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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]

The paper analyses the modifications in the Spanish legal regime for fresh start for natural debtors resulting from the implementation of the European Directive on preventive restructuring frameworks. [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]

The exit of the United Kingdom from the European Union, popularly known as Brexit, has a great media coverage in Spain. Thus, this paper analyses the journalistic treatment and the ideological bias that this political event received. To do this, a study of the semantic prosody of the term 'Brexit' in the Spanish press was carried out. The study covers a broad period of time, from the exit referendum in June 2016 to the second extension in October 2019. To achieve the analysis, a corpus for specific purposes was compiled made up of the most widely read newspapers in Spain according to the Estudio General de Medios. Specifically, four generalist newspapers (El País, El Mundo, La Vanguardia and ABC) and three economic newspapers (Expansión, Cinco Días and El Economista). The data obtained showed that Brexit received mostly negative coverage in all newspapers, especially economic newspapers that presented a greater number of negative co-occurrences with the term Brexit. [ABSTRACT FROM AUTHOR]

Before writing this paper I asked myself what Professor Martín Mateo would think today of the slogan "Empty Spain" and its environmental connotations. And to reflect on this, two of his books came to mind, "The chicken with the cement eggs" and "The green energy of biomass". And it is on this basis that I have shaped this text, the aim of which is simply to reflect on the formula that we are going to choose to "fill" this Spain that is not yet fallow and in which it is essential to understand that forest areas are the fundamental element of the ecological structure of the European Union and must be integrated into the rest of the sectoral policies. The question I am asking myself and which it is a question of responding to is whether we are being fair to them. [ABSTRACT FROM AUTHOR]

This study analyses, from the perspective of public economics, the Demographic Supplement for Motherhood (CDM) introduced in the Spanish Social Security System in 2016. This measure is a supplement added to the contributory pension received on retirement, widowhood or disability for women who began to receive a pension and who have had two or more children. It was introduced with two objectives in mind: to reduce the gender gap in pensions and to socially recognise the contribution of motherhood to the pension system. In this paper, a socioeconomic analysis of this measure is carried out. The objectives and issues of this measure are reviewed and its distributional effects are analysed. The main source of information are data provided by the Ministry of Employment and Social Security, in particular the Continuous Sample of Working History (MCVL). This is a new approach, with the focus being on public economics rather than on legal aspects and use of the MCVL data which, for the first time, includes measurements related to the CDM. The main objectives of this study are: 1) to estimate the impact that the CDM has had on the pension system during the first year of application; 2) to analyse the differences in treatment it generates; and, 3) to assess its distributional effects on the gender gap in pensions and on inequality among women. The study finishes with an analysis of other equality policies and puts forward the main conclusions reached and proposals for alternative measures. The results show that the CDM has affected 58.4% of new female pensioners. The women who have benefitted most from this measure are those who receive a widow's pension (50.9%), followed by retirement pension (39.8%) and disability pension (9.2%). Their sociodemographic characteristics show that 53.4% of the supplement is paid to mothers with 2 children, while women not receiving CDM tend to have higher educational levels than those who are in receipt of the supplement. It also shows that self-employed workers tend to have more than one child and, therefore, receive the CDM in a greater proportion (62.5%) than employed workers (57.5%). The estimated cost of this measure amounted to 64 million euros in 2016 (approximately 0.05% of the expenditure on contributory pensions), a figure that will increase considerably as the supplement is extended to future female pensioners. Among the main criticisms highlighted by this study is the difference in treatment this measure generates. It purports to be a measure which acknowledges the value of motherhood yet it discriminates against many mothers by excluding women who were pensioners before 2016 and who are the most affected, historically, by more unfavourable family and work structures. In addition, other categories excluded are mothers with only one child, women who took voluntary retirement, women who receive non-contributory pensions and women who do not receive any pension. Finally, the measure works against the principle of equality between men and women, promulgated by the European Union, because it discriminates against fathers. Another criticism is that the amount of the CDM increases as the pension rises and continues to be paid even when the maximum pension is reached. This means that those women with higher pensions benefit more from the supplement, which is contrary to measures applied in other countries. One suggestion to improve the equality of this measure is that the supplement should have an upper limit. Furthermore, its effect on reducing inequality has been insignificant. As a measure of equality between men and women, the CDM has reduced the gender gap between new pensioners (2.2%) but its effect on the whole system is very poor (0.22%). The pension gap between men and women in Spain is still very wide at a rate of 29.3% and much more work needs to be done to reduce this gap. Finally, a pension system that gives women greater rights for raising children can reinforce traditional roles, discouraging mothers from entering the formal labour market and fathers from taking a break from their professional careers. This is why these measures are being questioned by the Court of Justice of the European Union in terms of equal treatment between mothers and fathers. The CDM does not address the causes of the problem of gender discrimination. It does not address discrimination in employment nor does it offer the support required in the workplace for reconciling maternity and paternity leave. It is ineffective as a stimulus to change labour behaviour of women because its effect is in the long term and it is an outdated measure that can be counterproductive. In light of these problems, the priority for the government would be to establish authentic equality policies which create opportunities for both men and women to develop their full potential. 1) labour market policies that eliminate gender differences (access to employment, wages and job promotion at work), improving the flexibility and the rationale of the working day, and 2) reconciliation policies related to family and work life, aimed at all workers, that recognise fathers and mothers as having co-responsibility for childcare. The following measures are proposed to reduce the gender gap in pensions: a) Replace the current CDM with an additional contribution period per child or a fixed amount supplement, in recognition of the period of time dedicated to bringing up children. If contribution years were added for accessing the pension, the number of women with contributory pensions would increase. To avoid the same negative aspects already highlighted, it should be implemented in a way that covers all kind of pensions and gives greater support to mothers of children with disabilities. b) Improve non-contributory (universal) pensions, which are those of lesser value. This measure would increase the number of women with pensions in their own right, thereby reducing the coverage gap and the pension gap of the total population (including non-pensioners). This extension is vital to stop the pension system being a welfare system (low coverage) and being outdated and out of touch (excessively linked to family relationships). Our further studies will be centred on these proposals with data provided by the MCVL in future years. [ABSTRACT FROM AUTHOR]

The European Union wants to know if its funds for territorial planning are being invested correctly. This is confirmed by the European 2020 Strategy, which requires monitoring and evaluation of EU policies and the Territorial Agenda of the European Union 2020 (which proposes the application of impact evaluations of plans that affect territories). But before monitoring and evaluating territorial plans, it is necessary to discuss the best methodology and model to apply. To begin the search for a methodology and a model to be applied in Spain, this paper proposes some of the preliminary questions that should be considered. The methodology is based on the selection of some of the main questions proposed by certain specialists, as well as legal, administrative and professional works. These questions are considered from the point of view of the life cycle of public policies (formation of the agenda, formulation, implementation, effects, evaluation and feedback) while following a comprehensive and adapted model for territorial plans. Thus, the result is the proposal of a specific questionnaire for the monitoring and evaluation of supramunicipal territorial plans in Spain. The questionnaire has been subjected to a critical process to verify its viability, consisting in its application to three territorial plans of different entities (regional/provincial, sub-regional, and supralocal), as well as time of evaluation (ex post, in itinere and ex ante), and type of plan (general, partial and sectorial). [ABSTRACT FROM AUTHOR]

The importance of Big Data and algorithms today is undeniable. The increasing use of this technology has raised new discussions regarding the adequacy of current regulations on intellectual property. This paper intends to clarify what these shortcomings are, if any, by analyzing these debates in light of the legislation in force in Spain and the European Union. It is concluded that such insufficiency is not as broad as it is usually thought, and the particular cases (unstructured Big Data and algorithms) in which there are ambiguities or voids are specified. [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]

European education policy is based on the principle of subsidiarity on common goals for the year 2020 among the member countries of the European Union. This article explores the educational context in Spain and the method used to achieve the European objectives. Currently we are living in a system of political decentralization and have experienced important legislative changes in recent years. Consequently, through a documentary analysis of the reports and papers produced by the Ministry of Education, the proposals for the Educational and Social Covenant of 2010 and Territorial Cooperation Programs, we identified the commitments that the Spanish government has undertaken to work in conjunction with the European objectives. [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]

It is discussed whether the policy of incentives to the mining sector is or is not appropriate. Proponents argue that thanks to this the municipalities have greater opportunities to develop, while detractors argue that it makes no sense to channel resources into an industry without a future. In this paper we have proposed to evaluate the impact of the aid generated within the Coal Plan 1998-2005, the National Strategic Coal Reserve Plan 2006-2012, and the Structural Funds of the European Union 2000-2006 in twelve selected socioeconomic variables in the 105 municipalities of Castilla y León between 1998 and 2010. [ABSTRACT FROM AUTHOR]

Dolceta (Development of online consumer education tool for adults) is an ongoing project involving 28 countries of the European Union, with support from the European Commission. The main objective of this paper is to describe how the Dolceta module on financial education was constructed in the case of the Spanish platform, how decisions related to this module were made, and the cooperation and coordination processes developed to construct the contents and activities of this module in line with the other participating European countries. Thus, we intend to describe the organization and development at the European level of a learning experience through the use of new information and communication technologies (ICT) in the fields of financial and consumer education, in order to publicize this experience and to guide other similar initiatives, especially at an early stage. [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]

Financial participation in companies by their workers has become a key objective of European policies. However, the European Union does not provide specific regulations for companies in which the majority of the share capital is provided by the workers. The aim of this paper is therefore to analyse the main economic differences between companies that are predominantly worker owned as opposed to those which are not. Since both types of companies operate within a framework of legally regulated structures in Spain (labour-owned firms and limited liability companies), we propose worker-owned firms as a reference model on the basis of the results achieved. [ABSTRACT FROM AUTHOR]

This paper focuses on analysis of public opinion towards European integration in Greece, Portugal and Spain, countries known for their positive attitudes toward integration. In particular, the article analyses how public attitudes towards Europe have been formed in these countries. Secondly, it examines the determining factors of citizens' positive attitudes toward integration and shows the types of variables that are essential to understanding the differences between Greeks, Spaniards and the Portuguese. It also examines traditional euro-optimism in these southern countries. The findings show the relevance of identity and the various impacts of party platforms and ideology in attitudes of support for European integration. [ABSTRACT FROM AUTHOR]

This paper examines the evolution of women's presence in both chambers of Spanish Parliament —Congress and Senate— during the last three decades, as well as in the European Parliament since 1986. The patterns of transformation in female representation are then compared with a) other lower houses in the rest of the EU countries, b) Spanish regional parliaments and c) other levels of political power such as national, regional and local governments. Further, the question of gender in political parties is raised. Finally, we identify the main socio-demographic differences and similarities that characterize female MPs and Senators in comparison to their male counterparts. [ABSTRACT FROM AUTHOR]

This paper analyses the dimensions of the support given by Spaniards to the European Union (EU). In order to do this, the main theoretical approaches that exist tor explaining European public opinion, which are based on affective, utilitarian and national political factors, have been taken into account. The three theoretical viewpoints are tested, independently and jointly, through various regression analyses in order to find out which are the elements that most influence the Europeanism of Spaniards. Our research shows that the perception of the economic and social benefits that community integration carries with it continues to be the main dimension for explaining the favourable attitudes shown by Spaniards towards the EU. However, affective aspects, such as confidence in European institutions and identification with Europe, are also highly relevant. The political factors are of secondary importance, but it can be seen that satisfaction with the performance of national democracy is related to the integration of citizens into the European political system. [ABSTRACT FROM AUTHOR]

In this paper we analyse the impact of the Fifth EU R&D Framework Programme (1998-2002) in the Spanish regions, considering the characteristics of the respective regional systems of innovation. The starting theoretical framework is the interactive pattern of technological change where the interaction among the different phases of innovation processes and between actors involved is emphasized. The important role that firms play in this process is also underlined. This model links with the concept of regional innovation systems. The contextual character of technological innovation is furthermore highlighted as well as its importance for the effectiveness of technology policies that should respond to the necessities defined by the innovation system to which it is directed. [ABSTRACT FROM AUTHOR]

The North of Morocco, like border regional space with Spain and the European Union, is object of an intense process of promotion of policies and programs of cooperation of diverse institutions (UN, European Union, agencies of co-operation, among others) that have interests in the zone, such as: fortification of a growth, safety ring in a strategic zone of the rent by the existence of a high step between neighbors, creation of a new policy of vicinity based on semi-integration, reduction of the emigration, etcetera. Question that agrees with a determined policy of the Moroccan government to re-launch socially and economically this space: process of regionalization and dowry of institutions (Agency for the Promotion of the Development in the Regions of the North), design of a strategy of growth based on the human development, and more. This paper analyzes the reasons of this process, the geographic reality and the socioeconomic characterization of the border area. At the same time, it diagnoses the weaknesses and opportunities for the joint of new policies of cooperation and development for the actors who look for a territorial development in this border area, today in crisis. [ABSTRACT FROM AUTHOR]

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.. [ABSTRACT FROM AUTHOR]

The object of the present work focuses in analyzing a basic and novel legal instrument for the protection of foreign investments: the Bilateral Investment Treaties (BITs). Approximately 2400 BITs have been concluded in the world so far. This work is centered in the Agreement signed by Spain with Mexico. First, due to the Spanish investment flow towards Mexico and, secondly, to the progressive increase of Mexican companies settled in Spain -breaking the dependence of the Mexican economy on the United States-, it is highly interesting to know the range of the main clauses contained in the Treaty because the peaceful and productive development of the investment may depend on them. From a bilateral point of view, Mexico has been able to overcome its initial distrust in relation to the foreign investor and has signed 21 Bilateral Investment Treaties with the European Union's main economies, and some American and Asian countries. The analysis of the range of some of the most controversial clauses in these Agreements, together with their dispute resolution mechanisms and their case law application, constitutes the main object of this paper. [ABSTRACT FROM AUTHOR]