las empresas, y por ello no es algo desconocido para los profesionales. Es un área de actividad de futuro que además juega un papel muy importante para completar el reporte empresarial y mejorar la transparencia y la comunicación con los grupos de interés de las empresas

Non-financial information in the financial information

©2021. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/ This document is the accepted version of a Published Work that appeared in final form in Revista de Contabilidad y Tributación. To access the final edited and published work see DOIEn la actualidad asistimos a un intenso debate sobre la normalización de la revelación de informa ción no financiera o de sostenibilidad en Europa. No debemos olvidar que hay ciertos aspectos al respecto que ya se revelaban en la información financiera tradicional, por lo que pretendemos analizar en qué medida coexisten. Para nuestro análisis nos hemos centrado en las empresas que formaban parte en 2018 del principal índice bursátil de cotización español: el Ibex 35. Nuestra base de datos está compuesta por los datos obtenidos de la información financiera de estas empresas, sin tener en cuenta lo incluido en el estado de información no financiera, pero refe ridos a la clasificación temática de información no financiera recogida en la Directiva 2014/95. Además, elegimos el año 2018 para analizar y recabar esta información pues es el primer año de aplicación obligatoria de la Ley 11/2018 en España desde el 1 de enero. En primer lugar, realizaremos un análisis descriptivo del tipo de información de sostenibilidad que se incluye en la información financiera de estas empresas, clasificándola no solo por temas, sino también por tipo de información emitida. Seguidamente transformaremos la información revelada sobre cada temática en dos índices globales, uno por empresa, y otro por temática. Concluimos que las temáticas de medio ambiente y empleados de la empresa son sobre las que tradicionalmente se ha publicado más información por parte de las empresas, con una gran profusión de información de tipo narrativo, pero que distan de llegar a los máximos posibles. Podemos así afirmar que la información de sostenibilidad no es algo ajeno a la información financiera tradicional de las empresas, y por ello no es algo desconocido para los profesionales. Es un área de actividad de futuro que además juega un papel muy importante para completar el reporte empresarial y mejorar la transparencia y la comunicación con los grupos de interés de las empresas.Nowadays we are witnessing in Europe to an important discussion about normalization of non financial or sustainability reporting. There must be borne in mind that there aspects of non-financial information that are included in traditional financial information. For this reason we analyze in this paper if there are non-financial data included in the financial statements without taking into account the non-financial information statement. We have focused the study on Spanish com panies listed in 2018 on the main stock exchange index: Ibex 35. The database is composed by data referred to the different aspects required by Directive 2014/95 obtained from their financial statements excluding the non-financial information statement if it is there. The year of listing is 2018 because it is the first one when it was compulsory in Spain to elaborate non-financial statement according to Law 11/2018 since 1st January. Firstly we do a descriptive analysis of non-financial information published in financial statements, classifying it by subjects and by type of information. Secondly we code this qualitative information into a categorical one to create two disclosure indexes, one by company and the other one by subject. We conclude that envi ronmental and human resources disclosure are the most frequently published. So, we can point out that sustainability information is far from being something new in the company reporting and for the professionals. It is an area for future professional activity that plays an important role to improve transparency and satisfy informative needs of stakeholders

Protective Effect of Red Algae (Rhodophyta) Extracts on Essential Dietary Components of Heat-Treated Salmon

Salmon paste contains nutritious components such as essential fatty acids (EPA, DHA), vitamin E and astaxanthin, which can be protected with the addition of red algae extracts. Phenolic extracts were prepared with an ethanol: water mixture (1:1) from the red seaweeds Gracilaria chilensis, Gelidium chilense, Iridaea larga, Gigartina chamissoi, Gigartina skottsbergii and Gigartina radula, obtained from the Pacific Ocean. Most algae had a high content of protein (>7.2%), fiber (>55%) and β-glucans (>4.9%), all expressed on a dry weight basis. Total polyphenols (TP), total flavonoids (TF), antioxidant (DPPH, FRAP) and antibacterial power of the extracts were measured. In addition, the nutritional components of the algae were determined. Results showed that the content of TP in the six algae varied between 2.6 and 11.3 mg EAG/g dw and between 2.2 and 9.6 for TF. Also, the extracts of G. skottsbergii, G. chamissoi, G. radula and G. chilensis showed the highest antiradical activity (DPPH, FRAP). All samples exhibited a low production of primary oxidation products, and protection of the essential components and the endogenous antioxidants tocopherols and astaxanthin, particularly in the case of G. skottsbergii, G. chamissoi, G. radula and G. chilensis. Furthermore, all algae had inhibitory activity against the tested microorganisms, coincident with their antioxidant capacity. Results show that the extracts may have future applications in the development and preservation of essential dietary components of healthy foodsS