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.

Interpretation and typology Spanish indefinite pronoun uno in three discoursive genres

This study investigates the Spanish indefinite pronoun uno (“one”). After a detailed analysis of its occurrences in authentic language, we find that its interpretation varies depending on the linguistic context. Therefore, we examine which elements of the context - we focus on the broader context, beyond the sentence – have an impact on its interpretation and develop a typology of the indefinite pronoun as to its interpretation. The pronoun may be interpreted as completely generic or specific (referring to the speaker, the listener or a third person). Its interpretation can also be located in an intermediate position between these interpretive extremes.In addition, we compare its use in various discursive genres - spontaneous conversations, academic essays and web forum - which are distinguished by the presence or absence of interactivity and of more or less subjectivity / intersubjectivity. The comparison shows that pronoun use depends on these characteristics.