Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

IFRS adoption in EU since 2005 conveys benefits, but the evidence shows that they are unevenly distributed among different countries due to differences in institutions and incentives. The Contracting Theory offers a theoretical framework for the research on economic consequences and incentives of different stakeholders to lobby, but research on activity of politicians to interfer in accounting is scarce. The aim of this paper is to show the role of politicians and governments on accounting properties. With this purpose changes done in the EU endorsement process in the name of the “pubic interest” are analyzed. Research on how political interference has worked, especially in the financial industry is shown. We conclude that interested parties should compromise to get a balance between principle based standards and enforcement to improve the comparability process through IFRS.

Open consultations are mechanisms by which private international organizations try to gain legitimacy. This legitimacy in the input is considered critical and has given rise to the implementation of actions aimed at enhancing it. Our results show a group of entities that assume a commitment to recurring participation in the IASB. This participation gives legitimacy to IASB’s pronouncements. These entities are reference points with expert knowledge in the field of the issuance of national accounting standards and in the field of auditing.

The private health sector represents an important agent in the health of Spain, for being a strategic ally of the public health system. In this context, Andalusia, Catalonia and the Community of Madrid are positioned as the three most privatized autonomous communities in Spain. The study makes an analysis of the main financial indicators of the hospitals in the period 2008-2015 of these autonomous communities and studies the relationship of non-financial indicators directly related to Corporate Social Responsibility (CSR) with economic and financial results obtained. In general terms, the financial indicators of the hospital companies of Andalusia, Catalonia and the Community of Madrid show that their financial results improve during the analysed period. In addition, the financial profitability of the three autonomous communities is explained by the presence of CSR indicators.

The anticipation of financial crises allows the authorities to apply measures well in advance to avoid the crisis and, with it, their effects. Since the collapse of the European Monetary System (1992-1993), different authors have tried to anticipate these episodes by generating Early Warning Systems. Among the methodologies used, the signal approach, widely implemented for its easy interpretation, stands out. The aim of this study is to design an Early Warning System, based on the signal approach, that allows the cut-off point used to identify a signal to vary under alternative time scenarios. This strategy improves the quality of the prediction, since it incorporates in the analysis the influence that, on the evolution of the indicators, might have the measures that the monetary authorities apply since the first signal is emitted.

Port Community Systems (PCS) plays a role in supporting the competitiveness and efficiency of seaports through the reduction in both costs and the time needed for cargo to stay at the port. At seaports, multiple transport providers interact and a transport modal switch may occur. Seaports are therefore especially suited to assist the collaboration between terminals and transport providers. For doing so, a framework for sharing information between partners is needed in order to find transport solutions that can deliver cargo on-time, in a typical win-win situation. In this paper, we discuss a framework for guiding a wise allocation of cargo. The seaport is modeled as a store system, and cargo is categorized according to fixed properties and time varying properties (remaining time until due-time or expiration date). The cooperation is done in real-time and is a step towards synchromodal freight networks.

Como coordinador de este monográfico de la revista Estudios de Economía Aplicada constituye una grata satisfacción poder prologar este número (36-3) dedicado a la “Economía del Transporte y la Logística Portuaria” (Transport Economics and Port-Logistics). Y ello es así por varias razones. En primer lugar, por la importancia creciente que el sector del trasporte marítimo tiene actualmente, representando, según la UCTAD, más del 80% del comercio mundial y, en el caso español, movilizando el 75% de las importaciones y el 58% de las exportaciones de mercancías. A nivel global las tasas de crecimiento del transporte marítimo se mantienen por encima del 3% anual, esperándose, además, que se mantengan durante los próximos años. Por tipología de mercancías, destaca el tráfico de mercancías en contendores, cuya tasa de incremento acumulativa anual entre 1980 y 2016 se sitúa en el 8,16% a nivel global y en el 8,05% en el caso español. En el mismo periodo, en España hemos pasado de que las mercancías transportadas en contendores representen el 21,1% del total de mercancías generales, a suponer más del 70% de éstas y, además, un 35% del total del tráfico movilizado en nuestros puertos de interés general (un 4% en 1980). Y ello es así, por el desarrollo de las actividades logísticas inherente a esta tipología de tráfico que favorece la intermodalidad.

Fairtrade is an instrument to alleviate poverty in developing countries. Multiple motivations make consumers opt for fair-trade products. Usually these motivations are associated with attitudes, perceptions of behavior control and subjective norms. This paper studies how these motivations condition consumer behavior and what effects it produces in the purchasing decisions of each type of product.The paper analyses the concept of fair-trade consumer and elaborates consumer profiles, according to buying motivations, through a multivariate methodology. After, the consumption of the different products is studied according to the consumer profile.The article shows that the fair-trade consumer profile is not unique, and that profile determines the frequency of purchase of products and the satisfaction they have with that purchase.

The intermodal transport has allowed to the system of maritime transport to compensate the difficulties of connection between several points. They emerge the chains of transport based, principally, on the maritime-railway interface, which extend the distribution capacity covering new itineraries with predetermined rates. The ports turn into spaces of convergence between the systems of transport; offer services and join distribution systems that they need of logistics developments. The works explains the different forms of alliances and agreements of collaboration that sign the shipping companies. It calls the attention on the different levels of port hierarchy attending to the development of the maritime routes and to the port models.

The objective of this paper is to study the interaction between the ports located in the Iberian Peninsula in relation to container traffic. As a methodology, the econometric approach suggested by Toda and Yamamoto (1995) has been used.It was determined that there is a unidirectional causal relationship from Portugal to Spain, with the Portuguese port of Sines holding a leading position over the Portuguese ports. The Andalusian ports have a bidirectional causal relationship with ports in the rest of Spain. Finally, at theAndalusian level, it should be noted the great importance of the Algeciras port, especially in the traffic of goods in transit, and the unidirectional causal relationship from the Huelva port to Seville port.

This work aims to quantify the structure of the ophthalmic optical industry in Spain, with the objective to ascertain the functioning and to create a reference framework for the analysis of this sector.To develop this work, primary and secondary datum has been used, covering the quantification and characteristics of the sector.The core of this analysis shows the sector to be highly versatile to variations in the economic situation, and a high value added concentrate in specific activities among those included in the sector. Economic segments are demonstrated to be remarkably different, with a singular behaviour especially in contact lenses enterprise structure, in contrast to that of spectacle frames.