Author: RAED

The legacy of the Baltic

In a special monograph, Tribuna Plural publishes the 32 works that were presented in the 3rd International Act of the RAED Tribuna Plural, the scientific journal of the Royal European Academy of Doctors-Barcelona 1914 (RAED), will dedicate its next issue to the 3rd International Act-1st European Congress of Interdisciplinary Research held by the RAED in July last year on board of a cruise that left the German port of Kiel and landed in the main Baltic capitals. Divided into two large blocks, the sessions were framed under the generic title “La evolución de la ciencia en el siglo XXI” (The evolution of science in the 21st century). This special monograph, the third of Tribuna Plural, will correspond to its number 16, which will close 2017. In total, there are 32 works, including the inaugural lecture, by academician Juan Francisco Corona; the closing ceremony, of the also full academician and vice-president of the Governing Board Pedro Clarós, and the special conference that was also delivered by the full academician and vice-president of the RAED Xabier Añoveros when the expedition arrived in Saint Petersburg. The rest of the works are organized in the blocks of Human and Social Sciences and Health Sciences. This third itinerant edition of the International Act also served as the stage for the reception of three Nobel prizes as honorary academicians. In particular, Jerome Friedman, Nobel prize...

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Marketing in a global economy

Carlo Maria Gallucci, doctor in Economic and Business Sciences, entered as full academician at the Royal European Academy of Doctors-Barcelona-1914 (RAED) during a ceremony held in Barcelona on Tuesday, February 13. The recipient read the admission speech “La función del marketing en la empresa y en la economía” (The role of marketing in the company and in the economy)”On behalf of the RAED was answered the academician Jaime Rodrigo de Larrucea. Professor and vice-chancellor of the Ramon Llull University and professor of the ESADE business school, Gallucci presented in his speech the main concepts of marketing understood as both a business philosophy and an action-oriented process that sets the pace of the economy and influences decisively in its development to the point that nowadays economics and marketing are inseparable. “As an active process, marketing performs a number of tasks necessary for the effective functioning of a market economy, and the importance and complexity of such tasks has evolved with changes in technology, economics, competitiveness and the digital and international environment. These changes have had consequences in the administrative field of the company and, particularly, in the marketing function itself”, the new academician began his presentation. “Marketing is advertising, promotion and sales, but it’s also a set of analysis tools, sales forecasting methods, simulation models and market research studies used to develop a prospective and more scientific approach to the...

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A concert with a Latin soul

This second meeting of the Conciertos con Alma cycle of the Royal Academy was used to raise funds for the oncological hospital of Sant Joan de Déu The Royal European Academy of Doctors-Barcelona 1914 (RAED) held on February 13 the second of its Conciertos con Alma (Concerts with Soul), the musical cycle started last December. For the occasion, the pianist Mara Jaubert, the bass Francisco Feria and the soprano Cristina Calvo performed some of the classical works of the Latin American lyrical repertoire with pieces by the renowned composers Ernesto Lecuona, Alberto Ginastera, Carlos Gardel and Astor Piazzola, among others. There were no shortage of reference topics such as “Por qué”, “Celos” or “El día que me quieras”. If the cycle was inaugurated in the Petit Palau of the Palau de la Música Catalana, the setting chosen for this second event was the Sala de los Atlantes of the Royal Artistic Circle of Barcelona, ​​one of the most emblematic entities of Catalan culture where prestigious plastic artists and musicians such as Enrique Granados, Santiago Rusiñol, Àngel Guimerà or Benito Pérez Galdós have left their mark and with whom the RAED has signed a collaboration agreement. After the recital, many of the academicians, family and friends who enjoyed the concert chatted and exchanged impressions sharing a gastronomic experience in one of the private rooms of the Royal Artistic Circle, which...

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A successful master’s thesis

Oriol Amat, full academician of the Royal European Academy of Doctors-Barcelona 1914 (RAED), professor at the Barcelona School of Management of the Pompeu Fabra University and president of the Catalan Association of Accounting and Management, has made with Alfredo Rocafort, president of the Governing Board of the RAED and professor at the University of Barcelona, ​​the study “La tesis de máster. Claves para completarla con éxito” (The master’s thesis. Keys to complete it successfully). Wide knowledgeable of the practice and the didactic of the scientific works, Amat and Rocafort indicate of clear and concise form what supposes a thesis of master, its basic differences with respect to other academic researches like the work of Baccalaureate, the work of end of degree and the doctoral thesis, and the organization and systematization of its parts. Likewise, both academicians point out the objectives that a master’s thesis must fulfill, the process that must be followed to initiate and complete it, the skills that the author must develop and the skills that must be explored when defending it. “Among the most relevant stages there is the review of the literature, the formulation of the research question, the theoretical framework, the formulation of the hypotheses and the design of the research. Once the research is designed, the chosen method can be applied. And afterwards, when we have the data, we must analyze them and validate...

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The EBITDA and the end of accounting

Emili Gironella, full academician of the Royal European Academy of Doctors-Barcelona 1914 (RAED) and renowned auditor, has concluded with María del Carmen Barcons, professor of Financial Economics and Accounting at the University of Barcelona, ​​the study “El ebitda. ¿Indicador útil o inútil?” (The EBITDA. Useful or useless indicator?) with the publication of its third and last part in the number 4 of the Revista Técnica Contable y Financiera. An article in which they are especially critical of the flexibility of the accounting criteria. After insisting that the ebitda is an unofficial indicator not regulated for the International Financial Reporting Standards despite being widely used by financial analysts and large companies and having become a habitual concept of economic information, the two specialists warn in this delivery about the concepts that are taken into account in its calculation. In particular, they insist on an adjusted EBITDA calculation that takes into account salary remunerations outside the market as hidden dividends, differentiating assets acquired under leasing or renting, financial expenses and income, non-recurring costs, expenses for repair or maintenance and development. “In determining the amount of adjusted EBITDA should also consider the possible financial engineering to which some companies resort when they intend to sell themselves -said Gironella and Barcons-. The selling company may be tempted, for example, to defer or transfer to the future certain expenses and to anticipate certain income...

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