The so-called 'external partners' in the groups of corporations: A model of presentation in the consolidated statements

This paper studies, on the one hand, theories set out around theconsideration of the external partners in the consolidated informationand on the other hand, financial models that discuss the convenience ofthe separation or not of the different elements that form part of theliabilities of the balance sheet of the companies. A Model is proposed,the External Partners Model, which financially argues a certain presentationand processing of such and that, in our opinion, facilitates the analysisof the consolidated financial statements. This model is based on twohypotheses: (1) the economic and financial variables are not independentand (2) the value of the company depends, among other factors, of thetype of sources that constitute their capital. These two hypotheses willimply that a separation should be included in the consolidated balance sheet between equity and liabilities as they are different sources ofcapital and then its separation will give relevant information to itsusers.

Increasing political returns and rural-urban migrations

This paper analyzes the different equilibria in rural-urban migrationsand political redistribution that result from the interaction betweenincreasing political returns, the distribution of land, and creditmarket imperfections. Governments that put a special weight on thewelfare of urban workers when setting agricultural prices generate apolitical externality in the urban sector, giving peasants anincentive to migrate in anticipation of policy determination. Ifcredit markets are imperfect, land ownership confers higherproductivity to peasants, who require large price changes to migrate.In this context, land inequality would lead to large migrations and tolarge policy change, while an egalitarian land distribution would leadto no migration and to a small policy change. This interaction shedslight on the contrasting experience of Latin America and East Asia atthe outset of World War II.

Indústria, mineria i artesania en toponímia rural: el cas del municipi d’Osor (la Selva)

The study presented is interdisciplinary names: the presence of place names related with industrial, artisanal or mining activities in rural areas. The main hypothesis refers to this fact; the uniqueness of industrial, mining or craft in a rural area is an important reason to influence their names, a fact that gives archaeological value, remembering economic activities now disappeared. The methodology used for the study has been usually applied in onomastic studies: compilation of names from field work, oral interviews, archival work, revision of ancient documents and revision of works and studies related to the cartography of Osor. The final conclusion is that, as proposed in the hypothesis, in a rural area as the studied, the low presence of industrial, artisanal or mining activities have generated place names that have helped in keeping the memory of economic activities now disappeared

Estudio de base y definición de proyectos piloto para un PROGRAMA NACIONAL DE ELECTRIFICACIÓN RURAL EN PARAGUAY

El presente Informe es el Informe Final de los servicios de Cooperación Técnica “Programa Nacional de Electrificación Rural de Paraguay” CT 1039. Contiene los resultados de todas las actividades realizadas e integra los contenidos revisados de documentos anteriores. Los trabajos realizados para este informe han sido dirigidos por el Ing. Xavier Vallvé. Los autores del informe son los Ing. Pol Arranz-Piera, Ing. Jean-Claude Pulfer, con la colaboración del Ing. Enrique Velo y las aportaciones del Lic. Jaume Serrasolses y Sr. Jorge Sneij.

Programa d’investigació aplicada per a l’impuls del desenvolupament energètic rural en Països en Desenvolupament – PRIADER

Informe final de la convocatòria de subvencions destinades a donar suport a projectes de sensibilització, educació, formació, capacitació i recerca en l’àmbit de cooperació al desenvolupament impulsats per determinats agents universitaris dins l’exercici 2008 (codi de convocatòria U2008)

Improving energy access in rural sub-Saharan Africa

XVII Convocatòria d’ajuts a accions de cooperació - 2009GRECDH – UPC. Improving Energy Access In Rural sub- Saharan Africa. O-006/09. Informe

Conversando con Eduardo Sevilla Guzmán. De la Sociología Rural a la Agroecología: la revalorización del conocimiento local como constante

Eduardo Sevilla Guzmán il·lustra l'especificitat de vàries disciplines centrades en el medi rural a partir de la seva pròpia experiència. Tal i com explica en l'entrevista, la seva deriva cap a les Ciències Socials es degué a la necessitat de sostreure's al domini que els interessos de latifundistes i multinacionals exercien sobre la recerca en l'escola d'enginyers on treballava. Més endavant, la necessitat de cercar una alternativa al que es coneix com agricultura "convencional" el dugué a focalitzar la seva atenció en l'estudi d'altres formes històriques i contemporànies de manejar els recursos naturals, confluint ¿amb la incorporació dels sabers locals i científics en Ciències Naturals- en l'Agroecologia. En tot aquest camí ha seguit de prop i col·laborat amb el SOC (Sindicato de Obreros del Campo), històrica i combativa associació de jornalers andalusos, i establert una xarxa internacional d'aliances acadèmiques i activistes en el camp dels estudis i les lluites camperoles. La seva aposta ¿com veurem tot seguit- és a favor d'un tipus d'investigació militant i pluriepistemològica.

Detection of moving groups among early type stars

Our procedure to detect moving groups in the solar neighbourhood (Chen et al., 1997) in the four-dimensional space of the stellar velocity components and age has been improved. The method, which takes advantadge of non-parametric estimators of density distribution to avoid any a priori knowledge of the kinematic properties of these stellar groups, now includes the effect of observational errors on the process to select moving group stars, uses a better estimation of the density distribution of the total sample and field stars, and classifies moving group stars using all the available information. It is applied here to an accurately selected sample of early-type stars with known radial velocities and Strömgren photometry. Astrometric data are taken from the HIPPARCOS catalogue (ESA, 1997), which results in an important decrease in the observational errors with respect to ground-based data, and ensures the uniformity of the observed data. Both the improvement of our method and the use of precise astrometric data have allowed us not only to confirm the existence of classical moving groups, but also to detect finer structures that in several cases can be related to kinematic properties of nearby open clusters or associations.

El profesorado ante el reto de la diversidad cultural: un estudio de caso aplicado a la escuela rural

Analitza el pensament del professorat d'una escola rural davant el fenomen de la diversitat cultural. El treball intenta fer emergir els aspectes fonamentals que potenciaran o limitaran l'acció educativa del professorat i de l'escola per tal de normalitzar i d'incloure l'alumnat nouvingut i/o d'altres comunitats culturals ja afincades a la zona.

The groups of Poincaré and Galilei in arbitrary dimensional spaces

In arbitrary dimensional spaces the Lie algebra of the Poincaré group is seen to be a subalgebra of the complex Galilei algebra, while the Galilei algebra is a subalgebra of Poincar algebra. The usual contraction of the Poincar to the Galilei group is seen to be equivalent to a certain coordinate transformation.

Prevalence of articular chondrocalcinosis in elderly subjects in a rural area of Catalonia

The occurrence of rheumatic disorders did not differ significantly between subjects with articular chondrocalcinosis and those without. CONCLUSIONS--Articular chondrocalcinosis is an age related disorder, which could partly explain the discrepancies in its prevalence reported in previous studies. In most subjects with articular chondrocalcinosis recruited from an unselected population the clinical manifestations are probably mild or even absent.

From local groups to early states: the development of complexity in protohistoric Catalonia

La recerca sobre la protohistoria de Catalunya s'ha fonamentat tradicionalment en la historia cultural, pero el treba11 deIs darrers vint-i-cinc anys ha comenat a donar 11um sobre aspectes crucials com el canvi social i la formació de l'Estat arcaico Aquest article és una visió general sobre aquests temes. S'hi analitza particularment el paper del creixement demogrMic com a element crucial del canvi social, pero també s'hi té en compte el paper que eventualment hi hagin pogut tenir els moviments de població i el comerç colonial.

Poblamiento y sociedad rural en el litoral del Garraf en época romana: una inscripción prodedente de la villa del Vinyet (Sitges, Barcelona)

Una excavación de urgencia realizada junto a la iglesia del Vinyet, en Sitges, ha permitido localizar un asentamiento rural, ocupado entre los siglos I y V d.C., con una organización espacial y una evolución muy compleja. Entre los elementos recuperados, destaca una inscripción funeraria del siglo I d.C. que permite conocer mejor a la sociedad de este período.