BUSCADOR RECOLECTA

The premature mortality of female children is an alarming demographic outcome in many countries of the world. The most
popular explanation for this phenomenon is the prevalence of son preference. However, empirical findings indicate that the assumption
of a positive relationship between wanted daughters and female children¿s survival is not found in every scenario, and it does not have a
clear explanation in the literature. To fill this gap, we present a simple model that provides insights into how the positive marginal effect
of wanted daughters on their survival might decrease with higher societal discrimination against young females. The model draws on the
emerging literature that examines the erosion of cognitive and noncognitive skills that results from poverty and discrimination. Our theoretical findings are tested for the case of India, using the third round of the National Family Health Survey, with Zero-Inflated Poisson
models. Our estimates provide support for the interaction of parents¿ preferences and societal discrimination against female children. In
particular, we show that the statistical significance of the marginal effect of wanted daughters on their survival disappears in contexts of
high societal discrimination against female children. Our study contributes to the literature by questioning the commonly held assumption of additive separability between the effect of family and societal characteristics. One central implication is that the alleviation of
poverty alone might fail to automatically reduce sex-based discriminatory practices, and that multidimensional interventions are required that target the individual and society, Spanish Government (CICYT: ECO2012-33121, ECO2012-34202)

Recent literature suggests that elites are increasingly fragmented and divided. Yet there is very little empirical research that maps the distinctions between different elite groups. This article explores the cultural divisions that pertain to elite factions in two distinct but proximate Strategic Action Fields. A key insight from the article is that the public sector faction studied exhibits a much broader, more aesthetic set of cultural
dispositions than their private sector counterparts. This permits a number of interrelated contributions to be made to literature on both elites and field theory. First, the findings suggest that cultural capital acts as a salient source of distinction between elite factions in different Strategic Action Fields. Second, it is demonstrated how cultural capital is socially functional as certain cultural dispositions are strongly homologous
with specific professional roles. Third, the article demonstrates the implications for the structure of the State when two culturally distinct elites are brought together in a new Strategic Action Field., This research was supported by funding from the Spanish Ministry of Economy and Competitiveness (grant number: ECO2012-33121).

The sociology of the professions has shied away from cross-national comparative work. Yet research in different professional jurisdictions emphasizes the transnational nature of professional fields. Further work is therefore needed that explores the extent to which transnational professional fields are characterized by unity or heterogeneity. To that end, this article presents the results of a qualitative interrogation of the habitus of partners in 'Big 4' professional service firms across, primarily, five countries (Bangladesh, Canada, France, Spain and the UK). Marked differences are observed between the partner habitus in Bangladesh and the other countries studied in terms of entrepreneurial and public service dispositions. In turn, these findings highlight the methodological relevance of habitus for both the sociology of the professions and comparative capitalism literatures: for the former, habitus aids in mapping the dynamics of transnational professional fields; for the latter, habitus can elucidate the informal norms and conventions of national business systems., Pablo Archel and Javier Husillos received financial assistance from the Spanish Ministry of Economy and Competitiveness (ref. ECO2012-33121).

El declive del fordismo como modo mayoritario de regulación de la producción económica
está dando paso a otros modelos en los que el trabajo inmaterial aparece como una de las
principales fuentes de creación del valor. En este contexto, la medición fiable del valor y del resultado
empresarial constituye uno de los mayores retos a los que se enfrenta la comunidad contable. La
adopción internacional del modelo contable del IASB, con la hegemonía del valor razonable como
criterio preferente de valoración, se interpreta como un paso más en la búsqueda de expropiación y
privatización del valor producido por el trabajo inmaterial y que correspondería al común. A partir
de las construcciones teóricas desarrolladas por Lazzarato y Negri (1997) y Hardt y Negri (2000
y 2004), este trabajo identifica dos tipos de causas (externas e internas a la contabilidad) que
explican las dificultades en la medición del valor generado por el trabajo inmaterial en la época del
capitalismo cognitivo. Por ello, los criterios convencionales de valoración contable (coste histórico y
valor razonable), surgidos previamente en la evolución histórica del capitalismo, resultan inadecuados
para captar y representar el valor de la producción inmaterial., The decline in Fordism as the principal form of regulating economic
production has seen the rise of other models in which immaterial
labor constitutes one of the principal sources of value creation. One of the
most important challenges facing the accounting community is the reliable
measure of value and of the results of business activity. The universal
adoption of the IASB model, which privileges fair value as the preferred
criterion of valuation, is interpreted as a further step towards accounting
for the expropriation and privatization of the value produced by immaterial
labor, equivalent to the concept of the common. Guided by the theoretical
constructs of Lazzarato and Negri (1997) and Hardt and Negri
(2000 and 2004), the research identifies two kinds of cause (internal and
external to accounting) that explain the difficulties in measuring value
accruing from immaterial labor in the era of cognitive capitalism. Thus,
the conventional criteria of accounting valuation (historical cost and fair
value), which emerged in earlier phases of the history of capitalism, prove
inadequate to the challenge of capturing and representing the value of
immaterial production., El Ministerio de Economía y Competitividad español, a través del proyecto ECO2012-33121, suministró ayuda financiera para la realización de este trabajo.

An expanding institutionalist literature on professional service firms (PSFs) emphasizes that these are ridden by contradictions, paradoxes and conflicting logics. More specifically, literature looking at PSFs in a global context has highlighted how these contradictions prevent firms from becoming truly global in nature. What it takes to make partner in the Big 4 is at the core of such interrogations because partners belong to global firms yet are promoted at the national level. We undertake a cross-country comparison of partner promotion processes in Big 4 PSFs in Canada, France, Spain and the UK. Synthesizing existing institutionalist work with Bourdieusian theory, our results suggest that PSFs in different countries resemble each other very closely in terms of the requirements demanded of their partners. Although heterogeneity can be observed in the way in which different forms of capital are converted into each other, we show there is an overall homogeneity in that economic capital hurdles are the most significant, if not the sole, set of criteria upon which considerations of partnership admissions are based., Pablo Archel and Javier Husillos received financial assistance from the Spanish Ministry of Economy and Competitiveness (ref. ECO2012-33121).