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Copyright of Ideas y Valores is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective of this work is to analyze the perceptions of residents regarding the variables involved in developing Integrated Rural Tourism (IRT), as well as analyze how those variables affect said development. Therefore, we have analyzed the specific case of the residents of Tierra de Palmares, which is an area involved in a tourism development project. The residents constitute one of the main actors involved in the successful development of this type of tourism. The descriptive analysis performed as well as the Principal Components analysis shows the residents perceive the existence of key variables for reaching the desired type of tourism. Thus, it is verified that there is cooperation between the agents involved and the embedded, endogenous and complementary nature of the tourism activities that are developed, which activities allow empowering the residents. Moreover, it seems that positive effects are being generated by tourism, given that the existence of economic, sociocultural and environmental sustainability is perceived. The results of the regressions performed show that the effects of all these variables on the development of IRT are positive, although they should be analysed more in depth. Thus, the positive effect on IRT of the existence of information networks, the empowerment of residents, the development of tourism as complementary to traditional activities and the sharing of resources with tourists is detected. However, the inclusion of sustainability in the regression dilutes the effect exerted by complementarity and sharing. These results demonstrate the need to establish indirect relationships between all potentially determinant variables of TRI, which would improve the understanding of their development. [ABSTRACT FROM AUTHOR]

Copyright of Perfiles Latinoamericanos is the property of FLACSO - Mexico (Facultad Latinoamericana de Ciencias Sociales) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Pasos: Revista de Turismo y Patrimonio Cultural is the property of Universidad de La Laguna, Instituto Universitario de Ciencias Politicas y Sociales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Spanish Journal of Rural Development is the property of Spanish Journal of Rural Development and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper analyses the quality of employment in the major cities of Colombia in 2009. The results show that, although the quality of employment has improved since 2001, it still continues to be below the necessary level of quality employment. It also demonstrates the endogenous nature of education and proposes a correcting procedure for obtaining consistent and efficient estimators of employment quality. In differentiating between salaried and self-employed workers, the results reveal that if an individual is self-employed, an increase in the number of years of education does not contribute to improving the quality of employment. This effect only occurs in the case of salaried workers. [ABSTRACT FROM AUTHOR]

Copyright of Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The new regulation requiring the disclosure of audit fees split by type of services since 2002, has allowed us to undertake an empirical analysis of the level and composition of the fees in the Spanish market. Our analysis provides new relevant evidence on the market for professional services and the existing level of competition. We analyze their determinants as well as the possible joint assessment of the fees for audit and consulting services. Our results show that knowledge creation in certain activities is applied to create value via the provision of other services (knowledge spillovers). However, it does not seem possible to characterize the ways in which economies of scope are shared between the auditor (in terms of higher revenues) and the client (in terms of lower prices), as this appears to depend on the extent of competition in the market. Furthermore, we could not obtain evidence documenting the existence of lowballing. Finally, we found that the fees charged for consulting services do not differ significantly across big audit firms (who seem to have similar price strategies), but audit fees are significantly lower in the case of small firms. Our results are robust in the presence of different models and alternative specifications. [ABSTRACT FROM AUTHOR]