Economic impact of a new museum on the local economy: "The Gaudí Centre"

In this paper we analyse the economic impact of a new museum (the Gaudí Centre) on the local economy of Reus, a city in the province of Tarragona (southern Catalonia). We use a Keynesian income multiplier model to evaluate the effects of this new cultural venue on local income. In our calculation of the economic impact we distinguish between two phases: the construction phase and the exploitation phase. Our results show the important income impact of this cultural investment on the local economy.

Preserving memories on-line : the exhibition 'Memories of our childhood' and the Catalan Immigration History Museum

Gràcies a la introducció d'Internet, les institucions de la memòria poden anar ara un pas endavant i proporcionar narratives i documentació en línia. La present comunicació intenta descobrir com poden ser utilitzades les memòries en línia basant-se en dues experiències: una exposició de nens de la guerra i un portal d'immigració.

International accounting harmonisation - A comparison of Spain, Sweden and Austria

Despite attempts to secure harmonisation of accounting practice,significant variations in accounting rules and practice continueto arise in European countries, variations which give rise tocompliance costs for multinational companies.Firstly, this paper considers the relevance of internationalaccounting harmonisation for European business. It then proceedsto examine accounting regulation in three countries: Spain, Swedenand Austria, highlighting the key regulatory issues of the 'trueand fair' view requirement and the link between taxation andaccounting. The three countries are selected because of theinteresting contrasts which they provide; these contrasts areexamined in detail in the paper.The work is based upon a series of interviews carried out withleading accounting practitioners in the three countries during1996-97.The paper concludes that there are significant obstacles toaccounting harmonisation in Europe and that there is potentialfor continuing diversity of national accounting practice.

The Great Museum of Egypt

Nou museu devant de les piràmides de Giza (El Cairo).Lloc extraordinari i extraordinàriament difícil.Incorpora protecció/ aprofitament del vent del desert, tempestes de sorra i aigua de pluja