An analysis of the accounting principles applied by the European Farm Accountancy Data Network

In spite of its relative importance in the economy of many countriesand its growing interrelationships with other sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common Agricultural Policy, for years the European Commission has been making an effort to obtain standardized information on the financial performance and condition of farms. Through the Farm Accountancy Data Network (FADN), every year data are gathered from a rotating sample of 60.000 professional farms across all member states. FADN data collection is not structured as an accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and seems to try to obtain a "true and fair view" of the financial performance and condition of the farms it surveys. However, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting perspective. The objective of this paper is to contrast the accounting principles implicit in the FADN questionnaire with generally accepted accounting principles, particularly those found in the IVth Directive of the European Union, on the one hand, and those recently proposed by the International Accounting Standards Committee’s Steering Committeeon Agriculture in its Draft Statement of Principles, on the other hand. There are two reasons why this is useful. First, it allows to make suggestions how the information provided by FADN could be more in accordance with the accepted accounting framework, and become a more valuable tool for policy makers, farmers, and other stakeholders. Second, it helps assessing the suitability of FADN to become the starting point for a European accounting standard on agriculture.

Use of physiological constraints to identify quantitative design principles for gene expression in yeast adaptation to heat shock

Background: Understanding the relationship between gene expression changes, enzyme activity shifts, and the corresponding physiological adaptive response of organisms to environmental cues is crucial in explaining how cells cope with stress. For example, adaptation of yeast to heat shock involves a characteristic profile of changes to the expression levels of genes coding for enzymes of the glycolytic pathway and some of its branches. The experimental determination of changes in gene expression profiles provides a descriptive picture of the adaptive response to stress. However, it does not explain why a particular profile is selected for any given response. Results: We used mathematical models and analysis of in silico gene expression profiles (GEPs) to understand how changes in gene expression correlate to an efficient response of yeast cells to heat shock. An exhaustive set of GEPs, matched with the corresponding set of enzyme activities, was simulated and analyzed. The effectiveness of each profile in the response to heat shock was evaluated according to relevant physiological and functional criteria. The small subset of GEPs that lead to effective physiological responses after heat shock was identified as the result of the tuning of several evolutionary criteria. The experimentally observed transcriptional changes in response to heat shock belong to this set and can be explained by quantitative design principles at the physiological level that ultimately constrain changes in gene expression. Conclusion: Our theoretical approach suggests a method for understanding the combined effect of changes in the expression of multiple genes on the activity of metabolic pathways, and consequently on the adaptation of cellular metabolism to heat shock. This method identifies quantitative design principles that facilitate understating the response of the cell to stress.

The drive for quality - the impact on accounting in the wine industry

There is a substancial literature on the accounting procedures needed to trackdown the costs of quality control and quality failure. In a drive for improved quality the changes in the process of production or service delivery will also give rise to new accounting needs. In this article we take one example of an industry, wine production, where in most countries there has been a movement towards expanding higher quality production. We report on interviews with wine producers in the US, Australia, Canada, New Zealand and Spain, and identify avariety of ways in which a more sophisticated approach to accounting has become necessary as a result of the drive for quality.

New opportunities for farm accounting

There is a gap between the importance given to accounting and the low level of bookkeeping and accounting practice in the agricultural sector. Current general accounting rules do not adapt very well to the particularities of farming and are difficult and expensive to implement. The Farm Accountancy Data Network (FADN) and IASC's Proposed International Accounting Standard on Agriculture (PIASA) could be key elements to improve the use of accounting in European farms. The PIASA provides a strong conceptual framework but might need further instruments for its implementation in practice. FADN is an experienced network that has elaborated very detailed farm accounting procedures. Empirical data indicate that current FADN reports are already considered useful by farmers for different purposes. Some changes in the FADN procedures are suggested, while some aspects of FADN are worthwhile for the future IAS on agriculture.

Choosing how to choose: self-stable majority rules and constitutions

Constitutional arrangements affect the decisions made by a society. We study how this effect leads to preferences of citizens over constitutions; and ultimately how this has a feedback that determines which constitutions can survive in a given society. Constitutions are stylized here, to consist of a voting rule for ordinary business and possibly different voting rule for making changes to the constitution. We deffine an equilibrium notion for constitutions, called self-stability, whereby under the rules of a self-stable constitution, the society would not vote to change the constitution. We argue that only self-stable constitutions will endure. We prove that self-stable constitutions always exist, but that most constitutions (even very prominent ones) may not be self-stable for some societies. We show that constitutions where the voting rule used to amend the constitution is the same as the voting rule used for ordinary business are dangerously simplistic, and there are (many) societies for which no such constitution is self-stable rule. We conclude with a characterization of the set of self-stable constitutions that use majority rule for ordinary business.

A global view of cross-border migration

This paper evaluates the global welfare impact of observed levels of migration using a quantitativemulti-sector model of the world economy calibrated to aggregate and firm-level data.Our framework features cross-country labor productivity differences, international trade, remittances,and a heterogeneous workforce. We compare welfare under the observed levels ofmigration to a no-migration counterfactual. In the long run, natives in countries that receiveda lot of migration -such as Canada or Australia- are better o due to greater product varietyavailable in consumption and as intermediate inputs. In the short run the impact of migrationon average welfare in these countries is close to zero, while the skilled and unskilled nativestend to experience welfare changes of opposite signs. The remaining natives in countries withlarge emigration flows -such as Jamaica or El Salvador- are also better off due to migration,but for a different reason: remittances. The welfare impact of observed levels of migration issubstantial, at about 5 to 10% for the main receiving countries and about 10% in countries withlarge incoming remittances. Our results are robust to accounting for imperfect transferabilityof skills, selection into migration, and imperfect substitution between natives and immigrants.

Debating as a classroom tool for adapting learning outcomes to the European higher education area

The creation of the European Higher Education Area has meant a number of significant changes to the educational structures of the university community. In particular, the new system of European credits has generated the need for innovation in the design of curricula and teaching methods. In this paper, we propose debating as a classroom tool that can help fulfill these objectives by promoting an active student role in learning. To demonstrate the potential of this tool, a classroom experiment was conducted in a bachelor’s degree course in Industrial Economics -Regulation and Competition-, involving a case study in competition policy and incorporating the techniques of a conventional debate -presentation of standpoints, turns, right to reply and summing up-. The experiment yielded gains in student attainment and positive assessments of the subject. In conclusion, the incorporation of debating activities helps students to acquire the skills, be they general or specific, required to graduate successfully in Economics.

Del papel a la pantalla y del aula a la nube: ideas para dinamizar la expresión escrita en secundaria = From paper to the screen and from the classroom to the cloud: ideas to energise written expression at secondary level

The spread of sociocultural focuses and critical literacy studies, which offer an holistic perspective on communicative skills, has reached our country at a time when the commonest environment for writing is the internet, and information technologies have transformed writing with new channels, genres, forms of preparation and languages. Thanks to these changes, educational programmes now include new concepts of literacy related to knowledge and the use of digital environments. This paper explores the impact of introducing these new communicative environments to teaching written expression at secondary level and puts forward some ideas to link learning how to write to present communicative contexts and established practices. Without forgetting the achievements of recent decades, we need to bring about a series of changes to bring new learned writing practices to class and leave behind others we had championed as necessary when the goal was to move beyond exclusively linguistic or grammatical approaches

Identificació de components inclusius en alguns centres escolars d'educació infantil i primària de la comarca d'Osona

The present essay –which is a pilot study conceived to continue the research in depth in the future- is based in a comparative analysis of educational practice between five different primary and pre-school teaching centres in Osona and the educational practice in inclusive educational centres. The essay introduces the objectives of the research and the theoretical and conceptual framework in which it is based (chapter 1) in relation with the main themes and expressions which are the purpose of the study: comprensivity, inclusive school and inclusive practice. The theoretical framework is linked to the principal regulations applied in our context. The study describes the instruments and procedure analysis describes the instruments and procedure analysis which have been designed and used for a qualitative methodological approach, together with the data obtained from the analysis of five teaching centres (chapter 2). The results from the research show that the practice done in the analised schools are not totally comparable to the ones in the inclusive environment. Notwithsanding, there are some similar points, although not totally coincident, like the fact that either the analysed schools or the ones with an inclusive approach show availability and interest in improving integration of all the pupils in the school, also the teachers work together in some aspects like, evaluation of pupils with special needs, objectives and contents and activities fort he specific kind of pupils with special needs parents and the majority of the analyzed schools, like those fallowing inclusive educational approaches, try the pupils with special needs to develop their acquisition within the ordinary class with adapted material. I think, these verifications, some of them close to inclusive educational practice, could constitute a starting point to analyse our model, in order to offer a common curriculum that could respect the different styles and rhythms of acquisition of all the pupils, so that promoting a more flexible and open schooling. In conclusion, the results of this analysis, although dues to its limits, they can not be generalized, they can help to find the necessary changes to bet for a qualitative education in a school for everyone.

El Sistema de financiación de las comunidades autónomas de régimen común: un análisis crítico y algunas propuestas de reforma

We identify a number of elements of the current Spanish system of regional financing that do not conform satisfactorily to the principles of equity, autonomy and efficiency that should inspire its design. Our main conclusion is that although the system presents a series of shortcomings that would require an in-depth reform, its basic focus on the equalization of the service provision capacity of all regional governments should be preserved because it is in accordance with the constitutional guarantee of equal rights for all citizens and with notions of horizontal equity that are widely shared in our country. In fact, the main shortcoming of the system is, in our opinion, that it does not fully guarantee such equality in practice. Additional weaknesses of the system are its lack of transparency, the absence of mechanisms to maintain vertical equilibrium across the different levels of the administration and a significant deficit of fiscal autonomy and responsibility on the pa

Avaluació ambiental de la recollida de residus municipals de Sant Boi de Llobregat

La gestió dels residus municipals ha d’avançar cap a la sostenibilitat per tal de poder fer front al gran volum de residus que es generen actualment i no malmetre el medi ambient. Aquest fet motiva a l’elaboració d’aquest projecte que es centra en l’anàlisi del procés de recollida dels residus municipals. L’estudi realitza en primer lloc una avaluació ambiental de la recollida global i una avaluació ambiental específica de la recollida de la fracció Resta mitjançant el programari SIMUR (desenvolupada per l’Agència d’Ecologia Urbana de Barcelona). Amb aquesta eina de simulació de models de gestió de residus municipal es calcula el balanç de massa, el balanç energètic, el balanç d’emissions i el balanç econòmic del procés de recollida. La metodologia per al desenvolupament de la segona fase del projecte es basa en la realització de treball de camp per al disseny de taules descriptives dels circuits de recollida de la fracció Resta, que permeten comparar-los entre sí i aconseguir l’objectiu d’avaluar l’eficiència dels sistemes de recollida de càrrega lateral i posterior de la fracció. L’assoliment dels objectius permet fer-se una idea de l’estat actual de la recollida dels residus de Sant Boi, identificant-ne els punts forts i febles i plantejant propostes de millora encarades a aconseguir una futura generació i recollida de residus més respectuosa amb l’entorn.

Immigration and Firm Growth: Evidence from Spanish cities

This article analyses the effect of immigration flows on the growth and efficiency of manufacturing firms in Spanish cities. To date, most studies have tended to focus on the effect immigrants have on labour markets at an aggregate level. Here, however, we undertake an exhaustive analysis at the firm level and report conclusive empirical findings. Ten years ago, Spain began to register massive immigration flows, concentrated above all on its most dynamic and advanced regions. Here, therefore, rather than focusing on the impact this has had on Spain’s labour market (changes to the skill structure of the workforce, increase in labour supply, the displacement of native workers, etc.), we examine the arrival of immigrants in terms of the changes this has meant to the structure of the country’s cities and their amenities. Thus, we argue that the impact of immigration on firm performance should not only be considered in terms of the labour market, but also in terms of how a city’s amenities can affect the performance of firms. Employing a panel data methodology, we show that the increasing pressure brought to bear by immigrants has a positive effect on the evolution of labour productivity and wages and a negative effect on the job evolution of these manufacturing firms. In addition, both small and new firms are more sensitive to the pressures of such immigrant inflows, while foreign market oriented firms report higher productivity levels and a less marked impact of immigration than their counterparts. In this paper, we also present a set of instruments to correct the endogeneity bias, which confirms the effect of local immigration flows on the performance of manufacturing firms.

Traduir la Terra Mitjana: la traducció de referents culturals i jocs de paraules en "El Senyor dels anells"

RESUM: En aquest treball de recerca s’han analitzat els referents culturals i els jocs de paraules que apareixen en l’obra El senyor dels anells. Com a reflexió inicial em baso en la hipòtesi que la caracterització de hòbbits, ents i homes, tres races que apareixen en la Terra Mitjana, el món secundari creat per Tolkien, es nodreix, a banda d’altres elements, de jocs de paraules i referents culturals britànics. És fonamental que aquesta afirmació sigui tinguda en compte en l’acte de traducció per respectar la intenció de J. R. R. Tolkien, que en aquesta obra buscava també la creació d’una mitologia britànica versemblant, com si de veritat la Terra Mitjana hagués constituït el passat real del nostre planeta amb els avantpassats britànics com a protagonistes. La composició d’aquest estudi es divideix en: (1) característiques de la literatura fantàstica; (2) aspectes relacionats amb l’autor des de dues vessants: l’una com a acadèmic i l’altra com a escriptor i creador; (3) teoria de la traducció de referents culturals i de jocs de paraules; i (4) corpus de 144 termes extrets del text de sortida analitzats i traduïts a partir de fitxes de traducció. Puc concloure que s’ha demostrat la hipòtesi que em plantejava: els referents culturals i els jocs de paraules són recursos actius en El senyor dels anells i una bona anàlisi d’aquests camps és pertinent per comprendre la magnitud de l’imaginari de J. R. R. Tolkien i realitzar una traducció respectuosa amb la intencionalitat de l’autor. El senyor dels anells és una fairy-story, una obra de fantasia, una fugida de la realitat consensuada (Tolkien no s’amaga d’aquesta fugida i la veu positiva) en què els elements propis del món primari (la cultura britànica i comunitats antigues com l’anglosaxona, la celta o l’escandinava) i del món secundari (els personatges que habiten la Terra Mitjana en el marc temporal de la Tercera Edat) funcionen d’acord amb els principis dels dos móns. Considero que el procés seguit tant en la metodologia, com en l’elaboració dels continguts, com en la traducció dels termes analitzats a través de les fitxes és positiu i útil. Aquesta sistematització del procés i el resultat final poden ser rellevants per a la comunitat traductora, tant per al futur traductor com per al professional.

La formació permanent en el context de l'Espai Europeu de la Formació Permanent

La importància de la formació permanent és indiscutible en qualsevol context laboral i molt especialment en les actuals circumstàncies de crisi econòmica mundial. Però en l'actual espai europeu d'educació superior (EEES), les tendències i els plans de formació contínua adquireixen una dimensió global, que supera o, millor dit, hauria de superar els plantejaments reduccionistes. Per això, la construcció i el desenvolupament de l'espai europeu de formació permanent, EEFP (Comissió de les Comunitats Europees, 2001a), ha d'entendre's com un procés que està immers en un teixit més ampli. Es tracta d'una acció en xarxa on és necessària la implicació de molts agents actius professionals i on la convergència, el reconeixement i la cohesió han de ser els seus màxims elements qualitatius

Canvis ambientals i relacions tròfiques en rius mediterranis

Els rius i rieres mediterranis són ecosistemes que es caracteritzen per fortes oscil•lacions de cabal i temperatura al llarg de l’any. Aquestes oscil•lacions provoquen canvis ambientals en l'hàbitat i en els recursos que afecten directament o indirecta la biota que habita aquests ecosistemes, la qual, per tant, ha de presentar adaptacions a aquestes oscil•lacions ambientals. L'escenari actual de canvi climàtic preveu una intensificació dels fenòmens de sequera i augment de temperatura. Entendre com la biota dels rius respon a aquestes fluctuacions és de gran importància per poder anticipar les respostes d'aquests sistemes als imminents canvis ambientals així com per gestionar adequadament els recursos hídrics en un futur. Els objectius principals d'aquesta tesi eren: caracteritzar estructural i funcionalment dues rieres intermitents mediterrànies al llarg dels diferents períodes característics del cicle anual i veure els efectes d'un augment de la sequera; veure com aquests efectes podien afectar l'ecosistema ripari circumdant i establir com diferències en la qualitat de la matèria orgànica derivades del canvi climàtic pot afectar el fitness i desenvolupament dels invertebrats. Aquests objectius s'han pogut complir només parcialment, ja que adversitats climàtiques van impedir finalitzar amb èxit la manipulació del cabal al camp i la resolució d'algunes dades no ha estat prou bona com per aplicar els models corresponents. Aquests contratemps s'han solucionat amb la incorporació de dos nous experiments (un encara s'ha de realitzar), fet que ha fet enlentir la finalització de la tesi.