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

Students’ viewpoint on engineering subjects taught in English

The European Educational Institutions have the challenge and the commitment to enhance multilingual competence and teaching curricular subjects in a foreign language is seen as one of the most promising alternatives. In that context, professors teaching different engineering subjects at the School of Engineering of the UPC at Manresa (EPSEM) have been involved in projects aiming at analyzing the current linguistic situation and developing some on-line open access materials using CLIL as a strategy. They formed the u-Linguatech Research Group on Multilingual Communication in Science and Technology in order to provide such resources in an effective and efficient way. In this paper, we focus on students’ perception of the improvement of their multilingual competence throughout their Engineering degree, by means of subjects taught in English by non-native speakers. Data about the English level of current students are taken into account. We also describe the use of the above resources to improve the quality of subjects learning related to Chemical Engineering curricula.

English as a medium of instruction in teaching other languages: attitudes and practices

Internationalisation of HE and emergence of English as a global academic lingua franca used by people who share neither a common native tongue nor cultural and educational background have not only offered more opportunities but also raised challenges. According to recent European surveys, the percentage of pupils attaining the level of independent user in English varies from 14% to 82%, which evidences the potential and the complexity for English as a medium of instruction at tertiary level. This study aims to present the model of foreign language instruction at Vytautas Magnus University where one third of 30 languages are taught through English. It investigates the attitudes and practices of teachers in delivering their English-medium language courses by discussing the questions whether teaching other languages through English is psychologically, culturally and educationally preferable for teachers and students, whether it can limit the content taught and require a special methodology, how the teaching process changes with multiple languages used in the classroom and what level of English is necessary for teachers and students to ensure high quality of English-medium language teaching. The study is based on qualitative methodology with 12 language teachers participating as respondents. The results reveal areas in need of improvement.

Creating and organizing an "English class" in primary education: The role of teacher talk in the EFL amd CLIL Classes

Catalonia is a bilingual country where the presence of English in the social context is small; the amount of input received by the primary education pupils is very little and this input mainly comes from the English lessons at school. Consequently, this situation combined with the increasing demand for English and the fact that the new generations want to become communicatively competent in English place the role of English teachers in a relevant position. This research project analyses the role of the English teacher talk; in particular, the study focuses on the teacher’s oral productions in foreign language lessons (EFL) and in content-based lessons (CLIL).

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

Greek by Steven Berkoff (1980): The Risky Transformation of Sophocles’ Oedipus Rex into a Love Story

[eng] Can Sophocles’ Oedipus Rex really be transformed into a love story, as in Steven Berkoff’s drama entitled Greek? This article will show that, although Greek may be viewed by some critics as simply a provocative drama by no means intended to justify incest, directors, actors and critics in the end become enthralled by the powerful love story that ensues between Eddy and his wife and mother. This perspective reveals that Berkoff’s adaptation, intended to portray the social degradation of 1980s Great Britain, is in reality a quite risky proposition since it represents a flat denial of the tragic awareness of contemporary men and women. However, if this is the case, the audience, apart from enjoying the performance of Berkoff’s drama, might question, even from a non-fundamentalist perspective within the classical tradition, to what degree it makes sense to take inspiration from a text by Sophocles that precisely illustrates the great tragic awareness of the ancient Greeks.

Mourning Becomes Electra by Eugene O’Neill: Aeschylus and Plato’s Cave to Create a Dark Drama

The fundamental debt of E. O’Neill’s Mourning Becomes Electra to Aeschylus, and to a lesser degree to Sophocles and Euripides, has been always recognised but, according to the author’s hypothesis, O’Neill might have taken advantage of the Platonic image of the cave in order to magnify his both Greek and American drama. It is certainly a risky hypothesis that stricto sensu cannot be proved, but it is also reader’s right to evaluate the plausibility and the possible dramatic benefit derived from such a reading. Besides indicating to what degree some of the essential themes of Platonic philosophy concerning darkness, light or the flight from the prison of the material world are not extraneous to O’Neill’s work, the author proves he was aware of the Platonic image of the cave thanks to its capital importance in the work of some of his intellectual mentors such as F. Nietzsche or Oscar Wilde. Nevertheless, the most significant aim of the author’s article is to emphasize both the dramatic benefits and the logical reflections derived, as said before, from reading little by little O’Neill’s drama bearing in mind the above mentioned Platonic parameter.

Greek de Steven Berkoff (1980): L’arriscada conversió de l’Èdip rei de Sòfocles en una love story

[cat] ¿Podem convertir l’Èdip rei de Sòfocles en una història d’amor com ho fa Berkoff a Greek?. Tot i que alguns crítics llegeixen Greek només com un drama provocador que de cap manera intenta justificar l’incest, directors, actors i crítics resten finalment captivats per la impactant història d’amor entre Eddy i la seva esposa-mare. Això demostraria que l’adaptació de Berkoff, pensada per a il·lustrar la degradació social de la Gran Bretanya dels 80s, esdevé una proposta arriscada, car significa negar de fet la consciència tràgica dels homes i dones contemporanis. Tanmateix, si aquest és el cas, lectors i espectadors, a banda de l’indubtable plaer d’assistir a la representació de Greek, poden preguntar-se, fins i tot des d’una perspectiva no fonamentalista de la tradició clàssica, si té sentit inspirar-se en el text de Sòfocles, el qual mostra precisament la gran consciència tràgica dels grecs.

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.