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Using as a starting point the close relationship between the concepts of governance, control and public auditing, this article puts forward the idea of introducing a set of roles and measures in the exercise of external performance auditing, one which would raise the efficiency of audit control in the field of governance. Specifically, it posits a hypothesis regarding how these proposals make a contribution to two essential aspects of local public life: citizens' participation and the fight against fraud. The work takes Spain as the scene and analyzes its deficiencies and opportunities from a reformist viewpoint. The empirical analysis takes into account the opinions of the main interest groups in local government: internal and external auditors, local politicians, public managers and members of the public represented by local participatory committees. In this way the writers aim to make a contribution to the slim amount of empirical literature existing in this field and suggest ways to make improvements in the professional field of auditing and its national configuration. [ABSTRACT FROM AUTHOR]

This article analyzes the shortcomings affecting social services in Spain and highlights how the control function contributes to transparency and efficiency, with the consequent improvement of citizens’ confidence. The results from a survey are presented, reflecting the opinions of the statutory auditors in Spain as to these matters. [ABSTRACT FROM PUBLISHER]

Simple Summary: Spain is the fifth largest beef cattle producer in the European Union. Animal tuberculosis (TB) is one of the primary limitations of beef cattle farming in the affected countries. The closed herd policy is an effective tool against animal TB, being based on rearing the calves born on the farm for replacement. When the disease appears on a farm, a series of decisions must be taken that will cause substantial losses for three main reasons: First, the final balance generated by the slaughter of infected animals; second, the lower sales revenue derived from the replacement of the slaughtered cattle; and third, the costs incurred from immobilizing the rest of the animals in the herd. Quantifying the impact of TB is determined by the loss of profit, with the consequences being different in relative terms depending on each farm, where those with larger numbers of head of cattle are more resilient to a given number of positive cases. It also contributes to the debate about the optimal balance of cost sharing between the government and farmers. Pasture-based livestock farming generates income in regions with limited resources and is key to biodiversity conservation. However, costs derived from fighting disease can make the difference between profit and loss, eventually compromising farm survival. Animal TB (TB), a chronic infection of cattle and other domestic and wild hosts, is one of the primary limitations of beef cattle farming in some parts of Europe. When an animal tests positive for TB, a loss of profit is caused in the farm, which is due mainly to the animal's slaughter, replacement of the slaughtered animal and the need to immobilize the rest of the herd. We estimated the economic impact in terms of loss of profit as a result of incremental costs and forgone incomes. We show that farms with a larger number of heads are more capable of dealing with the loss of profit caused by the disease. The quantification of the loss of profit contributes to the ongoing debate on the co-sharing of TB costs between government and farmers. The compensation farmers receive from the public administration to mitigate the economic effects of the disease control interventions is only intended to balance the loss due to slaughter of the infected cattle, being the loss of profit a more global concept. [ABSTRACT FROM AUTHOR]

Public social responsibility includes the implementation of policies to reduce gender differences in employment. This responsibility is even more essential in rural areas facing serious socioeconomic and demographic sustainability challenges. Using data from a survey on inhabitants of the so-called "depopulated Spain", this study find gender-related differences as regards the factors conditioning the desire to emigrate. The intention to leave their regions of origin is stronger in women than in men, with this intention being affected by demographic and socioeconomic variables. Young and middle-aged women are mainly employed in the service sector, and those with a higher level of education have a clear desire to emigrate to larger, more populated municipalities. In addition, different male and female profiles characterise the prioritisation of a series of public policies that the public administration could promote to enhance equality, in economic terms, in the field of social protection and to incentivise the presence of women in company representative bodies. [ABSTRACT FROM AUTHOR]

In Spain, the depopulation of the rural environment has led to the existence of a rural-urban gap that especially affects the most isolated and smallest towns. Citizens' perception of the solution to the problem differs according to population size and with respect to the time horizon in which the solution can be found. The present study is aimed at municipalities whose population does not exceed 20,000 inhabitants. For there to be confidence in the solution to the problem, it is necessary for public institutions to implement a variety of public policies that lead in that direction. The results of this study show that the inhabitants of small towns consider to policies focused on enhancing infrastructures to be the most appropriate for the long-term solution to the problem of depopulation; regardless of the size of population, the respondent think that the promotion of entrepreneurship, bolstering e-government may be a key element to avoid individuals moving away from rural settings. Finally, it is the citizens in medium-sized and large towns, who trust in policies aimed at promoting the rural environment as well as the improvement of innovation in agriculture, respectively, as the key to solving the problem of rural depopulation. • This study makes a contribution to the literature by analysing citizens perception of the problem of depopulation. • Inhabitants are not confident that the problem of depopulation will be solved in the medium term. • Young people are more optimistic than middle-aged people and older adults. • The promotion of entrepreneurship and funding may be an appropriate policy in medium and large towns. • It is the citizens in medium-sized towns, who trust in policies aimed at promoting and improving the rural environment. [ABSTRACT FROM AUTHOR]