The sector of olive-oil cooperatives and the use of ICT: A comparative study regarding othe legal forms

The current global environment and the general increase in the spread and use of Information Technology and Communication (ICT) by companies and consumers, make the use of these technologies as essential to confront the growing competition in the market. Focused on this sector, in this research we analyze the use of electronic commerce, as through websites as through electronic markets, and the use of social networking tools as enablers of business. For this aim, we conducted a comparative analysis between the Andalusian olive oil cooperatives and other legal forms which are present in the sector.

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.

Catálogo liquénico de las calizas de Madrid (España)

Se da a conocer un primer catálogo de la flora liquénica que coloniza los roquedos pontienses, o del páramo, situados entre las cuencas de los ríos Henares y Tajuña (Madrid, España). Se relacionan en total 101 táxones, once de los cuales son nuevas citas para la flora española, con comentarios acerca de su ecología y corología.

Establecimiento de una red de valoración de pureza atmosférica en la provincia de La Coruña (España) mediante bioindicadores liquénicos

Se estudia la flora liquénica epifita de los alrededores de la Central T6rmica de Meirama (La Coruña) estableciendo índices biocenóticos (IPA. Diversidad y Frecuencia) y proponiéndose una escala cualitativa de toxisensíbilidad. Se adjunta un catálogo que comprende todos los líquenes epífitos reconocidos, entre los cuales hay 70 nuevas citas para la región (muestras testigo depositadas en MAF-Lich.).

Ecological comparative study of the rock-rose scrubs of Madrid, II. Soil-pH seasonal fluctuation

During twao years soil and litter pH of 31 permanent plots grown by several rock-rose scrubs (jarales) of Cistion laurifolii at different dynamic stages have been measured. Acidily records show the existence of important seasonal variations and according to a certain rythm. The different syntaxa are characterized as for this ecological factor and the results for these matorrals are compared with other data of heath-scrubs. Adult jaral-phases tend to decrease soil pH when compared with younger dwarf-scrubs-phases, nevertheless upper soil levels generally remain less acidic. Multivariable analysis do not show preference of t he different syntaxa for a certain soil-pH range.

New records of interesting xenophytes in the Iberian Peninsula. V

As a continuation of previous research on the naturalization of non-native vascular plants in the Iberian Peninsula new chorological data are presented for 16 xenophytes recorded between 2010 and 2014, mostly in the provinces of Huelva and Barcelona (Spain) and in the Algarve and Estremadura (Portugal). For each taxon details about distribution, habitats occupied, previous records, degree of naturalization, etc. are provided. Lachenalia bulbifera and Cyperus albostriatus are probably reported for the first time in the wild in Europe, as are Gamochaeta filaginea, and Dysphania anthelmintica and Oenothera lindheimeri for Portugal and Spain respectively. Cosmos bipinnatus is cited as a novelty for the Algarve (Portugal). Newly reported or confirmed for the province of Huelva are: Amaranthus hypochondriacus, Epilobium brachycarpum, Nephrolepis cordifolia, Ficus microcarpa, Tamarix parviflora and Tamarix ramosissima, while Atriplex semibaccata, Chloris truncata, and Elymus elongatus subsp. ponticus are new for Barcelona. Finally, Passiflora caerulea is a novelty for both Barcelona and Huelva provinces.

The trade unions membership dynamics and union members’ trajectories

This text presents an analysis of aggregated membership’s dynamics for Spanish trade unions, using ECVT data, as well as union memberships’ trajectories, or members’ decisions about joining the organization, permanency and responsibilities, and subsequent attrition. For the analysis of trajectories we make use of information of the records of actual memberships and the record of quitting of CCOO, and of a survey-questionnaire to a sample of leavers of the same union. This study allows us to confirm a linkage between the decision and motivations to become union member, to participate in union activities, the time of permanency, and the motives to quit the organization. We also identify five types of union members’ trajectories, indicating that, far from views that assert a monolithic structure, unions are complex organizations.