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.

Modelos de desarrollo, unificación y “desterritorialización”.

El presente estudio tiene el objetivo de ofrecer una visión general sobre los Modelos de Desarrollo y Organización Territorial desde la perspectiva de las relaciones entre el medio urbano, “rururbano” y rural, en España. Para ello, tras conocer y valorar los enfoque conceptuales y temáticos, se estudia el crecimiento urbano en nuestro país en las últimas décadas, analizando de manera pormenorizada la importancia que ha cobrado y cobra la aplicación legislativa de leyes, planes y normas, tanto en el propio crecimiento urbano como en la demanda de viviendas en las ciudades españolas y, de igual modo, la vinculación de ambas con el precio de las viviendas, relacionándolo con la problemática de la “rururbanización”, y del medio rural.

Approaches of the Action Art in early childhood Education. Some other ways of interrelation within the educational system

This Artistic research project was created in order to test how to put into practice approaches between Contemporary Art and University daily life. In this particular case, between Action Art and the students at the Early Childhood Education University in Alicante. The generalized lack of awareness about changes which took place in Art in the XX century, demonstrates the lack of interest on the part of students about Contemporary Art, and therefore, it is still remarkable, the distance between Art and life. Thus, as artists and teachers, the chance to carry out specific experiments is open within everyday educational life. Therefore, through Action Art a communicative interaction is possible to be achieved as an active learning process and, in such way, change the usual existing relationships in a predetermine context, creating this way, future Contemporary Art consumers and transmitters.