SPANISH JOURNAL OF
FINANCE AND ACCOUNTING
Vol. XL - No 149 January - March 2011

1) Luis Otero González, Pablo Durán Santomil, Sara Fernández López y Milagros Vivel Búa - Determining capital requirements through internal models against the standard model proposed in Solvency II, QIS4.

2) Rebeca García-Ramos y Myriam García Olalla - The structure of the board of directors in family versus non family firms: Empirical evidence in Spain.

3) Luz María Marín Vinuesa y M. Carmen Ruiz-Olalla Corcuera - Positive effects of the use of non-financial measures. An empirical evidence.

4) María del Carmen Boado-Penas, Ole Settergren y Carlos Vidal-Meliás - The actuarial balance of the pay-as-you-go pension systems. US model versus Swedish model: possible aplication in the case of Spain.

5) Andrés Navarro-Galera y Manuel P. Rodríguez Bolívar - Usefulness of valuation model of the IPSAs for government accountability: The perspective of supreme audit institutions.