Examining dual accounting systems in Europe.

After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high quality financial reporting and an orientation of accounting toward the fulfilment of regulatory needs in these countries. Specifically, using accounting quality as an indicator of the focus of accounting on capital providers' needs, we compare accounting quality between countries permitting and prohibiting the use of IFRS in individual financial statements. Consistent with our expectations, we find that countries requiring the use of local standards in the preparation of legal entity financial statements exhibit a significantly lower level of accounting quality, both prior to and after IFRS adoption. We interpret these results as evidence that these countries have local standards more oriented toward the satisfaction of regulatory needs, rather than investors' needs. Furthermore, since differences in accounting quality persist after the implementation of IFRS, results suggest that firms in these countries face a lower demand for high quality financial reportingIFRS endorsement; Accounting quality; Value relevance; Domestic GAAP;

Papel de la biblioteca y del bibliotecario en las Humanidades Digitales

As the Digital Humanities (HD) evolves, the role of libraries and librarians working in the field continues to develop. In this context, specialists in the field of university libraries, also known as links, are responsible for working with different disciplines, such as English or philosophy. In general, their work requires communicating with departments, providing bibliographic references and assisting in the development of research in a variety of formats, offering novelties, trends and collection management. Thus, these new functions may require the learning of new skills; thus, subject matter specialists working in the humanities are led to assume new roles as a result of interest in the digital humanities

Efecto de la adición de las lentes de contacto multifocales en la sensibilidad al contraste y la estereopsis. Estudio piloto

Las lentes de contacto (LC) multifocales pueden disminuir la función visual, atribuyéndose el efecto a factores como la refracción del sujeto, grado de presbicia, envejecimiento ocular, diseño de la LC, etc. Así mismo, el empleo de filtros amarillos parece mejorar la visión, sin que se haya descrito su efecto en LC multifocales. El objetivo de este estudio es analizar el impacto de la multifocalidad sobre la agudeza visual (AV), estereopsis y sensibilidad al contraste (SC) y compararlo con la monovisión, así como el efecto del filtro amarillo en la visión.Grado en Óptica y Optometrí