Socioeconomic impacts of National Parks: a case study from the North-east of England

[EN] Enforcement of rural policy measures within National Parks may have a particular importance as they may contribute to reach socioeconomic objectives devised for such areas. So this paper approaches as case study the application of a relevant rural development measure in the Northumberland National Park (NNP) –England, North East— over the period 2000-2008 in order to explore whether NNP makes any difference in terms of enforcing rural policy measures. The main research findings indicate that NNP may have some sort of positive impact on rural development, but support relying on tourism monoculture may be a background reason for undesired negative consequences.

Sociedades Cooperativas. Aspectos Contables Singulares

[ES] Las sociedades cooperativas han visto recientemente reforzada su normativa contable con la aprobación de la ORDEN ECO/3614/2003 que tiene por objeto la adaptación de las Normas de valoración y elaboración de cuentas anuales aprobada en el Plan General de Contabilidad a las características de estas entidades.