https://hdl.handle.net/20.500.12412/2502 2026-05-06T01:29:23Z 2026-05-06T01:29:23Z Fernández Tenorio, Miguel González Rodríguez, Patricia Porras, Cristina Castellano, Antonio Moosmang, Sven Hofmann, Franz Ureña, Juan López-Barneo, José https://hdl.handle.net/20.500.12412/7222 2026-04-24T21:00:12Z 2010-03-18T00:00:00Z

Genetic Ablation of L-Type Ca2+ Channels Abolishes Depolarization-Induced Ca2+ Release in Arterial Smooth Muscle Fernández Tenorio, Miguel; González Rodríguez, Patricia; Porras, Cristina; Castellano, Antonio; Moosmang, Sven; Hofmann, Franz; Ureña, Juan; López-Barneo, José Rationale: In arterial myocytes, membrane depolarization-induced Ca2 release (DICR) from the sarcoplasmic reticulum (SR) occurs through a metabotropic pathway that leads to inositol trisphosphate synthesis independently of extracellular Ca2 influx. Despite the fundamental functional relevance of DICR, its molecular bases are not well known. Objective: Biophysical and pharmacological data have suggested that L-type Ca2 channels could be the sensors coupling membrane depolarization to SR Ca2 release. This hypothesis was tested using smooth muscle–selective conditional Cav1.2 knockout mice. Methods and Results: In aortic myocytes, the decrease of Ca2 channel density was paralleled by the disappearance of SR Ca2 release induced by either depolarization or Ca2 channel agonists. Cav1.2 channel deficiency resulted in almost abolition of arterial ring contraction evoked by DICR. Ca2 channel–null cells showed unaltered caffeine-induced Ca2 release and contraction. Conclusion: These data suggest that Cav1.2 channels are indeed voltage sensors coupled to the metabolic cascade, leading to SR Ca2 release. These findings support a novel, ion-independent, functional role of L-type Ca2 channels linked to intracellular signaling pathways in vascular myocytes.

2010-03-18T00:00:00Z Ortiz-Gómez, Mar Molina-Sánchez, Horacio Fernández-Navarro, Francisco https://hdl.handle.net/20.500.12412/7215 2026-04-24T21:00:23Z 2025-01-28T00:00:00Z

Measuring the Human Values That Predominate in the Organization's Culture: A Dynamic Multilevel Linear Mixed Model Based on Genetic Algorithms Ortiz-Gómez, Mar; Molina-Sánchez, Horacio; Fernández-Navarro, Francisco The alignment between organizational and employee human values is critical in institutions that base their management on values. This research aims to link Schwartz's 10 human values to workplace authenticity, determining prevalent values in organizations. In tandem, nonprofit organizations are intricately intertwined with the values held by their members, forming the bedrock of their identity. To achieve this goal, an in-depth analysis is conducted on three nonprofit and faith-based organizations. The study proposes a hybrid model, merging a genetic algorithm with a linear mixed model, to comprehensively explore the intricate relationship between employees’ human values and authenticity in organizational settings. The underlying model is estimated from data to theory using a genetic algorithm (global optimization) to dynamically determine the best set of human values regressors (also considering interaction effects). The regressors selected to explain the authenticity construct the most from two perspectives, namely, the general model (fixed effects) and the particular model (random effects).

2025-01-28T00:00:00Z Molina Sánchez, Horacio Daniel Ortiz-Gómez, Mar Fernández Navarro, Francisco https://hdl.handle.net/20.500.12412/6802 2025-09-19T17:10:21Z 2025-01-01T00:00:00Z

IASB Due Process Participation and Governance Structure: Comprehensive Datasets on Stakeholder Involvement and Comment Letter Submissions (2001–2024) Molina Sánchez, Horacio Daniel; Ortiz-Gómez, Mar; Fernández Navarro, Francisco This dataset collection comprises two complementary databases that provide a comprehensive and structured record of stakeholder participation in the due process procedures of the International Accounting Standards Board (IASB), as well as in matters related to the governance structure of the IFRS Foundation. Together, these datasets enable detailed empirical analysis of global engagement in standard-setting processes from 2001 to 2024. The first dataset, IASB Due Process Participants Database, documents all identifiable participants involved in IASB projects from 2001 onward. From 2006, the dataset is considered complete in terms of including all mandatory due process consultations across the various stages of standard development. It provides core descriptive information on each participant, such as country or region of origin, jurisdiction type, stakeholder group classification, and the year of first participation. It also records which projects each participant contributed to, the total number of participations, their share of total project involvement, and the percentage of project participation since their first intervention. Furthermore, it offers a time-series view of the intensity of participation over the years. This dataset is particularly useful for studying patterns and trends in stakeholder engagement, the geographical and institutional origin of participants, and their evolution over time. It also supports research into the influence of external events—such as the year a jurisdiction adopts IFRS—on stakeholder participation levels. The second dataset, IASB Comment Letter Submissions Database, offers a refined unit of analysis by focusing on each comment letter submission individually. Unlike the first dataset, in which collective submissions are attributed to the group of participating entities, this dataset treats each submission (individual or joint) as a separate participation unit. It enables the analysis of both individual and collective behaviors across projects and facilitates more granular research into the dynamics of stakeholder influence through formal feedback mechanisms. Both datasets provide aligned and comparable information, and their structure allows for cross-referencing and aggregation. They support a wide range of academic research questions in the fields of accounting regulation, standard-setting governance, stakeholder analysis, and global policy diffusion.

2025-01-01T00:00:00Z Mesa-Pérez, Enrique https://hdl.handle.net/20.500.12412/6765 2025-09-16T21:00:23Z 2023-09-25T00:00:00Z

The rise of Compliance Systems? The evolution of internal control through the accounting literature Mesa-Pérez, Enrique Compliance systems aim to prevent the commission of fraud and corruption by promoting internal procedures and ethical behavior among individuals. Therefore, this research analyzes how the existing accounting literature examines the evolution of internal control and how it can reflect the implementation of compliance systems' features. The starting presumption of this research is that compliance systems result from a process of audit implosion in which the characteristics of the audit society influence the organization's internal control. New regulations like Sarbanes-Oxley, the COSO Framework, or the compliance regulation of European countries turned firms out-inside by requiring internal assurance about the effectiveness of their internal control. Compliance can be considered the last step within the evolution of internal control, acquiring a self-oversight and ethical perspective. This paper contributes to the accounting literature by showing that the study of compliance systems can foster the bridge between two trends within the accounting literature: management control and risk management. This research argues that recent regulations supposed the connection of two separated trends in the literature as the interactions and relations are now a risk to be managed.; Es la versión preprint del artículo. Se puede consultar la versión final en https://doi.org/10.1080/02102412.2023.2255416

2023-09-25T00:00:00Z