Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

Some Remarks on Quality in Interpreting, Interpreting Modes and the Interpreter’s Role

Quality in interpreting is a hotly debated issue whose complexity is determined by a mix of factors. In this article I analyze it in the light of the role played by interpreters, stressing how the constraints imposed by the different interpreting modes, the different roles actually played by professionals (who become more or less visible, even within the same assignment) and the expectations they generate require the adoption of a flexible perspective when it comes to identifying and assessing quality criteria and drafting professional codes that are open enough to adjust to diverse communicative settings and to the dynamic character of quality.