An analysis of the accounting principles applied by the European Farm Accountancy Data Network

In spite of its relative importance in the economy of many countriesand its growing interrelationships with other sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common Agricultural Policy, for years the European Commission has been making an effort to obtain standardized information on the financial performance and condition of farms. Through the Farm Accountancy Data Network (FADN), every year data are gathered from a rotating sample of 60.000 professional farms across all member states. FADN data collection is not structured as an accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and seems to try to obtain a "true and fair view" of the financial performance and condition of the farms it surveys. However, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting perspective. The objective of this paper is to contrast the accounting principles implicit in the FADN questionnaire with generally accepted accounting principles, particularly those found in the IVth Directive of the European Union, on the one hand, and those recently proposed by the International Accounting Standards Committee’s Steering Committeeon Agriculture in its Draft Statement of Principles, on the other hand. There are two reasons why this is useful. First, it allows to make suggestions how the information provided by FADN could be more in accordance with the accepted accounting framework, and become a more valuable tool for policy makers, farmers, and other stakeholders. Second, it helps assessing the suitability of FADN to become the starting point for a European accounting standard on agriculture.

When are layoffs acceptable? Evidence from a quasi-experiment

Many authors have discussed a decline in internal labor markets and an apparent shift to a new employment contract, characterized by less commitment between employer and employee and more portable skills. These discussions occur without much evidence on what employment contract employees currently feel is fair. We perfomed quasi-experimental surveys to study when employees in the U.S. andCanada feel that layoffs are fair.Layoffs were perceived as more fair if they were due to lower product demand than if the result of employee suggestions. This result appears to be solely due to norms of reciprocity (companiesshould not punish employees for their efforts), rather than norms of sharing rents, as new technology was also considered a justification for layoffs.Consistent with theories of distributive and procedural equity, layoffs were perceived as more fair if the CEO voluntarily shared the pain. CEO bonuses due to layoffs lowered their reported fairness only slightly.Respondents in Silicon Valley were not more accepting of layoffsthan were those in Canada on average, although the justificationsconsidered valid differed slightly.

Les biblioteques universitàries i el suport a la recerca

The European Higher Education Area and the European Research Area are currently two key objectives for university learning, teaching and research in all European universities. University libraries must meet the challenges by offering the best library services to the academic community. In drafting the second strategic plan, Rebiun (Network of University Libraries) gathered comments and suggestions from professionals in Spanish university libraries. This article presents the reflections and suggestions contributed by the author regarding the support services that university libraries could offer for university research.

Quantum tunneling of magnetization in single domain particles

We present a study of the magnetic relaxation of several ferrofluids composed of particles of about 40 Å in diameter (Fe3O4FeC, CoFe2O4). Our key observation is a nonthermal character of the relaxation below 3 K for the CoFe2O4 ferrofluid and below 1 K for the FeC ferrofluid. The crossover temperature from thermal to nonthermal (quantum) regime is in accordance with theoretical suggestions of macroscopic quantum tunneling of magnetization in single doma in particles

Quantum relaxation in random magnets

We present a comprehensive study of the low-temperature magnetic relaxation in random magnets. The first part of the paper contains theoretical analysis of the expected features of the relaxation, based upon current theories of quantum tunneling of magnetization. Models of tunneling, dissipation, the crossover from the thermal to the quantum regime, and the effect of barrier distribution on the relaxation rate are discussed. It is argued that relaxation-type experiments are ideally suited for the observation of magnetic tunneling, since they automatically provide the condition of very low barriers. The second part of the paper contains experimental results on transition-metal¿rare-earth amorphous magnets. Structural and magnetic characterization of materials is presented. The temperature and field dependence of the magnetic relaxation is studied. Our key observation is a nonthermal character of the relaxation below a few kelvin. The observed features are in agreement with theoretical suggestions on quantum tunneling of magnetization.

Fecal pellets collection as a method for assessing egesta of the marine cave-dwelling mysid Hemimysis speluncula

Egesta of a cave-dwelling mysid (Hemimysis speluncola Ledoyer, 1963) was studied in a submarine cave of Medes Islands, NW Mediterranean by in situ fecal pellet collecting. Fecal pellet production and gut fullness of mysids during incubation experiments are used to estimate mysid egestion rates. Intrinsic factors related with the natural history of this species such as population structure, density of mysids, daily rhythms and pellet decomposition rates are tested for their influence on the egestion rate. The effects of methodological artifacts, such as the stress induced by both incubation and preservation procedures, are also studied. An average mysid egests about 2.5 pellets per day into the cave. The time of day is the main factor affecting egestion. The highest deposition rate is between 2 to 4 hours after sunrise when about 38 % of the total daily pellet production becomes egested. Fecal pellet morphology changes with mysid demographic classes: immature mysids produce slender and thick pellets, whereas mature mysids produce only thick pellets. Immature classes show higher percentages of full guts than mature ones. Mysid density in the incubators does not affect the results on gut fullness, but it causes a decrease in the number of pellets collected after incubation. Coprorhexia seems to be the only plausible process to explain this paradox. The incubation procedure does not increase deposition rate significantly. Time of incubation is critical because the half-life of fecal pellets is about 2.5 hours. Fixation with liquid nitrogen decreases gut fullness and also deposition rates. Higher values are obtained with 70 % ethanol and 5 % formalin solutions which show very similar results for both gut fullness and pellet deposition rates. Nevertheless, ethanol is not suitable as fixative because it enhances the opacity of the body. Several suggestions are given in order to optimize the reliability of further in situ experiments for evaluation of egesta of Hemimysis speluncola in submarine caves.

Anàlisi del procés d'inclusió d'un alumne amb deficiència visual durant l'etapa d'educació infantil

L’objectiu d’aquest treball és analitzar la inclusió d’un infant amb deficiència visual durant l’etapa d’Educació Infantil, amb la finalitat d’establir propostes de millora al centre encaminades a potenciar mesures per a la inclusió de tot l’alumnat. Per a la realització d’aquest estudi primerament ha estat necessari conèixer la fonamentació teòrica del concepte de visió i d’inclusió escolar, així com també les implicacions per part del centre, la família i l’entorn. Per a realitzar aquest anàlisi hem utilitzat entrevistes i pautes d’observació validades, amb la finalitat de conèixer més a fons la trajectòria de l’infant a l’etapa d’Educació Infantil, sempre des d’una concepció interaccionista, és a dir, tenint en compte l’àmbit escolar, familiar i l’entorn. I ja per acabar, aquest anàlisi ha servit per a proposar propostes de millora per a la inclusió de futurs alumnes en el centre.

Do protein–protein interaction databases identify moonlighting proteins?

One of the most striking results of the human (and mammalian) genomes is the low number of protein-coding genes. To-date, the main molecular mechanism to increase the number of different protein isoforms and functions is alternative splicing. However, a less-known way to increase the number of protein functions is the existence of multifunctional, multitask, or ‘‘moonlighting’’, proteins. By and large, moonlighting proteins are experimentally disclosed by serendipity. Proteomics is becoming one of the very active areas of biomedical research, which permits researchers to identify previously unseen connections among proteins and pathways. In principle, protein–protein interaction (PPI) databases should contain information on moonlighting proteins and could provide suggestions to further analysis in order to prove the multifunctionality. As far as we know, nobody has verified whether PPI databases actually disclose moonlighting proteins. In the present work we check whether well-established moonlighting proteins present in PPI databases connect with their known partners and, therefore, a careful inspection of these databases could help to suggest their different functions. The results of our research suggest that PPI databases could be a valuable tool to suggest multifunctionality.

Why do they separate it or not? Attitudes and behaviors towards organic waste separation

This article shows the results of an exploratory study related to the separation of organic waste in order to offer suggestions for the improvement of waste disposal communication campaigns. The overall objective is to analyze attitude and behavior of those who do and those who do not separate organic waste, related to a specific promotional campaign carried out in two neighborhoods, in the municipality of Badalona (Spain), within the framework of the study of proenvironmental attitudes and behaviors and based on the Psychosocial Four Spheres Model. 1,010 interviews were conducted and data was analyzed using Chi-Squared Automatic Interaction Detector (CHAID). Waste separation behavior was used as a dependent variable. The reasons given to explain why people do or do not separate organic waste and sociodemographic variables, have been introduced as independent variables. In accordance with the Four Spheres Model, results show significant differences in waste separation. Based on the profiles obtained, we find some predictive variables that facilitate the development of communication campaigns according to the requirements of each community.

Why do they separate it or not? Attitudes and behaviors towards organic waste separation

This article shows the results of an exploratory study related to the separation of organic waste in order to offer suggestions for the improvement of waste disposal communication campaigns. The overall objective is to analyze attitude and behavior of those who do and those who do not separate organic waste, related to a specific promotional campaign carried out in two neighborhoods, in the municipality of Badalona (Spain), within the framework of the study of proenvironmental attitudes and behaviors and based on the Psychosocial Four Spheres Model. 1,010 interviews were conducted and data was analyzed using Chi-Squared Automatic Interaction Detector (CHAID). Waste separation behavior was used as a dependent variable. The reasons given to explain why people do or do not separate organic waste and sociodemographic variables, have been introduced as independent variables. In accordance with the Four Spheres Model, results show significant differences in waste separation. Based on the profiles obtained, we find some predictive variables that facilitate the development of communication campaigns according to the requirements of each community.

Why do they separate it or not? Attitudes and behaviors towards organic waste separation

This article shows the results of an exploratory study related to the separation of organic waste in order to offer suggestions for the improvement of waste disposal communication campaigns. The overall objective is to analyze attitude and behavior of those who do and those who do not separate organic waste, related to a specific promotional campaign carried out in two neighborhoods, in the municipality of Badalona (Spain), within the framework of the study of proenvironmental attitudes and behaviors and based on the Psychosocial Four Spheres Model. 1,010 interviews were conducted and data was analyzed using Chi-Squared Automatic Interaction Detector (CHAID). Waste separation behavior was used as a dependent variable. The reasons given to explain why people do or do not separate organic waste and sociodemographic variables, have been introduced as independent variables. In accordance with the Four Spheres Model, results show significant differences in waste separation. Based on the profiles obtained, we find some predictive variables that facilitate the development of communication campaigns according to the requirements of each community.

Why do they separate it or not? Attitudes and behaviors towards organic waste separation

This article shows the results of an exploratory study related to the separation of organic waste in order to offer suggestions for the improvement of waste disposal communication campaigns. The overall objective is to analyze attitude and behavior of those who do and those who do not separate organic waste, related to a specific promotional campaign carried out in two neighborhoods, in the municipality of Badalona (Spain), within the framework of the study of proenvironmental attitudes and behaviors and based on the Psychosocial Four Spheres Model. 1,010 interviews were conducted and data was analyzed using Chi-Squared Automatic Interaction Detector (CHAID). Waste separation behavior was used as a dependent variable. The reasons given to explain why people do or do not separate organic waste and sociodemographic variables, have been introduced as independent variables. In accordance with the Four Spheres Model, results show significant differences in waste separation. Based on the profiles obtained, we find some predictive variables that facilitate the development of communication campaigns according to the requirements of each community.

Marketing education, distance learning and hypermedia : teaching 'current issues in marketing' in a virtual campus

This article reports on a project at the Universitat Oberta de Catalunya (UOC: The Open University of Catalonia, Barcelona) to develop an innovative package of hypermedia-based learning materials for a new course entitled 'Current Issues in Marketing'. The UOC is a distance university entirely based on a virtual campus. The learning materials project was undertaken in order to benefit from the advantages which new communication technologies offer to the teaching of marketing in distance education. The article reviews the main issues involved in incorporating new technologies in learning materials, the development of the learning materials, and their functioning within the hypermedia based virtual campus of the UOC. An empirical study is then carried out in order to evaluate the attitudes of students to the project. Finally, suggestions for improving similar projects in the future are put forward.

Let's share perspectives! Mentalistic skills involved in cooperation = ¿A tu Izquierda o a la Mía? Habilidades Mentalistas Implicadas en la Cooperación

Previous research has found a link between theory of mind and cooperation. The aim of this study is to deepen into this relationship, to identify which theory of mind skills are more related to the cooperative capacity on a referential communication task. A total of 50 children from first and fifth grade completed a battery of theory of mind tasks, and also a cooperative task where children worked in pairs to build block models. Each pair was composed by a builder and a guide, who gave instructions to his partner about how to build a replica of the model. The results show a significant relationship between the theory of mind skills and cooperation. Specifically, we found that the second-order false-belief task was the variable most related to cooperation after controlling the effect of age. In addition, we observed that the mentalist skills were more important for cooperation in the builders than in the guides. Finally, we discuss the findings of this study and make suggestions for the future

Acerca de la competencia lingüística del alumnado de origen inmigrante en educación secundaria

Ante la creciente incorporación de alumnado de origen inmigrante a nuestros centros educativos, y dada la práctica inexistencia de estudios empíricos que aborden esta nueva situación, entre el profesorado suelen primar ciertas creencias o ideas previas que condicionan las respuestas educativas en torno al proceso de enseñar la lengua o lenguas de la sociedad de acogida a estos alumnos. Nuestra investigación, a partir de la evaluación del conocimiento lingüístico adquirido en castellano por parte de un grupo de alumnos y alumnas de 1º de ESO, ha analizado algunos de los factores que determinan sus niveles de competencia lingüística. Ello, además de contrastar determinadas creencias sobre el aprendizaje de la lengua de estos colectivos, nos ha permitido formular ciertas indicaciones o sugerencias para abordar la cuestión.