Search results for " empresa"
showing 10 items of 452 documents
The origin of the auditor’s income and audit quality : the Spanish case
2022
Estudios previos señalan la existencia de una relación entre la especialización del auditor y la calidad de la auditoría. A partir de esta idea, cuanto más importante sea la actividad de auditoría en el total del negocio de la firma auditora y mayor especialización exista en dicha actividad, el auditor firmante adoptará una postura más conservadora en la emisión de su informe. Utilizando la materialidad cuantitativa como subrogado de la calidad, se examina el efecto que los honorarios por otros servicios distintos a los de auditoría y el peso de los socios firmantes en la firma tienen sobre la cifra de materialidad. Partiendo de la materialidad real utilizada en cada uno de los encargos com…
Capital social i xarxes relacionals en els processos de creació de conexement i innovació
2010
Fa aproximadament dues dècades, el concepte de capital social va ser integrat al debat i discurs sobre el desenvolupament, en termes d'un actiu de cooperació, reciprocitat i confiança, present en normes i valors, i en les relacions socials de certs grups. El concepte de capital social guarda relació amb la necessitat d'aprehendre en un sol concepte un conjunt de dimensions de la interacció col·lectiva, en les quals els individus s'han de situar a fi d'estructurar una interacció amb sentit i establir-se com a persones en la trama de normes i valors morals que constitueixen i construeixen la comunitat i la societat que es viu. Així, doncs, el capital social de forma implícita porta associada …
Efectos de un programa de rehabilitación cardíaca fase III sobre los factores de riesgo hipertensión arterial y obesidad en personas mayores de 60 a¿…
2011
[EN] Aim To quantify time of evolution of arterial hypertension (AHT) and obesity during Phase III of the Cardiac Rehabilitation Program (CRhbP) and to assess the possible influence of the patient's characteristics on the effectiveness of the program. Study design An observational retrospective study. Patients and methods A Phase III CRhbP was applied for one year on 18 patients over 60 years of age with cardiovascular disease (CVD). Both systolic (SBP) as well as diastolic (DBP) blood pressure (BP) and abdominal circumference (AC) were measured at the start of the program, at 6 months and at 12 months. Results The decrease in BP was significant for both SBP (p-value = 0.00) and DBP (p-valu…
Modeling Local Social Migrations: A Cellular Automata Approach
2015
In local social migrations, agents move from their initial location looking for a better local social environment. Social migrations processes do not change the number of social agents of a given type (i.e., the empirical distribution of the population) but their spatial location. Although cellular automata seems to appear as a natural approach to model of social migrations, the evolution of the configuration through a cellular automata might induce a new configuration wherein the number of agents of each type might be actually modified. This article provides a characterization of these cellular automata rules such that for any initial empirical distribution, the evolution of the configurat…
Criades globals: noves formes de precarització de les joves universitàries en situació d'au pair
2014
Au pair mobility, originally conceived as a form of cultural exchange, conceals forms of paid work and without a clear legal basis, developed mainly by young women with higher education. This program has become a way for middle-class families that can outsource housework, getting cheap and very flexible care work. First, we describe how in a context of increasing of the vital precariousness, the dominant discourses on human capital and cosmopolitanism prescribe as desirable the mobility in order to increase the employability. Second, by analyzing in-depth interviews we approach to the experiences and representations of women that were employed as au pairs. The results highlight the use of t…