El potencial de la teoría cognitiva en la enseñanza de la contabilidad y auditoría

El artículo examina la asimilación de dos conceptos contables complejos: la imagen fiel (TFV) y el valor razonable (FV) en una muestra de estudiantes de Contabilidad Financiera. El objetivo es evaluar la opinión de los estudiantes sobre TFV y FV durante su educación y detectar si las percepciones cambian con su nivel académico y madurez. La metodología utilizada es una encuesta de opinión. Las respuestas obtenidas muestran que los estudiantes consideran que la TFV es un concepto superior a otros principios contables. Además, en el estudio se observa que las respuestas de los estudiantes dependen del nivel académico y la madurez. Por último, se considera que los postulados que establece la teoría cognitiva podrían servir a los instructores en materia de contabilidad y organismos reguladores para mejorar el proceso de aprendizaje así como la calidad de la información financiera.This paper examines the understanding of two complex accounting concepts: true and fair view (TFV) and fair value (FV) by students in Financial Accounting. The correct assimilation of these concepts is assessed as to whether there are differences in concept perception due to academic level and maturity. We use a survey to examine the perception and assimilation of the TFV and FV. The evidence suggests that accounting students consider that TFV is a superior accounting concept over other accounting principles. Additionally, the study identifies a pattern of change depending on the academic level and maturity of the participants. On discovering differences, a proposal is made to use the Cognitive Load Theory (CLT) by standard setters and instructors in accounting and auditing to improve the learning process and the quality of financial information.Ministerio de Innovación y Ciencia DER2009-09539 ECO2010-17463 ECO2010-21627 DER2012-33367 DER2015-67918PConsejería de Educacion y Ciencia Castilla-La Mancha POII10-0134-5011Universidad de Alcalá CCG20014/HUM-03

Sodium and Calcium Currents in Dispersed Mammalian Septal Neurons

Voltage-gated Na+ and Ca2+ conductances of freshly dissociated septal neurons were studied in the whole-cell configuration of the patch-clamp technique. All cells exhibited a large Na+ current with characteristic fast activation and inactivation time courses. Half-time to peak current at -20 mV was 0.44 +/- 0.18 ms and maximal activation of Na+ conductance occurred at 0 mV or more positive membrane potentials. The average value was 91 +/- 32 nS (approximately 11 mS cm-2). At all membrane voltages inactivation was well fitted by a single exponential that had a time constant of 0.44 +/- 0.09 ms at 0 mV. Recovery from inactivation was complete in approximately 900 ms at -80 mV but in only 50 ms at -120 mV. The decay of Na+ tail currents had a single time constant that at -80 mV was faster than 100 microseconds. Depolarization of septal neurons also elicited a Ca2+ current that peaked in approximately 6-8 ms. Maximal peak Ca2+ current was obtained at 20 mV, and with 10 mM external Ca2+ the amplitude was 0.35 +/- 0.22 nA. During a maintained depolarization this current partially inactivated in the course of 200-300 ms. The Ca2+ current was due to the activity of two types of conductances with different deactivation kinetics. At -80 mV the closing time constants of slow (SD) and fast (FD) deactivating channels were, respectively, 1.99 +/- 0.2 and 0.11 +/- 0.03 ms (25 degrees C). The two kinds of channels also differed in their activation voltage, inactivation time course, slope of the conductance-voltage curve, and resistance to intracellular dialysis. The proportion of SD and FD channels varied from cell to cell, which may explain the differential electrophysiological responses of intracellularly recorded septal neurons

[DEA100]. Avanzando en la implantación del dato único institucional

Datos Espaciales de Andalucía para escalas intermedias [DEA100], es el más amplio compendio de información geográfica disponible sobre el territorio andaluz. Su elaboración ha sido posible gracias al trabajo cooperativo de distintos organismos de la Junta de Andalucía. Representa, además, el ejemplo más tangible de la madurez alcanzada en su funcionamiento por el Sistema Cartográfico de Andalucía, estructura organizativa descentralizada, coordinada y cooperativa que comporta un modelo hasta ahora diferente para la gestión de la producción y difusión de la información geográfica en la Comunidad Autónoma andaluza. [DEA100] pone a disposición del usuario un repertorio de 152 capas vectoriales de información geográfica estructuradas en grandes apartados temáticos (medio físico, infraestructuras, ocupación y usos del suelo, patrimonio, equipamientos y servicios públicos, demarcaciones administrativas, etc.) que se completan con un conjunto de ficheros raster (imágenes de satélite, usos del suelo, modelo digital del terreno, sombreado orográfico…) y con la incorporación de una amplia base de topónimos. El resultado es una base de datos territorial actualizada y puesta al día que, más allá de una representación cartográfica del territorio andaluz, permite tanto la obtención de una gran variedad de mapas derivados y temáticos como la incorporación de sus datos a entornos SIG para su explotación y análisis, hecho que facilita las tareas de gestión de la propia administración pública (ayuda a la toma de decisiones, seguimiento de determinadas políticas), el conocimiento del territorio andaluz y el acercamiento de la información geográfica al ciudadanoSpatial data of Andalusia for intermediate scales [DEA100], is the more ample compendium of geographic information on Andalusian territory. Its elaboration has been possible thanks to the collaborative contribution of different organisms of Andalusian Government, being the most tangible example of the maturity reached by the Cartographic System of Andalusia, decentralized, coordinated and cooperative organizational structure that manages the production and diffusion of the geographic information in Andalusia. [DEA100] puts at the disposal of the user a repertoire of 152 vectorial layers of geographic information grouped in great thematic sections (half physical, infrastructures, occupation and uses of the ground, patrimony, equipment and public services, administrative demarcations, etc) that are completed with a set of raster files (satellite imageries, uses of the ground, terrain digital model, orographic shaded.) and with the incorporation of an ample of place-names base. The result is a territorial data base updated that, beyond a cartographic representation of Andalusian territory, allows so much the obtaining a great variety of derived and thematic maps like the incorporation from its data to SIG for its operation and analysis. This fact facilitates the tasks of management of the public administration (aid to the decision making, pursuit of determined political), the knowledge of Andalusian territory and the approach geographic information to the citizen

Del CMBD al Big Data en salud: un sistema de información hospitalaria para el siglo XXI

The Minimum Basic Data Set (MBDS) is a hospital information system of demographic type that has been developed in the National Health System (NHS) for over more than 25 years. The present study analyzes its evolution from its beginnings to latest version called the Register of Specialized Health Care (RSH-MBDS). This new model standardizing all activity at specialized level, both in hospitalization and ambulatory care in public and private sector, allowing to know about the operation of hospitals, care activity, pathologies treated, complexity and clinical approach and the costs involved. Clinical-administrative records, as is the case of RSH-MBDS, are a great opportunity for the exploitation of massive health data or big data, with the aim of being able to know in advance the incidence of diseases, their management and the different healthcare outcomes, in the entire NHS, as a separately or compared by hospitals or health centers. If the forecasts for the next years are fulfilled, large-scale data management could improve decision-making efficiency in the planning, evaluation and development of health systems, becoming the RSH-MBDS in the most relevant data source for the management of services, knowledge of the population health and epidemiological research

Thyrotropin-releasing-hormone (TRH) and its physiological metabolite TRH-OH inhibit Na+ channel activity in mammalian septal neurons

The interaction of thyrotropin-releasing hormone (TRH) and its physiological metabolite TRH-OH with Na+ channels was studied in enzymatically dissociated guinea pig septal neurons by using the whole-cell variant of the patch-clamp technique. In about 60% of the cells tested, the neuropeptides at concentrations between 0.01 and 2.5 ,uM produced a dose-dependent reversible attenuation of Na+ currents. With 2 ,uM TRH-OH, peak Na+ current amplitude was reduced by 20-50% (27 ± 8%, mean ± SD; n = 16), whereas at the same concentration TRH was approximately half as effective as TRH-OH. In the presence of the tripeptides, the voltage-dependent parameters of the Na+ current were unaltered. TRH-induced reduction of Na+ current amplitude was transient and recovered almost completely during maintained exposure to the peptides. In addition, the response to either TRH-OH or TRH decreased with repeated treatment. Our results demonstrate that neuronal Na+ channels can be modulated by naturally occurring neuropeptides

Spanish foreign direct investment, parent financial vulnerability and destination countries financial development: A panel data analysis

41 p.This paper evaluates the effects of destination country financial development (DCFD) on Spanish outward foreign direct investment (OFDI) stock position and gross flows to 127 countries from 75 activities considered at the division level over the period of 2008-2017. This time frame includes in Spain a period of credit restrictions to the private sector from 2008 to 2013, as banks faced liquidity stress which hurt their ability to lend. We applied a modified gravity model and a Poisson pseudomaximum likelihood estimator to illustrate how the effects of DCFD on Spanish OFDI decreased as the financial vulnerability (FV) at the parent level increased. By using time-varying measures of financial development and FV, we also show how the evolution of the leverage ratios at the parent level could have led to different financing responses in the destination countries, to the extent of making them statistically nonsignificant during the period of higher leverage and financial stress in Spain. Once the deleveraging process at the parent level was carried out, our results appear to show that Spanish foreign affiliates were able to undertake more investments by obtaining bank financing in the destination countries. This would help explain the change in the pattern of gross investment flows at the end of the study period, both by activities and by destination regions.Este trabajo evalúa los efectos del desarrollo financiero en los países de destino (DFPD) sobre la posición y los flujos brutos de inversión directa española en el exterior (IDEE) hacia 127 países por parte de 75 actividades consideradas a nivel de división durante el periodo 2008-2017. Este marco temporal incluye en España un periodo de restricciones crediticias al sector privado desde 2008 hasta 2013, en el que el sector bancario se enfrentó a tensiones de liquidez que perjudicaron su capacidad para realizar préstamos. Aplicamos un modelo de gravedad modificado y un estimador de pseudo máxima verosimilitud de Poisson para ilustrar cómo los efectos de la DFPD sobre la IDEE española disminuyeron a medida que aumentaba la de vulnerabilidad financiera (VF) a nivel de la matriz. Mediante el uso de medidas de desarrollo financiero y VF que variaban en el tiempo, también mostramos cómo la evolución de las tasas de apalancamiento a nivel de la matriz podría haber dado lugar a diferentes respuestas de la financiación en los países de destino, hasta el punto de hacerlas estadísticamente no significativas durante el período de mayor apalancamiento y estrés financiero en España. Una vez que se llevó a cabo el proceso de desapalancamiento a nivel de la matriz, nuestros resultados parecen indicar que las filiales españolas en el exterior pudieron acometer más inversiones obteniendo financiación bancaria en los países de destino. Esto ayudaría a explicar el cambio en el patrón de los flujos brutos de inversión al final del período de estudio, tanto por actividades como por regiones de destino

Spanish foreign direct investment, parent financial vulnerability and destination countries financial development: A panel data analysis

41 p.This paper evaluates the effects of destination country financial development (DCFD) on Spanish outward foreign direct investment (OFDI) stock position and gross flows to 127 countries from 75 activities considered at the division level over the period of 2008-2017. This time frame includes in Spain a period of credit restrictions to the private sector from 2008 to 2013, as banks faced liquidity stress which hurt their ability to lend. We applied a modified gravity model and a Poisson pseudomaximum likelihood estimator to illustrate how the effects of DCFD on Spanish OFDI decreased as the financial vulnerability (FV) at the parent level increased. By using time-varying measures of financial development and FV, we also show how the evolution of the leverage ratios at the parent level could have led to different financing responses in the destination countries, to the extent of making them statistically nonsignificant during the period of higher leverage and financial stress in Spain. Once the deleveraging process at the parent level was carried out, our results appear to show that Spanish foreign affiliates were able to undertake more investments by obtaining bank financing in the destination countries. This would help explain the change in the pattern of gross investment flows at the end of the study period, both by activities and by destination regions.Este trabajo evalúa los efectos del desarrollo financiero en los países de destino (DFPD) sobre la posición y los flujos brutos de inversión directa española en el exterior (IDEE) hacia 127 países por parte de 75 actividades consideradas a nivel de división durante el periodo 2008-2017. Este marco temporal incluye en España un periodo de restricciones crediticias al sector privado desde 2008 hasta 2013, en el que el sector bancario se enfrentó a tensiones de liquidez que perjudicaron su capacidad para realizar préstamos. Aplicamos un modelo de gravedad modificado y un estimador de pseudo máxima verosimilitud de Poisson para ilustrar cómo los efectos de la DFPD sobre la IDEE española disminuyeron a medida que aumentaba la de vulnerabilidad financiera (VF) a nivel de la matriz. Mediante el uso de medidas de desarrollo financiero y VF que variaban en el tiempo, también mostramos cómo la evolución de las tasas de apalancamiento a nivel de la matriz podría haber dado lugar a diferentes respuestas de la financiación en los países de destino, hasta el punto de hacerlas estadísticamente no significativas durante el período de mayor apalancamiento y estrés financiero en España. Una vez que se llevó a cabo el proceso de desapalancamiento a nivel de la matriz, nuestros resultados parecen indicar que las filiales españolas en el exterior pudieron acometer más inversiones obteniendo financiación bancaria en los países de destino. Esto ayudaría a explicar el cambio en el patrón de los flujos brutos de inversión al final del período de estudio, tanto por actividades como por regiones de destino

Fracture test of a Gothic ribbed vault

A Gothic ribbed vault has been built at the School of Architecture of Madrid in order to investigate the construction complexities of this kind of vaults. The ribbed vault is described in the manuscript of Alonso de Vandelvira, and its shape was reconstructed making using the drawings this architect from the 16th century. The fracture test was carried on by loading the central keystone of the vault until its collapse took place. The experiment was filmed and by doing so, it was possible to observe the failure mechanism of the vault. At the same time, it was interesting to compare this collapse experience with the results obtained using two different me-thods. First, a stability calculation was carried out through graphic statics, and secondly a calcu-lation was performed using the rigid-block analysis method. The focus of this paper is to show and analyze the results of both studies

Adolescent female soccer players’ soccer-specific warm-up effects on performance and inter-limb asymmetries

No studies have assessed whether changes in physical performance and inter-limb asymmetries (ILA) can be achieved with the FIFA 11+ prevention programme in adolescent female soccer players. The aim of this study was to assess the effect of the FIFA 11+ programme compared with a standard warm-up on physical performance and ILA in adolescent female soccer players. Thirty-six adolescent female soccer players were randomly assigned to an experimental (EG; n = 19) or a control group (CG; n = 17). Unilateral/bilateral countermovement jump (CMJ), drop jump (DJ) and horizontal jump tests, two different change of direction tests, an ankle dorsiflexion test, the Y-Balance test (YBT) and inter-limb asymmetries were measured before and after 10 weeks of training. The results revealed no significant group-by-time interactions in the vast majority of variables (p>0.05). Paired t-test revealed significant improvements of the right [effect size (ES):0.56] and left (ES:0.49) CMJ, right (ES:0.74) and left (ES:0.54) DJ (ES:0.74), right (ES:1.27) and left (ES:1.26) posteromedial direction and right (ES:0.89) and left (ES:0.84) posterolateral direction in the YBT in the EG (p < 0.05). Right anterior direction in the YBT and V-cut test were significantly improved in both groups (p<0.05). For inter-limb asymmetry variables, no significant group-by-time interactions (ES:0 to 0.93) and an improvement between pre- and post-tests (ES:-0.76 to 0.49) were observed. Therefore, the FIFA 11+ programme led to improved unilateral jumping, dynamic balance and reduced lower extremity symmetries of several tests in adolescent female soccer players