Ad-Pay: Programa de control de bons d'hores

Sistema de fidelització de clients mitjançant bons d’hores que el client anirà recarregant i del que se li descomptaran les feines que se li vagin fent. També ha d’ajudar a assegurar-se el cobrament de les feines realitzades. L’aplicació és capaç de mantenir una cartera de clients amb el seu saldo de bons, fer les imposicions de diners i introduir els albarans de les feines produïdes. També mostra dades interessants perquè el gerent de l’empresa client pugui treure les estadístiques necessàries per explotar al màxim la capacitat de la seva empresa.

¿Cisne negro o pollo del montón? El déficit fiscal catalán en perspectiva

En esta nota se cuestiona la tesis de que el déficit fiscal de Catalunya es mucho mayor que el que registran otras regiones con niveles similares de renta relativa en los países de nuestro entorno. Cataluña encaja perfectamente en el patrón de redistribución territorial que se observa en Estados Unidos cuando abstraemos del tamaño de la Administración Central y trabajamos con el gasto que ''vuelve'' a cada territorio por euro o dolar de impuestos soportados. Esto hace muy difícil pensar que el saldo fiscal catalán pueda ser muy inferior al que presentan las regiones ricas de los países de Europa continental, que generalmente cuentan con sectores públicos mayores y mucho más redistributivos que el norteamericano.

A territorial model of commuting in Catalonia, 1986-1996

Commuting consists in the fact that an important fraction of workers in developed countries do not reside close to their workplaces but at long distances from them, so they have to travel to their jobs and then back home daily. Although most workers hold a job in the same municipality where they live or in a neighbouring one, an important fraction of workers face long daily trips to get to their workplace and then back home.Even if we divide Catalonia (Spain) in small aggregations of municipalities, trying to make them as close to local labour markets as possible, we will find out that some of them have a positive commuting balance, attracting many workers from other areas and providing local jobs for almost all their resident workers. On the other side, other zones seem to be mostly residential, so an important fraction of their resident workers hold jobs in different local labour markets. Which variables influence an area¿s role as an attraction pole or a residential zone? In previous papers (Artís et al, 1998a, 2000; Romaní, 1999) we have brought out the main individual variables that influence commuting by analysing a sample of Catalan workers and their commuting decisions. In this paper we perform an analysis of the territorial variables that influence commuting, using data for aggregate commuting flows in Catalonia from the 1991 and 1996 Spanish Population Censuses.These variables influence commuting in two different ways: a zone with a dense, welldeveloped economical structure will have a high density of jobs. Work demand cannot be fulfilled with resident workers, so it spills over local boundaries. On the other side, this economical activity has a series of side-effects like pollution, congestion or high land prices which make these areas less desirable to live in. Workers who can afford it may prefer to live in less populated, less congested zones, where they can find cheaper land, larger homes and a better quality of life. The penalty of this decision is an increased commuting time. Our aim in this paper is to highlight the influence of local economical structure and amenities endowment in the workplace-residence location decision. A place-to-place logit commuting models is estimated for 1991 and 1996 in order to find the economical and amenities variables with higher influence in commuting decisions. From these models, we can outline a first approximation to the evolution of these variables in the 1986-1996 period. Data have been obtained from aggregate flow travel-matrix from the 1986, 1991 and 1996 Spanish Population Censuses

A territorial model of commuting in Catalonia, 1986-1996

Commuting consists in the fact that an important fraction of workers in developed countries do not reside close to their workplaces but at long distances from them, so they have to travel to their jobs and then back home daily. Although most workers hold a job in the same municipality where they live or in a neighbouring one, an important fraction of workers face long daily trips to get to their workplace and then back home.Even if we divide Catalonia (Spain) in small aggregations of municipalities, trying to make them as close to local labour markets as possible, we will find out that some of them have a positive commuting balance, attracting many workers from other areas and providing local jobs for almost all their resident workers. On the other side, other zones seem to be mostly residential, so an important fraction of their resident workers hold jobs in different local labour markets. Which variables influence an area¿s role as an attraction pole or a residential zone? In previous papers (Artís et al, 1998a, 2000; Romaní, 1999) we have brought out the main individual variables that influence commuting by analysing a sample of Catalan workers and their commuting decisions. In this paper we perform an analysis of the territorial variables that influence commuting, using data for aggregate commuting flows in Catalonia from the 1991 and 1996 Spanish Population Censuses.These variables influence commuting in two different ways: a zone with a dense, welldeveloped economical structure will have a high density of jobs. Work demand cannot be fulfilled with resident workers, so it spills over local boundaries. On the other side, this economical activity has a series of side-effects like pollution, congestion or high land prices which make these areas less desirable to live in. Workers who can afford it may prefer to live in less populated, less congested zones, where they can find cheaper land, larger homes and a better quality of life. The penalty of this decision is an increased commuting time. Our aim in this paper is to highlight the influence of local economical structure and amenities endowment in the workplace-residence location decision. A place-to-place logit commuting models is estimated for 1991 and 1996 in order to find the economical and amenities variables with higher influence in commuting decisions. From these models, we can outline a first approximation to the evolution of these variables in the 1986-1996 period. Data have been obtained from aggregate flow travel-matrix from the 1986, 1991 and 1996 Spanish Population Censuses

Aplicación práctica del estado total de cambios en el Patrimonio neto

Las cuentas anuales del Plan General de Contabilidad (PGC07) incluyen un nuevo estado contable, que deben presentar todas las empresas, denominado Estado de Cambios en el Patrimonio Neto (ECPN) integrado por dos documentos: el Estado de Ingresos y Gastos Reconocidos (EIGR) y el Estado Total de Cambios en el Patrimonio Neto (ETCPN). En este trabajo se desarrolla el estudio del segundo documento que nos informa de todos los cambios habidos en el patrimonio neto derivados del saldo total del EIGR, las variaciones originadas en el patrimonlo neto por operaciones con 105 socios las restantes variaciones que se produzcan en el patrimonlo neto (como la distribucion del resultado); y 105 ajustes al patrimonio neto debidos a cambios en critenos contables y correcciones de errores En consecuencia, el presente articulo centra su atencion en reflejar las diferentes variaciones de patrimonio neto, producidas en la empresa en el transcurso de tres ejercicios economicos para dar la correspondlente informacion de la riqueza y garantia empresarial en estos tres ejercicios.