Software Design Guidelines for Usability

For years, the Human Computer Interaction (HCI) community has crafted usability guidelines that clearly define what
characteristics a software system should have in order to be easy to use. However, in the Software Engineering (SE)
community keep falling short of successfully incorporating these recommendations into software projects. From a SE
perspective, the process of incorporating usability features into software is not always straightforward, as a large number
of these features have heavy implications in the underlying software architecture. For example, successfully including an
“undo” feature in an application requires the design and implementation of many complex interrelated data structures and
functionalities. Our work is focused upon providing developers with a set of software design patterns to assist them in the
process of designing more usable software. This would contribute to the proper inclusion of specific usability features
with high impact on the software design. Preliminary validation data show that usage of the guidelines also has positive
effects on development time and overall software design quality

Modulación del tamaño de partícula de redes metal orgánicas de Terbio y Erbio para su aplicación como trazadores celulares

En esta investigación se realizó la síntesis de dos redes metal orgánicas formadas por el ligante orgánico 1,4-bencenodicarboxilico (BDC) y los iones Tb³⁺ y Er³⁺ como centros metálicos, dichas MOFs se obtuvieron mediante la agitación a temperatura ambiente de los precursores. Adicionalmente se realizó la síntesis de Tb₂BDC₃ mediante microondas y un posterior tratamiento térmico a 400 °C; mediante el análisis de sus características estructurales se observó que hay un cambio importante en el tamaño de cristal influenciado por el método de síntesis; sin embargo, esto no influye en las bandas de emisión luminiscente de dicho material ya que presentan la misma intensidad. Posteriormente, las MOFs obtenidas mediante agitación a temperatura ambiente fueron sometidas a un tratamiento ultrasónico durante tiempos de 5, 10 y 15 min con la finalidad de reducir el tamaño de partícula. En el análisis de Tb₂BDC₃ se observó que hay una disminución en el tamaño de cristal y de partícula debido a la sonicación; además el estudio de las propiedades ópticas muestra que hay un incremento en la intensidad en los espectros de excitación y emisión. Para el caso de Er₂BDC₃ en el análisis estructural se observa la misma disminución en el tamaño de cristal al ser sometido al tratamiento ultrasónico; sin embargo, en las propiedades ópticas no se observa algún cambio en la intensidad de absorción. Adicionalmente se realizaron pruebas de estabilidad en medios: acuoso, amortiguadores de fosfato, medio de cultivo celular y medios de cultivo celular suplementado con un 10 % de suero fetal bobino, medios usados para pruebas biológicas. Con dichas pruebas se determinó que ambas MOFs son estables en dichos medios; de hecho, en el caso de la Er₂BDC₃ se observó mediante DRX que su estructura es muy parecida a la estructura reportada para Tb₂BDC₃ al estar en presencia de cada uno de los medios. Mediante ensayos de azul Alamar se determinó que ambas MOFs no alteran la proliferación de las células HaCaT, una línea celular de queratinocitos humanos obtenidos a partir de la piel humana; lo que sugiere que las MOFs pueden ser usadas en aplicaciones biológicas dada su baja citotoxicidad.In this research, the synthesis of two metal organic frameworks obtained by the organic linker 1,4-benzenedicarboxylic (BDC) and the Tb³⁺ and Er³⁺ ions as metal centers were carried out. The MOFs were obtained by stirring the precursors at room temperature. Additionally, the synthesis of Tb₂BDC₃ was carried out by means of microwaves and a subsequent thermal treatment at 400 °C; through the analysis of its structural characteristics an important change in the crystal size was observed, influenced by the synthesis method. However, this does not influence the luminescent emission bands of MOF material since they present the same intensity. Subsequently, the MOFs obtained by stirring at room temperature were treated by an ultrasonic processing for times of 5, 10 and 15 min in order to reduce the particle size. In the analysis of Tb₂BDC₃ a decrease in crystal and particle size was observed, due to the sonication; in addition, the study of optical properties shows that there is an intensity increase in the excitation and emission spectra. For the case of Er₂BDC₃, in the structural analysis, the same decrease in crystal size is observed when subjected to ultrasonic treatment; however, in optical properties no change in absorption intensity is observed. Additionally, stability tests were carried out in media: aqueous, phosphate buffers, cell culture medium and cell culture media supplemented with 10 % bovine fetal serum, all of them used for biological assays. Results in these tests indicated that both MOFs are stable in aqueous media; in fact, in the case of Er₂BDC₃, it was observed that its structure is very similar to structure reported for Tb₂BDC₃ when it is in the presence of each of the media. By means of analyzing the Alamar blue assays, it was determined that both MOFs do not alter the proliferation of HaCaT cells, a human keratinocyte cell line obtained from human skin, which suggests that MOFs can be used in biological applications because of their low toxicity.Investigación realizada con el apoyo del Programa Nacional de Posgrados de Calidad del Consejo Nacional de Ciencia y Tecnología (CONACYT)

Quines empreses han aguantat millor la crisi, les empreses familiars o les no familiars?

En aquest estudi es porta a terme un anàlisi comparatiu sobre l’evolució de l’estructura econòmica i financera que presenten les empreses familiars i no familiars de Catalunya en un context d’intensa crisi econòmica. La seva finalitat és poder donar resposta a dos qüestions principals: identificar les característiques diferencials de l’EF respecte a l’EnF i comprovar si aquestes característiques diferencials han permès a les EF aguantar millor la crisi econòmica

Productivity and value added distribution in family-owned businesses

Objective: Identify similarities and/or differences in the distribution of Value Added characterizing family businesses as opposed to non-family held firms, and analyse productivity by linking the distribution of the wealth generated by the company to a variety of related agents or stakeholders (employees, providers of loan capital, and shareholders). Design/methodology: A data series consisting of VA distribution in a sample of 8,609 Spanish companies, of which 5,109 are family firms and another 3,500 companies which are not, for the period comprising 2008 to 2013 was employed for this study. The data from the financial statements pertaining to these companies was taken from the SABI system (a privately-funded database analysing the financials of Spanish and Portuguese firms, operated by INFORMA, SA), selecting only those companies that employ standardized financial reporting practices. Findings and results: The work shows the existence of significant differences between family and non-family businesses in the distribution of value added among the different stakeholders. Given that, although both types of company spend most of the value added to remunerate staff, the family company spends a higher proportion thereof on self-financing as compared to non-family businesses, which spend a higher percentage on the remuneration of firm ownership. On the other hand, the lower labour productivity of family businesses is apparent, a result that can be explained both by the lower staff monetary remuneration, as well as the use of production technologies that are also less capital-intensive. Limitations: The study included only medium and large companies. These are companies that report financial statements offering more disaggregated data (through use of the standard forms). This owes to the legal requirement of these companies to file a cash flow statement, a necessary source for deriving information on dividends paid by the company. Added value: This is the first study in which the workings of added value are used to analyse the presence of measurable management differences in a large sample of companies using family ownership as the main criteria for differentiation

The influence of the CEO in listed family businesses

Purpose: Our objective is to analyze the influence that the type of CEO has on the management of listed family businesses in Spain, distinguishing between whether the CEO is a family member or not. The study mainly focuses on his/her influence on levels of profitability. Design/methodology: During de period from, 2012 to 2016, with data coming from Iberian Balance Sheet Analysis System (SABI) database. To analyze the effects of the CEOs on family businesses, we carried out two kinds of analyses. First, a univariate analysis that allowed us to identify differences regarding profitability, financial structure, growth, and dividend payout policies, and secondly, a linear regression model to see the influence—as well as the effect and significance—that variables, including the type CEO, had on profitability. Findings: Our results show the existence of a double effect on the profitability of family businesses of having an outside CEO. First, there is a statistically significant negative effect that is derived from the non-family CEOs’ increased propensity to take on debt, and secondly, there is a positive causal effect on businesses’ profitability that has to do with the different management styles that outside CEOs bring to the table, as they are more focused on profits. The results support the importance of having non-family CEOs in listed family businesses in Spain. Research limitations/implications: Our study focused on family businesses listed on the Spanish stock market, which means that the number of companies that were analyzed was reduced and the results cannot be extended to other kinds of businesses. However, this fact did enable us to get more high-quality data and focus on a specific field that was appropriate for considering the problem we proposed. Originality/value: While many studies have compared the performance of family businesses with that of non-family businesses, few have considered that family businesses are not homogeneous and that they have different management styles. And, These styles are determined by the type of CEO that is leading the company; this fact is analyzed empirically in this article.This work was supported by The Spanish Ministry of Economy and Competitiveness under Research Project ECO2016-79392-P; and the Institute of Social and Territorial Development (INDEST)

How much corporate taxes are paying Catalan family firms? Analysis of accrued and effective tax rates

Objecte: Determinar quin és l’impost de societats que paguen les empreses familiars catalanes, i observar així si aquestes suporten una major pressió fiscal respecte a les empreses no familiars com a conseqüència de la seva aversió al risc, i per tant, d’una menor agressivitat fiscal. Disseny/metodologia: S’ha calculat el tipus impositiu que han suportat durant el període 2008-2013 una mostra de 382 empreses catalanes grans i mitjanes que sempre han obtingut beneficis durant els darrers deu anys. Aquest tipus impositiu s’ha calculat a través de dos estimadors, per una banda el tipus meritat, tradicionalment utilitzat en aquest tipus d’estudis, i per altra banda el tipus efectiu, que proporciona una mesura més real del que realment han pagat les empreses. Aportacions i resultats: Els resultats obtinguts mostren que les empreses familiars suporten uns majors tipus impositius, tant meritats com efectius respecte a les no familiars. No obstant, aquest resultat no es pot generalitzar per al conjunt d’empreses, ja que si bé és cert que les grans empreses familiars són les que suporten una major càrrega fiscal, el caràcter familiar de l’empresa no exerceix influència significativa entre les empreses acollides al règim especial per a empreses de reduïda dimensió. Limitacions: En l’estudi no s’ha contemplat la influència que altres variables poden exercir sobre l’impost de societats, tals com l’endeutament, la intensitat de l’immobilitzat o el creixement de la companyia entre altres. Per altra banda, en el càlcul de l’impost efectivament pagat per les empreses de reduïda dimensió s’ha considerat un tipus genèric del 25%, sense considerar (per falta d’informació disponible) que en aquestes empreses, la base imposable que excedeix de 300.000€ grava al 30%. Valor afegit: En la literatura són molt pocs els estudis que han analitzat si l’aversió al risc, tret característic de les empreses familiars, pot ser un factor determinant de la seva agressivitat fiscal. A més, en aquest estudi, no només s’ha estimat el tipus meritat (tradicionalment utilitzat en la literatura), si no també el tipus efectiu, que a partir de les dades que proporciona el NPCG (actius i passius fiscals) permet estimar d’una manera més precisa l’impost que realment paguen les empreses.Purpose: The aim of this study is determine which corporate tax rate is paid by Catalan family firms, and analyze if these companies support a greater tax burden compared to non-family firms as a consequence of their risk aversion and, hence, due to a lower fiscal aggressiveness. Design/methodology/approach: We have estimated the corporate tax rates supported by Catalan firms during the period 2008-2003. We have used a sample of 382 large and medium-sized firms which have always obtained profits over the past ten years. This tax rate has been calculated using two estimators, the accrued rate, traditionally used in the literature, and the effective rate, which provides a more realistic measure of what companies actually paid. Findings: Results show that family firms support higher corporate tax rates, both accrued and effective rates, than non family firms. However, this result can not be generalized for the entire sample, because while it is true that large family firms support greater tax rates, the family nature of a company does not significantly influence in those companies included in the special regime for small-sized companies. Research limitations/implications: In this study we have not considered the influence that other variables could have on corporate tax rates, such as leverage, capital intensity, growth, among others. On the other hand, to calculate the effective tax rate paid by companies included in the special regime for small-sized companies we have used a 25% tax rate without considerer (due to the lack of available information) that for this companies, a 30% tax rate is applied for the tax base that exceeds 300.000€. Originality/value: There are only a few studies in the literature which analyze if risk aversion, characteristic from family firms, could be a determinant factor of their fiscal aggressiveness. In addition, in this study we have not only estimated the accrued tax (typically used in the literature), but also the effective tax rate, which using data provided by the new general accounting plan allows us to estimate more precisely the tax actually paid.Peer Reviewe