Contabilidad, información y control en un contexto de actividades económicas diversificadas en la edad moderna: el monasterio de silos y su sofisticado sistema contable. (Accountancy, information and control in a context of diversified economic activities during the ancien régime: the monastery of silos and its sophisticated accounting system).

El artículo permite observar el complejo sistema contable utilizado por los monjes benedictinos del Monasterio de Silos (Burgos, España) durante la Edad Moderna, así como mostrar su utilidad para el registro y control de las variadas actividades económicas que de forma eficiente llevó a cabo. La riqueza documental del Archivo del Monasterio de Silos, en cuanto a Libros de Cuentas se refiere, ha permitido el análisis, cuantificación e interpretación de dicha actividad. Se obtienen resultados globales acerca de la importancia absoluta y relativa del conjunto de aportaciones que contribuyeron al desarrollo económico del Monasterio y su entorno desde finales del siglo XVII hasta principios del XIX. El trabajo incluye el desglose de los diferentes tipos de ingresos existentes, tanto los procedentes de la administración y gestión económica de los bienes propiedad del Monasterio: rentas de los censos, rentas de las tierras cedidas en explotación y productos de tierras y ganados obtenidos mediante la explotación directa, como los procedentes de su condición eclesiástica y actividad religiosa: diezmos, sacristía y extraordinarios. Igualmente, se analizan las aplicaciones a las que fueron destinados los flujos financieros procedentes de los ingresos y se vierte la síntesis de los resultados obtenidos. The paper enables to observe the complex bookkeeping system practiced by the Benedictine monks of the Monastery of Silos (Burgos, Spain) during the Ancien Régime, and to show the utility for the efficient register and control of a variety of economic activities. The high quality of the information contained in the Account Books of the Monastery of Silos has made possible the analysis, quantification and interpretation of this activity. The economic development which the Monastery and its surroundings underwent from the end of the XVIII Century up to the beginning of the XIX Century was enabled by a complex of contributions. This paper presents an itemized breakdown of the different types of income arisen from the exploitation, administration and economic management of the assets held by the Monastery. Thanks to it, it is possible to determine the absolute and relative importance of each of them. Interest of credit loans or Censos, rental fees for arable land given in leasing, as well as direct returns of the direct exploitation of land and livestock constituted the main sources of income. Income provided by the ecclesiastical condition of the monks and by their religious activities: tithes, sacristy donations and extraordinary gifts, had also great importance. The use of he funds raised is analyzed with the same care, providing a detailed summary of the funds applications.Economía monástica, historia de la contabilidad, siglos XVII y XVIII. History, monastic accounting, expropriation of monasteries’ properties,17th and 18th centuries, Spain.

Contabilidad, información y control en un contexto de actividades económicas diversificadas en la edad moderna: el Monasterio de Silos y su sofisticado sistema contable

The paper enables to observe the complex bookkeeping system practiced by the Benedictine monks of the Monastery of Silos (Burgos, Spain) during the Ancien Régime, and to show the utility for the efficient register and control of a variety of economic activities. The high quality of the information contained in the Account Books of the Monastery of Silos has made possible the analysis, quantification and interpretation of this activity. The economic development which the Monastery and its surroundings underwent from the end of the XVIII Century up to the beginning of the XIX Century was enabled by a complex of contributions. This paper presents an itemized breakdown of the different types of income arisen from the exploitation, administration and economic management of the assets held by the Monastery. Thanks to it, it is possible to determine the absolute and relative importance of each of them. Interest of credit loans or Censos, rental fees for arable land given in leasing, as well as direct returns of the direct exploitation of land and livestock constituted the main sources of income. Income provided by the ecclesiastical condition of the monks and by their religious activities: tithes, sacristy donations and extraordinary gifts, had also great importance. The use of he funds raised is analyzed with the same care, providing a detailed summary of the funds applications. The research concludes with a reflexion on the accounting procedures used by the Silos monks and their functions and evolution, comparing these features with the ones showed in other institutions. Special attention is paid to the diversifying of accounting practices according to the nature of the economic transactions recorded as well as to their influence on the creation of patrimony. Finally, the role of the Monastery of Silos as and economic and social agent keeping a permanent interest to participate in the market and in economic life is thoroughly analyzed. The research has been based on the records of following books: Libro de Mayordomia (Cellarer Book), Libro Borrador (Journal), Libro Deposito (Deposits Book), Libro de Censos (Long Term Loans Book), Libro de Obras (Building Works Book) and Libro de Granería (Granary Book), books that have survived for the whole period analyzed. The several circumstances that, after the general expropriation of Spanish monasteries’ properties in 1835, led to the recovery of the Silos account books, provide this study with an exceptional value, due to fact that normally the Spanish monasteries do not keep a wide and complete set of their account books.El artículo permite observar el complejo sistema contable utilizado por los monjes benedictinos del Monasterio de Silos (Burgos, España) durante la Edad Moderna, así como mostrar su utilidad para el registro y control de las variadas actividades económicas que de forma eficiente llevó a cabo. La riqueza documental del Archivo del Monasterio de Silos, en cuanto a Libros de Cuentas se refiere, ha permitido el análisis, cuantificación e interpretación de dicha actividad. Se obtienen resultados globales acerca de la importancia absoluta y relativa del conjunto de aportaciones que contribuyeron al desarrollo económico del Monasterio y su entorno desde finales del siglo XVII hasta principios del XIX. El trabajo incluye el desglose de los diferentes tipos de ingresos existentes, tanto los procedentes de la administración y gestión económica de los bienes propiedad del Monasterio: rentas de los censos, rentas de las tierras cedidas en explotación y productos de tierras y ganados obtenidos mediante la explotación directa, como los procedentes de su condición eclesiástica y actividad religiosa: diezmos, sacristía y extraordinarios. Igualmente, se analizan las aplicaciones a las que fueron destinados los flujos financieros procedentes de los ingresos y se vierte la síntesis de los resultados obtenidos. El apartado de conclusiones conduce a reflexionar sobre los procedimientos contables utilizados -su comparación con los de otras instituciones, su función, su ausencia de cambios, etc.-, sobre las operaciones económicas registradas y su incidencia en la formación del patrimonio, y, finalmente, sobre el papel de esta institución como agente económico y social interesado en seguir interviniendo en el mercado y la vida económica. Este análisis se ha podido efectuar a partir de los registros y anotaciones efectuadas en los libros denominados: Libro de Mayordomía, Libro Borrador, Libro Depósito, Libro de Censos, Libro de Obras y Libro de Granería o Libro del Granero, los cuales se conservan íntegramente para la totalidad del período analizado. El conjunto de circunstancias que, tras la expropiación de los bienes del monasterio en 1835,  permitieron la recuperación de los libros de cuentas, confiere a este estudio un valor excepcional, dada la inexistencia de series tan amplias y completas pertenecientes a monasterios españoles que al igual que el Monasterio de Silos estuvieron efectados por las sucesivas desamortizaciones durante el siglo XIX

La actividad financiera del Monasterio de Silos en el siglo XVIII a la luz de sus libros de cuentas

The article, after summarising the characteristics of the economic governance of monasteries, analyses the financial activity of the Silos Monastery throughout the 17th and 19th centuries, and more specifically in the period 1665-1835. The wealth of documentation in the form of its Accountancy Books allows one to compare, analyse, interpret and quantify this activity. We have been able to draw conclusions as to the absolute and relative importance of this activity as part of the overall development of the Monastery and its environs during the period mentioned. Firstly, we carried out a thorough analysis of the main financial operation associated with much of the free lay property, namely the granting and redemption of mortgages implemented through "censos" (a kind of early mortgage loan). This information is to be found in the records of the Libro de Censos and their corresponding notarial public deeds in the Archive. In the same way, to determine the contribution and degree of significance of this financial activity in relation to the Monastery's total income, we have studied the different types of income existing, both from the economic administration and management of the Monastery's property - income from the "censos", income from land rented out for farming, and income obtained by direct exploitation of land and livestock by the Monastery itself, as well as income from the ecclesiastic and religious work of the Monastery -tithes, sacristy and extraordinary income-. This analysis was done by studying the records and notes made in the Cellarar's Book and the Deposit Book. Finally we offer reasons to explain why this ecclesiastic institution performed a permanent financial activity as well as the causes which induced peasants to get into debt.El artículo, tras sintetizar las características del gobierno de los monasterios benedictinos, respecto a su actividad económica en general, analiza la actividad financiera desarrollada por el Monasterio de Silos en la Edad Moderna, y más en concreto durante el período comprendido entre 1665-1835. La riqueza documental de su Archivo, en cuanto a Libros de Cuentas se refiere, ha permitido el análisis, cuantificación e interpretación de dicha actividad. Se han podido extraer conclusiones acerca de la importancia absoluta y relativa de la misma en el conjunto de aportaciones que contribuyeron al desarrollo económico del Monasterio y su entorno durante el mencionado periodo. Para ello, en primer lugar, se ha analizado la principal operación financiera vinculada a una buena parte de la propiedad laica libre, cual fue la concesión y redención de créditos hipotecarios mediante censos. Esta información se ha extraído de los registros del Libro de Censos y sus correspondientes escrituras públicas notariales conservadas en el Archivo. Igualmente, y con el propósito de determinar la contribución y representatividad de esta actividad financiera sobre el total de rentas del Monasterio, se han estudiado los diferentes tipos de ingresos existentes, tanto los procedentes de la administración y gestión económica de los bienes propiedad del Monasterio –rentas de los censos, rentas de las tierras cedidas en explotación y productos de tierras y ganados obtenidos mediante la explotación directa-, como los procedentes de su condición eclesiástica y actividad religiosa –diezmos, sacristía y extraordinarios-. Este análisis se ha podido efectuar a partir de los registros y anotaciones efectuadas en los Libros de Mayordomía y Depósito. Por último, tras revisar los Libros de Consejos, seargumentan las razones que podrían justificar la permanencia de la actividad financiera en esta institución eclesiástica, así como las causas que pudieran explicar la necesidad de endeudamiento de los campesinos

Contribución de los Monasterios benedictinos de la Congregación de San Benito de Valladolid a la Hacienda Real de Castilla, a la luz de algunos de sus registros contables. Época moderna

This paper opens with a presentation of the fiscal panorama of the XVII and XIX C. from the institutional perspective of the Hacienda Pública or Royal Treasury, upon which a clear picture is formed of the way in which the ecclesiastical classes in general, and the Monasteries of the Congregation of Saint Benedict of Valladolid in particular, paid their fiscal contributions. In the light of the accounting information belonging to these monasteries - regulated by the norms laid down in the Constitutions of the Congregation -, their accounting records are subsequently analyzed and their links with different accounting entries that affected Church-State relations. The convergence of both sections leads to a set of conclusions that reflect on the use made in the Benedictine monasteries of the accounts information in order to justify their economic contribution to society, which enabled them to negotiate the petitions made by the State for funds, in an attempt to preserve their existing privileges and assets and to continue their active economic role.El trabajo presenta en primer lugar el panorama fiscal de los siglos XVII a XIX desde el punto de vista institucional de la Hacienda Pública, a partir del cual se concreta en qué forma contribuía el estamento eclesiástico en general y los Monasterios de la Congregación de San Benito de Valladolid en particular. A la luz de la documentación contable perteneciente a estos monasterios -la cual se encontraba regulada por las normas contenidas en las Constituciones de la Congregación-, se analizan sus registros contables y su vinculación con las diferentes partidas que afectaron a las relaciones Iglesia Estado. La confluencia de ambas partes conduce en el apartado de conclusiones a reflexionar sobre la utilidad de la información contable en los monasterios benedictinos para justificar su contribución económica a la sociedad, y poder así regatear las peticiones de fondos que se les requerían por parte del Estado, tratando de preservar los privilegios y bienes adquiridos y seguir interviniendo en la vida económica

Clinical governance of patients with acute coronary syndromes

Aims Using the principles of clinical governance, a patient-centred approach intended to promote holistic quality improvement, we designed a prospective, multicentre study in patients with acute coronary syndrome (ACS). We aimed to verify and quantify consecutive inclusion and describe relative and absolute effects of indicators of quality for diagnosis and therapy. Methods and results Administrative codes for invasive coronary angiography and acute myocardial infarction were used to estimate the ACS universe. The ratio between the number of patients included and the estimated ACS universe was the consecutive index. Co-primary quality indicators were timely reperfusion in patients admitted with ST-elevation ACS and optimal medical therapy at discharge. Cox-proportional hazard models for 1-year death with admission and discharge-specific covariates quantified relative risk reductions and adjusted number needed to treat (NNT) absolute risk reductions. Hospital codes tested had a 99.5% sensitivity to identify ACS universe. We estimated that 7344 (95% CI: 6852-7867) ACS patients were admitted and 5107 were enrolled-i.e. a consecutive index of 69.6% (95% CI 64.9-74.5%), which varied from 30.7 to 79.2% across sites. Timely reperfusion was achieved in 22.4% (95% CI: 20.7-24.1%) of patients, was associated with an adjusted hazard ratio (HR) for 1-year death of 0.60 (95% CI: 0.40-0.89) and an adjusted NNT of 65 (95% CI: 44-250). Corresponding values for optimal medical therapy were 70.1% (95% CI: 68.7-71.4%), HR of 0.50 (95% CI: 0.38-0.66), and NNT of 98 (95% CI: 79-145). Conclusion A comprehensive approach to quality for patients with ACS may promote equitable access of care and inform implementation of health care delivery. Registration ClinicalTrials.Gov ID NCT0425553

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Jet size dependence of single jet suppression in lead-lead collisions at sqrt(s(NN)) = 2.76 TeV with the ATLAS detector at the LHC

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Measurement of χ c1 and χ c2 production with s√ = 7 TeV pp collisions at ATLAS

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Single hadron response measurement and calorimeter jet energy scale uncertainty with the ATLAS detector at the LHC

The uncertainty on the calorimeter energy response to jets of particles is derived for the ATLAS experiment at the Large Hadron Collider (LHC). First, the calorimeter response to single isolated charged hadrons is measured and compared to the Monte Carlo simulation using proton-proton collisions at centre-of-mass energies of sqrt(s) = 900 GeV and 7 TeV collected during 2009 and 2010. Then, using the decay of K_s and Lambda particles, the calorimeter response to specific types of particles (positively and negatively charged pions, protons, and anti-protons) is measured and compared to the Monte Carlo predictions. Finally, the jet energy scale uncertainty is determined by propagating the response uncertainty for single charged and neutral particles to jets. The response uncertainty is 2-5% for central isolated hadrons and 1-3% for the final calorimeter jet energy scale.Comment: 24 pages plus author list (36 pages total), 23 figures, 1 table, submitted to European Physical Journal