IE University

About: IE University is a education organization based out in Segovia, Castilla y León, Spain. It is known for research contribution in the topics: Corporate governance & Supply chain. The organization has 527 authors who have published 1709 publications receiving 64682 citations.

The Impact of the Sarbanes-Oxley Act on the Corporate Disclosures of Information Security Activities

Abstract: This paper empirically examines the impact of the Sarbanes-Oxley Act (SOX) of 2002 on the voluntary disclosure of information security activities by corporations. The empirical evidence provided clearly indicates that SOX is having a positive impact on such disclosure. These findings provide strong indirect evidence that corporate information security activities are receiving more focus since the passage of SOX than before SOX was enacted.

The application of advanced oxidation technologies to the treatment of effluents from the pulp and paper industry: a review.

Abstract: Paper industry is adopting zero liquid effluent technologies to reduce fresh water use and meet environmental regulations, which implies water circuits closure and the progressive accumulation of pollutants that must be removed before water re-use and final wastewater discharge. The traditional water treatment technologies that are used in paper mills (such as dissolve air flotation or biological treatment) are not able to remove recalcitrant contaminants. Therefore, advanced water treatment technologies, such as advanced oxidation processes (AOPs), are being included in industrial wastewater treatment chains aiming to either improve water biodegradability or its final quality. A deep review of the current state of the art regarding the use of AOPs for the treatment of the organic load of effluents from the paper industry is herein addressed considering mature and emerging treatments for a sustainable water use in this sector. Wastewater composition, which is highly dependent of the raw materials being used in the mills, the selected AOP itself, and its combination with other technologies, will determine the viability of the treatment. In general, all AOPs have been reported to achieve good organics removal efficiencies (COD removal >40%; and about an extra 20% if AOPs are combined with biological stages). Particularly, ozonation has been the most extensively reported and successfully implemented AOP at an industrial scale for effluent treatment or reuse within pulp and paper mills; although Fenton processes (photo-Fenton particularly) have actually addressed better oxidative results (COD removal ≈65-75%) at lab scale, but still need further development at large scale.

Alleviating human–wildlife conflicts: identifying the causes and mapping the risk of illegal poisoning of wild fauna

Abstract: We thank C Cano, L Varona, R Menendez, Fundacion para la Conservacion del Quebrantahuesos, Junta de Castilla y Leon and SEPRONA for informationon poisoning events Toxicologic analyses performed at IREC were funded by Principado de Asturias PMT was supported by a postdoctoral grant funded by Junta de Comunidades de Castilla-La Mancha and Fondo Social Europeo

Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms

Abstract: We develop an integrated framework to financial reporting decisions in family-controlling firms. Our model contends that in these firms, financial reporting decisions (i.e. earnings management and voluntary disclosure) are driven by a diverse set of family owners’ motives that can be synthesised in the preservation of the different aspects of the family socioemotional wealth (SEW). The proposed model suggests the criticality of recognising the existence of different family owners’ reference points, given the gambling nature of accounting choices. By focusing on two dimensions of SEW (‘Family Control and Influence’ and ‘Family Identification’), we explore how the prioritisation of one dimension or the other will imply a different family owners' evaluation of benefits and costs of accounting strategies and, hence, a diverse resolution of the accounting gamble.