https://hdl.handle.net/20.500.12412/2502 Fri, 06 Nov 2026 09:31:49 GMT 2026-11-06T09:31:49Z https://hdl.handle.net/20.500.12412/7436 Interpretation of the concept of liabilities in lease accounting Vicente Lama, Marta De; Molina Sánchez, Horacio Daniel; Ortiz-Gómez, Mar The reform of lease accounting for lessees has brought about a major change that has required the interpretation of the concept of assets and liabilities. The lease project arose from a lack of information about the entity’s liabilities, as some users believed that operating lease commitments should be reported as liabilities of the entity. Concepts are fundamental in a principles-based standard. IFRS 16 was a controversial standard and subject to strong pressure, especially from preparers, and not only conceptual positions were involved in the deliberation process. As a principles-based standard should be interpreted following those principles, this paper examines the interpretative decisions following the adoption of IFRS 16 to analyze whether they are consistent with the concepts used in the standard, particularly the concept of liabilities. Our results show that the standard and the basis for its conclusions have needed clarification or, in some cases, were interpreted inconsistently with the criteria under which IFRS 16 was issued. We argue that these departures have occurred because the Basis for Conclusions of IFRS 16 does not clearly reflect the concept of liabilities and they suggest that an explicit interpretation of the concepts is needed, either in the standard or in the doctrinal literature; otherwise, the standard may abandon its vocation of principlesbased regulation. Our findings are relevant to standard setters, particularly for the IASB when addressing the post-implementation review of IFRS 16, and preparers and auditors who must apply the standard. Wed, 01 Jan 2025 00:00:00 GMT https://hdl.handle.net/20.500.12412/7436 2025-01-01T00:00:00Z https://hdl.handle.net/20.500.12412/7344 The evolution of strategical thinking in adolescence and its relation with cognitive abilities Montero Lomas, Pablo This thesis contributes to the literature on economic experiments with adolescents and their capacity for strategic thinking by exploring its relationship with cognitive ability, age, different types of incentives, and potential differences arising from the use of diverse experimental designs. A particularly distinctive feature of this thesis is the study of the evolution of strategic thinking between ages 10 and 20, providing evidence on how individuals’ ability to anticipate others evolves over time. The studies are based on data collected between 2021 and 2024 using two types of experiments: laboratory experiments and lab-in-the-field experiments. The laboratory experiments were conducted with university students and older adolescents, while the lab-in-the-field experiments were carried out in 33 secondary schools in Spain. The tasks used to measure strategic thinking are the same across all samples, which allows for direct comparisons. These tasks are based on standard designs used with adult populations, but were adapted to be easier to understand for younger participants using more visual and interactive formats. In addition to these measures of strategic thinking, information was collected from other experimental tasks, including cognitive ability, time and risk preferences, as well as sociodemographic characteristics. Chapters 3, 4 and 5 use subsamples from the full dataset to conduct analyses of strategic thinking in adolescents.; En abierto se puede consultar la parte no embargada de la Tesis Doctoral. Wed, 01 Jul 2026 00:00:00 GMT https://hdl.handle.net/20.500.12412/7344 2026-07-01T00:00:00Z https://hdl.handle.net/20.500.12412/7222 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. Thu, 18 Mar 2010 00:00:00 GMT https://hdl.handle.net/20.500.12412/7222 2010-03-18T00:00:00Z https://hdl.handle.net/20.500.12412/7215 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 Daniel; 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). Tue, 28 Jan 2025 00:00:00 GMT https://hdl.handle.net/20.500.12412/7215 2025-01-28T00:00:00Z