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In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

• Service robots (SRs) in retail is an emerging topic for both scholars and practitioners.

• Most of the studies are performed in the field using observational methods.

• To date, there is a lack of using uniform frameworks in order to fully understand customer–robot interactions.

• The dark side of robots in retail is still an underexplored area.

Service robots (SRs) in retail is an emerging topic for both scholars and practitioners.

Most of the studies are performed in the field using observational methods.

To date, there is a lack of using uniform frameworks in order to fully understand customer–robot interactions.

The dark side of robots in retail is still an underexplored area.

The purpose of this paper is to empirically investigate the role of the placement (i.e. location) of humanoid service robots (HSRs) for entertainment applications in retailing by inspecting a multitude of performance metrics along the point-of-sale conversion funnel.

The study was conducted using unobtrusive observations at a Belgian chocolate store. In total, 42 h of video observation material was collected and analyzed, with an even spread over three conditions: (1) an HSR placed outside, (2) an HSR inside the store and (3) a control condition (no robot stimuli). All passersby and their interactions with the robot and the store were systematically coded and compared.

The study found that the better placement of HSRs (inside or outside the store) is contingent on the goals the retailer prioritizes. When the goal is to create awareness and interest toward the store, the HSR should be placed outside, as it has double the stopping power. To induce consumers to enter the store, placement of the HSR inside the store is the better option. Ultimately, however, in terms of the number of transactions and total amount spent, outside placement of the HSR outperforms inside placement.

This study was not able to verify the internal emotional/cognitive state of the passersby, as the method relied on unobtrusive camera observations. A longitudinal research design would be desirable to exclude potential bias due to the novelty effect.

While research on robots in retail services is emerging, this study is the first to provide insights on how retailers can decide on the placement of robots inside or outside the store, depending on the particular goals they are aiming to reach at the point of purchase.

This study aims to identify how Spanish consumers’ extrinsic preferences for food have evolved by examining the extant literature on food preferences in Spain, focusing on food-related attributes and food-related values.

This study is based on a synthetic review of the extant academic literature on Spanish consumer preferences for food-related attributes and food-related values from the mid-20th to the 21st century. This study uses key economic and social milestones that are most likely to influence food value chain actors to show how consumer preferences have evolved over the study period.

Spanish consumer food attribute preferences expanded as the food sector of the nation continued to grow, and value preferences showed a similar pattern from the mid-20th to the 21st century. The drivers of these preferences were trust, lifestyle, education (campaigns), sociodemographic factors and purchasing power.

Evaluating the extant literature’s contribution to consumer preferences for food-related attributes and values is important because it can aid in understanding the hierarchy and variety of consumers’ food preferences as well as the factors that drive these preferences. To the best of the authors’ knowledge, this study is the first to explore how Spanish consumer preferences evolved between the mid-20th and 21st centuries.

The purpose of this paper is to analyse if citizens’ searches on the internet coincide with the services that municipal websites offer. In addition, the authors examine municipal webpage rankings in search engines and the factors explaining them.

The empirical study, conducted through a sample of Spanish city councils, contrasted if the information that can be found on a municipal website fits with citizens’ demands. This has been done by comparing the most-searched keywords with the contents of municipal websites.

A positive relationship between the supply and demand of municipal information on the internet has been found, but much can still be improved. Analysed administrations rank the basic data of the organisation, as well as some of the fundamental competences thereof, at the top in search engines, but the results are not entirely effective with some keywords still highly demanded by citizens, such as those related to employment or tourism. Factors explaining internet ranking include the number of pages of the municipal website, its presence in social networks and an indicator designed to measure the difficulty of ranking the municipal place-name.

The results obtained from this study provide valuable information for municipal managers. Municipal websites should not only include information in which citizens are interested, but achieve accessibility standards, have a responsive web design, and follow the rules of web usability. Additionally, they should be findable, which also requires improvement in terms of the design of the municipal website thinking in search engines, particularly in terms of certain technical characteristics that improve findability. A municipal website that wants to have a good positioning should increase its contents and attain the maximum degree possible of visibility in social networks.

The topic of customer engagement has been growing in relevance and complexity in the last decade. Therefore, the purpose of this paper is to systematically review and critically analyse the research about customer engagement and address the research question: “What marketing research has been conducted on customer engagement until now and what could be future avenues for research?”

A systematic review of the existing literature is performed based on the Web of Science and Scopus electronic databases. A total of 144 articles are included in the final analysis.

Customer engagement is perceived as a multidimensional concept with different definitions and sub-forms associated. There is an increasing number of authors studying the concept in different industries and geographies, with empirical studies being widely used. The concept emerges from specific theoretical pillars. Different constructs are associated with customer engagement, being studied as antecedents and/or outcomes. This study presents 8 major paths for future research.

This type of approach has a certain level of subjectivity, associated to the methodological process for choosing the articles to be included in the final analysis and the applied filters.

Through this study, readers become aware of the state of the art on customer engagement and associated constructs, the gaps found in past research, the research contexts and also have a glimpse about what can be the future of this field of research, as well as research questions to be addressed.

The purpose of this paper is to provide a comprehensive overview of the current knowledge regarding chronic hepatitis C (CHC) infection, antiviral therapy, depression, and gender.

CHC and its treatment options were reviewed examining their relationship with depression and gender.

CHC is a high prevalent chronic infection worldwide, being similar in men and women. However, the infection shows many gender differences in terms of innate response, genetic variability (i.e. IL-28B), route of transmission (i.e. intravenous drug use), disease progression (i.e. fibrosis), lifetime period (i.e. pregnancy), and risk factors (i.e. HIV). Both the hepatitis C infection and antiviral treatment (especially when using the pro-inflammatory cytokine interferon α), are highly associated with depression, where female gender constitutes a risk factor. It seems that the new direct-acting antiviral combinations produce fewer neuropsychiatric side effects. In fact, the presence of depression at baseline is no longer a limitation for the initiation of antiviral treatment. Antidepressant drugs have been recommended as current depression and prophylactic treatment in risk subgroups. However, caution should be exercised due to the risk of drug-drug interactions with some antiviral drugs. Women should be counselled prenatal, during and after pregnancy, taking into account the clinical situation, and the available evidence of the risks and benefits of antiviral and antidepressant treatments. Multidisciplinary approach shows cost-efficacy results.

The paper clarifies the complex management of CHC therapy and the importance of individualizing treatment. The results also underline the need for an integrated multidisciplinary approach.