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Search Results: 1 - 10 of 374140 matches for " Jerónimo Pérez-Alemán "
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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
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
CAROLINA BONA SáNCHEZ,JERóNIMO PéREZ ALEMáN,DOMINGO JAVIER SANTANA MARTíN
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.
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.
Análisis poblacional por áreas de salud de las variaciones en consumo, precio y gasto de medicamentos cardiovasculares en 8 comunidades autónomas, Espa?a, 2005
Sanfélix-Gimeno,Gabriel; Peiró,Salvador; Librero,Julián; Ausejo-Segura,Mónica; Suárez-Alemán,Carmen; Molina-López,Teresa; Celaya,Ma Concepción; Casta?o-Riera,Eusebi; ,;
Revista Espa?ola de Salud Pública , 2010, DOI: 10.1590/S1135-57272010000400004
Abstract: background: variability in cardiovascular drugs is of great interest because of its high population use, its high expenditure and the availability of strong evidence supporting its use. the aim of this study is to describe variation in dispensation, price and pharmaceutical expenditure for 11 subgroups of cardiovascular drugs by healthcare areas. methods: this was a population study describing dispensation for 11 subgroups of cardiovascular drugs among healthcare areas in 2005. population: 93 healthcare areas of the 8 participant autonomous regions. analysis: descriptive analysis of dispensation (defined daily dose (ddd) per 1,000 pensioners and day (ddd/1000p/day), average price (euros per ddd), pharmaceutical expenditure (euros per 100 pensioners) and standardized consumption ratios. small-area variation analysis was used to analyze observed variability. results: consumption of cardiovascular drugs oscillated between 324 ddd/1000p/day for drugs with action on the renin-angiotensin system, and 6.5 ddd/1000p/day for anti-aldosterone diuretics. variation in consumption for areas in the 5th and 95th percentiles went from 1.8 times (digitalics) to 17.2 times (flavonoids), although most of the groups showed an extremal quotient of around 5. variation in average prices was lower than in consumption (1.1 times for doxazosin and 3.7 for flavonoids) and variations in pharmaceutical expenditure was similar to variation in consumption (from 2.0 times for digitalics to 13.0 times for flavonoids). conclusions: major variations in the consumption of cardiovascular drugs between healthcare areas, together with discreet variations in price mean there are big differences in pharmaceutical expenditure from one population to another.
REPERTORIO BIBLIOGRáFICO: ARTE, ESTéTICA E HISTORIA DEL ARTE EN COLOMBIA 1870-1929
Ramírez Pérez,Paola Andrea; Tobón,Daniel Jerónimo;
Revista Interamericana de Bibliotecología , 2006,
Abstract: this article describes the origin, process, and results of a bibliographic research project carried out by the research group on the theory and history of art in colombia in the university of antioquia. the primary product of this study is a database that combines bibliographic records in the fields of colombian art, aesthetics, and art history for the period 1870 to 1929. the text emphasizes bibliographic research and the role that interdisciplinary cooperation can play between librarians and subject experts in this area of study, as well as its importance in improving the research process. it also suggests possibilities for future research in this and other areas, following the experience here described.
Solubility effects on antibacterial activity of chemically modified chitooligosaccharides of fungal origin
Luis LILLO,Inés MU?OZ,Jerónimo PéREZ,Julio ALARCóN
Boletín Latinoamericano y del Caribe de Plantas Medicinales y Aromáticas , 2011,
Abstract: Quitina y quitosano son una clase de metabolitos que producen algunas especies de hongos que están asociados con plantas medicinales y comerciales, esto es por ejemplo en Mucor sp., con un amplio número de actividades biológicas, siendo la antibacteriana y antifúngica unas de las más importantes. En nuestro programa de investigación de biopesticidas y compuestos naturales, estamos estudiando quitosano obtenido de el medio de cultivo del hongo Mucor ruoxii. Quitooligosacáridos fueron preparados por hidrólisis parcial ácida de quitosano nativo y un derivado aminoglicosilado fue obtenido por aminación reductiva del quitooligosacárido. Las solubilidades de estos compuestos fueron medidas a diferentes pHs y su actividad antibacteriana frente a Escherichia coli (gram-negative) and Staphylococcus aureus (gram-positive). Quitosano y los derivados testeados exhiben una buena actividad antibacteriana frente a S. aureus.
Infección por virus pandémico (H1N1) 2009 en Andalucía
Mayoral Cortés,José María; Ruiz Fernández,Josefa; Pachón Díaz,Jerónimo; Navarro Marí,José María; Puell Gómez,Luz; Pérez Morilla,Esteban; Gallardo García,Virtudes; Duran Pla,Enric; Fernández Merino,Juan Carlos; Pajares Bernaldo-Quirós,Ignacio; Murillo Cabeza,Francisco; Pérez Ruiz,M.; Guillén Enríquez,Javier; Carmona,Juan Carlos; Andérica Frías,Gloria;
Revista Espa?ola de Salud Pública , 2010, DOI: 10.1590/S1135-57272010000500006
Abstract: in april 2009, in response to the who's alert due to the existence of human infection cases with a new ah1n1 influenza virus, known as swine flu, andalusian health authorities trigger an specific action plan. the surveillance actions developped provided us with appropriate clinical, epidemiological and virological characteristics of the disease. during the first few days, contingency plans were set up based on epidemiological surveillance and outbreak control measures were adopted through early alert and rapid response systems. after phase 6 was declared, influenza sentinel and severe cases surveillance were used in order to plan healthcare services, to reduce transmission and to identify and protect the most vulnerable population groups. behaviour of pandemic influenza in andalusia was similar to that observed in the rest of the world. atack rate was similar to a seasonal flu and the peak was reached at the 46th/2009 week. most of them were mild cases and affected particularly to young people. the average age of hospitalised patients was 32. prior pulmonary disease, smoking and morbid obesity (bmi>40) were the most common pathologies and risk factors in severe cases. an impact scenario of pandemic wave in andalusia, with an expected attack rate from 2 to 5%, was prepared considering watt observed in the southern hemisphere. characteristics of the epidemic concerning its extent, severity and mortality rate were adjusted to this scenario.
Density, damage and distributión of Cucullia Calendulae (Noctuidae) in patches of Calendula arvensis
PéREZ-GUERRERO,SERGIO; REDONDO-VILLA,ALBERTO JOSé; TORRES-PORRAS,JERóNIMO;
Revista Colombiana de Entomología , 2010,
Abstract: most studies on the family noctuidae focus on very few species that cause damage to crops; however, there is little informatión on the biology and ecology of the remaining species of noctuid moths. this work examines the relationship of the larvae of cucullia calendulae with their main food plant calendula arvensis. the results showed that the larvae of this species feed on the fruiting bodies, reaching an overall incidence of ca. 30%. in addition, there was a differential distributión of larvae according to their size. early stages were found in the reproductive structures while latter stages were found on the stems, which should be due to a defensive strategy. furthermore, from seven characteristics of the patch taken into account, only the height of the plant explained a greater number of larvae per patch.
Density, damage and distributión of Cucullia Calendulae (Noctuidae) in patches of Calendula arvensis Densidad, da os y distribución de Cucullia Calendulae (Noctuidae) en manchas de Calendula arvensis
SERGIO PéREZ-GUERRERO,ALBERTO JOSé REDONDO-VILLA,JERóNIMO TORRES-PORRAS
Revista Colombiana de Entomología , 2010,
Abstract: Most studies on the family Noctuidae focus on very few species that cause damage to crops; however, there is little informatión on the biology and ecology of the remaining species of noctuid moths. This work examines the relationship of the larvae of Cucullia Calendulae with their main food plant Calendula arvensis. The results showed that the larvae of this species feed on the fruiting bodies, reaching an overall incidence of ca. 30%. In addition, there was a differential distributión of larvae according to their size. Early stages were found in the reproductive structures while latter stages were found on the stems, which should be due to a defensive strategy. Furthermore, from seven characteristics of the patch taken into account, only the height of the plant explained a greater number of larvae per patch. La mayoría de los estudios sobre la Familia Noctuidae se centran en aquellas especies que causan da os a los cultivos, existiendo muy poca información sobre la biología y ecología del resto de especies de la Familia. Este trabajo examina la relación entre la larva del nóctuido Cucullia Calendulae y su principal planta nutricia: Calendula arvensis. Los resultados mostraron que la larva de esta especie se alimenta de los cuerpos fructíferos de la planta, llegando a da ar hasta el 30% de los mismos. Además, existió una distribución diferencial por tama os. Las larvas de los primeros estadios se encontraban en los órganos reproductivos, mientras las de últimos estadios se localizaban mayoritariamente en los tallos de la planta, lo que podría deberse a una estrategia defensiva. Por otro lado, de las siete variables analizadas, sólo la altura de la planta explicó un mayor número de larvas por parche.
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