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Spain's gradual integration into the European Union through the development of institutions and economic and structural changes is intrinsic to the construction of a pro-European public opinion in which the media have actively participated. Objectives: This research aims to analyse the topics disseminated by the leading Spanish media to detect how the EU is represented in these themes, determine the main, adjacent and counter-discourses and find out the degree of North/South polarisation. Methodology: By content analysis and critical discourse analysis, this paper studies 543 units from the Spanish media El País, El Confidencial, ABC, El Diario.es, RTVE and Antena 3 from July 2021 to March 2022. Discussion and conclusion: Following the methodological application, the results obtained allow us to conclude that the construction of Europeanisation in the Spanish media is constructed about specific issues, and after an in-depth analysis of the energy issue, we can affirm that media coverage is neutral in general terms. Europeanisation is presented from a role with the greater weight of Spain in the common project than in previous historical stages presented in the introduction to this paper. Likewise, there is a certain unanimity in the Spanish media, both in the thematic selection and in the actors who are given a voice in the information, as well as in the pre-European construction of public opinion, regardless of their editorial line. [ABSTRACT FROM AUTHOR]

In Spain, the special tax neutrality regime for exchanges of shares has generated a legal debate on its compatibility with European Union law. This paper analyzes two of these controversial aspects in the field of direct taxation, in particular, regarding the personal scope of the norm and its antiavoidance provisions. [ABSTRACT FROM AUTHOR]

Although the European Union has gradually overcome its «federal blindness» (Landes-blindheit), the participation of peripheral territorial authorities has yet to be perfected. This paper shows a comparative study of the bottom-up participation of Lander and autonomous communities in the European Union. While the German legal system encourages and facilitates internal (or indirect) participation, in Spain, the channels of external (or direct) participation essentially prevail. After exposing the existing ways of participation in both States, a critical conclusion is drawn to evaluate the interest and adaptation of the mechanisms and responses of one system in the other. [ABSTRACT FROM AUTHOR]

In this paper we intend to identify a professional speciality of Pedagogy that responds to a socio-labour demand, which is based on a little known research tradition, but well-founded. However, this field of interest has not an explicit implementation in the current university study plans. With this aim, we try to find out, through a descriptive-exploratory analysis, the origins of Labour Pedagogy. We also want to know how we can conceptualize Labour Pedagogy, why we consider it so important discipline, both from an academic and a professional perspective, where it is possible to fit it inside the current study plans of pedagogy, mainly in Spain, but also in the European countries close to us, and how we can guide our students academically so that they can develop a professional career inside this area. After the analysis, we have discovered the need to make Labour Pedagogy visible by increasing subjects in the curricula and research in this line, as well as more national and international meetings which may favour the exchange of experiences. [ABSTRACT FROM AUTHOR]

This paper makes a critical examination of the most recent developments in Spanish practice relating to the control of irregular immigration. It analyses the commitments being made in the framework of the European integration process and their implications for the control of external borders as well as the agreements concluded by Spain - treaties and non-binding agreements (memorandums of understanding, etc.) - aimed at controlling flows of people. In this context, the article also gives attention to Spain's international obligations on human rights taking its impact on the issue and the most recent internal developments into account - both in legislative changes approved and those being enacted as administrative practice. In light of the foregoing, a critical assessment of these developments and events (e.g. "hot returns") is submitted. [ABSTRACT FROM AUTHOR]

This paper analyzes if SME perceive auditing as a useful service for their businesses. With a survey of 400 Spanish business managers, specific advantages are identified which can be grouped together based on several relevant factors related to the businesses' stance on some evaluating agents, their internal management and their value and image in the eyes of third parties. Furthermore, the findings suggest small businesses, those who voluntarily audit themselves and those which are non-family businesses, are the ones that value auditing the most. [ABSTRACT FROM AUTHOR]

One common criticism to the European integration process has been the deficit of democratic legitimacy. Direct consultation through referendum has been proposed as a mechanism to bridge this gap, however, there is a debate about the potentialities and risks of direct democracy. The aim of this paper is to contribute to this debate by analysing the Spanish experience of ratifying the European constitution (February 2005). [ABSTRACT FROM AUTHOR]

The establishment of mergers and acquisitions and cooperative agreements within the European Union increased during the last century. Nevertheless, the new century seems to show a change in the trends. Therefore, the objective of this work is to analyse the characteristics and evolution of these growth operations in recent years (2000-2007). The different data presented in the paper have shown a growing economic integration process through cooperative strategies such as mergers, acquisitions and alliances. Spanish firms have actively taken part in this process. [ABSTRACT FROM AUTHOR]