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.

Migrant domestic workers, vulnerability and the law: immigration and employment laws in Cyprus and Spain

The intersection of gender, welfare and immigration regimes has been one of the main focus of a rich scholarship on paid domestic work in Europe. This article brings into the discussion the nexus of employment and immigration law regimes to reflect on the role of legal regulation in structuring and reducing the vulnerability of domestic workers. I analyse this nexus by looking at the cases of Cyprus and Spain, two states falling under the cluster of Southern Mediterranean welfare regimes, that share certain characteristics in terms of immigration regimes, but have substantially different employment law regulation models. The first part sketches the debate on the employment law regulation of domestic work. The second part starts by giving an overview of the immigration regimes of Cyprus and Spain in relation to migrant domestic workers and then proceeds to analyse the two countries’ models and substance of employment law regulation in domestic work. The comparison of these two divergent approaches informs the debate on how the legal regulation of domestic work should be best structured. In Spain there have been recent dynamic legislative changes in the employment law regulation of domestic work. The final part of the article traces these changes and reflects on why such processes have not taken place in Cyprus.

Antropología de la Conservación en España. Balance y perspectivas

En este artículo presentamos un balance de la Antropología de la Conservación en el Estado español. Durante las últimas décadas, la protección de los espacios naturales ha aumentado de una manera exponencial en todo el mundo. A la vez que se extendía esta patrimonialización de la naturaleza, los trabajos etnográficos sobre las áreas protegidas han ido ganando terreno dentro de la disciplina y, en particular, en el campo de la Antropología Ambiental. La mencionada bibliografía ha puesto de relieve los múltiples aspectos derivados de las nuevas políticas territoriales de regulación, apropiación y mercantilización de la ‘naturaleza’. En este trabajo realizamos una revisión exhaustiva de la producción generada a raíz de este interés por las áreas protegidas en nuestro país subrayando sus principales aportaciones, características y debilidades. De este modo pretendemos reflexionar acerca de su continuidad, con el fin de evitar la mera reiteración y favorecer el avance en sus resultados.

El PCE y el movimiento comunista internacional (1969-1977)

El artículo se centra en la actividad internacional del Partido Comunista de España (PCE) desde las secuelas de la represión de la Primavera de Praga hasta 1977. Fue un período caracterizado por el principio del declive definitivo del movimiento comunista internacional. El análisis abarca múltiples cuestiones. Examina las crecientes críticas del PCE hacia el modelo soviético, y sus repercusiones en las relaciones entre el partido liderado por Santiago Carrillo y el movimiento comunista. Además, el artículo explora el intento del PCE de promover un nuevo tipo de internacionalismo en Europa occidental, auspiciando una renovada colaboración entre comunistas y socialistas y aprovechando las condiciones brindadas por la distensión. En este contexto tuvo lugar el surgimiento del eurocomunismo, que el ensayo analiza ilustrando los factores internos y externos que determinaron su crisis en la segunda mitad de los setenta.