Disclosure of Intangible Assets: an Empirical Study of Financial Corporations in the Iberian Peninsula

The purpose of this paper is to analyse, firstly, to what extent intangible assets in the consolidated accounts of seven Portuguese banks and seven Spanish banks between 2006 and 2009 are disclosed and, secondly, to analyse what the most influential factors are in the above mentioned disclosure. In order to do this, before reviewing the existing literature and on the basis of other studies on this topic, a disclosure index has been created based on the requirements related to the intangible assets as stated in IAS 38. Then, two statistical analyses have been made: a univariate one for each of the explanatory variables and a multivariate one, in which all variables have been analysed. Both analyses led to the conclusion that the disclosure index of intangible assets is 0.96, where the bank dimension and the internationalization degree are the variables that are considered explanatory of the variation of the disclosure index in the regression analysis.

Magma flow, exsolution processes and rock metasomatism in the Great Messejana-Plasencia dyke (Iberian Peninsula)

Magma flow in dykes is still not well understood; some reported magnetic fabrics are contradictory and the potential effects of exsolution and metasomatism processes on the magnetic properties are issues open to debate. Therefore, a long dyke made of segments with different thickness, which record distinct degrees of metasomatism, the Messejana-Plasencia dyke (MPD), was studied. Oriented dolerite samples were collected along several cross-sections and characterized by means of microscopy and magnetic analyses. The results obtained show that the effects of metasomatism on rock mineralogy are important, and that the metasomatic processes can greatly influence anisotropy degree and mean susceptibility only when rocks are strongly affected by metasomatism. Petrography, scanning electron microscopy (SEM) and bulk magnetic analyses show a high-temperature oxidation-exsolution event, experienced by the very early Ti-spinels, during the early stages of magma cooling, which was mostly observed in central domains of the thick dyke segments. Exsolution reduced the grain size of the magnetic carrier (multidomain to single domain transformation), thus producing composite fabrics involving inverse fabrics. These are likely responsible for a significant number of the 'abnormal' fabrics, which make the interpretation of magma flow much more complex. By choosing to use only the 'normal' fabric for magma flow determination, we have reduced by 50 per cent the number of relevant sites. In these sites, the imbrication angle of the magnetic foliation relative to dyke wall strongly suggests flow with end-members indicating vertical-dominated flow (seven sites) and horizontal-dominated flow (three sites).

Moisture recycling in the Iberian Peninsula from a regional climate simulation: spatiotemporal analysis and impact on the precipitation regime

The contribution of the evapotranspiration from a certain region to the precipitation over the same area is referred to as water recycling. In this paper, we explore the spatiotemporal links between the recycling mechanism and the Iberian rainfall regime. We use a 9 km resolution Weather Research and Forecasting simulation of 18 years (1990-2007) to compute local and regional recycling ratios over Iberia, at the monthly scale, through both an analytical and a numerical recycling model. In contrast to coastal areas, the interior of Iberia experiences a relative maximum of precipitation in spring, suggesting a prominent role of land-atmosphere interactions on the inland precipitation regime during this period of the year. Local recycling ratios are the highest in spring and early summer, coinciding with those areas where this spring peak of rainfall represents the absolute maximum in the annual cycle. This confirms that recycling processes are crucial to explain the Iberian spring precipitation, particularly over the eastern and northeastern sectors. Average monthly recycling values range from 0.04 in December to 0.14 in June according to the numerical model and from 0.03 in December to 0.07 in May according to the analytical procedure. Our analysis shows that the highest values of recycling are limited by the coexistence of two necessary mechanisms: (1) the availability of sufficient soil moisture and (2) the occurrence of appropriate synoptic configurations favoring the development of convective regimes. The analyzed surplus of rainfall in spring has a critical impact on agriculture over large semiarid regions of the interior of Iberia.

Iberian peninsula ecosystem carbon fluxes: a model-data integration study

Dissertação apresentada para obtenção do Grau de Doutor em Engenharia do Ambiente pela Universidade Nova de Lisboa,Faculdade de Ciências e Tecnologia

Impacts of climate change scenarios on terrestrial productivity and biomass for energy in the Iberian Peninsula: assessment through the JSBACH model

Dissertação para obtenção do Grau de Mestre em Engenharia do Ambiente, Perfil de Gestão e Sistemas Ambientais

The Evolution of Population Distribution on the Iberian Peninsula: A Transnational Approach (1877–2001)

Surpassing the national perspective usually adopted, the authors confirmed the existence of a pattern of population distribution common to the whole Iberian Peninsula in the long run. This pattern is clearly associated with geographical factors. These variables seem to have more weight in explaining changes between 1877/78 and 1940 than in the period from 1940 to 2001. The observation of the cross-border region has shown that proximity to the frontier has not generated any distinct pattern of population density on either side of the boundary line. The spatial coherence of the observed phenomena throughout the Peninsula and of its evolution, independent of the border between states, reinforces the importance of geographic factors in their explanation. At the same time, this verification opens up new issues related to the effect of national political and economic policies.

Early holocenic and historic mtDNA african signatures in the iberian peninsula: The andalusian region as a paradigm

Determining the timing, identity and direction of migrations in the Mediterranean Basin, the role of "migratory routes" in and among regions of Africa, Europe and Asia, and the effects of sex-specific behaviors of population movements have important implications for our understanding of the present human genetic diversity. A crucial component of the Mediterranean world is its westernmost region. Clear features of transcontinental ancient contacts between North African and Iberian populations surrounding the maritime region of Gibraltar Strait have been identified from archeological data. The attempt to discern origin and dates of migration between close geographically related regions has been a challenge in the field of uniparental-based population genetics. Mitochondrial DNA (mtDNA) studies have been focused on surveying the H1, H3 and V lineages when trying to ascertain north-south migrations, and U6 and L in the opposite direction, assuming that those lineages are good proxies for the ancestry of each side of the Mediterranean. To this end, in the present work we have screened entire mtDNA sequences belonging to U6, M1 and L haplogroups in Andalusians--from Huelva and Granada provinces--and Moroccan Berbers. We present here pioneer data and interpretations on the role of NW Africa and the Iberian Peninsula regarding the time of origin, number of founders and expansion directions of these specific markers. The estimated entrance of the North African U6 lineages into Iberia at 10 ky correlates well with other L African clades, indicating that U6 and some L lineages moved together from Africa to Iberia in the Early Holocene. Still, founder analysis highlights that the high sharing of lineages between North Africa and Iberia results from a complex process continued through time, impairing simplistic interpretations. In particular, our work supports the existence of an ancient, frequently denied, bridge connecting the Maghreb and Andalusia.

Temporal variability and trends of the downward solar radiation over Europe during the 20th century, with regional focus in the dimming/brightening phenomena on the Iberian Peninsula

Proyecto de investigación elaborado a partir de una estancia en el Institute for Atmospheric and Climate Science, a Alemanya, entre 2010 y 2012. La radiación solar que alcanza la superficie terrestre es un factor clave entre los procesos que controlan el clima de la Tierra, dado el papel que desempeñan en el balance energético y el ciclo hidrológico. Establecer su contribución al cambio climático reciente supone una gran dificultad debido a la complejidad de los procesos implicados, la gran cantidad de información requerida, y la incertidumbre de las bases de datos disponibles en la actualidad. Así, el objetivo principal del proyecto ha consistido en generar una base de datos de insolación incluyendo las series más largas (desde finales del siglo XIX) disponibles en toda Europa. Esta base de datos complementa para nuestro continente el Global Energy Balance Archive (GEBA) que mantiene y gestiona el grupo que ha acogido al receptor de la ayuda postdoctoral, y permite extender espacial (especialmente en países del sur de Europa) y temporalmente las series climáticas disponibles de mediciones de irradiancia solar. Como la insolación es un proxy de la irradiancia solar, el proyecto actual también ha tratado de calibrar de forma exhaustiva ambas variables, a fin de generar una nueva base de datos reconstruida de esta segunda variable que esté disponible desde finales del siglo XIX en Europa. Un segundo objetivo del proyecto ha consistido en continuar trabajando a escala de mayor detalle sobre la Península Ibérica, con el fin de proporcionar una mejor comprensión del fenómeno del “global dimming/brightening” y su impacto en el ciclo hidrológico y balance energético. Finalmente, un tercer objetivo del presente proyecto postdoctoral ha consistido en continuar estudiando los posibles ciclos semanales a gran escala de diferentes variables climáticas, línea de investigación de interés para la detección de posibles efectos de los aerosoles antrópicos en el clima a escalas temporales breves, y consecuentemente estrechamente vinculado al fenómeno del “global dimming/brightening”.

On the spread of the European catfish (Silurus glanis) in the Iberian Peninsula: first record in the Llobregat river basin

The first record of the European catfish (Silurus glanis L. 1758) introduced to the Llobregat river basin (NE Spain) is reported. We captured one individual of this silurid fish species (of a total of 541 fish) in La Baells reservoir on 30 August 2006. Given the low catchability of this fish species, the popularity among some anglers, and old rumours on this introduction, we hypothesize that this species has been present in the reservoir since a few years ago, despite we did not capture it in two previous surveys. The illegal introduction of this and other exotic species to other Iberian river basins should be prevented by the Spanish administration

Botrychium matricariifolium A. Br. ex Koch, una nova espècie per a la flora del massís del Montseny = Botrychium matricariifolium A. Br. ex Koch, a new species for the flora of the Montseny massif (NE Iberian Peninsula)

Nota breu sobre la descripció de Botrychium matricariifolium A. Br. ex Koch al massís del Montseny

A methodology for the classification of convective structures using meteorological radar: Application to heavy rainfall events on the Mediterranean coast of the Iberian Peninsula

During the period 1996-2000, forty-three heavy rainfall events have been detected in the Internal Basins of Catalonia (Northeastern of Spain). Most of these events caused floods and serious damage. This high number leads to the need for a methodology to classify them, on the basis of their surface rainfall distribution, their internal organization and their physical features. The aim of this paper is to show a methodology to analyze systematically the convective structures responsible of those heavy rainfall events on the basis of the information supplied by the meteorological radar. The proposed methodology is as follows. Firstly, the rainfall intensity and the surface rainfall pattern are analyzed on the basis of the raingauge data. Secondly, the convective structures at the lowest level are identified and characterized by using a 2-D algorithm, and the convective cells are identified by using a 3-D procedure that looks for the reflectivity cores in every radar volume. Thirdly, the convective cells (3-D) are associated with the 2-D structures (convective rainfall areas). This methodology has been applied to the 43 heavy rainfall events using the meteorological radar located near Barcelona and the SAIH automatic raingauge network.

Chemical characterization of majolica from 14th-18th century production centers on the Iberian Peninsula: a preliminary neutron activation study

Majolica pottery is one of the most characteristic tableware produced during the Medieval and Renaissance periods. Majolica technology was introduced to the Iberian Peninsula by Islamic artisans during Medieval times, and its production and popularity rapidly spread throughout Spain and eventually to other locations in Europe and the Americas. The prestige and importance of Spanish majolica was very high. Consequently, this ware was imported profusely to the Americas during the Spanish Colonial period. Nowadays, Majolica pottery serves as an important horizon marker at Spanish colonial sites. A preliminary study of Spanish-produced majolica was conducted on a set of 246 samples from the 12 primary majolica production centers on the Iberian Peninsula. The samples were analyzed by neutron activation analysis (NAA), and the resulting data were interpreted using an array of multivariate statistical procedures. Our results show a clear discrimination between different production centers. In some cases, our data allow one to distinguish amongst shards coming from the same production location suggesting different workshops or group of workshops were responsible for production of this pre-industrial pottery.

Climatic and land use changes in the NW of Iberian Peninsula recorded in a 1,500-year record from Lake Sanabria

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

High altitude Chironomidae (Diptera) of Serra da Estrela (Portugal): Additions to the Portuguese and Iberian Peninsula fauna

A Chironomidae (Diptera) fauna list for headwater streams of high altitude areas in Serra da Estrela (Portugal) is presented, doubling the previously established species richness for the region. The findings include 17 new records for Portugal, which represent an increase to 219 species for the Continental Portugal Chironomidae fauna. Two new records were detected for the Iberian Peninsula: one species (Tvetenia duodenaria), and one subgenusPsectrocladius (Mesopsectrocladius); and the presence of the genus Natarsia is confirmed. The last two occurrences correspond to monoespecific taxa of the Palearctic region. However, as taxonomic identification has been based on larval material, instead of pupae, pupal exuviae or imagoes, species level assignment is still uncertain. Key words: Diptera, Chironomidae, high mountain streams, Serra da Estrela, Portugal, Iberian Peninsula. RESUMEN Quironómidos (Diptera, Chironomidae) de alta montaña de la Sierra de Estrela (Portugal) y adiciones a la fauna de Portugal y la Península Ibérica Se presenta una lista de especies de Chironomidae (Diptera) recolectados en los ríos de cabecera de zonas de alta montaña en la Serra da Estrela (Portugal). Con esta aportación se duplica la riqueza de especies regional conocida hasta el momento y se eleva la fauna de quironómidos del Portugal continental a 219 especies. Se incluyen dos nuevas citas para la Península Ibérica, una especie (Tvetenia duodenaria) y un subgéneroPsectrocladius (Mesopsectrocladius), y se confirma la presencia del género Natarsia. En los dos últimos casos se trata de larvas de taxones hasta el momento monoespecíficos en la región paleárctica, pero al no haberse recolectado pupas o adultos no se puede asegurar la identificación específica. Palabras clave: Diptera, Chironomidae, ríos de alta montaña, Serra da Estrela, Portugal,