bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of Financial Reporting Errors and Their Impact on Stakeholder Trust
Authors: Zakaria Zakaria
Published: February 2025

Purpose: This study systematically examines the relationship between financial reporting errors and their impact on stakeholder trust. It will focus on the types and intensity of errors and explore strategies for trust recovery after identifying mistakes.
Research Design and Methodology: The research employs a Systematic Literature Review (SLR) method, analyzing existing studies on financial reporting errors, their effects on stakeholder trust, and the mechanisms for regaining trust post-error. The review encompasses both mature and emerging markets, providing a global perspective.
Findings and Discussion: The analysis reveals that intentional financial reporting errors, such as manipulation, cause significantly more significant damage to stakeholder trust than unintentional errors like technical mistakes. The severity of the errors also plays a crucial role in determining the level of trust erosion. Effective recovery strategies, including transparency, stakeholder engagement, and governance reforms, are essential for restoring trust. However, even with corrective actions, companies may not fully regain the same confidence level, especially following severe or high-profile errors.
Implications: This study offers practical insights for corporate governance by highlighting the need for robust internal controls and transparent communication to address financial reporting errors. Companies can use these findings to develop strategic approaches that minimize the long-term damage to stakeholder trust and ensure more effective recovery after identifying financial discrepancies.
To what extent can holding concerts promote the development of local economy?
Authors: Huang Boran
Published: February 2025

The purpose of this paper is to investigate the extent to which organizing concerts contributes to the local economy. The study adopts a combination of literature research and questionnaire survey. The literature study combed the concepts and industry data related to concert economy and pointed out the research gaps; the questionnaire collected information from different consumers through 16 questions and 101 valid questionnaires were collected. The results show that concerts promote economic development in many ways, such as directly bringing tickets and peripheral consumption, creating temporary and long-term jobs, driving the development of transport, accommodation, catering and other industries, attracting tourists to promote tourism and related consumption, and the majority of respondents are willing to spend money on concerts and related trips, and are also willing to learn about the local cultural attractions, and 86.14% of the people said that they would pay more attention to the host city after learning about it. The conclusion is that concerts can help cities’ economic growth, but hosting them faces many challenges, including logistics management, safety, and environmental issues, and cities need rational planning, community participation, and sustainable development to realize their economic and cultural value.
Los Juegos Recreativos para el fortalecimiento del Desarrollo Cognitivo en los Estudiantes de Educación Inicial
Authors: Andrade Govea Susana Saruca , Cedeño Moreira María Elena , Bravo Anzules Digna Raquel , Cuenca Martínez Carmen Elizabteh , Merchán Barahona Eulalia Elizabeth
Published: February 2025

La presente investigación tiene como propósito determinar la incidencia de los juegos recreativos en el fortalecimiento del desarrollo cognitivo de los estudiantes de educación inicial de la Unidad Educativa "Wilfrido Loor Moreira", ubicada en el cantón Bolívar, provincia de Manabí, durante el periodo 2024-2025. Este estudio se llevó a cabo mediante la observación directa de los niños y niñas tanto dentro como fuera del aula, permitiendo identificar la limitada implementación de actividades lúdicas y juegos recreativos que potencien sus habilidades cognitivas. Asimismo, se aplicaron encuestas a docentes y padres de familia, cuyos resultados aportaron datos precisos y relevantes para evaluar el cumplimiento de los objetivos planteados, generando conclusiones y recomendaciones sobre esta problemática educativa. Este proyecto es de gran relevancia, ya que busca favorecer el desarrollo integral de los educandos de educación inicial mediante el uso de juegos recreativos como herramientas claves para fomentar el aprendizaje significativo y fortalecer habilidades cognitivas esenciales. Los hallazgos de esta investigación contribuirán a optimizar los procesos de enseñanza-aprendizaje, garantizando un mejor desarrollo humano y un crecimiento académico que incida positivamente en el bienestar futuro de los estudiantes y, por ende, en el progreso de la sociedad.
Proposal for Intervention in Neuromotor Skills to improve Reading and Writing Processes in Primary Education
Authors: Buenaño Calle Cecilia Herminia , Salgado Buenaño Sheyla Alexandra
Published: February 2025

Neuromotor skills are involved in reading and writing, since the latter is a complex skill that requires motor and visual skills for its consolidation. Therefore, these skills should be stimulated in the classroom since a deficiency in any of them will have a negative impact on learning and academic performance in students. Thus, the general objective of this article was to design an intervention proposal in neuromotor skills to improve reading and writing processes in primary school children aged 6 to 7 years and, thus, their academic performance. Based on the needs detected in the students, neuropsychological activities were designed to work on neuromotor and literacy processes through the stimulation of fine and gross motor skills, addressing grapho plasticity, motor coordination, kinesthetic capacity, visual-manual coordination and graphomotor training, involving the construction and reading of syllables, words, sentences, and texts, meaning and orthographic form, intonation, rhythm, and reorganizational comprehension. It is expected that the proposed activities will improve reading and writing processes and academic performance in primary school students belonging to the Aida Gallegos de Moncayo Educational Center located in the city of Quito, Ecuador. To demonstrate the effectiveness of the plan, an evaluation system involving three moments was proposed: pre-test, continuous and post-test. It is hoped that the intervention plan can be adopted by the educational institution and replicated in other grades of primary education and, if not, in other schools.
Analysis of the Contribution of Hotel Tax and Restaurant Tax to the Regional Revenue of South Aceh Regency
Authors: Hastuti Felda , Maulina Rina , Marlina Lilis , Rahmazaniati Linda
Published: February 2025

The aim of this research is to analyze how much hotel and restaurant taxes contribute to Original Regional Income in South Aceh Regency from 2016-2023. The data used in this research are primary data and secondary data obtained from BPKD South Aceh Regency from 2016-2023. This research was carried out using a qualitative descriptive method which was carried out to determine the independent variables on only one or more variables without making comparisons with other variables. The population used in this research is regional tax revenue data and the samples used are hotel taxes and restaurant taxes from 2016-2023. The data analysis used in this research is to compile an analysis table of the contribution of hotel and restaurant tax realization to PAD. The results of the research show that hotel taxes do not contribute to the original regional income of South Aceh Regency, while restaurant taxes contribute less to the original regional income of South Aceh Regency.
The Effect of Information Technology Based Learning Models on Junior High School Students' Learning Outcomes and Motivation
Authors: Hidayat Teggy , Alfayed Gio , Arlin Dzakirah Hafizah , Nur Ja’a Ainun , Andikos Adi Fitra
Published: February 2025

Information technology (IT)-based learning models can help students obtain information quickly and accurately. This research aims to analyze the influence of IT-based learning models on junior high school students' learning outcomes. The research design used was an experiment with two groups, namely an experimental class that used an IT-based learning model and a control class that used conventional learning methods. Data was obtained through pretests and posttests given before and after treatment. The research results showed that there were significant differences between the learning outcomes of the experimental class and the control class. In the pretest, the average experimental class score was 3.37 points higher (t = 2.484; p = 0.013). This difference increased in the posttest, with the average experimental class score being 12.16 points higher (t = 4.215; p = 0.000). These findings indicate that an attractive IT-based learning model can significantly improve student learning outcomes. It is hoped that the results of this research can be a reference for educators in adopting IT-based learning models as an effective learning strategy to improve the quality of student learning outcomes.
Indigenous Songs for the Indigenization of Early Childhood Education and Care (ECEC): ‘Tokkeen Maal’ in focus’
Authors:   Debre Berhan University, Keneni Walga Tamene
Published: February 2025

After a lengthy disregard and neglect, the importance of indigenous early childhood education and care (ECEC) is well-recognized by scholars in the field of ECEC and international organizations working with children such as UNICEF and UNESCO. As a result of this shift in paradigm, need for the incorporation of indigenous knowledge and practices into ECEC (indigenization) is gathering momentum. The main purpose of this article was therefore to show how ‘Tokkeen Maal’- a common counting rhyme used to teach children counting up to ten across Oromia- can be used to indigenize the conduct of ECEC and its pedagogic richness in preprimary and primary education in Oromia and beyond. To this end, the song was subjected to thematic and content analyses. Results of the analyses of the song revealed that it has broad pedagogic/instructional values. Its wholeness, inter-activeness, and joyfulness make Tokkeen Maal a highly viable and worthwhile pedagogic strategy in preprimary and primary school settings. Apart from its pedagogic values, the use of Tokkeen Maal in ECECE helps to nurture children’s development of cultural identity, connect schools with the community and uphold children’s cultural rights enshrined in the United Nations Child Rights Convention (UNCRC). Overall, it can be thought as a highly viable means of indigenizing early childhood education and care (ECEC) in Oromia and beyond.
Empowering Educators through ‘Emancipation’: A Philosophical Appraisal on the Concept of ‘Power’ in Education
Authors:   Kotebe University of Education, Berhanu Friezer
Published: February 2025

In modern educational system, the word empowerment has long been utilized to denote the process in which individuals within the educational sector advance their skills necessary to effectively solve their own challenges by creating effective strategies. However, in literal sense, the concept of empowerment centralizes the role of power as a basic theme and draws attention to alienation of an agent form the power to enact the appropriate activity. An educational system which alienates educators from ownership of the activity, above all, will force the agent to develop a psychologically detrimental effect of powerlessness. In relation to alienation of ownership which is the primary cause of powerlessness, educators also experience a sense of meaninglessness, normlessness, isolation, and self-estrangement which prevent them from finding purpose or significance from the activity of teaching and learning. This research primarily investigated the factors and practices which contribute to different forms of alienation in the education sector such as alienation of educators from their work, their learning, teaching process, and from themselves and their students and other teachers. Consequently, it aimed to articulate the fundamental correlation between educators’ alienation form the educational system and the negative outcome of the quality of education. The study, therefore, adopted an exploratory research design and employed a qualitative research approach which heavily relies on secondary data sources such as books, scholarly articles, research articles and other publications. Finally, it is argued for the reconceptualization of emancipation in the education sector and its enduring potential in the empowerment of educators.
Ludoterapia como estrategia Psicopedagógica para detectar problemas de comportamiento que puedan interferir en el Aprendizaje de los Niños
Authors: Landivar Mesias María Cristina , Parrales Loor Gina Brenda
Published: February 2025

Este estudio investiga la efectividad de la terapia de juego como estrategia psicoeducativa para identificar problemas de conducta que interfieren en el aprendizaje de los niños. El estudio se llevó a cabo en la escuela “home school” de la ciudad de Salinas, Ecuador, utilizando métodos cualitativos, incluido un mes de observación directa y discusiones de grupos focales con maestros. La muestra estuvo compuesta por cinco estudiantes de segundo y tercer año de educación primaria. Los resultados mostraron que la terapia de juego fue efectiva para identificar patrones de comportamiento como TDAH (60%), impulsividad (80%), falta de atención (100%) y ansiedad (40%). La investigación ha encontrado correlaciones significativas entre factores antecedentes como el bilingüismo e indicadores de situaciones y comportamientos familiares difíciles. Los resultados muestran que la terapia de juego es una herramienta valiosa para la identificación temprana de problemas de conducta en las instituciones educativas, proporcionando un ambiente natural y no amenazante para la observación y evaluación de los estudiantes. Se recomienda implementarlo sistemáticamente en las instituciones educativas como parte de las estrategias de evaluación psicoeducativa.
Genocide and resistance Nr. 18(2)
Authors: Grigorian Vahagn , Zellis Kaspars , Olechnovič Dmitrij , Juodis Darius , Kšanytė Raminta , Vyšniauskas Arūnas , Ūsaitė Kristina , Vasiliauskienė Aldona
Published: February 2025

Full Issue (paper copy scan)
ACCESSIBILITY AND QUALITY OF SOCIAL SERVICES FOR THE ELDERLY IN BULGARIA: IMPACT OF DECENTRALIZATION AND DEINSTITUTIONALIZATION
Authors:   Plovdiv University «P. Hilendarski», Plovdiv, Bulgaria, Vazova Tanya
Published: February 2025

This article examines the development of social services in Bulgaria after 2002, with an emphasis on decentralization and deinstitutionalization as key processes for the transformation of the system. It analyses the main reforms introduced through new legislation, including the Social Services Act (2019), and their impact on the accessibility, quality and efficiency of services provided. Special attention is paid to the role of municipalities and private providers in providing social support, as well as the transition from institutional care to home- and community-based services. The study highlights the significant progress in increasing the number and capacity of day and residential care units, but also identifies critical challenges such as uneven distribution of services, lack of resources and lack of sustainability of project-based initiatives. It also discusses good practices related to the integrated approach and the need for more effective collaboration between the public and private sectors. In conclusion, the paper offers recommendations for the future development of social services, including expanding capacity, improving the quality of care and introducing innovative models of support. This study provides valuable insights for improving the social system in Bulgaria in order to more effectively meet the needs of vulnerable groups and improve quality of life.
Key words: social services, decentralization, deinstitutionalization, integrated care
Carbon fiber reinforcement design based on biomechanics to improve the bearing capacity of concrete structure
Authors: Li Guodong , Xu Pengpeng , Qian Jin
Published: February 2025

In concrete constructions, carbon fiber-reinforced polymer (CFRP) bars had considered as an alternative to traditional steel reinforcement for enhancing the capability of loading in reinforced concrete (RC) components. Whereas the advantages of CFRP are well-known, its potential applications have been confined by concerns, such as lesser ductility, decreased strength of bonds under continuous loads, and elastic response. This research investigates the performance of 7 slender beams of concrete that are reinforced with CFRP beams with maximum loads to calculate the bearing capacity using biomechanical concepts to improve reinforcement design. CFRP reinforcement can improve the concrete constructions of load capacity, as demonstrated by findings of the applying biomechanical design concepts. Special emphasis is placed on the bond behavior at the CFRP bars’ anchorage lengths (600 mm), with biomechanical design concepts involving local confinement at these anchorage regions (90%) shown to impact cracking behavior and enhance overall bearing capacity. Results from experiments on CFRP-reinforced beams compared to other reinforced beams are examined. The research examines key performance indicators, such as load capacity (180 kN), and stiffness (25 kN/mm), as well as bond strength at anchorage (18 MPa), failure mechanisms with reducing failure, and crack propagation (0.2 mm/min). Experimental findings demonstrated that the CFRP beams are more efficient in the bearing capacity of concrete structure performance.
Ny forståelse af tab og sorg: Den Integrative Proces Model for tab og sorg -et opgør med forældede sorgforståelsesmodeller
Authors: Guldin Mai-Britt , Leget Carlo
Published: February 2025

Introduktion
Tab og sorg bliver ofte betragtet som noget vi enten skal arbejde os igennem, komme videre fra eller lære at leve med. Disse idéer er opstået via teorier som har formet vores forståelse af hvad tab og sorg betyder i et menneskeliv.

Alle de dominerende teorier om sorg er opstået indenfor bestemte discipliner eller teoriretninger og fokuserer på bestemte aspekter af tab og sorg, men der er faktisk ikke nogen af dem, der har søgt en helhedsorienteret forståelse af fænomenet sorg.

I denne artikel beskriver vi på baggrund af den originale artikel om The integrated Process Model of loss and Grief hvorfor det kan være hjælpsomt at søge en mere helhedsorienteret tilgang til sorg og flytte vores forståelse fremad, hvis vi vil forstå og støtte mennesker i sorg bedre.

Vi præsenterer en ny forståelse af tab og sorg som integrerer de eksisterende teorier med ny forskning. I vores egen forskning har vi bl.a. sat fokus på en bredere undersøgelse af sorgreaktioner, men også at følge sørgende længere både inden og efter tabet, for at blive klogere på fænomenet sorg.
LGBTQ Rights and Gender Equality: A Legal Analysis
Authors: Kumar Das Prof. (Dr.) Pradip
Published: February 2025

LGBTQ Rights have changed in India its nature and expansion only during recent years. Compared to others who do not belong to the LGBTQ group, they has to face many societal and legal challenges to live ahead in the community. Society is very committed to accepting the judicial trends and opinions for protecting LGBTQ Rights in India. Ancient artifacts and beautifully written accounts of the LGBT group's accomplishments in Indian history may be found in books like the Kamasutra. Ancient Indian sociological perspectives on LGBT individuals were flexible and reasoned, in contrast to the modern world. Scholars contended that pre-colonial Indian culture did not see same-sex unions as sinful or bad, nor was it prohibited. The authors contend that the law's paternalistic approach, which denies the autonomy of self-government or self-direction, is its weakness. The concept of autonomy must be reinterpreted as a relative one in which a fair and caring society supports its citizens and fosters social circumstances that support individual choices and enable them to reach their greatest potential. After reviewing the extensively recorded history of LGBT persons in ancient Indian texts
spanning all major faiths practiced in ancient, medieval, and contemporary India, the study analyses the roots of s. 377 in the colonial history of that country
Media Trial in the Age of Internet: A Legal Analysis
Authors: Palliyil Adv. Varsha
Published: February 2025

Recently, media trials have been in the headlines in India. A few cases have brought attention to the worries that the public's perception of our criminal system and judicial methods might be greatly influenced by the media. Our media was essential in achieving a balance between the conflicting demands for preserving the value of human rights and the objectives of disseminating information to the society. The public is greatly influenced by the social network system especially media which also seems to meddle in judiciary also. The media trial and fair trials are impacted about our legal as well as constitutional rights, has drawn a lot of attention. To make a balance between press freedom and citizens’ rights. This research article points out the concepts behind the standards in fair trial in media cases through examining how court rulings and public perception have evolved over time. On examination of Media trial in India, it reveals a difficult balancing act between the necessity to preserve the supremacy on our legal system and the importance of right to free expression as guaranteed on Art- 19 of the Constitution. This study examines the function of the media during a criminal prosecution. This essay attempts to explore the importance of media rights especially covering criminal cases. What are the rights upon who work in our criminal justice system have? How do the rights of such people and the media intersect? Additionally, the article attempts to determine how the judiciary monitors media coverage of criminal trials and related resources
Kebersihan lingkungan dan pemanfaatan barang bekas: Participatory Action Research di SDN Japurabakti 1 Kab. Cirebon
Authors: Alfani Elsa Rizqiyah Alfani , Nuangsih Tria Nuangsiha , Nuangsih Sari Artika Devi , Arinal Haq Syafiqoh Arinal Haq , Arinal Haq Muhammad Faqih , Saumantri Theguh
Published: February 2025

Masalah kebersihan lingkungan dan pemanfaatan barang bekas di SDN Japurabakti 1 menjadi perhatian utama mengingat dampaknya terhadap kesehatan dan lingkungan sekolah. Sosialisasi yang efektif diharapkan dapat meningkatkan kesadaran siswa tentang pentingnya kebersihan lingkungan dan pemanfaatan barang bekas dengan tepat. Tujuan dari pengabdian ini adalah untuk menganalisis pengaruh sosialisasi terhadap perubahan perilaku siswa dalam menjaga kebersihan dan memanfaatkan barang bekas. Kegiatan pengabdian kepada masyarakat ini menggunakan metodologi Participatory Action Research (PAR) sebagai pendekatan utama. Temuan penting dari kegiatan ini menunjukkan bahwa sosialisasi yang dilakukan telah berhasil meningkatkan kesadaran siswa tentang pentingnya kebersihan lingkungan dan pemanfaatan barang bekas. Hasil kegiatan ini menunjukkan adanya peningkatan signifikan dalam pengetahuan dan perubahan perilaku siswa dalam menjaga kebersihan lingkungan sekolah dan memanfaatkan barang bekas secara efektif. Kesimpulan dari pengabdian ini adalah bahwa sosialisasi yang intensif dan berkelanjutan dapat memberikan dampak positif terhadap kesadaran dan tindakan siswa dalam menjaga kebersihan dan memanfaatkan barang bekas. Oleh karena itu, program sosialisasi seperti ini sebaiknya diteruskan dan dikembangkan lebih lanjut untuk menciptakan lingkungan sekolah yang lebih bersih dan berkelanjutan.
Peningkatan Produktivitas dan Ekonomi Masyarakat di Kawasan Hutan Gunung Arjuna Melalui Pengelolaan Agroforestri dan Herb-Biodiversity
Authors: Dayat M. , Mubarok Achmat , Ahwan Zainul , Hasyim Mochamad
Published: February 2025

Kegiatan ini berfokus pada pengelolaan herb-biodiversity berbasis community development di kawasan hutan Gunung Arjuna untuk meningkatkan kesejahteraan masyarakat melalui agroforestri kopi dan konservasi tanaman obat. Metode yang digunakan adalah pendekatan community development dengan tahapan pelatihan pembuatan pestisida nabati, pendampingan pengolahan produk kopi pasca panen, serta pengembangan jaringan pemasaran. Hasil kegiatan menunjukkan bahwa pelatihan ini meningkatkan kapasitas petani dalam pengelolaan hama kopi menggunakan pestisida nabati, yang berkontribusi pada peningkatan produktivitas dan nilai jual kopi. Program ini juga menekankan pentingnya konservasi tanaman lokal, seperti kecubung gunung, sebagai bagian dari keanekaragaman hayati hutan. Kesimpulannya, sinergi antara pelestarian lingkungan dan pemberdayaan masyarakat dapat meningkatkan perekonomian lokal sekaligus menjaga ekosistem hutan.
O papel do canal “Pretinhas Leitoras” no incentivo à leitura e combate ao preconceito racial
Authors: Costa Ana Luisa Rodrigues Carvalho , Lopes Viviane Faria
Published: February 2025

O objeto de estudo em análise é examinar um recurso tecnológico enquanto possível ferramenta de incentivo à leitura e pauta de reflexão sobre o racismo e a representatividade preta no contexto da construção identitária das crianças. Plataformas audiovisuais de comunicação, quando devida e seriamente utilizadas, podem interferir nos espaços sociais, figurando relevância comunicativa no processo de combate a qualquer forma de discriminação. Esta pesquisa, por sua vez, discute o letramento multimodal como possível prática libertadora, presente no Canal Pretinhas Leitoras, no YouTube, por ser uma ação ligada à comunidade, à cultura, à mídia e aos livros infantis. Para investigar tal produção audiovisual, levando em conta seu letramento linguístico e sua estimulação à criticidade racial, este trabalho encontra-se balizado por estudiosos e pesquisadores das áreas Sociais, Educacionais e Linguísticas, como Ribeiro (2017; 2019), Freire (1989; 1996) e Kleiman (2005; 2008). Assim, o presente estudo aborda recursos multimodais como fomentadores do gosto literário e, consequentemente, contestadores do preconceito racial, ainda existente na sociedade brasileira.
Exploration of new therapeutic approaches and genetic and non-genetic adaptations in Plasmodium falciparum
Authors: Hoppe Hannes
Published: February 2025

Infections with malaria are a major health burden that impacts global society and economy alike. The most dominant and lethal malaria-causing parasite is Plasmodium falciparum, which exhibits a high multiplication rate, efficient host cell invasion, potent cytoadherence, unique abilities to avoid the host's immune response, and countering treatment measures. The increasing occurrence of artemisinin-based combination therapy (ACT) treatment failure in P. falciparum stresses the discovery of new compounds that can either replace artemisinin as the first-line treatment, counter existing drug resistance, or function as a novel combination partners. Therefore, extensive evaluation of drugs and their targets is required to elucidate the full potential of treatment opportunities.

To increase our understanding of the parasite's opportunities to develop drug resistance, we evaluated the formation of resistance in P. falciparum, based on the heat shock protein 90 (Hsp90) inhibitor geldanamycin. Cyclic selection with incremental concentrations revealed a highly mutable geldanamycin target site, causing rapid adaptation to drug pressure. Interestingly, increased drug resistance was associated with the revertible upregulation of clag transcription, possibly allowing the parasite to elevate its resistance phenotype at a minimal fitness cost.

We further investigated the potential of nitric oxide (NO) donors for malaria treatment and evaluated the antiparasitic potential of the novel drug candidate PDNO in vitro. Our results demonstrated antiparasitic features of NO donors and uncovered enhanced properties for PDNO. These findings were elevated by an irreversible cytostatic effect upon repeated treatment, emphasizing its potential as an adjunct treatment option. However, we also revealed an antagonistic effect towards dihydroartemisinin and offer a mechanistic explanation, which suggests an incompatibility of NO donors for use in ACTs.

Collectively, these studies improve our understanding of drug resistance development in P. falciparum and emphasize the fitness-dependent interplay of genetic mutations and non-genetic alterations. Moreover, we describe the potential of a drug candidate and offer insight into the antagonistic mechanism of NO donors in combination with artemisinin.
MARCO LEGAL Y NORMATIVO DEL AGUA EN MÉXICO
Authors: Montesillo-cedillo José Luis
Published: February 2025

El tema del agua en México es atendido a través de la figura de política pública a nivel federal, estatal y municipal. Dentro del marco jurídico nacional, la Constitución Política es el eje rector de un total de cinco disposiciones convencionales y de tres leyes generales que regulan la administración y gobernabilidad del vital recurso en el país: la Ley de Aguas Nacionales, su reglamento y la Ley de Obras de Aguas; las cuales, a su vez, dan origen a toda una normatividad técnica, principalmente enfocada a la administración de los derechos del agua, a las asignaciones y autorizaciones de descargas de aguas residuales, así como la parte relacionada con la prevención de daños relacionados al recurso hídrico. A partir de esta, cada estado miembro del país cuenta con su propia Constitución Política; por ende, en ocasiones muy particulares dentro de cada estado del país se emiten los mandatos al Poder Legislativo y a los distintos jueces, atinentes a la conservación del recurso hídrico. En el presente trabajo de investigación se da cuenta del devenir reglamentario y operativo del sector hídrico de México.
El uso de la política fiscal en la Unión Económica y Monetaria: primera evaluación y perspectivas futuras
Authors:   Universidad de Rennes, Pommier Sébastien
Published: February 2025

El Pacto de Estabilidad y Crecimiento (PEC) en la UEM compromete a los gobiernos a alcanzar una situación próxima al equilibrio o al superávit presupuestario a medio plazo. Hasta el momento, el marco fiscal ha contribuido satisfactoriamente a la sostenibilidad financiera pública en la UEM y puede haber contribuido a la estabilidad financiera y a un bajo nivel de inflación medio. Sin embargo, estudios empíricos también sostienen que el PEC puede haber introducido un sesgo procíclico en la evolución de la política fiscal, esto es, que los gobiernos hayan amortiguado el papel de los estabilizadores automáticos para respetar los límites establecidos del déficit. El PEC se encuentra en el punto de mira de las críticas y se han propuesto numerosas reformas.
La política fiscal aplicada en la Unión Económica Monetaria (1999-2007). Un análisis desde la perspectiva de la recesión actual
Authors:   Universidad CEU San Pablo, Arroyo Fernández Mª Jesús , Uxó González Jorge ,   Universidad Complutense de Madrid
Published: February 2025

La cesión de la soberanía de la política monetaria y de tipo de cambio asociada a la creación de la Unión Económica Monetaria (UEM) da a la política fiscal y presupuestaria un papel más relevante como política de estabilización, aún más necesario si cabe ante la crisis financiera y económica actual. El artículo realiza un análisis de las finanzas públicas en el seno de la UEM durante el periodo 1999-2007. Se estudian los procesos de consolidación de las cuentas públicas europeas en los últimos años, el margen fiscal de maniobra con el que cuentan los distintos gobiernos para hacer frente a la crisis, el signo de la política fiscal y su relación con el ciclo económico, la aplicación del Pacto de Estabilidad y Crecimiento y la influencia que la crisis actual va a tener previsiblemente en las finanzas públicas europeas en los próximos años.
'Fiscal policy making in the new EU post-communist countries
Authors:   Transilvania University of Brasov, Tache Ileana , Dinca Gheorghita ,   Transilvania University of Brasov, Keul Melinda ,   Transilvania University of Brasov
Published: February 2025

This article provides an overview of the main models of fiscal policy followed by the former communist countries, which today belong to the European Union. After a detailed analysis of the structure of revenues and expenses made by each of these states, the article reviews its compliance with the conditions required by the Stability and Growth Pact and the challenge faced by former members regarding the low tax income of new members.
Los sistemas regionales de innovación. Una revisión crítica
Authors:   Orkestra, Navarro Arancegui Mikel
Published: February 2025

Los sistemas regionales de innovación (SRI) y los clusters han cobrado particular importancia en la literatura y en las políticas de desarrollo económico. Tras exponer el marco conceptual de los SRI y en qué se distingue del correspondiente al cluster, el artículo expone las dificultades, imputables tanto a dicho marco conceptual como a la de disponibilidad de datos, para el análisis de SRI reales. También se presentan los sesgos que han presentado los estudios de SRI operacionales y el carácter normativo que ha impregnado buena parte de la literatura de SRI.
Orígenes del pensamiento de los sistemas regionales de innovación y avances recientes de la innovación 'verde'
Authors:   University of Alborg, Cooke Philip
Published: February 2025

Schumpeter’s dynamic evolutionary economic model is weakened by his lack of geographical perspective. By introducing Jane Jacobs’ ‘economics of diversity’ to the little Schumpeter did write on spatial matters, we gain insight into one of the probably numerous sources of cluster emergence. In passing, we also observe the outlines of a Neo-Schumpeterian theory of regional evolution. This is achieved in the process of examination of the emergence of green clusters. These are focused upon the production of new forms of non-fossil fuel energy that contribute to the lessening of overall greenhouse gas (GHG) emissions from human economic activity. They reveal a curious feature of economic evolution the clue to which lies in the element of geographically proximate convergence that characterises green innovation.
Gobernanza multinivel en los sistemas regionales de innovación
Authors:   Instituto Fraunhofer para la investigación de innovación y sistemas, Kalsruhe, Koschatzky Knut , Kroll Henning ,   Instituto Fraunhofer para la investigación de innovación y sistemas, Kalsruhe
Published: February 2025

Este artículo trata sobre la regionalización de las políticas de tecnología e innovación en el contexto de gobernanza multinivel. Dicha regionalización entraña una serie de problemas. Los ámbitos de políticas con múltiples actores y estructuras de gobernanza multinivel convierten la acción política en un proceso complejo de negociaciones entre los distintos niveles y grupos de actores. El artículo describe los recientes desarrollos teóricos y políticos relativos a la gobernanza de la innovación multinivel y con múltiples actores en la escala regional. Basándose en el caso de un sistema regional de innovación alemán, evalúa si la política de innovación resulta adecuada para ser transferida a los gobiernos regionales.
Las redes de conocimiento en el espacio. Reflexiones de una geógrafa sobre la literatura de los sistemas regionales de innovación
Authors:   Aalborg University, Lorentzen Anne
Published: February 2025

El presente artículo aborda la discusión de las escalas espaciales de las redes de conocimiento. Para eso parte de algunas de las ideas básicas de las «teorías de innovación territorializada». El artículo incide en las implicaciones de una alta movilidad y de la globalización en las redes de conocimiento, y sostiene que hoy en día los espacios del conocimiento evolucionan, en mayor o menor medida, independientemente de las fronteras regionales e incluso de las nacionales. Al mismo tiempo que se desmonta el, de alguna manera, determinista y sistémico enfoque de los sistemas regionales de innovación, se desarrolla un enfoque alternativo. Este sugiere comprender el papel de los distintos tipos de proximidades para el desarrollo de las redes de conocimiento. Las proximidades cognitivas, societarias y geográficas se ven como elementos que posibilitan el intercambio de conocimiento entre individuos así como entre agentes económicos a diferentes escalas espaciales.
Los servicios a empresas intensivos en conocimiento y los flujos externos de conocimiento en los sistemas de innovación abiertos. El caso de Galicia
Authors:   Universidad de Santiago de Compostela, Vence Deza Xavier , González López Manuel ,   Universidad de Santiago de Compostela
Published: February 2025

El artículo analiza el carácter abierto de los sistemas de innovación destacando la relevancia de los flujos externos de conocimiento entre sistemas de innovación regionales y la relación asimétrica que se establece entre ellos en función de su nivel de desarrollo y complejidad innovadora. Nos centramos en concreto en los flujos originados por la importación y exportación de servicios a empresas intensivos en conocimiento (SEIC) en base a los datos de un estudio empírico sobre la innovación en Galicia. Los resultados muestran como buena parte de los SEIC consumidos en la economía gallega provienen del exterior debiéndose principalmente a la carencia de este tipo de servicios en el interior. Por tanto las importaciones de estos servicios constituyen un canal de entrada de conocimientos al sistema de innovación. Por otro lado, también hemos encontrado evidencias de un papel relevante de las filiales de empresas SEIC localizadas en Galicia como vía de intercambio externo de conocimientos.
Las tipologías en los sistemas regionales de innovación. El caso de España
Authors:   Orkestra, Navarro Arancegui Mikel , Gibaja Martíns Juan José ,   Universidad de Deusto
Published: February 2025

Las tipologías de innovación regionales permiten capturar la enorme variedad y riqueza empírica de los patrones de innovación y competitividad regional, posibilitando la comparación de mejores prácticas y la superación de políticas idénticas para todos. En este artículo se presenta cómo se sitúan las regiones españolas en una tipología de innovación de las regiones de la UE-25, y se elaboran tipologías específicas para las comunidades autónomas españolas. En estos ejercicios de obtención de tipologías se comparan los resultados de incluir o no incluir indicadores no disponibles por regiones en bases de datos internacionales, referidos a aspectos tales como resultados y actividades innovadoras no ligadas a la I+D, cooperación entre agentes, políticas de apoyo a la innovación, tamaño empresarial, internacionalización, infraestructuras de apoyo a la innovación y TIC.
Capacidad de innovación local: Una tipología para las comarcas vascas
Authors:   Universidad de Deusto, Zubiaurre Goena Arantza , Zabala Berriozabal Kristina ,   Universidad de Deusto, Larrea Aranguren Miren ,   Universidad de Deusto
Published: February 2025

El artículo plantea una reflexión en torno a la unidad territorial adecuada para analizar procesos de innovación, proponiendo una aproximación multinivel y avanzando en el desarrollo de la misma en la Comunidad Autónoma del País Vasco (CAPV). Este trabajo, desde un punto de vista empírico, contribuye a la escasa literatura existente relativamente en el ámbito de las interrelaciones entre el sistema de innovación, las economías de aglomeración y el emprendizaje. En relación con estos tres conceptos, se han utilizado 21 indicadores para realizar un análisis cluster, precedido por un análisis de componentes principales con el resultado de una tipología que agrupa las 20 comarcas de la CAPV en 5 tipos distintos: 1) comarcas metropolitanas con una estructura productiva diversificada; 2) aglomeraciones industriales avanzadas; 3) aglomeraciones industriales con un comportamiento tecnológico medio; 4) pequeñas comarcas industriales y 5) pequeñas comarcas rurales.
'Estabilidad presupuestaria, transparencia y Concierto Económico Vasco
Authors:   Universidad de Oviedo, Fernández Llera Roberto
Published: February 2025

El primer intento de coordinación del endeudamiento de las Comunidades Autónomas en España fueron los Escenarios de Consolidación Presupuestaria del periodo 1992-2001. El País Vasco se sumaría a este sistema en virtud de acuerdos bilaterales con el gobierno central. La gran novedad llegaría con la normativa de estabilidad presupuestaria de 2001 (reformada en 2006) y el Concierto Económico Vasco de 2002, ambas como continuación «interna» del Pacto de Estabilidad y Crecimiento de la Unión Europea. El presente trabajo propone un modelo transparente de relación bilateral entre el País Vasco y el gobierno central para negociar los objetivos de estabilidad presupuestaria, de tal forma que puedan ser compatibles con la autonomía financiera del Concierto Económico y con un marco multilateral para todas las Comunidades Autónomas.
La supervivencia de las empresas familiares guipuzcoanas: un estudio longitudinal de tres décadas
Authors:   Universidad de Deusto, Iturrioz Landart Cristina , Aragón Amonarriz Cristina ,   Universidad de Deusto, Olarte Marín Francisco José ,   Universidad de Deusto
Published: February 2025

Las empresas familiares se enfrentan a grandes dificultades para sobrevivir en el tiempo y frecuentemente se ha relacionado la esperanza de vida de estas empresas con la dimensión empresarial (Galve y Salas, 2003). También les cuesta mantener su estatus familiar, ya que la evolución de la familia propietaria y las necesidades del negocio, no suelen marchar en paralelo. Gallo (1995) concluye que sólo el 27,3% de las mayores empresas españolas continúan siendo familiares (1972-1992), aunque no necesariamente las mayores. El objetivo de este trabajo es estudiar la supervivencia de las empresas familiares guipuzcoanas en los últimos treinta años.
Next generation regional innovation policy: how to combine science and user driven approaches in regional innovation systems
Authors:   University of Lund, Asheim Björn
Published: February 2025

The chapter argues that the next generation regional innovation policy is a broad based innovation policy. Such a policy means complementing a science and technology driven policy with a more demand-based, user-driven innovation policy. Finland has pioneered such a policy in its new innovation strategy. This reorientation is in line with the innovation system perspective extending the definition of innovation to include innovation as interactive learning. It is also in line with new research confirming that combining the two modes of innovation seems the most efficient. The unanswered question is however how this can be achieved. In combining the two modes of innovation the cognitive distance between the two modes become crucial. The chapter argues that two ‘bridging mechanism’ could assist in achieving an optimal cognitive distance as a conditions for combining the two modes. The first is to acknowledge that the science and technology mode is not only restricted to scientific knowledge, but that also applied, engineering research has to be included. The second is to realize that learning can be developmental and not only reproductive and that learning work organizations have an innovative potential for generating such learning.
Multi-level governance in regional innovation systems
Authors:   Instituto Fraunhofer para la investigación de innovación y sistemas, Kalsruhe, Koschatzky Knut , Kroll Henning ,   Instituto Fraunhofer para la investigación de innovación y sistemas, Kalsruhe
Published: February 2025

The paper deals with the regionalisation of technology and innovation policies in a multi-level governance context. It is argued that a number of problems are associated with this regionalisation. Multi-actor policy arenas and multi-level governance structures turn political action into a complex bargaining process between several levels and actor groups. The paper sketches recent theoretical and political developments regarding multi-actor and multi-level governance of innovation at the regional level. Based on the evidence from a German regional innovation system, it aims to analyse whether innovation policy is an appropriate policy for the devolution to regional governments.
Knowledge networks in space. Some thoughts of a geographer on the RIS literature
Authors:   Aalborg University, Lorentzen Anne
Published: February 2025

This article represents a discussion of the spatial scales of knowledge networks. It takes its point of departure in some of the basic ideas of ‘the territorialized innovation theories’. The perspective of the article is the implications of high mobility and globalisation to knowledge networks, and it is argued that today knowledge spaces develop more or less regardless of regional and even of national borders. While deconstructing the somewhat deterministic and systemic RIS approach an alternative approach is developed. It is thus suggested to understand the role of different types of proximities for the development of knowledge networks. Geographic, societal as well as cognitive proximities are seen as enablers of knowledge exchange among individuals as well as among economic agents on different spatial scales. Societal and individual mobility resources and individual capabilities are required to benefit from global knowledge networks.
Evolución de la educación y formación en la CAPV 1986-2010 y retos para el futuro
Authors:   Universidad del País Vasco, de la Rica Sara , López Irune ,   Universidad del País Vasco
Published: February 2025

En este artículo se describe la evolución de la educación y la formación continua en la Comunidad Autónoma del País Vasco (CAPV) en los últimos 25 años. En primer lugar, se presenta la evolución de la situación educativa de la CAPV desde el momento de la incorporación española a la Comunidad Europea (1986) hasta la actualidad. En segundo lugar, se hace balance de la «calidad» de nuestro nivel educativo comparando resultados de capacidades adquiridas en la CAPV con las del resto del país, así como con otros países de nuestro entorno. Se presentan además los objetivos de política educativa perseguidos desde el Departamento de Educación del Gobierno Vasco, que constituye el organismo competente y el impulsor del modelo educativo de la juventud en la CAPV, tratando, a su vez, de analizar sus resultados. Se hace balance también de la evolución en la formación continua en la CAPV para finalizar, presentado los retos principales que nuestro sistema educativo debe afrontar en el futuro inmediato para conseguir que nuestra CAPV sea una región referente en cuanto a educación y formación continua.
Análisis del Sistema Sanitario de Euskadi
Authors:   Gobierno Vasco, Betolaza San Miguel Jon Iñaki
Published: February 2025

El objeto de este artículo consiste en el análisis de la evolución del Sistema Sanitario de la Comunidad Autónoma de Euskadi desde el inicio de la autonomía hasta nuestros días. Para ello, se realizará un análisis cuantitativo y cualitativo de las políticas desarrolladas tanto al nivel de objetivos de salud como de gestión sanitaria, y un balance de los cambios legislativos, organizativos y de gestión sanitaria en los diferentes niveles asistenciales y su incidencia desde las ópticas de la equidad y de la eficiencia. Asimismo, se desarrollará un análisis prospectivo de los retos de futuro y de los posibles escenarios que se le plantean al Sistema Sanitario de Euskadi en los próximos decenios, haciendo hincapié en las tendencias evolutivas del mismo y en las capacidades de adaptación para asegurar su sostenibilidad.