Explaining vineyard specialization in the province of Barcelona (Spain) in the mid-19th century

[cat] Presentem un model estadístic de l’especialització vitícola a la província de Barcelona cap el 1860 que combina la pressió boserupiana de l’augment de població, l’atracció de la demanda induïda per un creixement de tipus smithià (mesurada per les distancies horàries al port més proper), i l’adequació dels sòls disponibles per sembrar gra o plantar ceps (mesurada per l’estès hídric, el pendent i el risc de glaçades). L’assoliment global d’uns nivells de R2 ajustats que oscil·len entre 0,608 i 0,826 poden considerar-se força bons. Creiem que la desigualtat en la propietat de la terra també va jugar un paper molt important, però l’hem hagut d’ometre de moment per manca de dades estadístiques. També cal aprofundir en el tractament del problema de possible endogeneïtat derivat de l’ús de variables socio-demogràfiques.

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.

Crassostrea patagonica (d'Orbigny, 1842) shell concentrations from the late Miocene Rio Negro province, NE Patagonia, Argentina

The Río Negro Formation (late Miocene-early Pliocene) mainly consists of continental deposits, but it contains a middle member of marine origin. It represents a transgressive-regressive sequence that can be seen at several outcrops along the N Patagonian coast. The taphonomical approach to the El Espigón marine deposits permits the identification of four main layers containing different kinds of skeletal accumulation, which mainly consist of oyster shells [Crassostrea patagonica (D'Orbigny, 1842)]. These concentrations display three different morphologies (pouches, pavements and bouquets) with a different taphonomic signature. These deposits were formed in shallow marine environments influenced by wave activity that produced valve concentrations of different entities. They contain several shell beds that represent event, composite, hiatal to lag skeletal concentrations. Traces of bioturbation in the sediment (Thalassinoides, Teichichnus) and bioerosion on the shells (Entobia, Gastrochaeonolites, Caulostrepsis), and encrusters (cirripeds, bryozoans), are also abundant in the outcrop and consititue common components of these Miocene materials. Layers 1 and 2 of the sequence were deposited in shoreface/foreshore environments at the beginning of a highstand systems tract, while layers 3 and 4 were deposited at the end, or at the beginning of a forced regression, in foreshore environments. A final erosional episode cut the top of the layer 4, which truncated the abundant bioturbaation developed there.

Geomorphological mapping of granite zones in the province of Girona (Catalunya, Spain)

Since 1978, the unity of Geodynamics of the University of Girona has been publishing a series of detailed geological and geomorphological maps of different municipal terms of the Province of Girona, mainly on the scale of 1:10.000, situated for the major part in the Littoral and Prelittoral mountain ranges of the Cadena Costera Catalana. These mountain ranges are constituted of materials belonging to the palaeozoic era, basically metamorphous and igneous rocks (plutomc and hypoabyssal rocks)

Consumer valuation of energy-saving features of residential air conditioners with hedonic and choice models

The promotion of energy-efficient appliances is necessary to reduce the energetic and environmental burden of the household sector. However, many studies have reported that a typical consumer underestimates the benefits of energy-saving investment on the purchase of household electric appliances. To analyze this energy-efficiency gap problem, many scholars have estimated implicit discount rates that consumers use for energy-consuming durables. Although both hedonic and choice models have been used in previous studies, a comparison between two models has not yet been done. This study uses point of sale data about Japanese residential air conditioners and estimates implicit discounts rates with both hedonic and choice models. Both models demonstrate that a typical consumer underinvests in energy efficiency. Although choice models estimate a lower implicit discount rate than hedonic models, the latter models estimate the values of other product characteristics more consistently than choice models.