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W Orking Papers Series WP BSAD 08.04 an Institutional Analysis Of
D e p a r t a m e n t o d e D i r e c c i ó n d e E m p r e s a s W orking papers series WP BSAD 08.04 An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century Carlos Larrinaga. Universidad de Burgos. [email protected] Miriam Núñez. Universidad de Sevilla. [email protected] Fernando Gutiérrez. Universidad Pablo de Olavide de Sevilla [email protected] Keywords: Institutional Analysis, Cost Accounting, Spanish Eighteenth Century.. D epartm ent of B usiness A dm inistration An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century. Jluy 2008 Fernando G . G utiérrez-H idalgo D epartm ent of B usiness A dm inistration U niversidad P ablo de O lavide C arretera de U trera K m 1 41013 S eville S pain P hone: +34 954 349 283, Fax: +34 954 348 353 em ail: fguthid@ upo.es Abstract A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars have questioned the role of efficiency (Hoskin and Macve, 1988; Miller, 1994, Carmona et al., 1997, 1998 and 2002 and Gutiérrez et al., 2005) and have suggested institutional explanations for the development of cost accounting. The purpose of this research is to extend this institutional explanation of accounting spreading in the second half of the 18th century, Enlightenment Century Spain. -
Accounting Historians Journal, 1998, Vol. 25, No. 1 [Whole Issue]
Accounting Historians Journal Volume 25 Article 15 Issue 1 June 1998 1998 Accounting Historians Journal, 1998, Vol. 25, no. 1 [whole issue] Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation (1998) "Accounting Historians Journal, 1998, Vol. 25, no. 1 [whole issue]," Accounting Historians Journal: Vol. 25 : Iss. 1 , Article 15. Available at: https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact [email protected]. et al.: Accounting Historians Journal, 1998, Vol. 25, no. 1 Published by eGrove, 1998 1 Accounting Historians Journal, Vol. 25 [1998], Iss. 1, Art. 15 Published by The Academy of Accounting Historians The Accounting Historians Journal June 1998 Volume 25, Number 1 Research on the Evolution of Accounting Thought and Accounting Practice https://egrove.olemiss.edu/aah_journal/vol25/iss1/15 2 et al.: Accounting Historians Journal, 1998, Vol. 25, no. 1 The Accounting Historians Journal • Volume 25, Number 1 June 1998 Officers - 1998 President Elliott L. Slocum Georgia State University President-Elect Tom A. Lee University of Alabama First Vice-President. Kathleen E. Sinning Western Michigan University Second Vice-President Finley O. Graves Kansas State University Treasurer Sarah A. Holmes Texas A&M University Secretary William D. Samson University of Alabama Trustees - 1998 Eugene N. Flegm, (General Motors, Retired), Chairman of the Board Maureen H. -
The Diagnosis of the Royal Tobacco Factory of Seville Assisted by Quad-Rotor Helicopters
See discussions, stats, and author profiles for this publication at: http://www.researchgate.net/publication/261711358 The Diagnosis of The Royal Tobacco Factory of Seville assisted by Quad-rotor Helicopters CONFERENCE PAPER · JANUARY 2013 DOWNLOADS VIEWS 97 58 7 AUTHORS, INCLUDING: Pilar Ortiz María Auxiliadora Vázquez Universidad Pablo de Olavide Universidad de Sevilla 28 PUBLICATIONS 45 CITATIONS 18 PUBLICATIONS 38 CITATIONS SEE PROFILE SEE PROFILE José M Martín Ramírez Patricia Aparicio Universidad Pablo de Olavide Universidad de Sevilla 17 PUBLICATIONS 33 CITATIONS 63 PUBLICATIONS 221 CITATIONS SEE PROFILE SEE PROFILE Available from: Patricia Aparicio Retrieved on: 24 July 2015 The Diagnosis of The Royal Tobacco Factory of Seville assisted by Quad-rotor Helicopters. Pilar Ortiz1, Francisco Javier Ortega2, Mª Auxiliadora Vázquez2, José María Martín1, Patricia Aparicio2, Joaquín Ferruz3, Fernando Caballero, Iván Maza, Aníbal Ollero3 1University of Pablo de Olavide, Department of Physical, Chemical and Biological Systems, Utrera Road, km 1, Seville, Spain, e-mail: [email protected] 2University of Seville, Department of Crystallography, Mineralogy and Agricultural Chemist, Seville, C/Profesor García González, S/N, Spain 3Robotics, Vision and Control Group, University of Seville, Avd. De los Descubrimientos s/n, 41092, Sevilla, Spain; E-Mail: [email protected], [email protected], [email protected] ABSTRACT This paper describes the application of small Unmanned Aerial Vehicles (UAVs), specifically quad-rotor helicopters, to the weathering analysis of external building walls. The demonstrations have been carried out in the Main Building of the University of Seville. This Monument built in 18th-century as the Royal Tobacco Factory was restructured to allocate the University of Seville in 1950s. -
SPAIN with PORTUGAL 10 Nights / 11 Days PACKAGE OVERVIEW
Tour Code : AKSR0256 Tour Type : Group Tour 1800 233 9008 SPAIN WITH PORTUGAL www.akshartours.com 10 Nights / 11 Days PACKAGE OVERVIEW 2Country 11Cities 11Days 19Activities Accomodation Meal 2 nights Accomodation in Madrid. Meals as per Tour Itinerary 1 night Accomodation in Salamanca. 2 nights Accomodation in Lisbon. 1 night Accomodation in Seville. 1 night Accomodation in Granada. 1 night Accomodation in Valencia. Visa & Taxes 2 nights Accomodation in Barcelona. Applicable Schengen Visa Charges Travel Insurance (Upto 60 Years) GST 5% Highlights Madrid Guided City Tour Visit Royal Palace. Toledo Tour Guided City Tour with Visit to Sword Factory. Salamanca Guided City Tour Visit Plaza Mayor Fatima Visit the Shrine of Fatima. Lisbon Guided City Tour Visit Cascais beach Cruise on Tagus River. Seville Guided City Tour Visit Maestranza Bull Ring Gibraltar Guided City Tour Visit St. Michaels Cave. Marbella Orientation Tour. Granada Guided City Tour Visit Alhambra Complex and General Life Gardens. Valencia Guided City Tour. Barcelona Visit to Montserrat Guided City Tour Visit to Sagrada Familia Visit FC Barcelona Stadium • Enjoy Flamenco Show with Glass of Wine. DEPARTURE DATES May – 02, 11, 16, 23, 30 Jun –06, 20 Jul – 04, 25 Aug – 08, 17 SIGHTSEEINGS Royal Palace Madrid The Royal Palace of Madrid is located in western Madrid, and it is the official residence of the Spanish Royal Family. It is considered the most important Baroque palace in Spain. It is a large structure with abundant artwork. Sword Factory Toledo A Toledo sword was a sword produced in Toledo Spain during the 15th to the late 20th century. -
Carlos IV, King of Spain Francisco De
TO MARK THE VISIT of the new king and queen to the capital of Andalusia, the workers at Seville’s Royal Tobacco Factory commissioned these two portraits by Goya, which were exhibited in a Temple of Fame, built specially for the occasion. They are versions of the royal couple’s official portraits, painted by the artist in 1789, soon af- ter Charles IV had ascended the Spanish throne upon the death of Charles III on 14 December 1788. Due to the urgent need for a pictorial rep- resentation of the new royal couple, this was a very busy period for the artist, who painted 18 portraits in just one year. On 25 April 1789, Goya became a painter for the King’s chamber. Although he was only named First Chamber Painter in 1799, he was the art- ist most commonly used by the royal couple: his work ranging from the necessarily conventional early portraits to the painting of the family of Charles IV, his 1800 masterpiece. The two portraits exhibited here express the ur- gent need to disseminate the image of the new monarchs. Displaying various insignia symbol- ising their power, the king and queen repeat Carlos IV, King of Spain the same poses and the same codified models. Francisco de Goya y Lucientes (1746-1828) Charles IV is dressed in velvet, wearing an enor- 1789 Oil on canvas mous star of diamonds, from which there hangs 127 x 94 cm the Golden Fleece, and the sash and cross of the Colección Altadis, S.A. Order of Charles III, the red sash of the Order of Archivo General de Indias, Seville St. -
La Imagen De Joselito El Gallo En Las Artes Plásticas. Jesús Rojas-Marcos González
141 La imagen de Joselito El Gallo en las artes plásticas. Jesús Rojas-Marcos González Palabras de la Presidenta de la Academia Ilmo. Sr. Fiscal de la Real Maestranza de Caballería, Excmos. e Ilmos. Sres. Maestrantes, Académicos, Sras. y Sres.: La razón por la cual estamos aquí reunidos en este Salón lleno de arte no es otra que proceder a la inauguración de las Jornadas culturales que se van a llevar a cabo en colaboración de la Real Maestranza de Caballería con la Real Academia de Bellas Artes. Esta Jornada que hoy comienza se va a dedicar a un insigne torero en el Centenario de su Alternativa, “Joselito El Gallo”. Como todos sabéis, el arte de la Tauromaquia fue fuente de inspiración para muchos artistas. Pintores, desde Goya a Picasso, plasmaron en sus lienzos obras dedicadas al arte del toreo; escultores que tallaron piezas maestras que quedarán para la posteridad. Un ejemplo de ellas, el entierro de Joselito, de Benlliure, donde nunca se vio tanta belleza escoltada por tan profunda tristeza; escritores, músicos y poetas, como Lorca, o Rafael de León, que en una de sus poesías a la muerte de Joselito era tal la tristeza que embargaba a la ciudad de Sevilla que describió en su poesía el llanto de la Macarena, la Madre y Señora de Sevilla, por la muerte de Joselito. Por todo esto, la Real Academia tuvo a bien que engrosara en su nómina académica un torero de Sevilla. Conferencia impartida el 19 de septiembre de 2012, en el salón de los Carteles de la Plaza de Toros de la Real Maestranza de Caballería de Sevilla. -
Institutional Pressures, Monopolistic Conditions and the Implementation
ABACUS, Vol. 37, No. 2, 2001 INSTITUTIONAL THEORY, RTF, COST MANAGEMENT SALVADOR CARMONA AND MARTA MACÍAS Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820–1887) In spite of our increasing understanding of the underpinnings of early cost management systems, little is still known about the reasons for the implementation of such systems in firms operating under monopolistic conditions. This article studies the enforcement by law of cost and budg- eting systems in the Royal Tobacco Factory of Seville (Spain), a manufactory of the state-owned monopoly. By doing this, we seek both to enhance understanding of the state’s motivation to enact institutional pressures aiming at the implementation of early cost management prac- tices as well as to study different organizational responses to simultane- ous pressures arising from a single institutional source. It is suggested that the state’s motivation to legally enforce the implementation of early cost and budgeting systems may be attributed to (a) the seeking of legitimacy by the state regulatory body, (b) the active agency of senior employees of the state regulatory body to keep their jobs and compensation packages on the eve of the privatization of the industry, and (c) the interest of the regulatory agency to instil the basis of mimetic isomorphism within the monopoly. Different responses by the RTF to pressures for reporting cost and budgeting information were explained by (a) the expected diffusion of firm’s non-conformity within the institutional area, (b) the expected impact of institutional rules and norms on organizational goals, and (c) the extent to which the institutional source is consistent in its demands. -
BPM Newsletter Puts in on the Background and the People Who Make BPM the Center the Host City and Content of the ERC Grant 2020 Happen
Issue 1/ 2020 February 2020 Editorial Seville is calling! As a tradi- Stefanie Rinderle-Ma has research group in Seville, so tion, the February edition of interviewed Marlon Dumas that you are introduced to the BPM Newsletter puts in on the background and the people who make BPM the center the host city and content of the ERC grant 2020 happen. everything you need to that he was awarded recent- Let me also point you to the know about this year’s con- ly. ERC grants are among second edition of our sister ference. Take-home messag- the most competitive re- conference, the Internation- es are an open science prin- search grants in Europe; it is 1st BPM 2003 Eindhoven al Conference on Process ciple in the main conference, a huge success for Marlon 2nd BPM 2004 Potsdam Mining, ICPM 2020, which excellent keynote speakers, for which we congratulate takes place in Padua, Italy, in 3rd BPM 2005 Nancy a diverse set of workshops him warmly. To some extent, October. Looking forward to 4th BPM 2006 Vienna with different perspectives the award is also an an exciting conference year 5th BPM 2007 Brisbane on BPM, a new forum on acknowledgement of the 2020! 6th BPM 2008 Milan robotic process automation relevance of BPM research in and the charming atmos- general. Thanks for supporting the 7th BPM 2009 Ulm phere of the historic city of BPM newsletter, and happy 8th BPM 2010 Hoboken Barbara Weber has pre- Seville. reading! 9th BPM 2011 Clermont-Ferrand pared a report about the ISA 10th BPM 2012 Tallinn Mathias Weske 11th BPM 2013 Beijing 12th BPM 2014 Haifa/Eindhoven 13th BPM 2015 Innsbruck 14th BPM 2016 Rio de Janeiro 15th BPM 2017 Barcelona 16th BPM 2018 Sydney 17th BPM 2019 Vienna 18th BPM 2020 Seville 19th BPM 2021 Rome P AGE 2 B P M N EWSLETTER Welcome to BPM 2020 — Welcome to Seville! According to legend, Seville was found- ed by Hercules and its origins are linked with the Tartessian civilisation. -
Full Report - Bullfights in Spain an International Investigation By
FULL REPORT - BULLFIGHTS IN SPAIN AN INTERNATIONAL INVESTIGATION BY IN COLLABORATION WITH S.B. (Investigation Unit Coordinator – LAV) With the exclusive veterinary contributions of José Enrique Zaldívar (President – AVATMA, Association of Veterinary Abolitionists of Bullfighting and Animal Abuse) Under coordination and review of Marta Esteban Miñano (International Managing Director – Animal Guardians) BULLFIGHTING IN ALGEMESÍ (VALENCIA) Period: from 22/09/2019 to 24/09/2019 Places: Bullring of Algemesí / Butcher shop in Algemesí / Center of Algemesí / Object of the investigation: collection of videos of the process of the bullfights starting in the breeding, followed by the transport, the act in the bullring and the process of converting the body in a meat product. In the Algemesí’s images (as well as in the ones concerning Seville and Madrid) we can see the three standard thirds (tran. phases) of the bullfight: the Tercio de Varas (tran. Third of Rods), with passes with the cape and confrontation with the horse of the picador (bullfighter on horse), the Tercio de Banderillas (tran. Third of Flags) and the Tercio de Muerte (tran. Third of Death), which includes the Faena de Muleta (cape task used by the bullfighter to tease the bull with a cape), and the process by which, with the use of various weapons (estoque, descabello and puntilla, explained below), the life of these animals is ended in the bullrings. Before going out to the ring, in the pens, a divisa (coloured ribbon), which is a double harpoon measuring 9 cm, is nailed to the bull’s neck. It is adorned with coloured ribbons which identify the ranch to which the animal belongs. -
Abengoa in 2005
Abengoa in 2005 Abengoa in 2005 • Social Action • Internal Action • External Action Economic Action Environmental Action Dialogue with parties involved Corporate Social Responsibility Report 2005 35 ABENGOA Abengoa in 2005 Social Action Social Action Internal Social Action During the year 2005, Abengoa employed an average The international progress attained by Abengoa, after of 11,082 persons, which represents an 18.9% over sixty years of business history, is directly linked to increase. its commitment to ensuring economic and social progress and, at the same time, contributing to the Personnel are distributed in the following manner, preservation of the environment. These are the three according to Business Groups: basic pillars of what is commonly known as Corporate Social Responsibility. • Solar 19 Within this vision of commitment, the objectives of • Bio-energy 421 the Fundación Fondo de Cultura of Seville were • Environmental Services 1,348 formulated in an open and dynamic process. Created in Abengoa in the year 1982, the foundation’s mission • Information Technologies 2,373 is to put its social action policies into practice. It is a • Engineering and Industrial Construction 6,921 non-profit organisation with objective of general interest, with a special focus on efforts in the areas of By geographic location and in accordance with Spanish assistance, education, culture, science, research and and Foreign criteria, the total number of persons technological development. working in Spain is 6,000 (54.1% of all personnel), and the total number of foreign employees is 5,082 In this manner, the Focus-Abengoa Foundation has (America, Asia, Africa, Oceania and the rest of Europe). -
Caramella.Pdf
Caramella, Silvia GENESIS, EVOLUTION AND REVOLUTION OF BULLFIGHTING IMAGES IN SPANISH FILMS: A CULTURAL HISTORY OF CINE TAURINO. Doctoral thesis, University of Sunderland. Downloaded from: http://sure.sunderland.ac.uk/id/eprint/8555/ Usage guidelines Please refer to the usage guidelines at http://sure.sunderland.ac.uk/policies.html or alternatively contact [email protected]. GENESIS, EVOLUTION AND REVOLUTION OF BULLFIGHTING IMAGES IN SPANISH FILMS: A CULTURAL HISTORY OF CINE TAURINO SILVIA CARAMELLA A thesis submitted in partial fulfilment of the requirements of the University of Sunderland for the degree of Doctor of Philosophy July 2017 1 TABLE OF CONTENTS Acknowledegements 4 Further acknowledgements 7 Abstract 9 Introduction 10 Chapter 1: Engaging with Spanish cine taurino 14 1.1 Cine taurino: building filmographies, settling methodologies 14 1.2 Tauromachy and identity 21 Chapter 2: The genesis of cine taurino: (inter)national sources, national 27 cinemas, national identities (1896-1931) 2.1 The ‘foreign’ birth of cine taurino 27 2.2 Cine taurino and narrative developments: Gaumont and Films H. B. 31 Cuesta, models of ‘foreign’ and of Spanish cinema 2.2.1 Two exemplary production companies 31 2.2.2 Gaumont, the metamorphosis and the anthropomorphic bull 33 2.2.3 Films H. B. Cuesta and the birth of Spanish cine taurino 39 2.3 Sources, subgenres and themes in the development of cine taurino 50 2.3.1 Fiesta Nacional, ‘national’ sources, ‘national’ archetypes 50 2.3.2 The novel as the main source of Spanish cine taurino 55 2.3.3 Zarzuelas -
Privatization and Management Accounting Systems Change: the Ac Se of the 19Th Century Spanish Tobacco Monopoly Marta Macias
Accounting Historians Journal Volume 29 Article 3 Issue 2 December 2002 2002 Privatization and management accounting systems change: The ac se of the 19th century Spanish tobacco monopoly Marta Macias Follow this and additional works at: https://egrove.olemiss.edu/aah_journal Part of the Accounting Commons, and the Taxation Commons Recommended Citation Macias, Marta (2002) "Privatization and management accounting systems change: The case of the 19th century Spanish tobacco monopoly," Accounting Historians Journal: Vol. 29 : Iss. 2 , Article 3. Available at: https://egrove.olemiss.edu/aah_journal/vol29/iss2/3 This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Journal by an authorized editor of eGrove. For more information, please contact [email protected]. Macias: Privatization and management accounting systems change: The case of the 19th century Spanish tobacco monopoly Accounting Historians Journal Vol. 29, No. 2 December 2002 Vangermeersch Manuscript Award Winner, 2001 Marta Macías UNIVERSIDAD CARLOS III MADRID PRIVATIZATION AND MANAGEMENT ACCOUNTING SYSTEMS CHANGE: THE CASE OF THE 19TH CENTURY SPANISH TOBACCO MONOPOLY Abstract: This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a private- sector company. The switch to private-sector management generated a fundamental change in the demands made of the accounting sys- tem. As a result, double-entry bookkeeping and a new method of calculating costs were implemented. The paper discusses the motives behind the design of the new accounting system and its consequences using the framework provided by agency theory.