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In this article, we aim to study the impact on dividends policy of gender diversity on the board of directors (hereinafter BD). We hypothesize that the proportion of women directors, the proportion of independent, institutional, and executive female directors, and the percentage of shares held by female directors on BD, have an impact on the dividends policy of Spanish companies. Our findings, analyzing the whole sample, show that the proportion of female directors and shares held by female directors are positively associated with dividend payout, while the percentage of institutional female directors has a negative impact. The percentage of independent and executive female directors has no effect on dividend payout. When companies with losses are removed from the sample, the findings report that the percentage of female directors on BD and the percentage of independent female directors impact positively on dividend policy, while the percentage of institutional and executive female directors has a negative effect. The proportion of shares held by female directors on BD does not have an effect on dividend payout when only companies with profits are examined. Thus, the results confirm that gender diversity has an influence on dividend payout, so the existing legislation should encourage more participation by women in governing bodies. Our evidence supports the Act for Effective Equality between Women and Men, which establishes that listing companies have to achieve a quota of 40% of women in decision-making bodies by 2015.

he aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial expertise. Moreover, this research analyzes the moderating effect of board gender diversity between these audit committees' attributes and CSR reporting. The results of analyzing 13,178 firm-year observations of non-financial companies show that the presence of an audit committee and audit committee financial expertise are positively associated with CSR disclosure. However, a higher proportion of non-executive directors in audit committees has a negative effect on the disclosure of CSR information. These findings suggest that some audit committees' features play an important role in ensuring the reporting of environmental, social, and economic information. Our evidence also indicates that the presence of female directors on boards increases the positive impact of financial expert membership of audit committees on CSR disclosure, while women directors moderate any negative effect of the percentage of independent directors on audit committees on CSR reporting by increasing the latter. In addition, female directors moderate the positive impact of the existence of an audit committee on the disclosure of CSR information by reducing the latter.

Since its foundation, 100 years ago, the Spanish Institute of Oceanography (IEO) has been observing and measuring the ocean characteristics. Here is a summary of the initiatives of the IEO in the field of the operational oceanography. Some systems like the tide gauges network has been working for more than 70 years. The standard sections began at different moments depending on the local projects, and nowadays there are more than 180 coastal stations and deep-sea ones that are systematically sampled, obtaining physical and biochemical measurements. At this moment, the Observing System includes six permanent moorings equipped with current meters, an open-sea ocean-meteorological buoy offshore Santander and a sea-surface temperature satellite image station. It also supports the Spanish contribution to the Argo international programme with 47 deployed profilers, and continuous monitoring thermosalinometers, meteorological stations and vessel-mounted acoustic Doppler current profilers on the research vessel fleet. The system is completed with the contribution to the Northwest Iberian peninsula and Gibraltar observatories, and the development of regional prediction models. All these systematic measurements allow the IEO to give responses to ocean research activities, official agencies requirements and industrial and main society demands such as navigation, resource management, risks management, recreation, as well as for management development pollution-related economic activities or marine ecosystems. All these networks are linked to international initiatives, framed largely in supranational programmes of Earth observation sponsored by the United Nations or the European Union. The synchronic observation system permits a spatio-temporal description of some events, such as new deep water formation in the Mediterranean Sea and the injection of heat to intermediate waters in the Bay of Biscay after some colder northern storms in winter 2005. ; Postprint ; 2,2930

19 pags., 14 figs., 3 tabs. ; The decay of the neutron-rich and was investigated experimentally in order to provide new insights into the nuclear structure of the tin isotopes with magic proton number above the shell. The -delayed -ray spectroscopy measurement was performed at the ISOLDE facility at CERN, where indium isotopes were selectively laser-ionized and on-line mass separated. Three -decay branches of were established, two of which were observed for the first time. Population of neutron-unbound states decaying via rays was identified in the two daughter nuclei of and , at excitation energies exceeding the neutron separation energy by 1 MeV. The -delayed one- and two-neutron emission branching ratios of were determined and compared with theoretical calculations. The -delayed one-neutron decay was observed to be dominant -decay branch of even though the Gamow-Teller resonance is located substantially above the two-neutron separation energy of . Transitions following the decay of are reported for the first time, including rays tentatively attributed to . In total, six new levels were identified in on the basis of the coincidences observed in the and decays. A transition that might be a candidate for deexciting the missing neutron single-particle state in was observed in both decays and its assignment is discussed. Experimental level schemes of and are compared with shell-model predictions. Using the fast timing technique, half-lives of the , and levels in were determined. From the lifetime of the state measured for the first time, an unexpectedly large transition strength was deduced, which is not reproduced by the shell-model calculations. ; M.P.-S. acknowledges the funding support from the Polish National Science Center under Grants No. 2019/33/N/ST2/03023 and No. 2020/36/T/ST2/00547 (Doctoral scholarship ETIUDA). J.B. acknowledges support from the Universidad Complutense de Madrid under the Predoctoral Grant No. CT27/16- CT28/16. This work was partially funded by the Polish National Science Center under Grants No. 2020/39/B/ST2/02346, No. 2015/18/E/ST2/00217, and No. 2015/18/M/ST2/00523, by the Spanish government via Projects No. FPA2017-87568-P, No. RTI2018-098868-B-I00, No. PID2019-104390GB-I00, and No. PID2019-104714GB-C21, by the U.K. Science and Technology Facilities Council (STFC), the German BMBF under Contract No. 05P18PKCIA, by the Portuguese FCT under the Projects No. CERN/FIS-PAR/0005/2017, and No. CERN/FIS-TEC/0003/2019, and by the Romanian IFA Grant CERN/ISOLDE. The research leading to these results has received funding from the European Union's Horizon 2020 research and innovation programme under Grant Agreement No. 654002. M.Str. acknowledges the funding from the European Union's Horizon 2020 research and innovation program under Grant Agreement No. 771036 (ERC CoG MAIDEN). J.P. acknowledges support from the Academy of Finland (Finland) with Grant No. 307685. Work at the University of York was supported under STFC Grants No. ST/L005727/1 and No. ST/P003885/1.

18 pags., 11 figs., 4 tabs. ; The structure of the doubly magic Sn8250132 has been investigated at the ISOLDE facility at CERN, populated both by the β-decay of In132 and β - delayed neutron emission of In133. The level scheme of Sn132 is greatly expanded with the addition of 68 γ transitions and 17 levels observed for the first time in the β decay. The information on the excited structure is completed by new γ transitions and states populated in the β-n decay of In133. Improved delayed neutron emission probabilities are obtained both for In132 and In133. Level lifetimes are measured via the advanced time-delayed βγγ(t) fast-timing method. An interpretation of the level structure is given based on the experimental findings and the particle-hole configurations arising from core excitations both from the N = 82 and Z = 50 shells, leading to positive- and negative-parity particle-hole multiplets. The experimental information provides new data to challenge the theoretical description of Sn132. ; We acknowledge the support of the ISOLDE Collaboration and the ISOLDE technical teams, and by the European Union Horizon 2020 research and innovation programme under Grant Agreement No. 654002. This work was partially funded by the Spanish government via Projects No. FPA2015- 65035-P, No. FPA-64969-P, No. FPA2017-87568-P, and No. RTI2018-098868-B-I00; the Polish National Science Center under Contracts No. UMO-2015/18/E/ST2/00217, No. UMO-2015/18/M/ST2/00523, and No. UMO2019/33/N/ST2/03023; the Portuguese FCT via CERN/FIS-NUC/0004/2015 project; the German BMBF under Contract No. 05P18PKCIA; the Romanian IFA Grant CERN/ISOLDE; and by grants from the U.K. Science and Technology Facilities Council, the Research Foundation Flanders (FWO, Belgium), the Excellence of Science program (EOS, FWO-FNRS, Belgium), and the GOA/2015/010 (BOF KU Leuven). J.B. acknowledges support from the Universidad Complutense de Madrid under the Predoctoral Grant No. CT27/16-CT28/16