La valoración de las existencias en el nuevo Plan General de Contabilidad y su comparativa con la normativa precedente

La valoración de las existencias es uno de los aspectos más problemáticos que tienen las empresas a la hora de presentar sus estados contables. La distinta normativa existente, las variantes que suscita y la complejidad de su interpretación conlleva a valoraciones distintas para las diferentes clases de existencias, afectando a los informes contables y consecuentemente a la toma de decisiones de los responsables empresariales. El acercamiento de las normas contables españolas a las Normas Internacionales de Contabilidad/Normas Internacionales de Información Financiera (NIC/NIIF) puede hacer que aparentemente la diversidad en las valoraciones sea menor. En este artículo queremos presentar la nueva normativa contable española emanada por el Plan General de Contabilidad de 2007 y las semejanzas y diferencias con las NIC/NIIF en todos sus apartados

Kontabilitate plan orokor berriaren kontzeptu-esparrua

[EU] Kontabilitate Plan Orokorrak aldaketa sakon bat izan du. Aldaketa horien artean lehena, kontabilitatearen oinarria den Kontzeptu-Esparrua da. Kontabilitatearen Kontzeptu-Esparruak, kontabilitatearen oinarriak ezartzen ditu. Bertan adierazten dira kontabilitatearen helburua zein den, hori lortzeko betebeharrak, printzipioak, osagaiak eta erregistro eta balioespen irizpideak. Lehen zati hau ondo ulertzen ez bada, kontabilitateak zentzurik ez daukala esan genezake.

La contabilización del impuesto sobre beneficios en el nuevo Plan General de Contabilidad

Tras varias décadas de armonización contable de mínimos mediante la incorporación de las Directivas Comunitarias a cada legislación nacional, la estrategia actual de la Unión Europea de adoptar las normas emitidas por el Consejo Internacional de Normas de Información Financiera (IASB por sus siglas en inglés) y de hacer obligatoria su aplicación a las cuentas consolidadas de las empresas cotizadas para los ejercicios iniciados a partir de 2005, ha traído como consecuencia la necesidad de someter la legislación mercantil y contable en España a una reforma que, en sus principios fundamentales, culminó en 2007. En este artículo revisamos el tratamiento de uno de los aspectos que ha supuesto más modificaciones conceptuales en su contabilización, el impuesto de sociedades, tal como deberá ser reflejado en las cuentas que se preparen sobre los ejercicios iniciados a partir del 1 de enero de 2008.

A Biogeographic Assessment off North/Central California: To Support the Joint Management Plan Review for Cordell Bank, Gulf of the Farallones, and Monterey Bay National Marine Sanctuaries: Phase I - Marine Fishes, Birds and Mammals.

In the spring of 2001, NOAA’s National Marine Sanctuary Program (NMSP) and National Centers for Coastal Ocean Science (NCCOS), in consultation with the National Marine Fisheries Service (NMFS), launched a 24-month effort to define and assess biogeographic patterns of selected marine species found within and adjacent to the boundaries of three west coast National Marine Sanctuaries. These sanctuaries, Monterey Bay, Gulf of the Farallones, and Cordell Bank are conducting a joint review process to update sanctuary management plans. The management plans for these sanctuaries have not been updated for over ten years and the status of the natural resources and their management issues in and around the sanctuaries may have changed. In addition, significant accomplishments in research and resource assessments have been made within the region. Thus, it is important to incorporate new and expanding knowledge into the revised management plans for these Sanctuaries.

DADAISM Project Plan

The DADAISM project brings together researchers from the diverse fields of archaeology, human computer interaction, image processing, image search and retrieval, and text mining to create a rich interactive system to address the problems of researchers finding images relevant to their research. In the age of digital photography, thousands of images are taken of archaeological artefacts. These images could help archaeologists enormously in their tasks of classification and identification if they could be related to one another effectively. They would yield many new insights on a range of archaeological problems. However, these images are currently greatly underutilized for two key reasons. Firstly, the current paradigm for interaction with image collections is basic keyword search or, at best, simple faceted search. Secondly, even if these interactions are possible, the metadata related to the majority of images of archaeological artefacts is scarce in information relating to the content of the image and the nature of the artefact, and is time intensive to enter manually. DADAISM will transform the way in which archaeologists interact with online image collections. It will deploy user-centred design methodologies to create an interactive system that goes well beyond current systems for working with images, and will support archaeologists’ tasks of finding, organising, relating and labelling images as well as other relevant sources of information such as grey literature documents.

MIRACLE Project Plan

Social scientists have used agent-based models (ABMs) to explore the interaction and feedbacks among social agents and their environments. The bottom-up structure of ABMs enables simulation and investigation of complex systems and their emergent behaviour with a high level of detail; however the stochastic nature and potential combinations of parameters of such models create large non-linear multidimensional “big data,” which are difficult to analyze using traditional statistical methods. Our proposed project seeks to address this challenge by developing algorithms and web-based analysis and visualization tools that provide automated means of discovering complex relationships among variables. The tools will enable modellers to easily manage, analyze, visualize, and compare their output data, and will provide stakeholders, policy makers and the general public with intuitive web interfaces to explore, interact with and provide feedback on otherwise difficult-to-understand models.

Channel Islands Deep Water Monitoring Plan Development Workshop Report April 26-27, 2005 University of California, Santa Barbara

In 2003, twelve marine protected areas were established in state waters (0-3 nmi) surrounding the Channel Islands. NOAA is considering extending this network (3-6 nmi) into deeper waters of the Channel Islands National Marine Sanctuary (CINMS). In order for effective long-term management of the deep water reserves to occur, a well-structured monitoring program is required to assess effectiveness. The CINMS and the National Marine Sanctuary Program (NMSP) hosted a 2-day workshop in April 2005 to develop a monitoring plan for the proposed federal marine reserves in that sanctuary. Conducted at the University of California at Santa Barbara, participants included scientists from academic, state, federal, and private research institutions. Workshop participants developed project ideas that could answer priority questions posed by the NMSP. This workshop report will be used to develop a monitoring plan for the reserves. (PDF contains 47 pages.)

Pre-Cruise Plan N.B. Scofield Cruise 66-S-6

(PDF contains 1 page.)

Scenario planning workshop plan

Planning a scenario planning workshop

Stream Initiative: achievements under the work plan for 2003-2004

(PDF contains 3 pages)

STREAM Initiative: Stream work plan 2004-2005 deliverables

(PDF contains 2 pages)

Community Fisheries Development Office (CFDO) strategic plan, January 2004

In October 2000 the government of Cambodia announced a major change in fisheries management policy. The core elements of the new policy are the reduction of fishing lot concession areas by 56%, the broader participation of fishing communities in the management of fisheries and a focus on the efficient, sustainable and equitable use of the living aquatic resources. To facilitate the establishment and development of the Community Fisheries, support and monitor their activities, the Department of Fisheries was authorized1 to establish a Community Fisheries Development Office (CFDO). (Pdf contains 19 pages).

Pre-Cruise Plan: Cruise 64-S-3 - Albacore Survey

(PDF contains 4 pages.)