931 research outputs found
Management Behaviour on Dividend Payouts: An Overview of the Spanish and British Quoted Corporations
This paper describes the management behaviour of Spanish and British quoted corporations on setting company dividend payouts. To do so, the author surveys CFOs in the two countries to capture their views about dividend policy relevancy; the factors that drive their dividend decisions and the determinants of their dividend payouts.
The findings show that managers stress the importance of dividend policy in the firm's value and give the strongest support to the signalling and 'bird-in-the-hand' explanations. They provide however, very little support for the Agency and Tax Issues. Whereas managers in the UK show the highest level of uncertainty in the Clientele effect, Spanish respondents agree with it. The paper does not capture the Behavioural approach.
Although in general terms respondents show similar patterns of behaviour, the author finds important differences in aspects of corporate governance and legal tax systems that help to determine whether such behaviour fits into the country's traits and the finance literature
Assessment of risks associated with extreme climate events in small-scale bivalve fisheries: conceptual maps for decision-making based on a review of recent studies
Extreme climate events, such as heatwaves and torrential rain, affect the physiology and functioning of marine species, especially in estuarine habitats, producing severe ecological and socioeconomic impacts when the affected species support important fisheries, such as artisanal shellfisheries. Studies of the impact of sudden decreases in salinity and increases in temperature were reviewed with the aim of producing comprehensive conceptual maps to aid the management of fisheries of the native clams Ruditapes decussatus and Venerupis corrugata, the introduced Ruditapes philippinarum, and the cockle Cerastoderma edule in Galicia (NW Spain). The maps show the effects on mortality, scope for growth, ability to burrow, changes in gonad development or predation risk. While V. corrugata will generally be more affected by low salinity (5 to 15) or high temperature (30 °C) during only two tidal cycles, C. edule populations may recover. Both species are also expected to become more vulnerable to predators. The clams R. philippinarum and R. decussatus will be more resistant, unless extreme events occur after massive spawning episodes; however, the presence of the intertidal seagrass Zostera noltei may buffer the negative effects of high sediment temperature on the growth of some species, such as R. decussatus. Finally, recommendations for assessing climate risk and designing management actions for shellfisheries are given.Ministerio de Economía y Competitividad | Ref. CTM2014-51935-RXunta de Galicia-FEDER | Ref. GRC2013 004Xunta de Galicia-FEDER | Ref. ED431C 2021/4
Distribution and organization of materials and spaces in the kindergarten classroom learning to optimize knowledge emphasizing skills and attitudes
En el diseño del currículo de Educación Infantil la metodología, concretamente la organización espacial y material resulta fundamental en el proceso de enseñanza aprendizaje de los niños y niñas, ya que éstos pueden favorecer (si se realiza de manera adecuada) o dificultar dicho proceso de adquisición de conocimientos, habilidades y actitudes para el desarrollo personal del alumnado. Es por ello, por lo que éste artículo va dirigido a los docentes como guía, orientación y reflexión sobre éste aspecto en la planificación de su práctica docente en una aula de Educación Infantil, siguiendo las orientaciones marcadas en el marco legislativo actual.In designing the curriculum of Primary Education methodology, specifically the spatial organization and equipment it is essential in the process of learning of children, since they may favor (if done properly) or hinder the process of acquisition knowledge, skills and attitudes for personal development of students. That is why, so this article is intended as a guide for teachers, guidance and reflection on this aspect in planning their teaching in a kindergarten classroom, following the guidelines marked in the current legislative framework
childhood education and justice
Es imprescindible dar a conocer la justicia social desde los primeros años de vida, ya que en esta etapa es en la que se inculcan algunos valores morales que perdurarán a lo largo del proceso de desarrollo de los niños/as. Para contemplar la justicia social desde la etapa de la educación infantil tendremos que tener en cuenta una serie de factores para que este tipo de justicia educativa deje de convertirse en utopía y pase a ser parte de una realidad.It is essential to publicize the social justice since the early years of life, because at this stage is in some moral values that will last throughout the development process of children are inculcated. To contemplate the social Justice from the stage of early childhood education have to take into account a number of factors for this type of educational justice utopia become longer and becomes part of a reality
Degradabilidad ruminal in siyu de granos de maíz de genotipos contrastantes en bovinos
The rumen digestion of three maize hybrids with contrasting characteristics: flint (PROZEA 33), semi dent (AW 190 mg) and dent (CL 849 EXP), presented in the form of whole grains and three milling fractions, was evaluated. Each material was incubated in the rumens of 3 Hereford steers, fitted with rumen cannulaes, in nylon bags, for 3, 6, 9, 12, 24 and 48 hours for the three fractions, and 48 hours only for whole grain. The information obtained was fitted by an exponential equation with lag time, and the results subjected to analysis of variance and compared by test of Tukey. The highest effective degradability (ED) (p<0.05) was that of the dent hybrid, followed by the semi dent and, finally, the flint hybrid, but the last two were not significantly different. The comparison between fractions shows that the highest ED was found in the smallest one (p<0.05), with no differences between the other two. The ED of the whole grains was very low for all hybrids. It is concluded that the particle size obtained by grinding and the hybrid type affect the rumen digestion of the maize grain, and that the whole grains of maize are poorly digested.Se evaluó la digestión ruminal de tres híbridos de maíz con características contrastantes: flint (PROZEA 33), semidentado (AW 190 MG) y dentado (EXP 849 CL), presentados en forma de grano entero y tres fracciones obtenidas de la molienda: (< 1mm; > 1mm <2mm; >2mm). Cada material fue incubado en el rumen de 3 novillos Hereford provistos de cánula ruminal, en bolsas de nylon, durante 3, 6, 9, 12, 24 y 48 horas para las tres fracciones y 48 horas solamente para el grano entero. La información obtenida fue ajustada mediante una ecuación exponencial con tiempo de retardo, y los resultados sometidos a análisis de varianza, y prueba de Tukey. La degradabilidad efectiva (DE) más alta (p<0.05) fue para el híbrido dentado, seguido por el semidentado y finalmente el flint, aunque estos dos últimos no mostraron diferencias significativas. La DE fue mayor en la fracción más fina, y similar en las otras dos. La degradabilidad ruminal de los granos de maíz enteros fue muy baja, para todos los híbridos. Se concluye que el tamaño de las partículas obtenidas por molienda y el tipo de híbrido utilizado afectan la digestión del grano de maíz, y que los granos enteros son pobremente digeridos
Estrategias para el diagnóstico de SARS-COV-2
Las pandemias han formado partede la historia de la humanidad, lapeste Justiniano, la peste negra, lavaricela-zóster (Herpesviridae), el sarampión(Paramyxoviridae), la gripeasiática y la gripe de Hong Kong (Orthomyxoviridae)y la pandemia de lainmunodeficiencia humana HIV (Retroviridae)son sólo algunos ejemplos.La actual pandemia COVID-19 haunido al ámbito científico para lograrmejorar las estrategias de deteccióntemprana y tratamiento de la infecciónocasionada por el virus SARSCoV-2, ya que el diagnóstico y manejotemprano son prioritarios y crucialespara contener el brote.Cuando los signos y síntomas de un paciente hacensospechar de COVID-19, el diagnóstico se basa en pruebasde detección de anticuerpos mediante pruebas serológicas(ELISA) y la confirmación de la presencia del virus.Sin embargo, el proceso comprendido desde la toma de lamuestra hasta la entrega del resultado puede demorarsede uno hasta más de cuatro días. Además de que es vital laconfirmación para el correcto tratamiento del paciente, lademora en éste puede afectar la respuesta y la posibilidadde recuperación, incrementando el riesgo de complicacioneshospitalarias. Por otra parte, una persona asintomáticao presintomática tiene el riesgo de diseminar elvirus y contagiar a otras personas, por lo que un diagnósticotemprano de la infección por SARS-CoV-2 es de vitalimportancia para el control de la enfermedad, identificarfocos de infección y controlar su propagación.Fil: Gallardo Blanco, Hugo. Universidad Autónoma de Nuevo León; MéxicoFil: Castañeda Cataña, Mayra Alejandra. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Ciudad Universitaria. Instituto de Química Biológica de la Facultad de Ciencias Exactas y Naturales. Universidad de Buenos Aires. Facultad de Ciencias Exactas y Naturales. Instituto de Química Biológica de la Facultad de Ciencias Exactas y Naturales; ArgentinaFil: Sánchez Dominguez, Celia Nohemí. Universidad Autónoma de Nuevo León; Méxic
Predation risk increases in estuarine bivalves stressed by low salinity
Financiado para publicación en acceso aberto: Universidade de Vigo/CISUGSalinity drops in estuaries after heavy rains are expected to increase in frequency and intensity over the next decades, with physiological and ecological consequences for the inhabitant organisms. It was investigated whether low salinity stress increases predation risk on three relevant commercial bivalves in Europe. In laboratory, juveniles of Venerupis corrugata, Cerastoderma edule, and the introduced Ruditapes philippinarum were subjected to low salinities (5, 10 and control 35) during two consecutive days and, afterwards, exposed to one of two common predators in the shellfish beds: the shore crab Carcinus maenas and the gastropod Bolinus brandaris, a non-indigenous species present in some Galician shellfish beds. Two types of choice experiment were done: one offering each predator one prey species previously exposed to one of the three salinities, and the other offering each predator the three prey species at the same time, previously exposed to one of the three salinities. Consumption of both predators and predatory behaviour of C. maenas (handling time, rejections, consumption rate) were measured. Predation rates and foraging behaviour differed, with B. brandaris being more generalist than C. maenas. Still, both predators consumed significantly more stressed (salinity 5 and 10) than non-stressed prey. The overall consumption of the native species C. edule and V. corrugata was greater than that of R. philippinarum, likely due to their vulnerability to low salinity and physical traits (e.g., thinner shell, valve gape). Increasing precipitations can alter salinity gradients in shellfish beds, and thus affect the population dynamics of harvested bivalves via predator–prey interactions.Ministerio de Economía y Competitividad | Ref. CTM2014-51935-RMinisterio de Economía y Competitividad | Ref. BES-2015-074211Xunta de Galicia | Ref. GRC2013-00
Maternal Exposure to a Brominated Flame Retardant and Genitourinary Conditions in Male Offspring
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