Este artículo presenta algunas de las implicaciones sociales y económicas más significativas del proceso de jubilación en España, con un análisis más detallado para el caso de Madrid. El estudio está dividido en tres partes diferenciadas: en la primera se muestra el proceso de descenso de la actividad a edades avanzadas; en la segunda, el retiro como imposición social y económicamente aceptada, y en la tercera, algunas reflexiones sobre la evolución futura de estas tendencias. Se presentan algunos datos empíricos obtenidos a partir del Padrón de 1986 y de una encuesta realizada en 1990 para corroborar los planteamientos y afirmaciones expuestos en este trabajo.
Diante da necessidade de gerenciar projetos educativos em função de uma formação ético-política que responda às realidades escolares atuais, o projeto aula-cidade é uma proposta pedagógica que foi implementada em uma instituição educativa de Bogotá D. C. com a finalidade de contribuir à convivência escolar a partir de aprendizados no molde da formação em competências cidadãs; a experiência permitiu realizar uma análise dos resultados desde uma metodologia de investigação-ação e das conquistas e objetivos que se geram com práticas pedagógicas neste sentido. O exercício de investigação apresenta algumas reflexões para conceber a sala de aula como espaço de aprendizado e exercício da cidadania, lá o conflito escolar se concebe como oportunidade para melhorar a convivência escolar e se configura a maneira em como se pensa a democracia, aparticipação ou a multiculturalidade na aula, de tal forma que se gere um impacto real na cotidianidade das relações sociais na escola. ; The project "Aula-ciudad" is a pedagogic proposal that was implemented in order to face the necessity to manage educational projects around an ethical and political education that responds to the current scholar realities. The proposal was implemented in an educative institution of Bogotá, which has the aim to support an appropriate social coexistence in schools through citizenship skills training. The experience allowed an analysis of the results from an investigation-action methodology and, of the achievements and reaches of these pedagogical practices. The mentioned experience presents some points of view about the classroom as a place of learning and citizenship skills performance. Here, the conflict at school is thought as the opportunity to improve good social coexistence and, the way in which democracy thoughts, social involvement or multiculturalism are reconfigured in the classroom, in a way that it makes a real impact on daily social relationships in the school environment. ; Frente a la necesidad de gestionar proyectos educativos en ...
The project "Aula-ciudad" is a pedagogic proposal that was implemented in order to face the necessity to manage educational projects around an ethical and political education that responds to the current scholar realities. The proposal was implemented in an educative institution of Bogotá, which has the aim to support an appropriate social coexistence in schools through citizenship skills training. The experience allowed an analysis of the results from an investigation-action methodology and, of the achievements and reaches of these pedagogical practices. The mentioned experience presents some points of view about the classroom as a place of learning and citizenship skills performance. Here, the conflict at school is thought as the opportunity to improve good social coexistence and, the way in which democracy thoughts, social involvement or multiculturalism are reconfigured in the classroom, in a way that it makes a real impact on daily social relationships in the school environment. ; Frente a la necesidad de gestionar proyectos educativos en función de una formación ético-política que responda a las realidades escolares actuales, el proyecto aula-ciudad es una propuesta pedagógica que se implementó en una institución educativa de BogotáD.C. con la finalidad de contribuir a la convivencia escolar a partir de aprendizajes en el marco de la formación en competencias ciudadanas; la experiencia permitió realizar un análisis de los resultados desde una metodología de investigación-acción y de los logros y alcances que se generan con prácticas pedagógicas en este sentido. El ejercicio de investigación presenta algunas reflexiones para concebir el aula de clases como espacio de aprendizaje y ejercicio de la ciudadanía, allí el conflicto escolar se concibe como oportunidad para mejorar la convivencia escolar y se reconfigura lamanera en que se piensa la democracia, la participación o la multiculturalidad en el aula, de tal forma que se genere un impacto real en la cotidianidad de las relaciones sociales en la escuela. ; Diante da necessidade de gerenciar projetos educativos em função de uma formação ético-política que responda às realidades escolares atuais, o projeto aula-cidade é uma proposta pedagógica que foi implementada em uma instituição educativa de Bogotá D. C. com a finalidade de contribuir à convivência escolar a partir de aprendizados no molde da formação em competências cidadãs; a experiência permitiu realizar uma análise dos resultados desde uma metodologia de investigação-ação e das conquistas e objetivos que se geram com práticas pedagógicas neste sentido. O exercício de investigação apresenta algumas reflexões para conceber a sala de aula como espaço de aprendizado e exercício da cidadania, lá o conflito escolar se concebe como oportunidade para melhorar a convivência escolar e se configura a maneira em como se pensa a democracia, aparticipação ou a multiculturalidade na aula, de tal forma que se gere um impacto real na cotidianidade das relações sociais na escola.
Plant-soil feedback mechanisms influence the abundance and rarity of plant species and can favour invasive processes, including those of native species. To explore these mechanisms, we analysed correlations between spatial distributions of plant biomass and soil properties in two neighbouring grasslands at different phases of expansion of the native Eurasian tall-grass Brachypodium rupestre (Host) Roem & Schult (B. rupestre cover: >75 and 25–50%). For this, we applied spatially explicit sampling, geostatistical analysis and structural equation models (SEM) to probe causal relationships among measured variables involved in nutrient accumulation. We hypothesized that if litter accumulates as a result of reduced grazing, 'fertility islands' (spots of high SOM and nutrient contents) will form under B. rupestre clumps because the increase in resource inputs from litter will trigger SOM build-up and promote microbial growth. Our results show that 'fertility islands' of P and amino acids occurred under the patchy clumps of B. rupestre in the less invaded grassland. In addition, the SEMs indicated that nutrient accumulation was partially due to mineralization of the SOM and modulated by the soil microbial biomass. However, there was no correlation between spatial patterns of B. rupestre biomass, SOM and microbial biomass. Moreover, the SEMs explained small amounts of variance in them (SOM r2 = 0.22 and microbial biomass r2 = 0.08), suggesting that factors other than B. rupestre biomass were responsible for the high fertility below the patches. Our spatially explicit approach demonstrated that litter inputs in dense temperate grassland communities can generate 'fertility islands' that may favour the stability and expansion of a tall-grass invader and suggest that herbivory may enhance or inhibit this phenomenon. ; The study was funded by 'la Caixa' Foundation, Spain and CAN foundation, Spain (LCF/PR/PR13/51080004), the Ministry of Science and Innovation of the Spanish Government (project refs. CGL2010-21963, CGL2011-29746 and CGL2017-85490-R), and Interreg Sudoe Programme, European Regional Development Fund, European-Union, Open2preserve Project (SOE2/P5/E0804). L. Múgica and M. Durán were funded through a UPNA Research Staff Training Grant.
The relationship between macroeconomic variables and stock market returns is, by now, well-documented in the literature. However, in this article we examine the long-run relationship between stock and bond markets returns over the period from 1991:11 to 2009:11, using Bai and Perron's multiple structural change approach. Findings indicate that while the market risk premium is usually positive, periods with negative values appear only in three periods (1991:1-1993:2, 1998:3-2002:2 and from 2007:1-2009:11) leading to changes in the GDP evolution. Thereby, the study shows the presence of structural breaks in the Spanish market risk premium and its relationship with business cycle. These findings contribute to a better understanding of close linkages between the financial markets and the macroeconomic variables such as GDP. Implications of the study and suggestions for future research are provided. ; La relación entre variables macroeconómicas y los rendimientos del mercado bursátil está bien documentado en la literatura. Sin embargo, en este artículo examinamos la relación a largo plazo entre los rendimientos de los mercados de bonos durante el periodo 1991:11 - 2009:11, utilizando la metodología de cambios estructurales propuesta por Bai y Perron. Nuestros hallazgos indican que, mientras que la prima de riesgo es comúnmente positiva, aparecen tres períodos en los que ésta toma signo negativo (1991:1-1993:2, 1998:3-2002:2 and from 2007:1-2009:11) adelantando cambios en la evolución del PIB. De esta forma, el estudio muestra la existencia de cambios estructurales en la prima de riesgo española y la relación de ésta con el ciclo económico. Estos resultados contribuyen a una mejor comprensión de las estrechas relaciones entre los mercados financieros y el entorno macroeconómico. El trabajo también analiza las implicaciones del estudio así como sugerencias para la investigación futura. ; La relation entre les variables macroéconomiques et les rendements du marché boursier a bien été documentée dans les publications antérieures. Cependant, cet article examine la relation à long terme entre les rendements des marchés de bonus durant la période de 1991/11 à 2009/11, par la méthodologie des changements structurels proposée par Bai et Perron. Les résultats indiquent que, bien que la prime de risque soit généralement positive, elle est négative durant trois périodes (de 1991/1 à 1993/2, de 1998/3 à 2002/2 et de 2007/1 à 2009/11), entraînant des changements dans l'evolution du PIB. L'etude effectuée démontre l'existence de changements structurels concernant la prime de risque espagnole et son rapport avec le cycle économique. Ces résultats contribuent à une meilleure compréhension des relations étroites entre les marchés financiers et le cardre macroéconommique. L'article analyse également les implications de l'étude et fournit des propositions pour la recherche future. ; A relação entre variáveis macroeconômicas e os rendimentos da bolsa de valores está bem documentado na literatura. Sem embargo, neste artigo examinamos a relação a longo prazo entre os rendimentos dos mercados de bônus durante o período 1991:11 - 2009:11, utilizando a metodologia de múltiplas mudanças estruturais proposta por Bai e Perron. Nossas descobertas indicam que, enquanto que a prima de risco e comumente positiva, aparecem três períodos nos que esta se torna negativa (1991:1-1993:2, 1998:3-2002:2 e 2007:1-2009:11) adiantando mudanças na evolução do PIB. Desta forma, o estudo mostra a existência de mudanças estruturais na prima de risco espanhola e a relação desta com o ciclo econômico. Estes resultados contribuem a uma melhor compreensão das estreitas relações entre os mercados financeiros e o entorno macroeconômico. O trabalho também analisa as implicações do estudo assim como apresenta sugestões para a pesquisa futura.
AbstractDespite the significance of materiality, its implementation has been perceived as ambiguous, opaque, and heterogeneous. This study focuses on analyzing materiality reporting among companies that utilize GRI and are listed on the Spanish stock exchange between 2018 and 2021. First, it examines the disclosure of materiality analysis by introducing a materiality disclosure assessment index (MDA) and exploring its determinants. Additionally, it investigates the alignment of material topics with GRI Topic Standards, analyzing the cross‐cutting nature of material topics. Our results indicate that MDA reached slightly over half of its maximum value. We found evidence that MDA is positively associated with membership in the IBEX 35, as well as with five out of the seven industries comprising the stock index. Furthermore, the years of disclosure experience in two industries significantly influenced MDA. Companies considered 20% of material topics as cross‐cutting, while another 20% had no direct correspondence with GRI standards. This study builds upon previous empirical findings on GRI materiality disclosure and provides valuable insights for research, practice, and standard setting.
New knowledge on soil structure highlights its importance for hydrology and soil organic matter (SOM) stabilization, which however remains neglected in many wide used models. We present here a new model, KEYLINK, in which soil structure is integrated with the existing concepts on SOM pools, and elements from food web models, that is, those from direct trophic interactions among soil organisms. KEYLINK is, therefore, an attempt to integrate soil functional diversity and food webs in predictions of soil carbon (C) and soil water balances. We present a selection of equations that can be used for most models as well as basic parameter intervals, for example, key pools, functional groups' biomasses and growth rates. Parameter distributions can be determined with Bayesian calibration, and here an example is presented for food web growth rate parameters for a pine forest in Belgium. We show how these added equations can improve the functioning of the model in describing known phenomena. For this, five test cases are given as simulation examples: changing the input litter quality (recalcitrance and carbon to nitrogen ratio), excluding predators, increasing pH and changing initial soil porosity. These results overall show how KEYLINK is able to simulate the known effects of these parameters and can simulate the linked effects of biopore formation, hydrology and aggregation on soil functioning. Furthermore, the results show an important trophic cascade effect of predation on the complete C cycle with repercussions on the soil structure as ecosystem engineers are predated, and on SOM turnover when predation on fungivore and bacterivore populations are reduced. In summary, KEYLINK shows how soil functional diversity and trophic organization and their role in C and water cycling in soils should be considered in order to improve our predictions on C sequestration and C emissions from soils. ; This article is based upon work from COST Actions FP1305 (BioLink) and ES1406 (KEYSOM), supported by COST (European Cooperation in Science and Technology), and their Short Term Scientific Mission (STSM) programs. Omar Flores' work was funded by FPU PhD grant program of the Spanish Ministry of Science, Innovation and Universities. Jorge Curiel Yuste received funding from the Spanish Ministry of Economy and Competitiveness (MINECO) under projects IBERYCA (CGL2017-84723-P) and the BC3 María de Maeztu excellence accreditation (MDM-2017-0714). Jorge Curiel Yuste also received funding from the Basque Government through the BERC 2018-2021 program. ; Peer reviewed
Incluye material complementario ; Grasslands are one of the major sinks of terrestrial soil organic carbon (SOC). Understanding how environmental and management factors drive SOC is challenging because they are scale-dependent, with large-scale drivers affecting SOC both directly and through drivers working at small scales. Here we addressed how regional, landscape and grazing management, soil properties and nutrients, and herbage quality factors affect 20 cm depth SOC stocks in mountain grasslands in the Pyrenees. Taking advantage of the high variety of environmental heterogeneity in the Pyrenees, we built a dataset (n = 128) that comprises a wide range of environmental and management conditions. This was used to understand the relationship between SOC stocks and their drivers considering multiple environments. We found that temperature seasonality (difference between mean summer temperature and mean annual temperature; TSIS) was the most important geophysical driver of SOC in our study, depending on topography and management. TSIS effects on SOC increased in exposed hillsides, slopy areas, and relatively intensively grazed grasslands. Increased TSIS probably favours plant biomass production, particularly at high altitudes, but landscape and grazing management factors regulate the accumulation of this biomass into SOC. Concerning biochemical SOC drivers, we found unexpected interactive effects between grazer type, soil nutrients and herbage quality. Soil N was a crucial SOC driver as expected but modulated by livestock species and neutral detergent fibre contenting plant biomass; herbage recalcitrance effects varied depending on grazer species. These results highlight the gaps in knowledge about SOC drivers in grasslands under different environmental and management conditions. They may also serve to generate testable hypotheses in later/future studies directed to climate change mitigation policies. ; Research in this paper is based on the PAS-TUS Database, which was compiled from different funding sources over time, the most relevant being the EU Interreg III-A Programme (I3A-4-147-E) and the POCTEFA Programme/Interreg IV-A (FLUXPYR, EFA 34/08); the Spanish Science Foundation FECYT-MICINN (CARBOPAS: REN2002-04300-C02-01; CAR-BOAGROPAS: CGL2006-13555-C03-03 and CAPAS: CGL2010-22378-C03-01); and the Foundation Catalunya-La Pedrera and the Spanish Institute of Agronomical Research INIA (CARBO-CLUS: SUM2006-00029-C02-0). Leticia San Emeterio was funded through a Talent Recruitment grant from Obra Social La Caixa- Fundación CAN. The ARAID Foundation provided support to Juan José Jiménez. This work was funded by the Spanish Science Foundation FECYT-MINECO (projects BIOGEI: GL2013-49142-C2-1-R and IMAGINE: CGL2017-85490-R) and the University of Lleida (PhD Fellowship to Antonio Rodríguez).
Grasslands are one of the major sinks of terrestrial soil organic carbon (SOC). Understanding how environmental and management factors drive SOC is challenging because they are scale-dependent, with large-scale drivers affecting SOC both directly and through drivers working at small scales. Here we addressed how regional, landscape and grazing management, soil properties and nutrients, and herbage quality factors affect 20 cm depth SOC stocks in mountain grasslands in the Pyrenees. Taking advantage of the high variety of environmental heterogeneity in the Pyrenees, we built a dataset (n=128) that comprises a wide range of environmental and management conditions. This was used to understand the relationship between SOC stocks and their drivers considering multiple environments. We found that temperature seasonality (difference between mean summer temperature and mean annual temperature; TSIS) was the most important geophysical driver of SOC in our study, depending on topography and management. TSIS effects on SOC increased in exposed hillsides, slopy areas, and relatively intensively grazed grasslands. Increased TSIS probably favours plant biomass production, particularly at high altitudes, but landscape and grazing management factors regulate the accumulation of this biomass into SOC. Concerning biochemical SOC drivers, we found unexpected interactive effects between grazer type, soil nutrients and herbage quality. Soil N was a crucial SOC driver as expected but modulated by livestock species and neutral detergent fibre contenting plant biomass; herbage recalcitrance effects varied depending on grazer species. These results highlight the gaps in knowledge about SOC drivers in grasslands under different environmental and management conditions. They may also serve to generate testable hypotheses in later/future studies directed to climate change mitigation policies. ; Research in this paper is based on the PASTUS Database, which was compiled from different funding sources over time, the most relevant being the EU Interreg III-A Programme (I3A-4-147-E) and the POCTEFA Programme/Interreg IV-A (FLUXPYR, EFA 34/08); the Spanish Science Foundation FECYT-MICINN (CARBOPAS: REN2002-04300-C02-01; CARBOAGROPAS: CGL2006-13555-C03-03 and CAPAS: CGL2010-22378-C03-01); and the Foundation Catalunya-La Pedrera and the Spanish Institute of Agronomical Research INIA (CARBOCLUS: SUM2006-00029-C02-0). Leticia San Emeterio was funded through a Talent Recruitment grant from Obra Social La Caixa – Fundación CAN. The ARAID Foundation provided support to Juan José Jiménez. This work was funded by the Spanish Science Foundation FECYT-MINECO (projects BIOGEI: GL2013-49142-C2-1-R and IMAGINE: CGL2017-85490-R) and the University of Lleida (PhD Fellowship to Antonio Rodríguez).
