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Article
Publication date: 3 February 2020

Fernando Antonio Ignacio González

This paper aims to detect anomalous data in income reports of Argentina, including personal income – from a sample of households – and statements of public officials.

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Abstract

Purpose

This paper aims to detect anomalous data in income reports of Argentina, including personal income – from a sample of households – and statements of public officials.

Design/methodology/approach

A widely known technique in forensic accounting – such as Benford’s Law – is used. The Chi-square test and the absolute mean deviation are used for verification. The databases consulted include the income declared by households in the Permanent Household Survey – for the 2003-2017 period – and the capital declarations of high-ranking public officials – for the period 1999-2017.

Findings

The results suggest that income reported in the Encuesta Permanente de Hogares do not follow a Benford´s distribution, and the degree of conformity with this decreases significantly between 2007 and 2015 – coincident with the intervention period of the Instituto Nacional de Estadísticas y Censos. Patrimonial statements of public officials present an acceptable level of compliance with Benford’s law, especially among those of the legislative branch (in more than 90% of cases) although to a lesser extent among officials of the executive branch.

Practical implications

The results suggest that income reports from the Permanent Household Survey, for the period 2007-2015, should be used with reservations because of their possible manipulation.

Originality/value

During the intervention of the official statistics institute in Argentina (2007-2015), the idea of lack of credibility of its reports has been disseminated. To date, however, there is no empirical evidence to support it related to income.

Details

Journal of Financial Crime, vol. 27 no. 4
Type: Research Article
ISSN: 1359-0790

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Publication date: 24 February 2023

Romina Gómez-Prado, Aldo Alvarez-Risco, Jorge Sánchez-Palomino, Maria de las Mercedes Anderson-Seminario and Shyla Del-Aguila-Arcentales

Integrating tourism and sustainability in achieving an eco-friendlier industry, this chapter highlights current trends in sustainable tourism, both in hospitality and recreational…

Abstract

Integrating tourism and sustainability in achieving an eco-friendlier industry, this chapter highlights current trends in sustainable tourism, both in hospitality and recreational activities. The chapter describes sustainable, tourism, hospitality, and recreation trends. The research analyzes the origin of these trends, the vast majority motivated by the aftermath of the pandemic.

Details

Sustainable Management in COVID-19 Times
Type: Book
ISBN: 978-1-80382-597-7

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Publication date: 2 August 2023

Claudia Mayordomo Zapata, Salvador Moreno Moreno and José Miguel Rojo Martínez

In this chapter, we analyse the role of women in armed Basque nationalist and separatist terrorist group Euskadi Ta Askatasuna (ETA) from a gender perspective. ETA women were…

Abstract

In this chapter, we analyse the role of women in armed Basque nationalist and separatist terrorist group Euskadi Ta Askatasuna (ETA) from a gender perspective. ETA women were essential agents in the armed conflict, but their image in the mass media and society has been very different from that of their male colleagues (Rodríguez Lara, 2017). Also, their role in the terrorist gang has described a sexually based functional specialisation. In addition, this chapter seeks to contribute to the area of feminist studies on women and political violence. Women's role in one of the most important armed nationalist groups in Europe, ETA, stands as a suitable case study to understand how the mass media (press, journalism), audiovisual content, and social representations of ETA have portrayed these women. The final conclusion of this chapter is that women were not portrayed in the same way as their male colleagues. Women of ETA were doubly penalised because they were women and because they were terrorists.

Details

The Emerald International Handbook of Feminist Perspectives on Women’s Acts of Violence
Type: Book
ISBN: 978-1-80382-255-6

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Article
Publication date: 1 January 1953

M. ROBERT‐HENRI BAUTIER

Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des Archives. Le…

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Abstract

Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des Archives. Le questionnaire envoyé à tous les États européens comportait sous les points 4 et 6 les questions suivantes: ‘Existe‐t‐il un guide général pour les diverses catégories d'Archives ou des guides particuliers pour l'une ou l'autre d'entre elles?’ et ‘Existe‐t‐il des catalogues imprimés, des publications tant officielles que privées, susceptibles de constituer un instrument complet de référence pour tout ou partie importante des fonds d'archives?’ Les réponses des divers pays à ces questions, malgré leur caractère très inégal, ont fait du Guide international un bon instrument d'information générale sur les Archives. Malheureusement les circonstances ont empêché la publication du volume consacré aux États non européens, tandis que le temps qui s'écoulait tendait à rendre périmés les renseignements fournis sur les Archives européennes.

Details

Journal of Documentation, vol. 9 no. 1
Type: Research Article
ISSN: 0022-0418

Available. Open Access. Open Access
Article
Publication date: 7 March 2019

Antonio-Miguel Nogués-Pedregal

This paper aims to show that tourism is one of the most perfect creations of the capitalist mode of production insofar as not only does it consume places and territories and…

1603

Abstract

Purpose

This paper aims to show that tourism is one of the most perfect creations of the capitalist mode of production insofar as not only does it consume places and territories and perpetuate dependency relations, but in the expressive dimension, it also produces feelings and meanings and generates a new relationship of the past with the present and future (chronotope).

Design/methodology/approach

The study was carried out using a socio-anthropological approach with participant observation over several decades.

Findings

The modes of time are described and how the tourism chronotope shapes the historic centre of a consolidated tourist destination. The case study, analysed with the model of the “conversion of place through the mediation of tourism space”, illustrates the prevalence of instrumental and commercial values over one’s own aesthetic-expressive values in tourism contexts. This fact encourages the emergence of local political projects and the incorporation of uniformities outside the local place. These processes end up uprooting the anchors from collective memory. The definition of territories according to visitors’ imaginaries and expectations encourages the abusive occupation of public space and the adoption of new aesthetic attributes of urban space.

Research limitations/implications

Because of the chosen research approach and methodologies, the research results may lack generalisability. Therefore, researchers are encouraged to test both the model and the propositions further.

Originality/value

This study approaches the relationship of the idea Tourism with the idea Development based on the anchors of memory.

Details

Journal of Tourism Analysis: Revista de Análisis Turístico, vol. 26 no. 1
Type: Research Article
ISSN: 2254-0644

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Book part
Publication date: 28 May 2021

Lorena R. Romero-Domínguez

Purpose: This chapter explores the current hybridization between true crime and nonfiction investigative documentaries on Video on Demand (VOD) platforms. It would seem necessary…

Abstract

Purpose: This chapter explores the current hybridization between true crime and nonfiction investigative documentaries on Video on Demand (VOD) platforms. It would seem necessary to distinguish true crime productions from long-form journalistic documentaries in order to avoid confusion between different products that do not pursue the same ends, such as audiovisual products with highly emotive and engaging components versus a journalistic approach to the truth about what happened. Methodology/approach: The analysis is based on the specific theory of true crime developed by Punnett, who provides genuine narrative codes (Justice, Subversive, Geographic, Forensic, Vocative, and Folkloric) for true crime to distinguish it from the formal conventions and social objectives of journalistic documentaries. The case study (El crimen de Alcàsser) was selected because of its potential to drive a detailed and in-depth study on one of the most traumatic crimes in the country’s recent history: the kidnapping, rape, torture, and killing of three teenagers in 1992. Findings: Several scholars have identified journalistic elements in true crime productions in the digital context, adopted in an attempt to distance them from the true crime tradition of appealing to primitive instincts. Although it has been perceived also as a renewed formula for journalism to reach a wide audience and mainstream success, it banishes journalism from its origin and goals: to guarantee the citizenship’s right to be truly informed about crime. In this way, journalistic documentaries inspired by real crimes may play a crucial role in a democratic society, while true crime only exploits the empathy of viewers and places them in the active participation of determining the suspect-protagonist’s guilt as a mode of “clickable” entertainment in the digital culture. Research limitations: This is the first in a series of studies within a broader research project on true crime documentaries released on the VOD platforms in Spain. The findings are, in this case, preliminary. The analysis needs additional testing before its utility can be reasonably determined and a theory about true crime made in Spain could be developed. Originality: First, there is no specific research in the field of true crime in Spain, although crime stories already enjoyed a prominent place in Spain’s conventional TV programming. Second, the Punnett analysis model introduces an interesting way to complement existing theoretical references about the connections between true crime and journalism.

Details

Mass Mediated Representations of Crime and Criminality
Type: Book
ISBN: 978-1-80043-759-3

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Article
Publication date: 5 October 2015

Miguel Ángel Giménez Martínez

– The purpose of this paper is to analyze the circumstances that have conditioned the development of education in Spain from the enlightenment to the present day.

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Abstract

Purpose

The purpose of this paper is to analyze the circumstances that have conditioned the development of education in Spain from the enlightenment to the present day.

Design/methodology/approach

Multidisciplinary scientific approach that combines the interpretation of the legal texts with the revision of the doctrinal and theoretical contributions made on the issue.

Findings

From the beginning of the nineteenth century, the history of education in Spain has been marked by constant fluctuations between the reactionary instincts, principally maintained by the Catholic Church and the conservative social classes, and the progressive experiments, driven by the enlightened and the liberals first, and the republicans and the socialists later. As a consequence of that, the fight for finishing with illiteracy and guaranteeing universal schooling underwent permanent advances and retreats, preventing from an effective modernization of the Spanish educative system. On the one hand, renewal projects promoted by teachers and pedagogues were inevitably criticized by the ecclesiastical hierarchy, obsessed with the idea of preserving the influence of religion on the schools. On the other hand, successive governments were weak in implementing an educational policy which could place Spain at the level of the other European and occidental nations.

Originality/value

At the dawn of the twenty-first century, although the country has overcome a good part of its centuries-old backwardness, increasing economic difficulties and old ideological splits keep hampering the quality of teaching, gripped by neoliberal policies which undermine the right to education for all. The reading of this paper offers various historical clues to understand this process.

Details

History of Education Review, vol. 44 no. 2
Type: Research Article
ISSN: 0819-8691

Keywords

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