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.

Redrawing Tarraco

The city of Tarragona houses an important architectural heritage mainly from its past as ‘Tarraco’, capital of the Roman province of Hispania Citerior, but also from its medieval and late 19th century history. The archaeological ensemble of Tarraco was inscribed as a UNESCO World Heritage Site in 2000, but although many efforts have been devoted by archaeologists and historians to unveil and understand the history and aspect of the Roman city, many aspects remain unknown. This is largely caused by the absence of a coherent body of historiographical material, which is todays cattered across several institutions and, specially, the lack of precise and useful graphical representations of the remains and of the existing city that allows in-depth analysis and interpretations of future findings. In recent years, researchers from the Catalan Institute of Classical Archaeology (ICAC) and the Architecture School of the URV (ETSA) have teamed up to produce comprehensive, detailed graphic materials, including a new set of plans and sections of the old city, of the grandiose areas of representation of the Provincial capital, and of the hidden structures beneath the city’s surface. These have been executed with the latest technologies (fotogrammetry, laser scanning) but also with traditional methods (measurement, topography), on t op of a mixture of existing materials (hand-drafted cartography from municipal master plans) and of historical and archaeological documentation.