A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

Este estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR) y del coste histórico (CH) en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de pequeñas explotaciones en el sector en los países occidentales avanzados, el estudio concluye que la contabilidad a VR constituye una mejoría de utilización y desarrollo de la contabilidad en el sector que la confeccionada a CH. Asimismo, el CH transmite una peor representación de la situación real de las explotaciones agrícolas.

Seguiment de la diagnosi socioambiental del Camí de Cavalls: sector nord-est

El Camí de Cavalls és un element característic amb una importància històrica, cultural i recreativa considerable a Menorca. Aquesta illa va ser declarada Reserva de la Biosfera per l UNESCO l’any 1993; com a conseqüència, a l’any 2000 es va implantar el Pla Especial del Camí de Cavalls amb diversos objectius: definir les característiques del Camí i els seus instruments de gestió i aplicació; implantar mecanismes i normes que permetin l’ús públic que garanteixin la seva protecció i conservació; i finalment definir polítiques de sostenibilitat i conscienciació ambiental. Al llarg dels anys, la seva gestió ha permès que el Camí presenti una millora del seu estat de conservació i fer-ne un ús favorable a nivell socioambiental. L’any 2008 es va realitzar una diagnosi del Sector nord-est de la illa, aplicant-ne diversos indicadors per tal de determinar l’estat del Cam,í coincidint amb l’aplicació dels criteris plantejats pel Pla Especial del 2000 (Diagnosi Socioambiental del Camí de Cavalls de Menorca 2008). En aquest document s’explica la realització de la segona diagnosi, a partir del protocol dissenyat cinc anys abans, per tal de valorar l’estat actual del Camí i observar i definir les variacions que s’han produït en aquest període de temps. Els resultats mostren una tendència global positiva de millora del Camí, tal i com es planteja en la hipòtesis del projecte, tot i presentar-se una sèrie d’inconvenients a l’hora d’aplicar i valorar qualitativament els indicadors utilitzats. L’estudi s’ha realitzat amb la col·laboració dels centres de estudis ambientals de l’ICTA (Institut de Ciència i Tecnologia Ambientals) amb seu a la UAB (Universitat Autònoma de Barcelona), i l’OBSAM (Observatori Socioambiental de Menorca) amb seu a l’IME (Institut Menorquí d’Estudis).

Mesoscale numerical analysis of the historical November 1982 heavy precipitation event over Andorra (Eastern Pyrenees)

From 6 to 8 November 1982 one of the most catastrophic flash-flood events was recorded in the Eastern Pyrenees affecting Andorra and also France and Spain with rainfall accumulations exceeding 400 mm in 24 h, 44 fatalities and widespread damage. This paper aims to exhaustively document this heavy precipitation event and examines mesoscale simulations performed by the French Meso-NH non-hydrostatic atmospheric model. Large-scale simulations show the slow-evolving synoptic environment favourable for the development of a deep Atlantic cyclone which induced a strong southerly flow over the Eastern Pyrenees. From the evolution of the synoptic pattern four distinct phases have been identified during the event. The mesoscale analysis presents the second and the third phase as the most intense in terms of rainfall accumulations and highlights the interaction of the moist and conditionally unstable flows with the mountains. The presence of a SW low level jet (30 m s-1) around 1500 m also had a crucial role on focusing the precipitation over the exposed south slopes of the Eastern Pyrenees. Backward trajectories based on Eulerian on-line passive tracers indicate that the orographic uplift was the main forcing mechanism which triggered and maintained the precipitating systems more than 30 h over the Pyrenees. The moisture of the feeding flow mainly came from the Atlantic Ocean (7-9 g kg-1) and the role of the Mediterranean as a local moisture source was very limited (2-3 g kg-1) due to the high initial water vapour content of the parcels and the rapid passage over the basin along the Spanish Mediterranean coast (less than 12 h).

Analysing Professional Discourse in Interactive Learning: Integrating Historical and Situational Perspectives

Peer-reviewed

Photographic rectification of the graphic documentation of historical and archaeological heritage: The case of the southern facade of the Praetorium tower in Tarragona (Tarraco, Hispania Citerior)

This article details the use of photographic rectification as support for the graphic documentation of historical and archaeological heritage and specifically the southern facade of the Torre del Pretori (Praetorium Tower) in Tarragona. The Praetorium Tower is part of a larger monumental complex and one of the towers that connected different parts of the Tarraco Provincial Forum, the politic-administrative centre of the ancient capital of Hispania Citerioris. It is therefore a valuable example of the evolution of Roman urban architecture. The aim of this project is to provide accurate graphic documentation of the structure to facilitate the restoration and conservation of the tower, as well as to provide a more profound architectural and archaeological understanding of the Roman forum. The use of photographic rectification enabled us to overcome the spatial and time difficulties involved in collecting data caused by the size and location of the building. Specific software made it easier to obtain accurate two-dimensional images. For this reason, in our case, photographic rectification helped us to make a direct analysis of the monument and facilitated interpretation of the architectural stratigraphy. We currently separate the line of research into two concepts: the construction processes and the architecture of the building. The documentation collected permitted various analyses: the characterisation of the building modules, identification of the tools used to work the building materials, etc. In conclusion, the use of orthoimages is a powerful tool that permits the systematic study of a Roman building that has evolved over the centuries and is now in a modern urban context.

Semantics-supported cooperative learning for enhanced awareness

Awareness is required for supporting all forms of cooperation. In Computer Supported Collaborative Learning (CSCL), awareness can be used for enhancing collaborative opportunities across physical distances and in computer-mediated environments. Shared Knowledge Awareness (SKA) intends to increase the perception about the shared knowledge, students have in a collaborative learning scenario and also concerns the understanding that this group has about it. However, it is very difficult to produce accurate awareness indicators based on informal message exchange among the participants. Therefore, we propose a semantic system for cooperation that makes use of formal methods for knowledge representation based on semantic web technologies. From these semantics-enhanced repository and messages, it could be easier to compute more accurate awareness.

Growth and yield models in Spain: historical overview, contemporary examples and perspectives

En el presente trabajo se presenta una revisión sobre los modelos forestales desarrollados en España durante los últimos años, tanto para la producción maderable como no maderable y, para la dinámica de los bosques (regeneración, mortalidad). Se presentan modelos tanto de rodal completo como de clases diamétricas y de árbol individual. Los modelos desarrollados hasta la fecha se han desarrollado a partir de datos procedentes de parcelas permanentes, ensayos y el Inventario Forestal Nacional. En el trabajo se muestran los diferentes submodelos desarrollados hasta la fecha, así como las plataformas informáticas que permiten utilizar dichos modelos. Se incluyen las principales perspectivas de desarrollo de la modelización forestal en España.

Historical first descriptions of Cajal-Retzius cells: from pioneer studies to current knowledge

Santiago Ramón y Cajal developed a great body of scientific research during the last decade of 19th century, mainly between 1888 and 1892, when he published more than 30 manuscripts. The neuronal theory, the structure of dendrites and spines, and fine microscopic descriptions of numerous neural circuits are among these studies. In addition, numerous cell types (neuronal and glial) were described by Ramón y Cajal during this time using this 'reazione nera' or Golgi method. Among these neurons were the special cells of the molecular layer of the neocortex. These cells were also termed Cajal cells or Retzius cells by other colleagues. Today these cells are known as Cajal-Retzius cells. From the earliest description, several biological aspects of these fascinating cells have been analyzed (e.g., cell morphology, physiological properties, origin and cellular fate, putative function during cortical development, etc). In this review we will summarize in a temporal basis the emerging knowledge concerning this cell population with specific attention the pioneer studies of Santiago Ramón y Cajal.

Mesoscale numerical analysis of the historical November 1982 heavy precipitation event over Andorra (Eastern Pyrenees)

From 6 to 8 November 1982 one of the most catastrophic flash-flood events was recorded in the Eastern Pyrenees affecting Andorra and also France and Spain with rainfall accumulations exceeding 400 mm in 24 h, 44 fatalities and widespread damage. This paper aims to exhaustively document this heavy precipitation event and examines mesoscale simulations performed by the French Meso-NH non-hydrostatic atmospheric model. Large-scale simulations show the slow-evolving synoptic environment favourable for the development of a deep Atlantic cyclone which induced a strong southerly flow over the Eastern Pyrenees. From the evolution of the synoptic pattern four distinct phases have been identified during the event. The mesoscale analysis presents the second and the third phase as the most intense in terms of rainfall accumulations and highlights the interaction of the moist and conditionally unstable flows with the mountains. The presence of a SW low level jet (30 m s-1) around 1500 m also had a crucial role on focusing the precipitation over the exposed south slopes of the Eastern Pyrenees. Backward trajectories based on Eulerian on-line passive tracers indicate that the orographic uplift was the main forcing mechanism which triggered and maintained the precipitating systems more than 30 h over the Pyrenees. The moisture of the feeding flow mainly came from the Atlantic Ocean (7-9 g kg-1) and the role of the Mediterranean as a local moisture source was very limited (2-3 g kg-1) due to the high initial water vapour content of the parcels and the rapid passage over the basin along the Spanish Mediterranean coast (less than 12 h).

Present day distribution and historical biogeography of the tribu Ophidiini (Ophidiformes, Ophidiidae, Ophidiinae) from the East Tropical Atlantic (CLOFETA area) and North-East Atlantic and Mediterranean (CLOFNAM area)

The present day geographic distribution of the Ophidiini tribe (Ophidiidae, Ophidiinae) in the Clofnam (North- Eastern Atlantic and Mediterranean) and Clofeta (Eastern Tropical Atlantic) areas is revised in this paper. Results show that Parohidion vassali is not a Mediterranean endemic species, and the presence of Ophidion barbatum in the Atlantic is confirmed. Moreover, the paper tries to analyse the historical events which could have caused the present situation of two genera, Ophidion and Parophidion, both in the Atlantic and in the Mediterranean. Although first fossil records of Ophidion and Parophidion date from the Pliocene, when considering all the historical events occurred from the existence of the Tethys Sea to the opening of the Atlantic and the Mediterranean formation, a much earlier origin of these genera seems to be more likely. The situation of Ophidion barbatum and O. rochei in the Mediterranean and Black Sea is also discussed

Fair value versus historical cost-based valuation for biological assets: Predictability of financial information

There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for biological assets brings it into the agricultural domain. This paper performs an empirical study with a sample of Spanish farms valuing biological assets at HC and a sample applying FV, finding no significant differences between both valuation methods to assess future cash flows. However, most tests reveal more predictive power of future earnings under fair valuation of biological assets, which is not explained by differences in volatility of earnings and profitability. The study also evidences the existence of flawed HC accounting practices for biological assets in agriculture, which suggests scarce information content of this valuation method in the predominant small business units existing in the agricultural sector in advanced Western countries

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

The Emerging Human Rights Revolution: The Beginning of the Fifth Historical Process in the Consolidation of Human Rights

Emerging human rights are destined to modify, improve and transform a number of already traditional concepts so as to achieve greater guarantees and protection for the rights of individuals and collectivities. One of the big changes that will be brought about by the concept and conception of emerging human rights is that, following on from the processes of positivization, generalization, internationalization and specification, they represent the beginning of the fifth historical process in the consolidation of human rights, namely the process of interaction. A number of breakthroughs have already been achieved, such as the recognition of emerging biocultural rights in the recently adopted Nagoya Protocol on access to genetic resources and shared benefits.