90 resultados para Land value taxation.


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L'estudi de diversos descriptors paleoambientals com ara el pol·len, les diatomees i la sedimentologia, realitzat en sediments procedents del llac de Sanabria (NO de la península Ibèrica), ha aportat informació sobre les oscil·lacions climàtiques atribuïdes als períodes càlids tardoromà i medieval, així com a la petita edat del gel. Entre els anys 440 i 950 dC, el clima es caracteritzà per temperatures suaus i un règim de precipitacions mediterrani, malgrat l¿existència de pulsacions més fredes vers els anys 530 i 700 dC. Les evidències pol·líniques dels usos del sòl indiquen l'extensió d¿activitats ramaderes i agrícoles. Aquesta fase correspon al final del període càlid romà i al període càlid medieval. El canvi de condicions climàtiques es produeix entre els anys 950 i 1100 dC, moment en què els valors mínims de matèria orgànica, pol·len arbori, concentració de diatomees, nitrogen total (TN) i mida del gra indiquen temperatures més baixes i un règim de precipitacions més regular. Aquest període correspon a

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While an adequate supply of food can be achieved at present for the current global population, sustaining this into the future will be difficult in the face of a steadily increasing population, increased wealth and a diminishing availability of fertile land and water for agriculture. This problem will be compounded by the new uses of agricultural products, for example, as biofuels. Wheat alone provides ≥20% of the calories and the protein for the world's population, and the value and need to increase the production is recognized widely. Currently, the world average wheat yield is around 3 t/ha but there is considerable variation between countries, with region-specific factors limiting yield, each requiring individual solutions. Delivering increased yields in any situation is a complex challenge that is unlikely to be solved by single approaches and a multidisciplinary integrated approach to crop improvement is required. There are three specific major challenges: increasing yield potential, protecting yield potential, and increasing resource use efficiency to ensure sustainability. Since the green revolution, yields at the farm gate have stagnated in many countries, or are increasing at less than half the rate required to meet the projected demand. In some countries, large gains can still be achieved by improvements in agronomy, but in many others the yield gains will only be achieved by further genetic improvement. In this overview, the problems and potential solutions for increased wheat yields are discussed, in the context of specific geographic regions, with a particular emphasis on China. The importance and the prospects for improvement of individual traits are presented. It is concluded that there are opportunities for yield increase but a major challenge will be avoiding a simultaneous increase in resource requirements.

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Different components of global change can have interacting effects on biodiversity and this may influence our ability to detect the specific consequences of climate change through biodiversity indicators. Here, we analyze whether climate change indicators can be affected by land use dynamics that are not directly determined by climate change. To this aim, we analyzed three community-level indicators of climate change impacts that are based on the optimal thermal environment and averagelatitude of the distribution of bird species present at local communities. We used multiple regression models to relate the variation in climate change indicators to: i) environmental temperature; and ii) three landscape gradients reflecting important current land use change processes (land abandonment, fire impacts and urbanization), all of them having forest areas at their positive extremes. We found that, with few exceptions, landscape gradients determined the figures of climate change indicators as strongly as temperature. Bird communities in forest habitats had colder-dwelling bird species with more northerndistributions than farmland, burnt or urban areas. Our results show that land use changes can reverse, hide or exacerbate our perception of climate change impacts when measured through community-level climate change indicators. We stress the need of an explicit incorporation of the interactions between climate change and land use dynamics to understand what are current climate change indicators indicating and be able to isolate real climate change impacts

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Testing weather or not data belongs could been generated by a family of extreme value copulas is difficult. We generalize a test and we prove that it can be applied whatever the alternative hypothesis. We also study the effect of using different extreme value copulas in the context of risk estimation. To measure the risk we use a quantile. Our results have motivated by a bivariate sample of losses from a real database of auto insurance claims. Methods are implemented in R.

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Actualment el Land – Art és un moviment poc conegut i difós en la vessant educativa. Aquest treball pretén treure a la llum i transmetre l’essència d’aquest moviment enriquidor cap als infants. Tant és així, que el Land – Art esdevé una eina d’aprenentatge innovadora en el primer cicle d’Educació Infantil a través d’una metodologia constructivista que involucra a tota la comunitat educativa: professionals, família i alumnes. L’objectiu del present projecte és l’ús d’aquest moviment com instrument d’aprenentatge per tal d’observar i analitzar uns resultats que s’han anat construint a partir d’una hipòtesi: “El Land – Art a l’Educació 0-3 fomenta l’expressió lliure i la comprensió del medi”. En aquest treball trobarem, en primer lloc, el marc teòric del projecte; en segon lloc, el seu mètode d’investigació; en tercer lloc, la vessant pràctica del projecte; i, en quart i darrer lloc, les conclusions que reflecteixen la part comparativa entre el marc teòric i la part pràctica, on es finalitzarà amb les reflexions finals.

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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.

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Actualment en el sector industrial, les organitzacions tenen el repte d'optimitzar els seus sistemes productius per a millorar en quant a preu, qualitat i nivell de servei i poder adaptar-se a les exigències dels clients (excel·lència productiva). El present anàlisi, es basa en l'optimització d'una cadena de producció de feltres insonoritzants per a l'automòbil a través de l'eliminació de les pèrdues existents (operacions que no aporten valor afegit al producte final). Per dur-ho a terme, la metodologia emprada és el Value Stream Map (VSM). El VSM és una tècnica desenvolupada sota el model de gestió de la producció Lean Manufacturing, molt visual i entenedora, permet visualitzar i entendre l'estat actual d'un procés. Aquesta, abarca a tota la organització, i te per objectiu recolzar-la en el procés de redisseny dels seus entorns productius per assolir un estat futur millor que possibiliti obtenir resultats en un periode curt de temps. L'objectiu principal de l'estudi, és aplicar l'eina VSM com a mètode per a l'eliminació de les mudes o malbarataments que impedeix la consecució d'una cadena Lean amb el cas concret d'un sistema productiu de feltres insonoritzants. En la primera part del projecte s'introdueix al lector en la teoria del pensament Lean (quins principis té i quins són els objectius) com a marc teòric. Aquí es detalla el procediment, així com les característiques per a la correcta elaboració del VSM actual, per al seu corresponent anàlisi i per a la seva representació del estat futur. En una segona part del projecte, s'exposen les etapes que constitueixen la cadena de producció d'estudi i es duu a terme l'elaboració del Value Stream Map, on es posen de manifest les ineficiències del flux que conformen la línia de producció. Per últim s'analitzen els fluxes, s'identifiquen les pèrdues de la cadena, i a partir d'aquests, es dissenyen i es proposen projectes i accions que permitin establir línies d'actuació per a un millor estat futur. L'estudi ha permés demostrar la validesa del VSM com a eina per a facilitar la consecució i assoliment de millores en la productivitat, competitivitat i rendibilitat dels diferents processos de l'organització en la línia de fabricació de feltres insonoritzats.

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El presente proyecto tiene por objetivo realizar una propuesta de cultivo de manzano (Malus domestica) en la Vall d’Alinyà para el desarrollo de un producto agroalimentario que contribuya a la revitalización de esta área rural y a la mitigación del calentamiento global. Para ello, se pretende proporcionar una metodología para calcular, con mayor precisión, el comportamiento de los cultivos como sumidero de carbono a partir del balance neto de gases con efecto invernadero (GEI) del sistema. Con tal de obtener las emisiones de GEI generadas por los cultivos se desarrolla un análisis del ciclo de vida (ACV), y para obtener la fijación de los cultivos, se realiza un análisis de su capacidad de absorción de dióxido de carbono en la biomasa de la plantación. Además, mediante el uso de sistemas de información geográfica (SIG), se determinaron los terrenos potenciales para el cultivo del manzano en la zona de estudio. Posteriormente, se verifica la certificación de créditos en el mercado de carbono voluntario y se analiza la viabilidad económica del proyecto, obteniendo así un producto (la manzana) con valor ambiental añadido. Como conclusión se obtuvo una viabilidad positiva de la verificación de créditos, puesto que el balance neto de carbono fue positivo, absorbiéndose 234,54 t CO2 en todo el territorio potencialmente cultivable (16,92 ha) y durante 15 años de actividad agrícola. Al mismo tiempo, la propuesta resultó viable económicamente, generándose unos beneficios ligados a la venta de producción frutícola y de los créditos de carbono de 79.484 € durante los 15 años de actividad productiva.

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In the region of Alt Empordà (Girona), olive groves historically shaped a landscape of high economic value, cultural and environmental although since mid-twentieth century is in sharp decline. One of the municipalities located on the edge of the plana altoampurdanesa that best exemplify this process of abandonment and near disappearance of that crop is Navata. This article analyzes the changes in the olive grove of this municipality in the period 1957-2004, both through the development of mapping land use and land cover level of detail as the analysis of data sources and oral exercise that makes emphasizes the loss of 90% of the existing olive grove in the middle of last century. The frost of February of 1956 was one of the main causes, but not unique. However, both the importance of the olive groves as an identity and conservation of biodiversity as the differential nature of the oil obtained from varieties natives to the area (especially argudell), justify the need to promote policies that will help your recovery

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Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment properties. However, IAS 40 does not include any illustrative examples or other guidance on how to apply the disclosure requirements. We use a sample with publicly traded companies from the real estate sector in the EU. We find that a majority of the companies use income based methods for the measurement of fair values but there are considerable cross-country variations in the level of disclosures about the assumptions used in determining fair values. More specifically, we find that Scandinavian and German origin companies disclose more than French and English origin companies. We also test whether disclosure quality is associated with enforcement quality measured with the “Rule of Law” index according to Kaufmann et al. (2010), and associated with a secrecy- versus transparency-measure based on Gray (1988). We find a positive association between disclosure and earnings quality and a negative association with secrecy.

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The present study investigates the predictive value of the early appearance of simultaneous pointing-speech combinations. An experimental task was used to obtain a communicative productive sample from nineteen children at 1;0 and 1;3. Infant’s communicative productions, in combination with gaze joint engagement patterns, were analyzed in relation to different social conditions. The results show a significant effect of age and social condition on infants’ communicative productions. Gesture-speech combinations seem to work as a strong communicative resource to attract the adult’s attention in social demanding communicative contexts. Gaze joint engagement was used in combination with simultaneous pointing-speech combinations to attract adults’ attention during social demanding conditions. Finally, the use of simultaneous pointing-speech combinations at 1;0 in demanding conditions predicted greater expressive vocabulary acquisition at 1;3 and 1;6. These results indicate that the use of gesture-speech combinations may be considered a significant step towards the early integration of language components.

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The finding that tissue δ15N values increase with protein catabolism has led researchers to apply this value to gauge nutritive condition in vertebrates. However, its application to marine mammals has in most occasions failed. We investigated the relationship between δ15N values and the fattening/fasting cycle in a model species, the fin whale, a migratory capital breeder that experiences severe seasonal variation in body condition. We analyzed two tissues providing complementary insights: one with isotopic turnover (muscle) and one that keeps a permanent record of variations in isotopic values (baleen plates). In both tissues δ15N values increased with intensive feeding but decreased with fasting, thus contradicting the pattern previously anticipated. The apparent inconsistency during fasting is explained by the fact that a) individuals migrate between different isotopic isoscapes, b) starvation may not trigger significant negative nitrogen balance, and c) excretion drops and elimination of 15N-depleted urine is minimized. Conversely, when intensive feeding is resumed in the northern grounds, protein anabolism and excretion start again, triggering 15N enrichment. It can be concluded that in whales and other mammals that accrue massive depots of lipids as energetic reserves and which have limited access to drinking water, the δ15N value is not affected by fasting and therefore cannot be used as an indicatior of nutritive condition.

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Introduction: Evidence suggests that citrullinated fibrin(ogen) may be a potential in vivo target of anticitrullinated protein/peptide antibodies (ACPA) in rheumatoid arthritis (RA). We compared the diagnostic yield of three enzyme-linked immunosorbent assay (ELISA) tests by using chimeric fibrin/filaggrin citrullinated synthetic peptides (CFFCP1, CFFCP2, CFFCP3) with a commercial CCP2-based test in RA and analyzed their prognostic values in early RA. Methods: Samples from 307 blood donors and patients with RA (322), psoriatic arthritis (133), systemic lupus erythematosus (119), and hepatitis C infection (84) were assayed by using CFFCP- and CCP2-based tests. Autoantibodies also were analyzed at baseline and during a 2-year follow-up in 98 early RA patients to determine their prognostic value. Results: With cutoffs giving 98% specificity for RA versus blood donors, the sensitivity was 72.1% for CFFCP1, 78.0% for CFFCP2, 71.4% for CFFCP3, and 73.9% for CCP2, with positive predictive values greater than 97% in all cases. CFFCP sensitivity in RA increased to 80.4% without losing specificity when positivity was considered as any positive anti-CFFCP status. Specificity of the three CFFCP tests versus other rheumatic populations was high (> 90%) and similar to those for the CCP2. In early RA, CFFCP1 best identified patients with a poor radiographic outcome. Radiographic progression was faster in the small subgroup of CCP2-negative and CFFCP1-positive patients than in those negative for both autoantibodies. CFFCP antibodies decreased after 1 year, but without any correlation with changes in disease activity. Conclusions: CFFCP-based assays are highly sensitive and specific for RA. Early RA patients with anti-CFFCP1 antibodies, including CCP2-negative patients, show greater radiographic progression.

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Background: We report the case of a chronic stroke patient (62 months after injury) showing total absence of motor activity evoked by transcranial magnetic stimulation (TMS) of spared regions of the left motor cortex, but near-to-complete recovery of motor abilities in the affected hand. Case presentation: Multimodal investigations included detailed TMS based motor mapping, motor evoked potentials (MEP), and Cortical Silent period (CSP) as well as functional magnetic resonance imaging (fMRI) of motor activity, MRI based lesion analysis and Diffusion Tensor Imaging (DTI) Tractography of corticospinal tract (CST). Anatomical analysis revealed a left hemisphere subinsular lesion interrupting the descending left CST at the level of the internal capsule. The absence of MEPs after intense TMS pulses to the ipsilesional M1, and the reversible suppression of ongoing electromyographic (EMG) activity (indexed by CSP) demonstrate a weak modulation of subcortical systems by the ipsilesional left frontal cortex, but an inability to induce efficient descending volleys from those cortical locations to right hand and forearm muscles. Functional MRI recordings under grasping and finger tapping patterns involving the affected hand showed slight signs of subcortical recruitment, as compared to the unaffected hand and hemisphere, as well as the expected cortical activations. Conclusions: The potential sources of motor voluntary activity for the affected hand in absence of MEPs are discussed. We conclude that multimodal analysis may contribute to a more accurate prognosis of stroke patients.