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Search Results: 1 - 10 of 332605 matches for " Carolina Bona-Sánchez "
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Blindaje y capacidad informativa del resultado contable
Carolina Bona-Sánchez,Jerónimo Pérez-Alemán,Domingo J. Santana-Martín
Universia Business Review , 2008,
Abstract: El objetivo del trabajo es analizar la incidencia de las medidas defensivas (MDs) en la calidad de la información contable divulgada, en un contexto en el que el principal conflicto de agencia deriva de la divergencia de intereses entre accionistas controladores y propietarios minoritarios. Utilizando un índice de blindaje dise ado a partir de las disposiciones estatutarias defensivas de las empresas cotizadas espa olas, los resultados obtenidos evidencian una incidencia negativa de las MDs en la calidad de la información contable
Localización y afectación de costes medioambientales y no medioambientales en las empresas de aguas: el coste del agua desalada
Pérez Alemán,Jerónimo; Piedra Herrera,Francisca; Mesa Mendoza,Margarita; Bona Sánchez,Carolina;
Innovar , 2005,
Abstract: the directive 2000/60/ec of the european parliament and the council establishes a framework for community action in the field of water policy. this standard indicates in its article 9 that member of the states shall take account of the principle of recovery of the costs of water services, including the environmental ones. according to this legal framework, municipal water supply entities must generate information about their general costs and, more particularly, about their environmental costs and other environmental items. so, in this paper we focus on the cost of desalinated water, which is one of these entities? main outputs.
Family Control and Earnings Quality
Carolina Bona Sánchez,Jerónimo Pérez Alemán,Domingo Javier Santana Martín
Revista de Contabilidad : Spanish Accounting Review , 2007,
Abstract: El trabajo analiza la relación entre el control familiar y la calidad de la información contable en un contexto en el que el tradicional conflicto de agencia entre directivos y accionistas se desplaza a la divergencia de intereses entre accionistas controladores y minoritarios. Los resultados alcanzados muestran que, en comparación con las no familiares, las empresas de naturaleza familiar divulgan unos resultados de mayor calidad, tanto en términos de menores ajustes por devengo discrecionales como de mayor capacidad de los componentes actuales del resultado para predecir los cash flows futuros. Además, el aumento en los derechos de voto en manos de la familia controladora incrementa la calidad de los resultados contables. La evidencia obtenida se muestra consistente con la presencia de un efecto reputación/vinculación a largo plazo asociado a la empresa familiar. Adicionalmente, el trabajo refleja que a medida que disminuye la divergencia entre los derechos de voto y de cash flow en manos de la familia controladora, aumenta la calidad de la información contable.PALABRAS CLAVE: derechos de voto, divergencia, empresa familiar, calidad delresultado, reputación, beneficios privados.This work examines the relationship between family control and earnings quality in a context where the salient agency problem shifts away from the classical divergence between managers and shareholders to conflicts between the controlling owner and minority shareholders. The results reveal that, compared to non-family firms, family firms reveal higher earnings quality in terms of both lower discretionary accruals and greater predictability of future cash flows. They also show a positive relationship between the level of voting rights held by the controlling family and earnings quality. The evidence is consistent with the presence of a reputation/long-term involvement effect associated with the family firm. Moreover, the work reflects that, as the divergence between the voting and cash flow rights in the hands of the controlling family decreases, earnings quality increases.
Informativeness of accounting earnings in family firms
Cuadernos de Gestión , 2009,
Abstract: This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired, the family nature affects positively on the informativeness of accounting earnings.
An epidemiological and diagnostic update on tuberculosis
Carolina Sánchez G.
Medwave , 2011,
Sergei Mouraviev. Heraclitea (10 vols.). Sankt Agustin, Alemania: Academia Verlag, 1999-2006.
Sánchez Castro Liliana Carolina
Forma y Función , 2009,
Proteomic Analysis through Adventitious Rooting of Pinus radiata Stem Cuttings with Different Rooting Capabilities  [PDF]
Carolina álvarez, Luis Valledor, Patricia Sáez, Manuel Sánchez-Olate, Darcy Ríos
American Journal of Plant Sciences (AJPS) , 2016, DOI: 10.4236/ajps.2016.714174
Abstract: In forest production systems, vegetative propagation of elite clones through adventitious rooting is a common practice. In Chile, adventitious rooting is the main methodology for vegetative reproduction of Pinus radiata. However, the capability of produce adventitious roots in gymnosperms decreases with aging. While it is true that some efforts have been made to identify markers or/and regulators of the aging process and adventitious rooting, molecular mechanisms that regulate both processes are scarcely known, especially at protein level. This research evaluated qualitative and quantitative changes in protein accumulation during the adventitious rooting process of P. radiata stem cuttings, with different rooting capabilities. Beside, an analysis of morpho-anatomical changes was performed in stem cuttings with high and low rooting capabilities, during the adventitious rooting process. It was observed that juvenile 1-year-old stem cuttings rooted in a 100%, while aged stem cuttings (3-year-old) presented only a 20% of rooting. According to the results of differential protein accumulation, univariate and multivariate analysis indicated that in total, 114 and 89 proteins were differentially accumulated in juvenile and aged cuttings, respectively. Also, identification of such proteins showed the presence of proteins related to cell wall organization and the presence of a protein related with proper distribution of auxin PIN transporter, both key in the new meristem formation process during adventitious rooting.
Population Growth of Rhopalosiphum padi L. (Homoptera: Aphididae) on Different Cereal Crops from the Semiarid Pampas of Argentina under Laboratory Conditions
Descamps,Lilian R; Sánchez Chopa,Carolina;
Chilean journal of agricultural research , 2011, DOI: 10.4067/S0718-58392011000300007
Abstract: the bird cherry-oat aphid rhopalosiphum padi l. (homoptera: aphididae) is one of the main pests in a number of crops in the semiarid pampas of argentina. in the present study, the effect of different host plants, including triticum aestivum l., ×triticosecale wittm., hordeum vulgare l., hordeum distichum l., avena sativa l., and secale cereale l. on biological parameters of r. padi l. was studied in the laboratory at 24 ± 1 °c, 65 ± 10% rh and a 14:10 photoperiod. longevity, intrinsic rate of natural increase (rm), net reproductive rate (r0), mean generation time (t), doubling time (dt), and finite rate of increase (λ) of the bird cherry-oat aphid on the different cereal crops were estimated. differences in fertility life table parameters of r. padi among host plants were analyzed using pseudo-values, which were produced by jackknife re-sampling. results indicated that beer barley might be the most suitable food for r. padi due to greater adult longevity (20.88 d), higher fecundity (41 nymphs female-1), higher intrinsic rate of natural increase (0.309 females female-1 d-1), lower doubling time (2.24), and lower nymphal mortality (22.2%). therefore, it can be concluded from the present study that r. padi prefers beer barley for fast and healthy development over other cereal crops.
Platón y el consentimiento informado contemporáneo
Chuaire,Lilian; Sánchez,Magda Carolina;
Colombia Médica , 2007,
Abstract: informed consent is an ethical concept inherent to contemporary medical practice and research. in recognition of its importance, some plato’s ideas are examined, on the basis of the influence upon its definition and reaches, especially what refers to the connection between the quality of a free person and his right to make decisions about his health.
Condicionamiento clásico de tres tipos de humor en publicidad
Cifuentes,Carolina M; Sánchez,Juanita;
Universitas Psychologica , 2006,
Abstract: effects of humor in advertisement published in colombia were investigated in regards to brands, advertisement, purchase intention, recall and recognition. a simultaneous classical conditioning procedure was carried out, using incongruous, hostile and allusive humor associated to three brands. the procedure was applied to 30 university students. results revealed that the three kinds of humor work as unconditioning stimulus, generating positive attitudes towards advertisement and brand. humor influences the purchase intention and recognition, but not the remembrance of brand when compared to neutral advertisement. incongrous and hostile humor generate recognition and positive attitude towards advertisement and brand. allusions have a greater effect on purchase intention than the other ones. results corroborate the effectiveness of humor as an advertisement tool.
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