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The circular economy and the sustainable development goals: strategies for consumer involvement in the textile industry
(Elsevier, 2026) Vidal Ayuso, Fátima; Jaca, Carmen; Akhmedova, Anna
The textile industry, a globally significant sector, is increasingly adopting sustainable alternatives through corporate social responsibility (CSR), environmental, social and governance (ESG) criteria, circular economy (CE) principles, and implementation of the sustainable development goals (SDGs). A total of 60 companies from the textile sector were analysed using a fuzzy-set qualitative comparative analysis to assess the achievement of SDGs 6, 7, 8, 9, 12, 13, and 15, adopting CSR, ESG and CE principles. The analysis resulted in the identification of six strategic profiles reflecting different approaches to SDG implementation, which were classified according to the level of consumer engagement (low, moderate, or high). We argue that consumer involvement and co-creation is key to sustainable development. The findings demonstrate that effective SDG implementation requires a balanced combination of policy structures, product innovation and active consumer participation. Our analysis contributes to the theoretical understanding of the role of consumer participation for achieving sustainability, providing managerial insights into fostering sustainable consumer behaviours. This research advances the discussion on corporate sustainability strategies and consumer agency in circular value chains.
Gestión de recursos humanos en sanidad: vías de avance consensuables. Informe SESPAS 2024
(Elsevier, 2024) Negrín Hernández, Miguel Ángel; Ortún Rubio, Vicente
Los profesionales del sistema de salud merecen una buena gestión, y España, estancada en su productividad, la necesita. Una buena gestión es posible, como se comprobó durante los estados de alarma de 2020. Nada de lo aprendido se ha consolidado. No sirve el extremo de considerar oxímoron el término «gestión pública», pues nunca en la historia se ha precisado mejor estado que ahora, además de mejor mercado, por razones que van más allá de la consolidación del estado del bienestar. Tampoco sirve el extremo opuesto de pensar que fuera del funcionariado no hay salvación: la esclerosis burocratizante,uno de los signos de deterioro, enfocada exclusivamente a la legalidad, o como mínimo a su apariencia, no puede continuar ignorando que también se precisa efectividad. Se sabe medir la calidad de la gestión, en general y en el sector sanitario, y hay conocimiento acerca de cómo mejorarla. Modelos más flexibles de relaciones laborales --para seleccionar, reclutar y retener con criterios de «igualdad, mérito y capacidad» mejorados-- requieren modificaciones en la arquitectura institucional como las que este artículo plantea:competencia por comparación en calidad entre centros autónomos y responsables que comparten reglas de juego en un terreno nivelado. El sistema sanitario, la joya del país, gracias en gran parte a la calidad de sus recursos humanos, no tan solo merece que sus potencialidades sean liberadas, sino que puede liderar el imprescindible aumento de la capacidad resolutiva, que asegura su impacto en el bienestar social, así como plasmar en propiedad intelectual su capacidad investigadora e innovadora con el consecuente impacto en el producto interior bruto.
La economía de la salud en España: evidencia para la acción más allá de los costes
(Elsevier, 2025) González López-Valcárcel, Beatriz; Ortún, Vicente; Errea, María; Pinilla-Domínguez, Pilar
Graphical model inference with external network data
(Oxford University Press, 2024) Jewson, Jack; Li, Li; Battaglia, Laura; Hansen, Stephen; Rossell Ribera, David; Zwiernik, Piotr
A frequent challenge when using graphical models in practice is that the sample size is limited relative to the number of parameters. They also become hard to interpret when the number of variables p gets large. We consider applications where one has external data, in the form of networks between variables, that can improve inference and help interpret the fitted model. An example of interest regards the interplay between social media and the co-evolution of the COVID-19 pandemic across USA counties. We develop a spike-and-slab prior framework that depicts how partial correlations depend on the networks, by regressing the edge probabilities, average partial correlations, and their variance on the networks. The goal is to detect when the network data relates to the graphical model and, if so, explain how. We develop computational schemes and software in R and probabilistic programming languages. Our applications show that incorporating network data can improve interpretation, statistical accuracy, and out-of-sample prediction.
On the well-posedness of stochastic partial differential equations with locally Lipschitz coefficients
(Springer, 2026) Foondun, Mohammud ; Khoshnevisan, Davar; Nualart, Eulàlia
We consider the stochastic partial differential equation (SPDE) (Formula presented), where u = u(t, x) is defined for (t, x) ∈ (0, ∞ ) × R and Ẇ denotes space-time white noise. We prove that this SPDE is well posed solely under the assumptions that the initial condition u(0) is bounded and measurable, and b and σ are locally Lipschitz continuous functions having at most linear growth with regularly behaved local Lipschitz constants. Our method is based on a truncation argument together with moment bounds and tail estimates of the truncated solution. The novelty of our method is in the pointwise nature of the truncation argument.
Blockchain technology and the circular economy transition: associations with company performance
(Wiley, 2026) Llach, Josep; Alonso-Almeida, Maria del Mar; Perramon, Jordi; Bagur-Femenías, Llorenç
The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition. This study examines managers' perceptions of blockchain's role in relation to CE principles and practices, as well as their connections to company performance. A covariance-based structural equation model was applied to survey data obtained from 404 senior managers in small- and medium-sized enterprises (SMEs) engaged in CE adoption. The findings suggest positive associations between blockchain perceptions and CE principles, which are, in turn, related to CE business processes. These processes are positively associated with internal transformation, resilience, and competitive capacity. This study contributes exploratory evidence to the emerging blockchain-CE literature, thereby identifying managerial perceptions as a foundation for future empirical validation and offering insights for academics, practitioners, and policy-makers.
Optimal taxation and market power
(American Economic Association, 2026) Eeckhout, Jan; Fu, Chunyang; Li, Wenjian; Weng, Xi
Should optimal income taxation change when firms have market power? We analyze how the planner can optimally tax labor income of workers and profits of entrepreneurs. We derive optimal tax rates that depend on markups and identify four distinct components: the Mirrleesian incentive effect, the Pigouvian tax correction of the negative externality of market power, redistribution through altered factor prices, and reallocation of output toward the most productive firms. We quantify the optimal tax for the US economy and provide concrete proposals how to use income taxation to redistribute income while incentivizing production in the presence of market power.
The opaque scorecard: environmental, social and financial information during a crisis
(Springer, 2026) Epure, Mircea; Hasancebi, Serhat
We show that firms with higher environmental and social (ES) engagement exhibited lower financial reporting quality (FRQ) during the COVID-19 crisis-a pattern not observed in the pre-crisis period. We argue that this decline can be driven by increased complexity and reduced monitoring effectiveness under crisis-induced uncertainty. The result is robust across different ES measures, including ES scores and (social) media sentiment, and holds under both standard and synthetic difference-in-differences approaches. The effect is more pronounced in contexts with greater government intervention via income support and debt relief, policies that may have added to reporting complexity. At the firm level, the decline in FRQ is stronger among firms with weaker governance or management practices-specifically when the CEO pay is not linked to shareholder returns or that of senior executives to sustainability objectives, and with lower strategic or institutional ownership. We identify potential channels for the decline in FRQ, such as increased variation in depreciation and amortization expenses, intangible assets, R&D spending, inventories, and labor costs during the crisis.
Paternity leave in Spain
(Springer, 2025) Farré, Lídia; González, Libertad; Hupkau, Claudia; Ruiz-Valenzuela, Jenifer
Between 2017 and 2021, Spain progressively extended paternity leave from 2 to 16 weeks, equalizing it with maternity leave and introducing mandatory weeks. A 2018 reform also allowed fathers to split their leave. Using administrative data on all leave permits since 2016, we analyze trends in paternity leave take-up. Following the introduction of mandatory leave, the share of fathers taking leave increased by around 20 percentage points, and most now use nearly the full entitlement. The share opting to split leave has steadily grown, surpassing 50% by 2023. However, this behavior shows marked heterogeneity: While overall uptake is uniform across groups, leave-splitting is far more common among higher-income fathers and more prevalent in certain sectors. Spain's experience illustrates how policy design can significantly increase paternity leave usage, though workplace flexibility and income-related constraints shape how fathers use that time.
Investigator racial diversity and clinical trial participation
(Elsevier, 2025) Alsan, Marcella; Campbell, Romaine A.; Leister, Lukas; Ojo, Ayotomiwa
We investigate whether increased racial diversity of clinical trial principal investigators could increase the enrollment of Black patients, which currently lags population and disease-burden. We conducted a survey experiment in which respondents were shown a photo of a current NIH investigator in which race (Black/White) was randomized. Sex was also randomized as a relevant benchmark. Black respondents reported 0.35 standard deviation units higher interest in participating in a clinical study led by a race concordant investigator (a 12.6% increase). Sex concordance had no effect. Further analyses indicate that perceived trustworthiness and attractiveness are the most important factors explaining these results.
Wars, taxation, and representation: evidence from five centuries of german history
(Oxford University Press, 2025) Becker, Sascha O.; Ferrara, Andreas; Melander, Eric; Pascali, Luigi
We provide causal evidence for the role of warfare in the development of medieval constitutionalism. Using novel data on the universe of German cities between 1290 and 1710, we show that military conflicts led to city councils that were larger, more likely to be elected by citizens, and more likely to include representatives of craft guilds. Additionally, these conflicts resulted in a substantial increase in local fiscal and spending capacity. We exploit the gender of the firstborn children of local nobles as a source of exogenous variation in conflicts.
Consultas planteadas al ICAC
(Centro de Estudios Financieros, 2002) García Giménez, Pilar; Ayats Vilanova, Anna; Romano Aparicio, Javier
Sobre el registro contable de unas determinadas opciones sobre acciones de la propia sociedad, a entregar a sus empleados.
Consultas planteadas al ICAC
(Centro de Estudios Financieros, 2003) Romano Aparicio, Javier; García Giménez, Pilar
Sobre el tratamiento contable de una subvención concedida para financiar la amortización parcial del principal de un préstamo
Consultas planteadas al ICAC
(Centro de Estudios Financieros, 2004) García Giménez, Pilar; Gracia Gallego, Luis Alberto
Sobre el tratamiento contable de una opción de compra sobre un determinado bien.
Inmovilizado intangible, activos no corrientes para la venta y arrendamiento
(Centro de Estudios Financieros, 2007) Ayats Vilanova, Anna; García Giménez, Pilar
En este trabajo se estudian las Normas 5 a 8 del Borrador del Plan General de Contabilidad (BPGC) que incluyen el Inmovilizado intangible, los activos mantenidos para la venta y la nueva regulación de los arrendamientos financieros y operativos. Los cambios más significativos se producen en el fondo de comercio, en cuanto a la prohibición de su amortización; en la obligatoriedad de reclasificar los activos no corrientes a activos corrientes cuando la empresa modifica sus planes de recuperación de la inversión, pasando de uso a venta, con la novedad de detallar los resultados netos en operaciones discontinuas dentro del modelo normal de la cuenta de Pérdidas y Ganancias; así como en la nueva forma de contabilizar los contratos de leasing y renting, en los que la norma se fija en la naturaleza del elemento arrendado, amplía la figura del arrendador y a efectos de clasificar el tipo de contrato prevalece el fondo económico sobre la forma jurídica. En el artículo se incluyen casos prácticos con el objetivo de hacer más compresible la nueva normativa.
Segundo ejercicio de las pruebas selectivas para el ingreso en el cuerpo técnico de auditoría y contabilidad
(Centro de Estudios Financieros, 2009) Ayats Vilanova, Anna; García Giménez, Pilar
[Segundo ejercicio de las pruebas selectivas para el ingreso por el sistema general de acceso libre y promoción interna en el Cuerpo Técnico de Auditoría y Contabilidad, convocada por Orden EHA/1446/2008, de 15 de abril (BOE del 25)].
Consultas planteadas al ICAC
(Centro de Estudios Financieros, 2009) García Giménez, Pilar; Álvarez Carriazo, José Luis
BOICAC núm. 74, junio 2008. Instrumentos financieros (NRV 9.ª) y Operaciones entre empresas del grupo (NRV 21.ª). Consulta 6. BOICAC núm. 74, junio 2008. Consulta 7.
Segundo ejercicio de las pruebas selectivas para el ingreso en el Cuerpo Técnico de Hacienda
(Centro de Estudios Financieros, 2010) Ayats Vilanova, Anna; García Giménez, Pilar
[Segundo ejercicio de las pruebas selectivas para el ingreso por el sistema general de acceso libre en el Cuerpo Técnico de Hacienda, convocada por Resolución de 2 de julio de 2009 (BOE del 11)].
Segundo ejercicio de las pruebas selectivas para el ingreso en el Cuerpo Superior de Inspectores de Hacienda del Estado
(Centro de Estudios Financieros, 2011) Ayats Vilanova, Anna; García Giménez, Pilar
[Segundo ejercicio de las pruebas selectivas para el ingreso por el sistema de acceso libre y de promoción interna en el Cuerpo Superior de Inspección de Hacienda del Estado, convocada por Resolución de 30 de junio de 2010 (BOE de 10 de julio)]
Análisis práctico de la consulta de contabilidad 1 del BOICAC 113, de marzo de 2018
(Centro de Estudios Financieros, 2019) García Giménez, Pilar
Aplicación práctica de la consulta 1 del BOICAC 113, de marzo de 2018, la cual versa sobre la valoración de los residuos que obtiene una empresa en la prestación de un servicio y que posteriormente utiliza como materia prima en la elaboración de un producto. En la consulta se pregunta cuál es el importe por el que se deben incorporar los residuos al balance de la empresa.

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