bluuebunny/crossref_metadata_2025 huggingface dataset:
Grand Duchess Alexandra Petrovna (nun Anastasia) and the activities of the Pokrovsky monastery-hospital in Kiev in the late XIX and early XX century
Authors: Blokhina N N
Published: May 2015

The article describes the activities of the Pokrovsky monastery-hospital in Kiev, created by the efforts of the Grand Duchess Alexandra Petrovna (1838-1900), who took the monastic vows in 1889 under the name Anastasia. The monastery became widely known in the late XIX - early XX century for the highly skilled medical aid provided to the population since its inception up to the events of 1917. It was a unique complex of medical settings located in the same area and equipped with modern medical equipment comparable with the many World’s clinics of that time. In this monastery-hospital, pilgrims with different diseases who came at Pokrovsky monastery in Kiev were provided the required qualified, affordable medical care. Thanks to the Grand Duchess Alexandra Petrovna, her attentive attitude to all the latest innovations, novel treatment methods were developed and introduced to the work of monastery medical settings. In addition, she was able to create a special atmosphere and goodwill towards the sick. But, being engaged in devising new methods of providing medical care to patients, she was able to create a special and inviting atmosphere with respect to the patient. With the ever-increasing circle of her organizational and economic activities, being in charge of the monastery-hospital problems of great importance, Grand Duchess reserved the right to nurse her patients. She worked by vocation, at the behest of the soul. Her example of selfless labor in the monastery medical settings where monastic sisters held the medical staff responsibilities for the patients care was important for all of the staff. Her assistants - Sisters of Charity - she fostered by her own example of selfless aid to a sick person. This favorable work atmosphere was very effective helping cure the sick.
The Role of Legal Conflictology in the Training of Lawyers
Authors: Kaija Sandra
Published: May 2015

Conflicts are everyday occurrences in people’s lives, social groups and international relations. In all historic times, in all cultures, groups and countries, the quest for peace has been ongoing. Costs incurred because of conflicts are very high: human suffering, economic losses and moral degradation. Conflict resolution, transformation, mediation and management describe the scientific and multi-disciplinary approach of legal conflictology. The aim of this article is to popularize and develope in Latvia a new branch of science, education and practice - legal conflictology.
Problems of Interpreting Literary Work at School
Authors: Ausekle Dagmāra , Kangro Ilze
Published: May 2015

Integration in the global world that has rapidly been happening during the independence years in Latvia has brought about many benefits in the field of education but has also created numerous problems. It has aggravated the postmodern situation which in the context of literature teaching/learning has manifested itself as decrease of learners’ reading interests and skills. In didactics of the Latvian literature, the approach to interpretation of a literary work designed in the 19th and 20th has enriched with various theoretical and methodological sources from the West. It raised the necessity to develop awareness of these theories in the cultural and historical context and draw the conclusions in connection with the actual situation at schools. To solve these problems, curriculum development requires change of focus as well as varied methodological approaches should be applied to increase learners’ motivation to read literature and raise awareness of themselves and the environment with the help of works of art.
Teacher-learner Cooperation to Develop Research Skills in Lower Elementary School
Authors: Drelinga Elga , Krastiņa Elfrīda
Published: May 2015

To preserve the planet as a habitat for future generations, humans need to act creatively and responsibly, and perceive themselves as a part of the Universe. It follows that nowadays education should be sustainability oriented. The learning process should be carefully shaped to enable learners to interact with their teacher and thereby construct personally significant knowledge and develop research skills. Project work is a form of learning which affords ample opportunities to acquire such vital knowledge and skills. This study aims to investigate how teachers supervise project work to support the development of research skills among lower elementary school learners. Teacher-learner cooperation is evaluated according to a set of criteria derived from appraising lower elementary school learners’ degree of independence. Data were collected by interviewing expert teachers (n=8) and observing one elementary school teachers’ (n=10) actions during their supervision of project work. An inductive approach to qualitative content analysis of these data focused on appraising positive experience and tracing the connection between the outcomes of the pedagogical process and lower elementary school learners’ level of research skills acquisition. The findings have important implications for further research.
Acquisition of Physics in Secondary School in Context of Bionics
Authors: Poplavskis Jānis , Dzerviniks Jānis
Published: May 2015

In the last few years, a lot of attention has been paid to science as a subject, including improvements of physics curriculum and developments in teaching process in order to boost students’ interest in this subject, and improve the quality of knowledge. One of potential solutions that are being offered is to include elements of bionics in physics curriculum, to show the transfer of processes of nature into everyday life and technology. A short introduction in bionics is provided in the research. In order to realise this plan, information has to be gathered – what is the students’ and teachers’ understanding of bionics, it’s role and possibilities in the learning process. During the research middle-school students and teachers have been surveyed, about questions and processes, that are connected to bionics. Books that are included in the physics curriculum have also been researched, in order to detect the existence of bionics’ elements and their usage.
Formation of the Artistic Image in the Music Perception Process
Authors: Marčenoka Marina
Published: May 2015

Musical art, which clears vast possibilities for cognition of the man’s internal world, develops feelings of empathy and tolerance, facilitates the creative comprehension of personal, moral and aesthetical values of micro and macro social media. Musical art, while reflecting the reality by means of the artistic image, the system of musical expression means, has its own specificity in development of universal values. This specificity consists in development of personality’s aesthetical and moral needs and in recovery of the spiritual culture; and only music with high spiritual contents is able to achieve it. Aim of the paper is to define the content and succession of formation of students’ artistic image of a musical composition in the process of music perception. Methods of the research are: theoretical analysis of psychological, pedagogical and musical literature about approaches to the problem of formation of the image in the music perception process. Results of the research: the essence and content of the artistic image of a musical composition and succession of its development in the musical education process were defined.
Behavior influencing factors of teenagers studying at boarding elementary school
Authors: Kolendoviča Indra
Published: May 2015

Social environment where people live, propose definite requirements. School proposes requirements that deal with a successful acquisition of study subjects, maintenance of communication with classmates and teachers, regulation of own behaviour in order it could be acceptable in the context of social relation (Raščevska et all, 2010). In interaction with other people (social models) there appear cognitive schemes and regulation systems that determine behaviour (Costa, 2008;Jessor, 1992; Muris, 2006). Behaviour problems are more common for a teenage period. They become especially acute for teenagers who come from a socially unfavourable environment and that is the reason for excluding them from an active involvement into class and school activities, there often happens segregation. The aim of the paper is to set risk factors for teenagers’ behaviour at elementary boarding school.
Current Socio-pedagogical Approaches in Deviant Behaviour Prevention
Authors: Vilks Andrejs
Published: May 2015

The topicality of deviant behaviour prevention is related to the socio-economic crisis and its negative effects, which contribute expression increases of deflected social activities. Increase of poverty level determines the problem of public interest and the risk situation, which makes it necessary to improve the socio-pedagogical approach to deviant behaviorwarning. At the same time, social and pedagogical resources for constructive problem solving and deviant behaviour warning remainslimited. The increase of the efficiency of socio-educational activities is possible on the basis of relevant professional qualifications of employees, of the intervention of socio-educational impact (enhancing of the segment of activities).
SUBJECTIVE PERCEPTION OF AN INDIVIDUAL WITHIN SOCIALISATION PROCESS
Authors: Vorobjovs Aleksejs , Skuja Ilona , Ābelīte Larisa
Published: May 2015

This a pilot study where the study method “Autoidentification and Identification Method According to Oral Portrayals of Character”. Contemporary psychological studies show that a person’s behaviour in social context is not only simple consequences of the objective conditions having effect on him or her, it significantly depends on subjective perception and interpretation of the aggregate of external events, i.e., determination of situation carried out by an individual. Autoidentification method according to oral portrayals of character (Эйдемиллер, 1973) was used for diagnosing the personality and image of “I” accentuation types. The pilot study involved two groups of adolescents; one group included adolescents with deviant behaviour (n=60, 39 boys, 21 girl) but the second group included adolescents without actual behaviour disorders (n= 60, 35 boys, 25 girls). The study allowed determination of differences between the results presented by both groups with constituting grounds for performing further empiric study with a larger selection of study in the future.
MEETING CHILDREN’S SPECIAL EDUCATIONAL NEEDS IN SCHOOL. A LITHUANIAN CASE
Authors: Alisauskas Algirdas , Alisauskiene Stefanija , Milteniene Lina
Published: May 2015

This article is been based on the research with the aim to reveal the features of pedagogical and special pedagogical support for pupils with special educational needs (SEN) as well as to assess the demand for changes in the mentioned field on the ground of the survey of Lithuanian pedagogues and professionals (in all 1518 respondents). The number of children with SEN educating in mainstream schools is increasing, however, not only involvement of pupils having diverse needs (including those having SEN) into mainstream education is important, but also qualitative analysis of the educational process and content too. The analysis of highlighted character of implementation of pedagogical and special pedagogical support as well as the demand for changes showed the main focuses for improvement: support to child in a classroom decreasing exclusion, involving other participants (peers, parents, volunteers etc.), using flexible models and strategies of support.
MODELLING OF PREVOCATIONAL EDUCATION OF STUDENTS WITH SPECIAL EDUCATIONAL NEEDS: SITUATION AND OPPORTUNITIES
Authors: Baranauskienė Ingrida , Valaikienė Aistė
Published: May 2015

The aim of the present article – to reveal the directions of prevocational education of students with SEN, actual situation and opportunities. In 2012 in Lithuania the research of the Delphi group was performed where 13 experts having direct pedagogical experience in working with students having SEN participated. In the article the influence of traditions in the country on the success of prevocational education, the importance of the creation of the interaction child-family-school-community have been analyzed, the main aims of prevocational education, actual situation and directions to be improved have been revealed.
PERSONAL MATURITY AS A COMPONENT OF PERSONAL COMPETENCE OF A SPECIAL EDUCATION TEACHER
Authors: Kovalevskaja Ekaterina
Published: May 2015

The article is a review of research of personal competence of professionals working with children with special health opportunities. The article describes the results of the expert survey, which was conducted in order to determine personality traits that are important for professional defectologists. The correlation is established between the personal competence and personal maturity. Personal maturity is a condition for the effective and successful implementation of the activity of a special education teacher. Personal maturity is a manifestation of directedness of the personality, which has developed properties.
THE LOVE THAT FRIGHTENS. CLINICAL-PEDAGOGICAL REFLECTIONS
Authors: Grazia Riva Maria
Published: May 2015

The experience of love is common to all human beings, of all ages, social classes and geographical origins (Bettetini, 2012; Passerini, 2008). Contemporary society has typically dragged love out of the intimate sphere, partly as a result of technological advances in the mass communication media, especially Internet. The media constantly dwell on the themes of love and sex, honing in on people’s love lives and making gossip about them a global affair, exposing the most intimate details of the love affairs of the famous and not so famous, and shamelessly flaunting nudity.
A TOOLKIT TO EVALUATE THE IMPACT OF AN EDUCATIONAL ACTION TO SENIORS’ QUALITY OF LIFE
Authors: Esteller-Curto Roger , Escuder-Mollon Pilar , Ochoa Luis
Published: May 2015

When an institution needs to evaluate the teaching-learning process then it can be done evaluating the knowledge and skills acquired by the learners or by the self-evaluating the trainers from the students perspective. The qualifications in this context is the main measure to get the metric for evaluation. On the other hand, when there is not a need to acquire a specific knowledge or expertise but when the learners wants to continue learning because he/she enjoys it, wants to keep learning and being active or any other personal motivation, then evaluation becomes a big challenge. This is the case of seniors’ education (citizens over 65 or retired). Which metrics should be used when evaluating institution? how we can know if those institutions are doing the work correctly ? how can the institution increase the quality and effectiveness ? From this need the project QEduSen (supported by the Lifelong Learning Programme of the European Commission) produced an evaluation toolkit.
High performance Athletes dual career support opportunities in the context of the European Union
Authors: Ābeļkalns Ilvis
Published: May 2015

This article aims to provide an overview of high performance athletes - students dual-career support opportunities in the European Union, in order to create dual career support system in Latvia. The paper provides an explanation of terms, and analyzes the UK, Ireland, Germany, Belgium and other countries' experience in the dual career. In the process is created a comparative overview of the possibilities for support in several European countries. High-performance athletes main types of support are flexible exam schedule, individual study plan, consultations with lecturers, distance learning studies (e-learning), the mentor's advice, and reduced requirements for entrance exams. In Latvia there is not created united support system, each university tries to find support for their athletes at their own discretion.
Barómetro industrial LEON 50
Authors: Álvarez Martínez Javier , Lago Rodríguez Julio , Pacho Santos David
Published: May 2015

El Barómetro indusrial LEON 50 es un trabajo de investigación que tiene como objetivo esencial identificar características patrimoniales, financieras y económicas de una muestra de empresas que actúan dentro de la industria leonesa. El soporte de este estudio empírico es la información contable anual auditada que depositan en el Registro Mercantil las empresas integrantes de la muestra, recogida básicamente en el balance de situación, la cuenta de pérdidas y ganacias y el cuadro de finaciación referidos al bienio 2001-02. En esencia, el Barómetro Industrial LEON 50 pretende ser un avance en el análisis, diagnóstico y mejor conocimiento de la industria regional, aportando una visión actualizada sobre estrategias y pautas de actuación empresarial que serán objeto de observación en períodos
Importancia de los planes de reordenación en la reconversión del carbón en España
Authors: González Rabanal Nuria
Published: May 2015

El objetivo de este artículo es conocer el funcionamiento del sector minero energético a través de los sucesivos planes de reordenación del sector desde una perspectiva normativa e institucional. Estos planes de reordenación y reajuste nacen, en un principio, de la planificación energética nacional. La adhesión de España al proyecto comunitario introdujo nuevas directrices en actividades como la de la extracción de carbón. Los objetivos fijados en cada uno de ellos y articulación de los mecanismos de ayuda por ellos establecida, nos ayudarán a entender el papel desempeñado por las instituciones políticas, sociales y económicas involucradas en dicho proceso.

The aim of this paper is the analysis of the Spanish coal rationalization plans from a normative and institutional view. The energy demand has been influenced by the economic situation of coal sector also the control of electricity companies. In the beginnign, these action plans were a part of the national energy strategy. After Spanish integration in European Community, these plans were integrated into the European energy strategy. The study of each plan and their implementation help us to understand the complexity of coal rationalization process in Spain and also the role of partners' involved in the process.
Aplicación del análisis discriminante y regresión logística en el estudio de la morosidad en las entidades financieras : comparación de resultados
Authors: Mures Quintana María Jesús , García Gallego Ana , Vallejo Pascual María Eva
Published: May 2015

En este trabajo se presentan los resultados de un estudio empírico realizado en Castilla y León, mediante la aplicación de dos técnicas estadísticas a una muestra de clientes de entidades financieras implantadas en dicha Comunidad, con el fin de valorar el riesgo de crédito. A su vez, se determina el método que permite discriminar mejor entre clientes morosos y no morosos, lo que se realiza a partir de una serie de factores que incluyen en el comportamiento de pago de los clientes.

In this paper we present the results of an empirical study of the region of Catilla & León (Spain), through the application of two statistical tecniques to a sample of costumers of financial institutions settled in the said region, in order to evaluate the credit risk. On the order hand, we determine the method that better discriminates between default and non-default costumers, what is obtained through a series of factors that influence on their payment
The Relationship Quality Effect on Customer Loyalty
Authors: Auruskeviciene Vilte , Salciuviene Laura , Skudiene Vida
Published: May 2015

Este estudio tiene como objetivo la identificación de los elementos constitutivos de la calidad de relación que permite a las empresas oferentes de servicios profesionales establecer relaciones a largo plazo con sus clientes y fortalecer la lealtad de los mismos.
El marco teórico sobre el que se ha formulado la identificación de dichos elementos y de la interrelación inherente a la lealtad del cliente ha sido contrastado empíricamente sobre una muestra de 74 directivos de empresas lituanas compradoras de servicios relacionados con las tecnologías de la información. Los resultados sugieren que las variables "calidad funcional", "confianza" y "compromiso" tienen un efecto significativo sobre la lealtad del cliente de servicios de tecnologías de la información. La calidad funcional es el elemento más importante a la hora de construir relaciones a largo plazo con clientes en el mercado de servicios profesionales.

This study aims to identify the dimensions of relationship quality that enables professional services companies to establish long-term relations with their clients and fosters the loyalty of the client. The theoretical framework of relationship quality dimensions and customer loyalty interrelationship in a sample of 74 Lithuanian companies' managers buying IT service has been empirically tested. The findings suggest that the three variables (functional quality, trust, and commitment) have a significant effect on IT services customer loyalty. Functional quality construct is the most important in building long-term relationship with customers in a professional services market.
¿Es realmente una herejía hablar de equidad, justicia y confianza en las organizaciones?
Authors: Fernández Sánchez Esteban , Junquera Cimadevilla Beatriz
Published: May 2015

El objetivo de este trabajo era revisar las aportaciones de la literatura acerca de cómo evitar la destrucción de confianza y cómo crearla dentro de una organización, considerando que la misma constituye un recurso organizativo clave, especialmente en las organizaciones con determinadas características. Para ello, se revisaron las aportaciones de la teoría de la equidad y la justicia organizativa. La revisión de la literatura nos ha permitido concluir que el recurso confianza es escaso, fácil de destruir y prácticamente imposible de reconstruir.

The aim of this paper is to review the contributions of the literature about how to avoid the confidence destruction and how to create it inside an organization. We have considered that confidence is a key organizational resource, specially in certain kind of organizations. With this objective, we have reviewed the contributions of the theory of equity and the theory of organizational justice. The review of the literature has allowed us to conclude that the resource confidence is scanty, easily to destroy and practically impossibly to reconstruct.
Commercial books under Turkish commercial laws concerning accounting
Authors: Güvemli Batuhan , Yildiz Fehmi
Published: May 2015

La modernización de las leyes comerciales de Turquía tiene una historia de 160 años (1850-2010). Los movimientos de occidentalización (Imperial Edicto de 1839) dentro del Imperio Otomano trajeron consigo la creación de la primera ley comercial, Kanunname-i Ticaret (1850 a 1926). Desde 1926 otras tres leyes comerciales fueron promulgadas. En este estudio, examinamos los libros de comercio dentro de esas cuatro leyes comerciales en el ámbito de la contabilidad. Nuestro objetivo es entender los efectos de los cambios de reglamentación comercial sobre la evolución de la cultura turca de contabilidad. Los resultados indican que debido a la ley islámica (Sharia), la aplicación de la ley comercial de 1850 no se había extendido. Las disposiciones legales que entraron en vigor con el establecimiento de la República en 1923 han hecho posible la promulgación de nuevas leyes comerciales. Así, el estudio también se ocupa del proyecto de ley de Derecho Mercantil de Turquía de 2005.

The modernization of the Turkish commercial laws has a history of 160 years (1850-2010). The westernization movements (Imperial Edict of 1839) within the Ottoman Empire effected the establishment of the first commercial law, Kanunname-i Ticaret (1850-1926). Since 1926, three other commercial laws were enacted. In this study, we examine the commercial books within those four commercial laws under the scope of accounting. Our aim is to understand the effects of the commercial regulatory changes on the evolution of the Turkish accounting culture. Findings indicate that due to the Islamic law (Sharia), the application the commercial law of 1850 was not widespread. The legal regulations which were put into force with the establishment of the Republic in 1923 have made the enactment of new commercial laws possible. Thus, the study also addresses to the bill of Turkish Commercial Law dated 2005.
Italian municipalities' NPFM reforms: an institutional theory perspective
Authors: Reginato Elisabetta , Fadda Isabella , Pavan Aldo
Published: May 2015

Entender las razones del fracaso o el éxito de las reformas impulsada por el NPFM es un tema que ha atraído recientemente la atención de la literatura sobre la gestión del sector público. Sobre la base de un estudio de caso realizado en el gobierno local italiano, la investigación analiza el estado de real aplicación de las reformas mencionadas anteriormente, y contribuye al debate teórico sobre las razones que explican las diferencias entre los cambios formales y sustanciales en la administración utilizando un enfoque institucional. Para este fin se realizó una encuesta sobre una muestra estadísticamente representativa de los municipios italianos con más de 5.000 habitantes y una serie de entrevistas semi-estructuradas con observadores privilegiados. Basándose en los resultados del análisis, la introducción de reformas inspiradas en el NPFM en Italia se puede considerar como un caso en el que la innovación anunciada por la ley es más formal que de fondo. En cuanto a las razones de la brecha entre los cambios administrativos de forma y de fondo, los resultados del estudio sugieren la hipótesis de una correlación directa entre las prácticas contables y, respectivamente, las presiones isomorfas que han acompañado a la introducción de nuevas herramientas de contabilidad -nuevo institucionalismo sociológico (NIS)- la cultura organizacional de los municipios -viejo institucionalismo económico (VIE)- y el tamaño de los gobiernos locales.

Understanding the reasons for the failure or the success of NPFM reforms is an issue that has recently attracted the attention of public sector management literature. Basing on the Italian Local Government -LG- case, the research analyses the NPFM reform actual implementation, and contributes to the theoretical debate about the reasons for the discrepancies between actual and formal accounting changes using an institutional approach. To this end a survey carried out on a statistically representative random sample of Italian municipalities with more than 5,000 inhabitants together with semi-structured interviews to privileged observers are used. According to the results of the analysis, the Italian NPFM reforms introduction can be regarded as a case wherein innovation heralded by the law is rather formal than substantial. As regards the reasons for the gap between formal and actual changes the study findings suggest the hypotheses of a direct correlation between accounting practices and respectively isomorphic pressures affecting the introduction of the new accounting tools -New institutional sociology (NIS)-, municipality’s organisational culture -Old institutional economics (OIE)- and municipalities’ size
La contabilidad de las instituciones municipales del antiguo régimen: el pósito de la ciudad de Albacete
Authors: López Pérez Mar , Pérez Morote Rosario
Published: May 2015

Con este trabajo pretendemos analizar la gestión municipal a partir del análisis económico de una de las entidades municipales del Antiguo Régimen: el pósito de la ciudad de Albacete. Como es sabido, los pósitos, creados con objeto de mitigar los efectos de malas cosechas y limitar la escasez, actuaron también como instituciones crediticias que prestaron a particulares, desarrollando una actividad financiera. Se consideran, por tanto, como los primeros institutos de crédito rural. Asimismo, fueron entidades a las que acudió el estado a finales del siglo XVIII cuando las necesidades financieras de la hacienda pública fueron mayores. Su relevancia en la política económica del Antiguo Régimen está fuera de duda. En el estudio que aquí presentamos tratamos de acercarnos a su gestión y para ello nos hemos acercado a su estudio contable. Para ello hemos examinado los libros de cuentas de la institución, tanto los dinerarios como los de especie. Hemos analizado la contabilidad de esta institución basada aún en el sistema de “cargo y data”. Hemos analizado la documentación existente entre 1765 y 1808 que, a pesar de su irregularidad e incluso sus lagunas informativas, puede arrojar un poco de claridad en la administración local de este período.

Municipal granaries were institutions of municipal ownership that had significant influence on agricultural policy of the Old Regime. They were grain stores managed by local councils. Municipalities tried to overcome the shortage lending to farmers and consumers. They had an essential role in the agrarian society because they could increase the supply of basic items. Despite its significance, from our point of view, these corporations have not been studied sufficiently due to the thoroughness required to analyze data preserved in the provincial archives. In our study, we have tried to analyze the activity of these institutions. To do this, we have studied the accounting system of one of them: the deposits of the city of Albacete. We have analyzed the period between 1765 and 1808, although we know it presents important information gaps. We are select this period because these years were when the subsistence crisis was more acute. On the on hand, the suppression of the rate of grain, in 1765, in order to balance supply and demand, caused a steady rise in prices. On the other hand, at the end of the century, institutions analyzed in our study had many difficulties to survive. The real treasury demanded them substantial monetary contributions to finance its increased.
La empresa familiar en la Ley de Sociedades de Capital: implicaciones fiscales
Authors: García Moncó Alfonso
Published: May 2015

La Sociedad Limitada Nueva Empresa puede ser el vehículo idóneo para la adopción de la forma societaria por una empresa familiar. El Real Decreto Legislativo 1/2010, de 3 de julio que aprueba el Texto Refundido de la Ley de Sociedades de Capital incorpora en su articulado y en sus disposiciones adicionales importantes ventajas para las SLNE, tanto para facilitar su constitución, como para flexibilizar su funcionamiento y reducir los costes fiscales de su creación. Las empresas familiares de reducida dimensión pueden beneficiarse de este marco jurídico y fiscal que, en estos momentos, no tiene comparación con ninguna otra modalidad societaria. Sin embargo, esta realidad es, en gran parte, desconocida porque no se han explicado las posibilidades que contiene la Ley de Sociedades de Capital al respecto y sus consecuencias fiscales.

The New Enterprise Limited Company can be an ideal vehicle for the adoption of the corporate form by a family business. The Royal Decree 1/2010 of 3 July, which approves the revised text of the Capital Company Act, includes in its provisions and its additional provisions for SLNE important advantages, both to facilitate their establishment, as to ease operation and reduce the fiscal costs of its creation. The small size family businesses can benefit from the legal and fiscal framework at the moment, is unmatched by any other corporate form. However, this reality is largely unknown because they have not explained the possibilities contained in the Companies Act and Capital about the tax consequences.
La incidencia del parentesco en la aplicación de la bonificación en el impuesto de sucesiones y donaciones en la transmisión de una empresa familiar (al hilo de la sentencia num. 465/2007 de 25 de mayo, del Tribunal Superior de Justicia de Murcia
Authors: Mata Sierra María Teresa
Published: May 2015

Se aborda en este trabajo la relación de parentesco entre el cónyuge supérstite y los parientes consanguíneos del cónyuge fallecido y su incidencia en la aplicación de la reducción en el Impuesto de Sucesiones y Donaciones en la transmisión de una empresa familiar.

The relation of kinship is approached in this work between the surviving spouse and the consanguineous relatives of the deceased spouse and his incident in the application of the fiscal benefit in the Tax of Successions and Donations in the transmission of a family enterprise.
El control del patrimonio eclesiástico: inspecciones y censura de cuentas en la Iglesia de Toledo = Inspections and auditing of accounts in the church of Toledo: Management of the ecclesial heritage
Authors: Villaluenga de Gracia Susana
Published: May 2015

Este trabajo pretende aportar evidencia empírica sobre la existencia de un importante aparato de supervisión y control físico y contable en la Iglesia, cuyo objeto era garantizar la conservación del patrimonio eclesiástico y la correcta gestión de sus rentas, evitando dispendios, asegurando su empleo y exigiendo responsabilidades al respecto. Esta exigencia surge, a su vez, de lo acordado en los concilios, cuyos cánones, una vez publicados, tomaban forma en los sínodos diocesanos para acomodarlos a necesidades concretas, integrándose después en la normativa interna de las corporaciones religiosas.Habida cuenta de esta última documentación referida a la Iglesia de Toledo, estudiaremos la figura de los visitadores y contadores, nombrados para supervisar y controlar el correcto funcionamiento de la institución, salvando así la responsabilidad del Cabildo en la administración temporal y espiritual de los bienes eclesiásticos. Al mismo tiempo, haremos hincapié en los instrumentos de control: el inventario y el método de cargo y data o descargo. Finalmente, nos centraremos en la actuación de los contadores, encargados de tomar la cuenta a los responsables de los diferentes centros donde se manejaba particularmente el dinero en efectivo de cada lote de rentas vinculado a un fin concreto.

This paper provides empirical evidence on the existence of an important monitoring device and physical control and accounting in the Church, aimed at ensuring the conservation of ecclesiastical heritage and the proper management of their revenues, avoiding extravagance, ensuring an appropriate use of these revenues, and demanding responsibilities to those held accountable in that regard. This requirement arises, in turn, from measures agreed by the Councils, whose canons, once published, were collected in diocesan synods and in the internal normative to meet the specific needs of the different religious organisations.Given this latest documentation relating to the Church of Toledo, we will study the figure of the visitors and auditors, appointed to monitor and control the correct functioning of the institution. This ensured the responsibility of the Chapter in the administration of church property. At the same time, we will look closely into the instruments of control used: the inventory and the charge and discharge method. Finally, we will focus on the performance of auditors, who were responsible for taking account to those responsible for the different centers that handled the cash income of each lot of revenues tied to a particular purpose.
El conflicto competitivo entre sistemas socio-técnicos complejos y la evolución de los sectores industriales = The competitive conflict between complex socio-technical systems and industrial sector dynamics
Authors: Levy Alberto
Published: May 2015

Resumen

Las concepciones tradicionales con respecto a la Estrategia Competitiva y a la dinámica de los sectores industriales han sido casi siempre orientadas hacia el lado de la demanda, el Posicionamiento de las marcas, o hacia el lado de la oferta, la Productividad de los recursos. En este artículo se presenta el concepto de “paradigma vincular” para entender a la Estrategia Competitiva y la Dinámica de los Sectores Industriales. Este concepto liga el posicionamiento con la productividad desde un abordaje cognitivo, interactivo y sistémico.

Abstract

Almost all of the traditional views regarding Competitive Strategy and Industrial Sector Dynamics have been oriented towards the demand side, this is a brand Positioning bias, or towards the supply side, this is a resource Productivity bias. This paper introduces the concept of “vincular paradigm” to understand Competitive Strategy and Industrial Sector Dynamics from a cognitive, interactive and systemic approach
La calificación del concurso tras la reforma introducida en la Ley Concursal por la Ley 38/2011 = The qualification of the bankruptcy after the reform carried out in the insolvency act by the Law 38/2011
Authors: Díaz Gómez María Angustias , Miguélez del Río Carlos
Published: May 2015

Resumen

El objeto de este trabajo es analizar la calificación del concurso, tema éste de gran importancia dentro de la institución del concurso de acreedores. La calificación del concurso se regula en España en la Ley Concursal 22/2003, de 9 de julio, que ha sido modificada últimamente por la Ley 38/2011, de 10 de octubre. Se trata de reflexionar sobre esta normativa, destacando los aspectos más novedosos y significativos introducidos por esta Ley en la calificación del concurso.
Con el fin de profundizar en el estudio de la calificación del concurso, tras unas consideraciones introductorias, se analizan aspectos fundamentales en la calificación, tales como los presupuestos de la calificación; la complicidad de un tercero que coopere con el deudor en algún acto generador o agravante de la insolvencia; las consecuencias jurídicas que derivan de la calificación del concurso; la problemática que suscita la sustitución de los inhabilitados como consecuencia de la sentencia de calificación; la calificación en el supuesto de intervención administrativa; la tramitación de la sección de calificación, cerrando el trabajo con una conclusión, a modo de reflexión final, sobre el tema que es objeto de estudio.

Abstract

The object of this work is to analyze the qualification of the bankruptcy, topic of great importance inside the institution of bankruptcy. The qualification of the bankruptcy is regulated in Spain in the Insolvency Act 22/2003, of July 9, which has been modified lately by the Law 38/2011, of October 10. It is a question of thinking about this regulation, emphasizing the most new and significant aspects introduced by this Law in the qualification of the bankruptcy.
In order to penetrate into the study of the qualification of the bankruptcy, after a few introductory considerations, fundamental aspects are analyzed in the qualification, such as the budgets of the qualification; the complicity of a third party that he cooperates with the debtor in some generating or aggravating act of the insolvency; the juridical consequences that derive from the qualification of the bankruptcy; the problematics that provokes the substitution of the disqualified ones as consequence of the judgment of qualification; the qualification in the supposition of administrative intervention; the processing of the section of qualification, closing the work with a conclusion, like final reflection, on the topic that is an object of study.
Conciliación y contrato a tiempo parcial en España: efectos de la crisis = Family and work reconciliation and part-time contracts in Spain: effects of the crisis
Authors: Bote Álvarez-Carrasco Valentín , Cabezas Ares Alfredo
Published: May 2015

Resumen

Tanto la Unión Europea, como los diferentes gobiernos nacionales han ido tomando medidas tendentes a la flexibilización de la jornada de trabajo con el objeto de facilitar una mejor conciliación entre vida laboral y familiar de los trabajadores. La consecución de este objetivo se ha visto comprometida por el impacto de la actual recesión en el mercado laboral. El colapso del mercado crediticio está repercutiendo de forma notable en el empleo, registrándose una abultada pérdida de puestos de trabajo desde el año 2008. A pesar de este proceso, simultáneamente se observa un aumento en el número de personas contratadas a tiempo parcial. En este artículo se pretende analizar dicho comportamiento diferencial del contrato a tiempo parcial, detallando las características de la evolución registrada por esta forma contractual en el marco de la actual crisis económica.

Abstract

Both the European Union and various national governments are taking measures in favor of making the work hours more flexible and easier to combine with family life. The achievement of this aim has been affected by the current labor market recession: the collapse of the credit market has significant effects on employment, as, since 2008, it has been registered a huge loss of jobs. However, despite this process, at the same time, it has been observed an increase in employees with part-time contract. In this article, we intend to analyse the peculiar behaviour of part-time contracts, providing details on the characteristics of this contractual form in the context of the current economic crisis.
Avances en la exposición contable de CoPs y memorias GRI = Advances in CoPs and GRI reports as accounting statements
Authors: Fernández Lorenzo Liliana , Larramendy Elsa , Tellechea Pamela
Published: May 2015

Actualmente para lograr un desarrollo sustentable, la sociedad requiere que las organizaciones asuman su responsabilidad socio-ambiental y emitan información acerca de los impactos que su actividad genera en el medioambiente.
Dicha información mayormente se presenta a través de las denominadas Memorias o Reportes de Sostenibilidad, que responden a distintas formas y contenidos. Cada vez son más los informes que se elaboran siguiendo los lineamientos del Pacto Mundial (PM) y del Global Reporting Initiative (GRI).
Consideramos que la información sobre la responsabilidad socio-ambiental debería reunir los requisitos que hacen a toda buena información contable, para incrementar su utilidad.
Para comprobarlo, se realiza un estudio de casos a los fines de determinar las características generales de estos informes elaborados bajo pautas del PM y del GRI conjuntamente, concluyendo que la información presentada en las memorias analizadas no reúne los requisitos de una buena información contable.
A fin de que la exposición de las CoPs y memorias de sostenibilidad GRI, pueda calificarse de contable, se expresan sintéticamente los indicadores analizados agregando su relación porcentual y se incorporan al Estado Contable Socio-ambiental realizado de acuerdo al modelo base de la FCE-UNLP, considerado como un estado contable (Fernández Lorenzo y Geba, 2008).

Nowadays in order to achieve sustainable development, organizations are required to take on their social and environmental responsibility and give information about the impact of their activities in the environment.
This information is usually presented through sustainability reports, which widely differ in content and layout. Many organizations worldwide have assumed their responsibility by implementing Global Reporting Initiative (GRI) and United Nations Global Compact (GC) guidelines.
We consider that the information regarding socio-environmental responsibility, should meet the characteristics of the good accounting information, and be based on the accounting principles in order to increase its utility.
To know it, we carried out an empirical research in order to determinate the general characteristics of the reports made under both GRI and GC guidance. We concluded that in most cases the information as presented in the analyzed reports does not meet the minimum requirements of good accounting information.
Consequently, we decided to make a proposal and show the analyzed indicators in the Social Environmental Report developed according to the FCE-UNLP model (Fernández Lorenzo and Geba, 2008), which we consider as a true accounting statement.
Compromiso laboral y estrés en los empleados de Bancos y Cajas = Commitment and stress on employees in Banks
Authors: Sánchez Hernández María Isabel
Published: May 2015

La crisis económica de los últimos años ha impactado especialmente en el sector financiero y se ha hecho sentir tanto en el estrés que soportan los empleados de las sucursales de bancos y cajas como en sus niveles de compromiso con la empresa. En este trabajo se analizan los componentes del compromiso laboral en una muestra de 102 trabajadores del sector de la banca confirmándose las dimensiones clásicas del modelo de Allen y Meyer (1996). La relación causal del compromiso con el estrés se testa con un modelo de ecuaciones estructurales dando por resultado que cuanto mayor es el compromiso de la plantilla, menores son los niveles de estrés. Como conclusión se señalan las medidas de gestión del capital humano que podrían mejorar los niveles de compromiso en este sector.

The economic crisis of recent years has particularly impacted the financial sector. It has been felt in both, the stress endured by employees of banks and the levels of commitment to the company. In this paper the components of employee engagement are analyzed in a sample of 102 workers to confirm the classic dimensions from Allen y Meyer (1996) in banks workers. The causal relationship between employee engagement and stress is tested with a structural equation model. The result is that the higher the commitment of the workforce, the lower the stress levels. In conclusion, proper human capital management could improve engagement levels in the bank sector.
¿Quién haba de ti en internet? Una exploración de la ‘blogosfera’ afín a temas alimenticios = Who talks about you on the internet? An exploration of the food-related ‘blogosphere’
Authors: Sahelices Pinto César
Published: May 2015

El consumidor actual de productos alimenticios está cada vez más concienciado con su dieta, su estilo de vida y su presupuesto, y por tanto, está más informado y es más exigente. De ello es testigo internet y los social media, cuyo potencial es enorme. En estas plataformas se relacionan millones de individuos formando redes por las que fluye comunicación ‘boca-oreja’ electrónica de gran repercusión para las empresas. Analizar estas redes sociales y mantener el contacto con ellas permite obtener un valioso feedback para la organización. En este de trabajo de investigación se realiza una exploración de la ‘blogosfera’ relacionada con alimentación, su capacidad de prescripción y su posicionamiento ante la publicidad. Finalmente se consideran diferentes aspectos que dan pie a posibles líneas de investigación futura.

Today’s consumer is becoming increasingly aware of his/her diet, lifestyle and budget, and is therefore more informed and more demanding. The Internet and social media, whose potential is huge, are faithful witnesses of it. Millions of individuals interact on these platforms, creating networks through which ‘electronic word-of-mouth’ of great impact for companies flows. By analyzing and maintaining direct contact with these social networks, researchers can obtain valuable feedback for the organization. This research paper presents an exploration of the food-related ‘blogosphere’, its prescriptive capacity and positioning towards advertising. Finally, some possible lines of further research are considered.