Suchergebnisse

Regulated markets and state-owned monopolies characterized the economies of many Southern European and Latin American territories around the end of the Middle Ages and the Renaissance. Strikingly, however, investigation into the functioning of cost accounting in such contexts has been widely neglected in accounting research. In this paper, we examine the role of early cost systems in regulated markets by focusing on the case of the soap production and distribution monopoly in the City of Seville (Spain). In 1423, the King of Castille granted the soap monopoly to the Duke of Alcalá as a reward for his war achievements, but the decision on the price of soap rested in the hands of the local government. Disputes between the Duke of Alcalá and the local government (the parties) about the fair price of a pound of soap were resolved through tests that replicated the soap production process and determined its cost through complex calculations. Drawing on the insights of institutional sociology, we found that the test and its accompanying cost calculations constituted an institution that legitimized the parties both in the public opinion and before the King. Further, our data revealed that the parties engaged in active agency before the King of Spain to shape in their favor the constitutive elements of the institution, such as the use of purpose-purchased or stored materials in the soap test; incorporation into the total cost the rents that would have been earned if the factory buildings were leased; and the salaries of some employees (i.e., slaves, factory administrator and priest).

This contribution is based on the second plenary address given at the 5th biennial meeting of the European Evaluation Society, 12 October 2002 in Seville, Spain.

Illustrated lining-paper. ; Bibliography: p. 191-194. ; Principles of the theory: Doctrines of St. Isidore of Seville which influenced Spanish legal thought. The Lex Visigothorum or the Forum iudiciorum. Principles of the Forum iudiciorum, the Usatges of Barcelona and the Costumbres of Tortosa. Las siete partidas and the influence of the Roman Justinian law.-Administrative machinery: The kingship. The councils of the king. The municipalities. The Cortes. Conclusion: Summary of the Spanish and Roman Justinian principles. ; Mode of access: Internet.

Major hydraulic projects have a long tradition in Spain and must be contextualised within the framework of the so-called "hydraulic paradigm", according to which demand must be met with a sustained increase in supply. These large projects, which include but are not limited to the construction of large reservoirs, share a series of characteristics: their implementation relies on state economic and ideological support, their socioeconomic impact tends to be overestimated, their cost tends to be underestimated, they are presented as politically neutral, and they are the source of socio-environmental conflict. In order to gain a better understanding of this, we analyse the conflict generated by the dredging of the Guadalquivir River (Proyecto de Mejora de Accesos Marítimos al Puerto de Sevilla—MAM), a project aimed at improving navigability and access to the harbour of Seville (Spain). This project has highlighted the tensions underlying decision-making processes which pitch hegemonic policy makers against the rest of the stakeholders, as well as the lack of integrative and adaptive perspectives, institutional transparency and effective participation of all stakeholders in hydraulic policies.

Unlike France and England, Spain has not been dominated by its capital, and the focus of its history shifts from city to city over the centuries, illuminating different features of the country's past. Toledo, Cordoba, Seville and Madrid have at various times managed to establish a political and cultural supremacy, Cadiz and Barcelona dominated the economy in the 18th and 19th centuries. Salamanca housed one of the great universities of medieval Europe while Santiago became the second religious centre of Christendom. In CITIES OF SPAIN David Gilmour takes us on a journey from Visigothic kingdom and the Cordoban caliphate to the Madrid of today. The portrait of these cities both now and in the heyday reveal both their spirit and their significance, and allowed the reader an intimate view of one of Europe's most fascinating and intriguing countries.

Spain: Democracy Regained is a greatly expanded and revised version of Spain: From Repression to Renewal. Aside from his presentation of historical and geographical background and of the Franco years, the author has rewritten the remainder of his study, utilizing a wide array of new information and interpretation. Arango explores the function of the military, reinterprets the role of the king in the transition and in the 1981 crisis, and provides a thorough analysis of political parties. He reexamines the state of the economy under the socialist government and reassesses Spain's most intractable problem - ETA violence - and its greatest strength - the exuberant Spanish culture that was given international exposure in 1992 at the World's Fair in Seville and at the Olympic Games in Barcelona. Woven throughout are Arango's fresh insights into Spanish society and politics during the socialist decade.

In early modern times, the city of Seville was the most important entrepôt between the Old and the New World, attracting numerous merchants from all of Europe. They provided the American market with European merchandise, especially with textiles and metalware from Flanders and France. This book investigates the networks of Flemish and French merchants in Seville, displaying overall structures of trade as well as collective strategies of both merchant colonies. - Die Stadt Sevilla war in der frühen Neuzeit die wichtigste Schnittstelle zwischen der Alten und der Neuen Welt und zog zahlreiche Kaufleute aus ganz Europa an. Von Sevilla aus versorgten diese den amerikanischen Markt mit europäischen Produkten, wobei Textilien und Metallwaren aus Frankreich und Flandern besonders nachgefragt waren. Dieses Buch untersucht die Netzwerke der französischen und flämischen Kaufleute in Sevilla und zeigt dabei allgemeine Handelsstrukturen sowie kollektive Verhaltensstrategien der beiden Kaufmannskolonien auf.

Background: Gender-based violence has no geographical, personal, or social boundaries. It constitutes a serious public health problem that affects the entire society. This research aims to identify and compare the level of ambivalent sexism in Spanish and Colombian university students and its relationship with sociodemographic factors. Ambivalent sexism, developed by Glick and Fiske (1996), is considered a new type of sexism since, for the first time, it combines negative and positive feelings that give rise to hostile and benevolent sexism, maintaining the subordination of women through punishment and rewards. (2) Methods: The methodology consisted of the application of the validated Spanish version of the Ambivalent Sexism Inventory (ASI) to a sample of 374 students in their final academic year of the Law program, of which 21.7% were students at the University of Santander (Bucaramanga, Colombia), 45.5% at the University Rey Juan Carlos (Madrid, Spain), and the remaining 32.9% at the University of Seville (Seville, Spain). (3) Results: A high level of ambivalent sexism is reported in Colombian students nowadays. In the two countries. there are similarities (e.g., the great weight of religion and the variation in attitudes towards sexism in people who identify themselves as women, compared to male or students consulted that prefer not to answer) and differences (e.g., absence in Colombia of gender-specific legislation, low number of students who have received gender education in Spain). (4) Conclusions: These findings may contribute to the construction of laws that take into account the particular problems of women and the development of educational programs on gender that are offered in a transversal and permanent way and that take into account cultural factors and equity between men and women as an essential element in the training of future judges who have the legal responsibility to protect those who report gender violence. ; University of Santander, Bucaramanga, Colombia: Research Project—Focused Internal Proposal CIF0107-19.

Digital ; Background: Gender-based violence has no geographical, personal, or social boundaries. It constitutes a serious public health problem that affects the entire society. This research aims to identify and compare the level of ambivalent sexism in Spanish and Colombian university students and its relationship with sociodemographic factors. Ambivalent sexism, developed by Glick and Fiske (1996), is considered a new type of sexism since, for the first time, it combines negative and positive feelings that give rise to hostile and benevolent sexism, maintaining the subordination of women through punishment and rewards. (2) Methods: The methodology consisted of the application of the validated Spanish version of the Ambivalent Sexism Inventory (ASI) to a sample of 374 students in their final academic year of the Law program, of which 21.7% were students at the University of Santander (Bucaramanga, Colombia), 45.5% at the University Rey Juan Carlos (Madrid, Spain), and the remaining 32.9% at the University of Seville (Seville, Spain). (3) Results: A high level of ambivalent sexism is reported in Colombian students nowadays. In the two countries. there are similarities (e.g., the great weight of religion and the variation in attitudes towards sexism in people who identify themselves as women, compared to male or students consulted that prefer not to answer) and differences (e.g., absence in Colombia of gender-specific legislation, low number of students who have received gender education in Spain). (4) Conclusions: These findings may contribute to the construction of laws that take into account the particular problems of women and the development of educational programs on gender that are offered in a transversal and permanent way and that take into account cultural factors and equity between men and women as an essential element in the training of future judges who have the legal responsibility to protect those who report gender violence. ; Derecho, Ciencias dela Salud

The benefits of physical fitness (PF) for health are well-known. Low PF significantly contributes to the prevalence of obesity in adolescents, with an increased risk of developing chronic diseases. The objectives of the present study were to explore the health-related PF components and body composition levels in adolescents in three European cities, and their differences. The present study is a cross-sectional, descriptive, and quantitative research effort with 1717 participants aged between 13–16 years (48% girls), enrolled in public and private secondary schools in Seville (Spain), Reykjavik (Iceland) and Tartu (Estonia). The ALPHA fitness battery test was used with the following tests: handgrip strength, standing broad jump, 4 × 10 m speed-agility, 20 m shuttle run, and anthropometric variables. Regarding body composition, differences were detected for city and gender in height (p < 0.001), weight (p < 0.001), body fat percentage (p < 0.001), and waist circumference (p < 0.001); but no differences were reported for BMI for both city (p = 0.150) and gender (p = 0.738). Similarly, concerning PF, it was detected statistically significant differences between cities and gender in handgrip strength (p < 0.001), jump test (p < 0.001), speed-agility test (p < 0.001), and cardiovascular endurance in both variables (p < 0.001). In total, 26.8% of the boys and 27.3% of the girls were categorized as overweight; 18.1% of the boys and 31.2% of the girls had an excessive percentage of fat mass; and 22.7% of the boys and 22.2% of the girls showed an excessive waist circumference. The participants from Seville presented the lowest results in PF tests. In contrast, Reykjavik, with the highest results in the endurance and speed-agility tests, and Tartu, with higher results in the manual grip strength and long jump tests, shared the highest results.

Despite the substantial increase in the access of people with disabilities to higher education, university institutions continue to be an exclusive environment for people with intellectual disabilities. This paper aims to present a training programme for the employment and university inclusion of young people with intellectual disabilities at the Pablo de Olavide University in Seville, Spain, under the title "Training for the employment and autonomous life of people with intellectual disabilities", which was launched in the academic year 2017–2018 and has already completed four editions. The programme includes a hybrid training system with specific university training oriented towards employment and autonomy together with inclusive training in subjects of various university degrees. The training is provided by interdisciplinary university lecturers together with support staff specialised in intervention with people with intellectual disabilities who come from experienced community associations. Other components of the experience include internships in companies, individualised academic tutoring of students, family accompaniment, and community inclusion with the use of the university residence as accommodation. Cognitive accessibility and new technologies are not lacking as supports in the process. This work shows the assessment of the fundamental actors of this experience during the four years of its development, and as a conclusion, it shows a high overall satisfaction with the programme and the radical change observed in the lives of people with intellectual disabilities after their time at the university.