97 results
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2. Wage flexibility and the EMU: a nonparametric and semiparametric analysis for the Spanish case.
- Author
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Maza, Adolfo
- Subjects
WAGES ,EURO ,FOREIGN exchange rates ,MONETARY policy ,LABOR market ,MONEY ,ECONOMICS - Abstract
According to OCA theory, the creation of the EMU reinforces the role of wage flexibility as an adjustment instrument alternative to the exchange rate in order to mitigate the negative effects of asymmetric shocks. This paper uses the case of Spain as the frame of reference within the EMU – in order to ensure data homogeneity – and examines wage flexibility in the Spanish provinces using both nonparametric and semiparametric techniques. The main result of the paper is that the labour market appears to be quite rigid and, therefore, adverse shocks could have serious consequences in the future. [ABSTRACT FROM AUTHOR]
- Published
- 2006
- Full Text
- View/download PDF
3. Circulating financial innovation: new knowledge and securitization in Europe.
- Author
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Wainwright, Thomas
- Subjects
FINANCIAL services industry ,ASSET backed financing ,INNOVATIONS in business ,CREDIT ,BANKING industry - Abstract
Research in economic geography has provided a critical examination of securitization's role in the recent global financial crisis. Building on earlier studies which interrogated the development of US securitization, contemporary research has explored how securitization has been adopted in different political economies. Although these novel studies have begun to highlight the geographies of securitization, our knowledge of the historical spread of securitization remains underdeveloped. This paper seeks to address this issue by exploring how securitization emerged within different European financial spaces. In doing so, the paper examines the cases of France, Spain and Italy to identify how securitization circulated through space and across communities of practice, facilitating the co-creation of new knowledge. The paper provides deeper insight into how securitization became established within European financial centres throughout the 1990s, shaping contemporary financial networks and the spread of the credit crunch. [ABSTRACT FROM AUTHOR]
- Published
- 2015
- Full Text
- View/download PDF
4. EL MÉTODO DE RECONOCIMIENTO DESDE LA PERSPECTIVA DEL DERECHO INTERNACIONAL PRIVADO EUROPEO Y ESPAÑOL.
- Author
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Gardeñes Santiago, Miguel
- Subjects
INTERNATIONAL law ,HUMAN rights ,CONFLICT of laws ,LEGAL recognition ,EUROPEAN Union law ,METHODOLOGY - Abstract
Copyright of Anuario Español de Derecho Internacional Privado is the property of Iprolex SL 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.)
- Published
- 2017
- Full Text
- View/download PDF
5. Los matrimonios forzados como forma de violencia de género desde un enfoque interseccional.
- Author
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Parella, Sònia, Güell, Berta, and Contreras, Paola
- Subjects
- *
FORCED marriage , *RISK of violence , *VIOLENCE against women , *ARRANGED marriage , *WOMEN migrant labor , *INTERSECTIONALITY , *VIOLENCE , *GENDER , *IMMIGRANTS - Abstract
In recent years, forced marriage as a manifestation of violence against women has entered the public agenda in European Union countries. This is partly due to higher numbers of migrants from regions where it is a regular practice. This paper aims to show the different ways violence manifests itself in forced marriage, both symbolically and practically - in terms of experiences - based on a qualitative sample of women with a range of migration backgrounds residing in Catalonia. The intersectional gender approach of the analysis enables the interaction to be considered of various factors when it comes to understanding contexts of risk and violence, as well as exit strategies from forced marriage. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
6. An empirical analysis of the European Union's impact on Spanish economic performance.
- Author
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Amuedo-Dorantes, Catalina and Wheeler, Mark
- Subjects
AUTOREGRESSION (Statistics) ,PRICE inflation ,ECONOMIC activity ,INTEREST rates ,INTERNATIONAL economic relations ,FOREIGN exchange rates - Abstract
This paper examines the impact that the European Union (EU) has exerted on Spanish economic activity. The empirical analysis is conducted using variance decompositions and historical decompositions derived from a near vector autoregressive (VAR) model. The near VAR includes the exchange rate, the EU's inflation rate and output, and Spain's inflation rate, output, money supply and interest rate. The estimation period begins in 1987, the year after Spain joined the EU, and ends in 1997. The main finding of the analysis is that the EU has significant impacts on the Spanish economy. The paper finds that shocks to EU output explain up to 63% of Spanish output. At longer time horizons, shocks to the EU's inflation rate and output combine to explain over 50% of the forecast error variance in Spanish inflation. [ABSTRACT FROM AUTHOR]
- Published
- 2001
- Full Text
- View/download PDF
7. Urban Regeneration Policy from the Integrated Urban Development Model in the European Union: an Analytical Approach Based on the Study of Spanish Cities.
- Author
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Ángeles Huete Garcia, María, Merinero Rodríguez, Rafael, and Muñoz Moreno, Rocío
- Subjects
URBAN planning ,CITIES & towns ,ECONOMIC conditions in cities & towns ,URBAN growth - Abstract
For several years, local governments have been tackling new challenges related to the regeneration of their cities within the physical sphere, as well as in their economic and social aspects. This task is developed in accordance with what has been called the Integrated Urban Development Model, understanding the integrated nature of this approach not only in terms of the spheres of public policy involved, but also in relation to their management. In this paper, this management is analysed in terms of the development of mechanisms for New Local Governance and New Public Management (NPM). Using Spanish municipalities as a case study, this paper develops an analytical tool for the analysis of this model of urban intervention within the European context, paying close attention to the development of mechanisms for New Local Governance from a multilevel perspective, as well as the development of mechanisms for NPM. [ABSTRACT FROM AUTHOR]
- Published
- 2016
- Full Text
- View/download PDF
8. Does fiscal decentralization affect the effectiveness of intergovernmental grants? European regional policy and Spanish autonomous regions.
- Author
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González‐Alegre, Juan
- Subjects
DECENTRALIZATION in government ,EUROPEAN economic assistance ,GOVERNMENT aid ,RURAL development ,SPANISH politics & government ,TWENTY-first century - Abstract
Copyright of Papers in Regional Science is the property of Wiley-Blackwell 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.)
- Published
- 2015
- Full Text
- View/download PDF
9. Posted workers on the route to a European Labour Market. Case study: OSH-related vulnerabilities of posted workers in Spain.
- Author
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DODI, Ioana and MELENCIUC, Ioana
- Subjects
TEMPORARY employees ,LABOR market ,EMPLOYEE well-being ,INDUSTRIAL safety ,TEMPORARY employment - Abstract
The article aims at analyzing the main problems of posted workers in the European Union, especially the elements linked to the relationship between national and European authorities, taking into consideration the European multilevel governance system. The research on which this article is based on is the result of a project that encompasses 9 national study cases, with the aim of understanding how the EU-regulation and national OSH systems affect the health and safety of (posted) workers in a transnational workplace. The data used are gathered through desk-research, as well as fieldwork. The study-case presented within the article is that of Spain. Muddling through the complicated and complex institutionalframework, we identified that the main vulnerabilities of the posted workers are related to the a) inequality of payment for the same work; b) poor living conditions; c) cultural and language barriers; d) lack of health insurance and different regulations on work accidents; e) poor representativeness. [ABSTRACT FROM AUTHOR]
- Published
- 2019
10. Immigrants from ENP countries and employment dismissal in Spain.
- Author
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Motellón, Elisabet and López-Bazo, Enrique
- Subjects
IMMIGRATION policy ,IMMIGRANTS ,DISMISSAL of employees ,HUMAN capital ,LABOR supply - Abstract
Purpose – The purpose of this paper is to check if the rate of employment dismissal in the Spanish labour market is higher for immigrants from countries of the European Neighbourhood Policy (ENP) than for the native-born and the immigrants from other developing countries. It also analyses the impact on this rate of the lower endowment of human capital and the segregation in particular occupations and sectors of ENP immigrants. Design/methodology/approach – The study exploits micro-data from the Labour Force Survey before and during the great depression in Spain. The authors define two groups of immigrants, one for those whose origin is an ENP country and another for those from the rest of the developing countries. Then the rate of job loss is computed for the natives and the two groups of immigrants based on the information for each individual in the sample for each of the years under analysis. An empirical model for the probability of employment dismissal is estimated to check if the immigrant-native gap vanishes when controlling for differences in human capital and occupational, sectoral, and territorial allocation of jobs. This traditional approach is complemented with a new proposal based on the decomposition of the gap using a method that does not impose the same response to the observed characteristics in the three demographic groups under analysis. Findings – Immigrants from ENP face a higher rate of employment dismissal. The gap with respect to natives and even to other immigrants increased during the crisis. Most of the gap can be explained by the lower endowment of human capital of the ENP immigrants and, particularly, by their allocation in certain occupations, sectors, and territories. Originality/value – Novelties in this paper include: first, the study of employment layoffs for natives and immigrants in a period of crisis in a country such as Spain that attracted massive migration during the booming period; second, the analysis of the origin of the higher rate of employment dismissal for immigrants from the ENP; and third, the proposal of a new approach to assess the contribution of human capital and segregation on the immigrant-native gap in the rate of job loss. [ABSTRACT FROM AUTHOR]
- Published
- 2015
- Full Text
- View/download PDF
11. Banks and the political economy of the sovereign debt crisis in Italy and Spain.
- Author
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Quaglia, Lucia and Royo, Sebastián
- Subjects
FINANCIAL crises ,PUBLIC debts ,BANKING industry ,BUSINESS models ,BALANCE of payments ,EUROZONE - Abstract
This paper sets out to explain why Spain experienced a full-fledged sovereign debt crisis and had to resort to euroarea financial assistance for its banks, whereas Italy did not. It undertakes a structured comparison, dissecting the sovereign debt crisis into a banking crisis and a balance of payments crisis. It argues that the distinctive features of bank business models and of national banking systems in Italy and Spain have considerable analytical leverage in explaining the different scenarios of the crises in each country. This ‘bank-based’ analysis contributes to the flourishing literature that examines changes in banking with a view to account for the differentiated impact of the global banking crisis first and the sovereign debt crisis in the euroarea later. [ABSTRACT FROM PUBLISHER]
- Published
- 2015
- Full Text
- View/download PDF
12. Is the Spanish Recession Increasing Inequality? Male Migrant-native Differences in Educational Returns Against Unemployment.
- Author
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Cebolla-Boado, Héctor, Miyar-Busto, María, and Muñoz-Comet, Jacobo
- Subjects
IMMIGRANTS ,FINANCIAL crises ,EQUALITY ,UNEMPLOYMENT ,RECESSIONS ,SPANISH economy ,EUROPEAN Sovereign Debt Crisis, 2009-2018 ,TWENTY-first century ,EMIGRATION & immigration - Abstract
In this paper, we explore the impact that the current economic crisis is having on the extent to which education protects migrants and natives from unemployment in Spain. To do so, we use random constant models on a pooled sample of respondents to the Labour Force Survey (LFS) from 2003 to 2012. Specifically, we analyse the market value of the educational credentials held by African, Latin American and East European migrants compared with Spanish males aged 16–50. Our conclusions indicate that inequality in the returns provided by education to migrants and natives has been growing fast in recent years. In other words, migrants have been less able to grant themselves an employment through their education than natives since 2008 when the Spanish economy started to contract and that this process has also been speeding up since. We also identify important differences within the migrant category: while the potential to prevent unemployment among better-educated migrants from Eastern Europe decreased during the economic recession, it is Africans and Latin Americans who are worse off. [ABSTRACT FROM AUTHOR]
- Published
- 2015
- Full Text
- View/download PDF
13. DOS CUESTIONES RECIENTES EN TORNO A LA REGULARIZACIÓN TRIBUTARIA: LA DECLARACIÓN TRIBUTARIA ESPECIAL DE MARZO DE 2012 Y LA REFORMA DEL ARTÍCULO 305 DEL CÓDIGO PENAL MEDIANTE LA LEY ORGÁNICA 7/2012.
- Author
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Gómez Lanz, Francisco Javier
- Subjects
TAX evasion laws ,CRIMINAL law ,TAX amnesty ,CRIMINAL codes ,TAX reform ,TAX return laws ,TAX laws - Abstract
Copyright of Revista de Derecho Penal y Criminologia is the property of Editorial UNED 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.)
- Published
- 2013
14. The financial impact of Spanish pension reform: A quick estimate.
- Author
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DE LA FUENTE, ANGEL and DOMÉNECH, RAFAEL
- Subjects
PENSION reform ,PENSIONS ,RETIREMENT age ,GROSS domestic product - Abstract
In this paper, we present a preliminary estimate of the financial impact of the recent reform of the Spanish pension system. After updating the projections of pension expenditure constructed in de la Fuente and Doménech (2010) for the period 2008–2060, we analyze the impact on this variable of raising the retirement age from 65 to 67 years, extending from 15 to 25 years the period over which wages are averaged to calculate the starting pension and increasing from 35 to 37 the number of contribution years required to obtain a ‘full pension.’ Conditional on a series of assumptions about the evolution of employment, productivity and demographics, our estimates suggest that these measures will reduce pension expenditure by up to 1.4 percentage points of GDP once the reforms have been fully implemented in 2027, thereby stabilizing pension expenditure at a bit over 9% of GDP during the transition period and preventing the emergence of a structural deficit in the system before the end of the next decade. On the other hand, the existing uncertainty about the future evolution of the relevant variables suggests that it would be desirable to bring forward in time the introduction of the periodic evaluation of the system (the so-called sustainability factor) so as to have in place a mechanism that can be used to modulate the rhythm and scope of the reform if the system's financial situation requires it before the end of the transitional period. [ABSTRACT FROM AUTHOR]
- Published
- 2013
- Full Text
- View/download PDF
15. Flattening and redistribution of the CAP direct payments for the EU27 regions.
- Author
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KOŽAR, MAJA, KEMPEN, MARKUS, BRITZ, WOLFGANG, and ERJAVEC, EMIL
- Subjects
AGRICULTURAL policy ,AGRICULTURAL economics ,FARM management research ,INCOME ,RESEARCH - Abstract
The paper presents key results regarding a possible reform of the Common Agricultural Policy direct payments, based on a scenario analysis by the CAPRI (Common Agricultural Policy Regionalized Impact) modelling system. Combining aggregate programming models at the NUTS 2 level with a global spatial multi-commodity model, it enables depicting the impacts of different policy and economic scenarios from regional to the global scale. The paper discusses simulated impacts on farm income and agricultural markets from implementing the European flat rate hectare payment corrected for the purchasing power disparities across the Member States while reducing the overall budget outlays for direct payments by 50% and dismantling the remaining coupled support to ruminants. The results are an outcome of a comparative static analysis against a reference scenario which assumes the Health Check policy in 2020. The model results suggest a drop of the agricultural gross value added by 9% at the aggregate EU27 level compared to the reference scenario. Impacts differ between the Member States groups, Member States and regions, depending on the share of premiums in the income from agriculture, specialization and competitiveness of production. The largest reduction is projected for the suckler cow herd, dropping by 6% compared to the reference scenario. The drop is caused by removing the coupled support and affecting mostly the herds in Spain and France. [ABSTRACT FROM AUTHOR]
- Published
- 2012
- Full Text
- View/download PDF
16. AGGREGATE EMPLOYMENT DYNAMICS AND (PARTIAL) LABOUR MARKET REFORMS.
- Author
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Jiménez-Rodríguez, Rebeca and Russo, Giuseppe
- Subjects
EMPLOYMENT ,LABOR market - Abstract
ABSTRACT European labour markets have undergone several important innovations over the last three decades. Most countries have reformed their labour markets since the mid-1990s, with the liberalization of fixed-term contracts and temporary work agencies being the common elements to such reforms. This paper investigates the existence of a change in the dynamic behaviour of the aggregate employment for major European Union countries - France, Germany, Italy and Spain. According to our results, partial labour market reforms have made the response of the aggregate employment to output shocks larger and quite comparable to that found for the UK - the most flexible labour market in Europe since the Thatcher reforms. [ABSTRACT FROM AUTHOR]
- Published
- 2012
- Full Text
- View/download PDF
17. Consumer involvement and acceptance of biotechnology in the European Union: a specific focus on Spain and the UK.
- Author
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Vilella‐Vila, Marta, Costa‐Font, Joan, and Mossialos, Elias
- Subjects
BIOTECHNOLOGY ,CUSTOMER relations ,TECHNOLOGY - Abstract
Biotechnology stands out as a clear-cut example of an industry where legislation on new technologies has been shown to be linked with public attitudes. Indeed, consumer consultation has played a leading role in the acceptance of genetically modified (GM) food as well as in government policy and legislation. This paper examines the issue of consumer consultation by analysing how public opinion has conditioned the acceptance of GM food in the European Union in general and specifically in Spain and the UK. We draw upon the evidence of two Eurobarometer surveys (46.1 and 52.1) to argue that consumer decision making on new technologies is an information-dependent factor explaining consumer rejection to non-transparent introduction of GM food. Individuals feel ill-prepared to make decisions and rely on trusted information advisors such as consumer organizations. Findings suggest significant information dependency as well as widespread heterogeneity in attitudes towards the applications of biotechnology. Finally, the role played by information channels indicates that consumer participation should precede the adoption of communication policies, as they might need to adapt to the specific cultural characteristics of each country. [ABSTRACT FROM AUTHOR]
- Published
- 2005
- Full Text
- View/download PDF
18. NUEVAS FORMAS DE PROTECCIÓN PENAL DE LA INTIMIDAD.
- Author
-
Valls Prieto, Javier
- Subjects
CRIMINAL codes ,DATA analysis ,CRIMINAL law ,PRIVACY ,CRIMINAL procedure - Abstract
Copyright of Cuadernos de Política Criminal is the property of Dykinson SL 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.)
- Published
- 2016
19. The determinants of Spanish industrial exports to the European Union.
- Author
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Moreno, Lourdes
- Subjects
EXPORTS ,INTERNATIONAL economic relations - Abstract
This paper investigates the determinants of trends in Spain's industrial exports to the other European Union countries by using a sectoral panel data approach. The results show that price elasticities of export demand differ widely among sectors. They also provide support to the idea that non-price factors have a significant influence on international competitiveness. In particular they show that technological and advertising effort have a significant effect not only on the evolution of exports but also on price elasticity. [ABSTRACT FROM AUTHOR]
- Published
- 1997
- Full Text
- View/download PDF
20. The Bosman ruling and the presence of native football players in their home league: the Spanish case.
- Author
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Marcén, Miriam
- Subjects
SOCCER players ,FREEDOM of movement ,SOCCER tournaments ,SOCCER ,ACTIONS & defenses (Law) - Abstract
This paper examines whether the Bosman ruling plays a role in the presence (participation and performance) of native football (soccer) players in their home league, focusing on the Spanish case. By abolishing transfer fees after the expiration of contracts, as well as liberalizing the migration of professional football players within the European Union, the Bosman ruling could negatively impact the participation of national players in their home league. To explore this issue, we use data from the First Division of the Spanish League for the seasons 1980/1981-2011/2012. The results suggest a decline in the number of native Spanish players as a consequence of the Bosman ruling, although the impact does not appear to be permanent. However, we find that the Bosman case has a negative and lasting impact on the performance of Spanish players in their home league. Our findings do not change when we use different subsamples or introduce controls for unobserved characteristics, or for observed characteristics that could drive the presence of Spanish players, such as participation in European competitions, the performance of the Spanish national team, and the success of teams' youth academies, among others. This work also takes into account other changes in the nationality quota rules and the impact of other post-Bosman legislative changes, such as the Kolpak case and the Cotonou agreement. [ABSTRACT FROM AUTHOR]
- Published
- 2016
- Full Text
- View/download PDF
21. EVALUATING THE EFFICIENCY PROGRESS WITH TECHNOLOGY IN A SPANISH HOTEL CHAIN.
- Author
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DEL ROSARIO GONZÁLEZ-RODRIGUEZ, MARIA, MARTÍN-SAMPER, ROSARIO, and GIULIANI, ANTONIO CARLOS
- Subjects
INDUSTRIAL productivity measurement ,HOTELS ,ECONOMIC competition ,FINANCIAL crises ,HOTEL chains ,INDUSTRIAL efficiency ,TOURISM ,ECONOMICS - Abstract
Copyright of RAE: Revista de Administração de Empresas is the property of Fundacao Getulio Vargas 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.)
- Published
- 2015
- Full Text
- View/download PDF
22. EL NUEVO TRATAMIENTO JURISPRUDENCIAL DE LA DOCTRINA DE LA CLÁUSULA REBUS SIC STANTIBUS.
- Author
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TRIGO SIERRA, EDUARDO and PÉREZ-PUJAZÓN, MARIA ENCARNACIÓN
- Subjects
REBUS sic stantibus clause ,JUDGE-made law ,CONTRACTS ,CIVIL law ,GOOD faith (Law) - Abstract
Copyright of Actualidad Jurídica (1578-956X) is the property of Dykinson SL 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.)
- Published
- 2015
23. Hacia un nuevo modelo de capital social.
- Author
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HENAO, LINA
- Subjects
SOCIAL capital ,CAPITAL ,INTERNATIONAL unification of law ,CORPORATION law - Abstract
Copyright of Revista de Derecho Privado (0123-4366) is the property of Universidad Externado de Colombia, Departmento de Derecho Civil 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.)
- Published
- 2015
- Full Text
- View/download PDF
24. Economic Crisis, Globalization, and Partisan Bias: Evidence from Spain.
- Author
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Fernández-Albertos, José, Kuo, Alexander, and Balcells, Laia
- Subjects
PARTISANSHIP ,ECONOMIC globalization ,FINANCIAL crises ,SURVEYS ,PUBLIC opinion ,RECESSIONS ,SPANISH politics & government, 1975-2014 ,EUROPEAN Union country economic integration ,ECONOMIC history - Abstract
Who do citizens blame for the recent European economic crisis? In this paper, we test theories about blame attribution with respect to the economic crisis. We argue that blame for the crisis is partially conditioned by partisan bias and framings of the crisis as being related to globalization. We test the argument with new survey data and a survey experiment from Spain. In the experiment, respondents receive different framings of the economic crisis which are endorsed by different political parties and non-partisan organizations. We obtain the following findings: (i) blame for who is responsible for the economic crisis is greatly affected by partisanship; (ii) making globalization as a cause of the crisis salient exonerates the government of blame, but only for co-partisans of the government; and (iii) citizens are willing to blame other globalization-related factors for the crisis, in particular, European governments and blame the domestic government less. The results expand our understanding of public opinion dynamics during major economic recessions and also suggest conditions under which 'scapegoating' globalization can occur. [ABSTRACT FROM AUTHOR]
- Published
- 2013
- Full Text
- View/download PDF
25. Supranationalism Decision Making for Spanish Citizens and its Relation to Personal Variables.
- Author
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Coromina, Lluís
- Subjects
POLITICAL science ,DECISION making in political science ,POLITICAL participation ,SUPRANATIONALISM ,STRUCTURAL equation modeling ,CITIZENSHIP ,ITEM response theory ,SPANISH politics & government ,TWENTY-first century - Abstract
A crucial issue in the European Union (EU) is which policies should be regulated by EU and which ones by national governments. Given this situation it is interesting to study the citizens' preference for the level of political decision making. The interest of the paper is mainly empirical, which consists in the creation of a measure for supranationalism decision making from different measured policies and to study how personal variables affect the level of political decision. A combination of Item response theory (IRT) and structural equation modeling (SEM) will be used. IRT is useful to discover whether a cumulative scale for different policies exists, and SEM will be used as validity of the supranationalism scale. Multiple group Confirmatory Factor analysis taking into account invariance tests will be used to compare the differences within gender, age, education and political trust with supranationalism scale. A whole model combining all these predictors and the supranationalism scale can be done using multiple input multiple cause-MIMIC models. The application is based on Spanish data from the European Social Survey. Differences in education and age on the level of political decision making are found. The combination of IRT and SEM methods it of great interest in the case is the researcher wants to fulfill both goals, creating the construct for supranationalism and validation of the model. [ABSTRACT FROM AUTHOR]
- Published
- 2013
- Full Text
- View/download PDF
26. ACROSS BOUNDARIES: EUROPEAN COOPERATIVE SOCIETIES. STUDY CASES.
- Author
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Santocildes, Marta Enciso, Echaniz Barrondo, María Aranzazu, and Mugarra Elorriaga, Aitziber Ritzier
- Subjects
COOPERATIVE banking industry ,COOPERATIVE societies ,SOCIETAS Europeas ,COOPERATION ,SOCIAL capital ,ECONOMICS ,ECONOMIC policy - Abstract
Copyright of Tendencias: Revista de la Facultad de Ciencias Económicas y Administrativas is the property of Universidad de Narino, Facultad de Ciencias Economics y Administrativas 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.)
- Published
- 2012
27. Does Immigration Cause Crime? Evidence from Spain.
- Author
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Alonso-Borrego, César, Garoupa, Nuno, and Vázquez, Pablo
- Subjects
EMIGRATION & immigration ,CRIME ,LEGAL evidence ,CRIME statistics ,HUMAN capital - Abstract
The relationship between crime and immigration has been a matter of controversy in the United States and around the world. This paper investigates empirically the case of Spain. From 1999 to 2009, Spain had a large wave of immigration from different areas of the globe. At the same time, crime rates increased. However, in comparison with other European countries that received similar massive immigration waves during the same period, crime rates in Spain increased less considerably. We show that there is a significant relationship between crime and immigration. Nevertheless, the explanation is found in the specific characteristics of the different immigrant groups, particularly in the amount and type of human capital, which result is largely in tune with the previous studies on U.S. immigration and crime. [ABSTRACT FROM PUBLISHER]
- Published
- 2012
- Full Text
- View/download PDF
28. THE SUSTAINABILITY OF THE SOCIAL SECURITY SYSTEM: SPECIAL REFERENCE TO THE PENSION SYSTEM.
- Author
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SMÎNTÎNICĂ, Cătălina
- Subjects
SOCIAL security ,PENSION laws ,SUSTAINABILITY ,PUBLIC pension trusts ,PUBLIC debts ,SOCIAL policy - Abstract
The difficult economic situation, the political crisis of employment and demographic change constitute new conditions of the economic, political and cultural society that, although conjunctural, have allowed open the current debate on the present and future sustainability of the Social Security system in general and on the pension system in particular. Demographic change linked to the aging process occupies and is of concern to the European Union itself. The European Commission imposes social security reforms on Member States. The change suggested by the European Commission represents a drastic change in the Spanish Social Security system that poses serious problems of constitutionality and legality. The introduction of the sustainability factor implies a regression of the pension system that favours the development of private pension funds, assuming in the future an impoverishment of pensioners. This change is contrary to what is established in the Spanish Constitution, as it represents an attack on the very essence of the Social Security System as the basic pillar of the Social and Democratic State of Law in which Spain is configured. In fact, sustainability has been an argument to justify reforms that act on social spending in order to stabilize public debt and deficits. But pensions have to be sustainable because Social Security is protected by an institutional guarantee. [ABSTRACT FROM AUTHOR]
- Published
- 2019
29. NUEVAS TECNOLOGÍAS Y ADMINISTRACIÓN DE JUSTICIA.
- Author
-
Villalba, Ana Lombardía
- Subjects
INFORMATION & communication technologies ,JUSTICE administration ,LAW reform -- Social aspects ,EUROPEAN Union law - Abstract
Copyright of Actualidad Jurídica (1578-956X) is the property of Dykinson SL 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.)
- Published
- 2011
30. European Citizenship in Party Euromanifestos: Southern Europe in Comparative Perspective (1994-2004).
- Author
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Conti, Nicolò
- Subjects
POLITICAL platforms ,EUROPEAN Union membership ,EUROPEAN Union citizenship - Abstract
The aim of the paper is to analyse party attitudes towards the European Union (EU) and the issue of citizenship as voiced by the party central office in the official programmatic platforms. For this purpose, Euromanifestos have been coded by applying the common framework of the IntUne project. Accordingly, the article attempts to assess the degree of convergence between the attitudes of both the party central office and the MPs towards the EU in Greece, Italy, Portugal and Spain. The article attempts as well to assess the validity of the main theoretical arguments available in the literature that explain these attitudes. [ABSTRACT FROM AUTHOR]
- Published
- 2010
- Full Text
- View/download PDF
31. La última red de protección social en España: prestaciones asistenciales y su activación.
- Author
-
Arriba González de Durana, Ana and Pérez Eransus, Begoña
- Subjects
PUBLIC welfare ,SOCIAL policy ,POVERTY ,SOCIAL isolation - Abstract
Copyright of Politica y Sociedad is the property of Universidad Complutense de Madrid 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.)
- Published
- 2007
32. ¿UN NUEVO MARCO CORPORATIVO PARA LOS CAMBIOS EN GESTIÓN EMPRESARIAL?
- Author
-
Dorado, Raquel galindo and Fernández, Carlos Mir
- Subjects
BUSINESS ethics ,FINANCIAL disclosure laws ,UNITED States. Sarbanes-Oxley Act of 2002 ,SOCIAL responsibility of business ,CORPORATIONS ,LAW - Abstract
Copyright of Cuadernos de Derecho y Comercio is the property of Consejo General del Notariado de Espana 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.)
- Published
- 2006
33. Determinants of the Uneven Regional Participation of Firms in European Technology Programmes. The 'Low R&D Trap'
- Author
-
Vence, Xavier, Guntin, Xulia, and Rodil, Oscar
- Subjects
COOPERATIVE industrial research ,BUSINESS enterprises ,BUSINESS networks - Abstract
Technology is of key importance to the growth of regional firms and economies. Research has shown the association between low technology development or take-up and regional disparities. Hence technology policy is moving closer to the heart of regional policies. European innovation programmes are intended to involve firms, large and small, in international technology research and development networks. The paper focuses on the involvement of Spanish firms in such programmes. Participation tends to be low if business R&D, presence of large firms, and the development of regional innovation systems are also low. Creation of R&D infrastructure through the Structural Funds has now to be prioritized at EU level and also define a new scheme of sectoral priorities in order to support R&D innovation activities in fields diverse from high-tech, if regions are to escape the 'low R&D trap'. [ABSTRACT FROM AUTHOR]
- Published
- 2000
- Full Text
- View/download PDF
34. Enforcement of community designs by Alicante courts: A promising start.
- Subjects
DESIGN protection ,PATENT law ,COURTS - Abstract
The article comments on the paper "Enforcement of community designs by Alicante courts: A promising start," by Jose J. Izquierdo Peris, published in a 2007 issue of the "Journal of Intellectual Property Law and Practice." The paper looks at the early case law of the Spanish Community Design Court in Alicante, the seat of OHIM, which is the body that grants European Community registered designs.
- Published
- 2007
35. La Pedagogía Laboral como especialidad profesional en el siglo XXI.
- Author
-
FERNÁNDEZ-SALINERO DE MIGUEL, Carolina and DE LA RIVA PICATOSTE, Beatriz
- Subjects
- *
OCCUPATIONAL training , *PROFESSIONAL education , *EDUCATION , *LABOR market , *CURRICULUM , *CURRICULUM planning - Abstract
In this paper we intend to identify a professional speciality of Pedagogy that responds to a socio-labour demand, which is based on a little known research tradition, but well-founded. However, this field of interest has not an explicit implementation in the current university study plans. With this aim, we try to find out, through a descriptive-exploratory analysis, the origins of Labour Pedagogy. We also want to know how we can conceptualize Labour Pedagogy, why we consider it so important discipline, both from an academic and a professional perspective, where it is possible to fit it inside the current study plans of pedagogy, mainly in Spain, but also in the European countries close to us, and how we can guide our students academically so that they can develop a professional career inside this area. After the analysis, we have discovered the need to make Labour Pedagogy visible by increasing subjects in the curricula and research in this line, as well as more national and international meetings which may favour the exchange of experiences. [ABSTRACT FROM AUTHOR]
- Published
- 2016
36. The Reuse of Public Sector Information in Europe and Its Impact on Transparency.
- Author
-
Cerrillo-i-Martínez, Agustí
- Subjects
PUBLIC sector ,DISCLOSURE laws ,PUBLIC administration ,EUROPEAN Union politics & government ,TRANSPARENCY in government - Abstract
The dissemination of public sector information is not carried out exclusively by public administration. A significant proportion of public sector information constitutes the raw material used by the content industry to offer goods and services and by citizens to provide richer information. In the European Union, Directive 2003/98/ EC on the reuse of public sector information establishes a set of rules governing the reuse of public sector information. Although this rule is not intended to provide greater transparency, the re-use of public sector information could have this effect. This article sets out the European policy on public sector information reuse and it looks in depth at the content of Spanish Act 37/2007, of 16 November, about the reuse of public sector information, as a case study, outlining some of the instruments that have been used in Spain as well as in other Member States to promote the reuse of public sector information. [ABSTRACT FROM AUTHOR]
- Published
- 2012
- Full Text
- View/download PDF
37. Residence vs. Ancestry in Acquisition of Spanish Citizenship: A Netnography Approach.
- Author
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MATEOS, Pablo and DURAND, Jorge
- Subjects
- *
CITIZENSHIP , *EUROPEAN Union citizenship , *EMIGRATION & immigration , *HISTORY of emigration & immigration , *NATURALIZATION , *RESIDENCE requirements , *ETHNIC capital , *GENEALOGY , *HISTORY , *GOVERNMENT policy ,SOCIAL aspects - Abstract
Access to a nationality from a European Union (eu) country has become a key migration strategy for people from outside the eu and their families. This paper explores access to Spanish citizenship, through an innovative methodology, "net-nography". We analyzed an Internet discussion group (41 000 posts and 2 860 individuals), where migrants share their concerns about the cumbersome Spanish naturalization process. We identify a series of strategies to access Spanish citizenship that seek to maximize the possibilities given by residence experience in Spain or Spanish ancestry (a sort of family endowment that we call "ethnic capital" here). These factors create an unequal pattern in the "geography of naturalization", marked by the history of Spanish emigration and immigration policies, woven together in the complex web of the personal experiences of migrants, who are constantly faced with the question: residence or ancestry? [ABSTRACT FROM AUTHOR]
- Published
- 2012
38. Fronteras que no se ven: metáforas de la otredad en el discurso social sobre la inmigración no comunitaria en España.
- Author
-
Creus, Amalia Susana
- Subjects
- *
EMIGRATION & immigration , *LABOR mobility , *IMMIGRANTS , *COLLECTIVE representation , *IMMIGRATION law - Abstract
This article has its origins in my doctoral dissertation, submitted to the University of Barcelona in 2011. As a part of the investigation's theoretical framework, it explores the sociopolitical and symbolic context through which, since the mid-80s in Spain, the migration from non-EU countries has become a focus of intervention and public debate mediated by metaphors of otherness and negative differentiation. The paper explores three interrelated issues: (i) the dynamics of labor migration in Europe since the post-war period until the 1973 oil crisis; (ii) the political, administrative and legal dynamics that began to emerge in the Spanish context thereafter, designed to regulate immigration, and (iii) the set of representations and discursive strategies around non-EU immigration and immigrants. [ABSTRACT FROM AUTHOR]
- Published
- 2012
- Full Text
- View/download PDF
39. Territorial distribution of the European objective for 2020 of reducing early school leaving.
- Author
-
Tolón-Becerra, A., Lastra-Bravo, X., and Fernández-Montero, S.
- Subjects
EDUCATION policy ,HISTORY of education policy ,EDUCATION ,UNEMPLOYMENT - Abstract
This paper proposes a nonlinear distribution method based on dynamic targets for reducing the early school leaving (ESL) population. The aim of this proposal is to provide policymakers with a new view in terms of transferring the EU-wide headline target to national targets. This methodology was applied to the 2010-2020 EU education target at two territorial levels. Weighting was based on the ESL rate, for the total population, by sex, and unemployment rate (for those 15-24 years of age). In addition, the proposed method was applied to the Lisbon Agenda goal. The results found underlining the need for decentralised weighted decisions to be made at different territorial levels, and a view to converging toward the common aim throughout the geographical area over time. [ABSTRACT FROM AUTHOR]
- Published
- 2011
40. Docencia, investigación y gestión en la Universidad: una profesión tres mundos.
- Author
-
SANCHO, Juana María, CREUS, Amalia, and PETRY, Paulo PADILLA
- Subjects
- *
RESEARCH , *COLLEGE teachers , *UNIVERSITIES & colleges , *EDUCATION - Abstract
During the last years the University has evolved from an institution which focused on the study of different natural and social phenomena to becoming the focus of research. This paper shows part of the results of a research on the effects of social changes in the work and professional life of university teachers. The professional life history has been the strategy chosen to approach the changes in the lives of teachers and researchers. As a result of studying and comparing 24 life histories, there appears a group of different topics which have different meanings for the participants in this research. Their analyses show there is an increase in stress and pressure on teachers who are forced to carry out three completely different activities: teaching, researching and having managerial positions. This text presents the situations teachers have to face in a working context which is becoming more and more demanding. [ABSTRACT FROM AUTHOR]
- Published
- 2010
41. España frente el referéndum europeo: o de la democracia y sus debilidades.
- Author
-
Welp, Yanina
- Subjects
- *
REFERENDUM , *DEMOCRACY , *LEGITIMACY of governments ,SPANISH politics & government, 1975-2014 - Abstract
One common criticism to the European integration process has been the deficit of democratic legitimacy. Direct consultation through referendum has been proposed as a mechanism to bridge this gap, however, there is a debate about the potentialities and risks of direct democracy. The aim of this paper is to contribute to this debate by analysing the Spanish experience of ratifying the European constitution (February 2005). [ABSTRACT FROM AUTHOR]
- Published
- 2009
42. A model to calculate consistent atmospheric emission projections and its application to Spain
- Author
-
Lumbreras, Julio, Borge, Rafael, de Andrés, Juan Manuel, and Rodríguez, Encarnación
- Subjects
- *
EMISSIONS (Air pollution) , *AIR quality , *GOVERNMENT policy , *ATMOSPHERIC models , *DECISION making , *CLIMATE change , *FORECASTING - Abstract
Global warming and air quality are headline environmental issues of our time and policy must preempt negative international effects with forward-looking strategies. As part of the revision of the European National Emission Ceilings Directive, atmospheric emission projections for European Union countries are being calculated. These projections are useful to drive European air quality analyses and to support wide-scale decision-making. However, when evaluating specific policies and measures at sectoral level, a more detailed approach is needed. This paper presents an original methodology to evaluate emission projections. Emission projections are calculated for each emitting activity that has emissions under three scenarios: without measures (business as usual), with measures (baseline) and with additional measures (target). The methodology developed allows the estimation of highly disaggregated multi-pollutant, consistent emissions for a whole country or region. In order to assure consistency with past emissions included in atmospheric emission inventories and coherence among the individual activities, the consistent emission projection (CEP) model incorporates harmonization and integration criteria as well as quality assurance/quality check (QA/QC) procedures. This study includes a sensitivity analysis as a first approach to uncertainty evaluation. The aim of the model presented in this contribution is to support decision-making process through the assessment of future emission scenarios taking into account the effect of different detailed technical and non-technical measures and it may also constitute the basis for air quality modelling. The system is designed to produce the information and formats related to international reporting requirements and it allows performing a comparison of national results with lower resolution models such as RAINS/GAINS. The methodology has been successfully applied and tested to evaluate Spanish emission projections up to 2020 for 26 pollutants but the methodology could be adopted for any particular region for different purposes, especially for European countries. [Copyright &y& Elsevier]
- Published
- 2008
- Full Text
- View/download PDF
43. Cuentan los filólogos españoles con una formación adecuada para el mercado de trabajo europeo actual?
- Author
-
Azcárate, Rosario Frías and Jusué, Erica E. Fellinger
- Subjects
PHILOLOGISTS ,EMPLOYMENT of college graduates ,LABOR market ,PHILOLOGY ,CURRICULUM evaluation ,SCHOLARS ,EDUCATION ,EMPLOYMENT - Abstract
Copyright of Papers: Revista de Sociologia is the property of Universitat Autonoma de Barcelona 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.)
- Published
- 2008
44. Españoles en el extranjero a comienzos del siglo XXI. El caso de Iberoamérica. Un colectivo olvidado.
- Author
-
García Zarza, Eugenio
- Subjects
- *
EMIGRATION & immigration , *IMMIGRANTS , *NONCITIZENS , *INTERNATIONAL visitors , *POPULATION , *SPANIARDS - Abstract
Inmigration is a frequent issue in the media as well as in the personal encounters of people. The social interest of this topic is evident. According to official figures in 2001 there were in Spain 1.1 million foreigners, that is, near 3 percent of the total population of Spain and less than half of the ones of the EU.s countries. We continue having a low migration rate. though this is not impediment for its growing interest to study it. To this, it is also strange to learn that no body talks of the Spaniards living abroad except at electoral limes. At the beginnings of year 2000, there were 1.57 millions, much more than the immigrants. If we had them in mind, our behavior with the foreigners, especially iberoamericans, would be different, more just and solidary. Therefore, in this paper, I try to explain the number, causes, characteristics and consequences of the Spaniards abroad. [ABSTRACT FROM AUTHOR]
- Published
- 2003
45. What's in a Name? Causes and Consequences of Labelling Minorities as “National” or “Migrant”: Roma in Italy and Spain.
- Author
-
Magazzini, Tina
- Subjects
ROMA (Roman deity) ,MINORITIES ,IMMIGRANTS - Abstract
This article analyses how Roma are represented in official policy narratives in Italy and Spain by comparing the four cycles of the Framework Convention for the Protection of National Minorities in the two countries. By tracing the representations that the Italian and Spanish governments hold (and make) about the Roma, I sketch out the different categories that EU‐ropean countries recur to as organizing principles to “other” underprivileged minorities. Based on the tailored‐approaches in which both Italy and Spain engage in framing Roma as either a “national” minority or not, I suggest that constructing or “producing” a minority in our imagined communities as characterized by national, cultural, social or migrant characteristics relies more on political expediency than on objective analytical categories. [ABSTRACT FROM AUTHOR]
- Published
- 2018
- Full Text
- View/download PDF
46. So close but yet so far? Labour Migration Governance in Italy and Spain.
- Author
-
Finotelli, Claudia and Echeverría, Gabriel
- Subjects
LABOR mobility ,IMMIGRATION policy ,IMMIGRATION & emigration in Italy ,ECONOMIC development ,HISTORY ,EMIGRATION & immigration - Abstract
Southern European countries have traditionally been perceived as weak immigration countries with inefficient legal entry avenues for foreign workers, high irregular migration rates and poor integration policies. In recent years, however, the adoption of more efficient control policies, new recruitment strategies and embryonic integration plans throughout the region has led to a change of paradigm in the governance of migration. And yet policy reforms do not seem to have produced the same results everywhere. The aim of this article is to enquire into possible explanations for the divergent paths of labour migration governance in Southern Europe, using Italy and Spain as comparative cases. As it will emerge, policy efficacy in the field of labour migration relates not only to the quality and consistency of policy design and implementation but also to factors that escape direct political control. [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
47. The Role of Argumentation and Institutions for Labour Migration in the European Union - Exemplified by Spanish labour migration to Germany.
- Author
-
Heimann, Christiane and Wieczorek, Oliver
- Subjects
LABOR mobility ,EMPLOYMENT ,LABOR market ,SPANIARDS ,HUMAN capital - Abstract
This contribution will show how institutions in Spain and Germany facilitated intra-European labour mobility as a solution to a mismatch in the labour market. To this end, we have chosen the recruitment of Spanish job candidates for German employers as an example. Employing Bourdieu's field-theoretical framework as well as expert interviews, we highlight the role of institutional agents encouraging labour migration. We analysed 30 expert interviews to gain insights from institutional agents that facilitate labour migration in the Spanish and the German labour market. Our findings show how these agents use their resources to legitimize policies and create sustainable structures steering labour migration and integration. [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
48. Misconceiving 'seasons' in global food systems: The case of the EU Seasonal Workers Directive.
- Author
-
Medland, Lydia
- Subjects
SEASONAL employment ,LEGAL status of agricultural laborers ,LABOR mobility ,EMPLOYMENT of undocumented immigrants ,MIGRANT agricultural workers ,AGRICULTURAL laborers ,FOOD industry - Abstract
This article discusses the EU Seasonal Workers Directive alongside case study data of seasonal agricultural work in Spain. The conceptual contribution is to critically consider 'seasonality' and the related assumptions around temporary labour migration for agricultural work. This consideration informs an analysis of the Directive's policy approach alongside its three global objectives. It is argued that this Directive is likely to fail to meet all three of these objectives; the assumed timeframe for labour demands does not correspond with unmet seasonal challenges; the lack of options for undocumented workers already in the EU may compound their marginalisation; the policy approach of circular migration and limited worker protections does not do enough to prevent new seasonal workers from falling into situations of vulnerability and undocumented status. [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
49. From participation to confinement: challenges for immigrants’ incorporation in political parties in Spain.
- Author
-
Burchianti, Flora and Zapata-Barrero, Ricard
- Subjects
POLITICAL parties ,IMMIGRANTS ,POLITICAL participation ,SOCIAL integration ,SPANISH politics & government ,ELECTIONS ,CULTURAL pluralism ,REPRESENTATIVE government ,TWENTY-first century - Abstract
The question of the democratic participation of immigrants has been the object of an extensive, theoretical and empirical literature. Nevertheless, we still lack detailed information on those internal dynamics of political parties which shape patterns of participation and representation of immigrants and their descendants, especially in Spain. We focus on how immigrants incorporate political parties in Spain and how this mode of incorporation influences the opportunities for immigrants to access elite positions and candidacies. On the one hand we examine individual trajectories in accessing and evolving in parties and, on the other hand, party strategies to reach out and include immigrants. We acknowledge a persisting gap between the access and participation in political parties, which has been facilitated over recent years, and the many obstacles in accessing elite and candidate positions in Spain. [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
50. The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain.
- Author
-
Mora, Araceli
- Subjects
ACCOUNTING ,NATIONAL income accounting ,INTERNATIONAL Financial Reporting Standards ,ACCOUNTING standards ,SMALL business - Abstract
The way Spain adapted the legislation to the Accounting Directives as well as a brief analysis of the Spanish standard setting process is followed by a description of the influence of International Financial Reporting Standards (IFRS) is the Spanish legislation and the different stakeholders’ position on IFRS. We show and explain why the local General Accepted Accounting Principles (GAAP) are clearly inspired by IFRS principles, even for Small- and Medium-Size entities, while at the same time there is no direct application of IFRS and no mention of IFRS as a complementary source of interpretation. We explain the influence of different stakeholders in the standard setting process and highlight the mostly positive attitude towards IFRS principles. We also show the major differences between the IFRS and local GAAP. [ABSTRACT FROM AUTHOR]
- Published
- 2017
- Full Text
- View/download PDF
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