Nota biogr��fica sobre el General Mariano Gamir Ulibarri, Jefe del Cuerpo de Ej��rcito Vasco entre mayo y agosto de 1937. La acompa��a una nota biogr��fica sobre el libro "Relatos y reflexiones de la Guerra de Espa��a", obra de Francisco Ciutat, antiguo Jefe de Estado Mayor del Ej��rcito del Norte de la Rep��blica.

Fecha: >1970 / Unidad de instalaci��n: Carpeta 48 - Expediente 7-2 / N�� de p��g.: 2 (1 mecanografiada, 1 manuscrita)

Copia de la Correspondencia remitida al Administrador Apost��lico de la Di��cesis de Vitoria por un grupo de sacerdotes vascos presos en la Prisi��n de Due��as. Incluye copia de una minuta enviada por el Obispo de Palencia al General Franco, en la que se pide la supresi��n de la prisi��n para los sacerdotes.

Fecha: 26/28-5-1939 (>1970 copia) / Unidad de instalaci��n: Carpeta 45 - Expediente 2-5 / N�� de p��g.: 7 (mecanografiadas)

Copia de cartas remitidas al Obispo de Palencia por los sacerdotes vascos presos en Due��as, y modelos de carta a remitir al General Franco.

Fecha: 26/27-5-1939 / Unidad de instalaci��n: Carpeta 45 - Expediente 2-8 / N�� de p��g.: 4 (mecanografiadas)

The Panamal Canal: general information

Leonard Carpenter Panama Canal Collection. Photographs: Dredging, Soldiers, and Ships. [Box 1] from the Special Collections & Area Studies Department, George A. Smathers Libraries, University of Florida. (1 pamphlet; 15 pages)

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<���> 1������������������������������������������������������ ������������������������������������(IUTAM)���������(Gen-eral Assembly)������������������������������������IUTAM���������������������.���������������IUTAM���������������������(���5���)���������������������.���������������������������������������������������������������������5���������������,������������������������������4���������(���������,���������,������������������).������,���������IUTAM

Coronica general de Espana que recopilaba el maestro Florian de Ocampo, coronista del Rey nuestro senor Don Felipe II

Florian de Ocampo, religioso e escritor espanhol, nasceu em Zamora entre os anos de 1490 e 1499 e morreu na mesma cidade, entre 1555 e 1559. Foi no meado cronista-real, em 1539, cargo que lhe permitiu reunir o material e dar continuidade �� obra ���Coronica general de Espana��� que j�� havia iniciado por conta pr��pria. Continuada por Ambr��sio de Morales a partir do volume tr��s desta cole����o, o titulo da obra �� alterado nos volumes nove e dez para ���Livro de las antiguedades de las ciudades de Espana���. Ambr��sio de Morales, historiador espanhol nasceu em 1513 e morreu em 1591, na cidade de C��rdoba. Estudou na Universidade de Alcal��, onde lecionou Ret��rica, manifestando a�� seu interesse pelos estudos hist��ricos. Foi nomeado, em 1563, cronista-mor dando continuidade �� obra Coronica general de Espana, publicando em 1574 o seu primeiro volume. Na obra ���Coronica General de Espana���, Ocampo se propunha a narrar com certa unidade a hist��ria da Espanha. Planejada em oitenta volumes, foram publicados apenas cinco: quatro em Zamora, em 1543 e um em Medina, em 1553. Nesta edi����o os dois primeiros volumes foram reunidos. Palau considera-a uma obra fabulosa sobre as origens dos espanh��is e da Espanha. Segundo Brunet, esta obra teve algumas reimpress��es com not��veis adi����es em Medina dei Campo, em 1553, em Alcal��, em 1578, e em Madri no per��odo de 1791 e 1792, em dez volumes.

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

La valoraci��n de las existencias es uno de los aspectos m��s problem��ticos 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 interpretaci��n 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 espa��olas a las Normas Internacionales de Contabilidad/Normas Internacionales de Informaci��n Financiera (NIC/NIIF) puede hacer que aparentemente la diversidad en las valoraciones sea menor. En este art��culo queremos presentar la nueva normativa contable espa��ola emanada por el Plan General de Contabilidad de 2007 y las semejanzas y diferencias con las NIC/NIIF en todos sus apartados

La contabilizaci��n del impuesto sobre beneficios en el nuevo Plan General de Contabilidad

Tras varias d��cadas de armonizaci��n contable de m��nimos mediante la incorporaci��n de las Directivas Comunitarias a cada legislaci��n nacional, la estrategia actual de la Uni��n Europea de adoptar las normas emitidas por el Consejo Internacional de Normas de Informaci��n Financiera (IASB por sus siglas en ingl��s) y de hacer obligatoria su aplicaci��n a las cuentas consolidadas de las empresas cotizadas para los ejercicios iniciados a partir de 2005, ha tra��do como consecuencia la necesidad de someter la legislaci��n mercantil y contable en Espa��a a una reforma que, en sus principios fundamentales, culmin�� en 2007. En este art��culo revisamos el tratamiento de uno de los aspectos que ha supuesto m��s modificaciones conceptuales en su contabilizaci��n, el impuesto de sociedades, tal como deber�� ser reflejado en las cuentas que se preparen sobre los ejercicios iniciados a partir del 1 de enero de 2008.

Chemical contaminants, pathogen exposure and general health status of live and beach-cast Washington sea otters (Enhydra lutris kenyoni)

Analyses of blood and liver samples from live captured sea otters and liver samples from beachcast sea otter carcasses off the remote Washington coast indicate relatively low exposure to contaminants, but suggest that even at the low levels measured, exposure may be indicated by biomarker response. Evidence of pathogen exposure is noteworthy - infectious disease presents a potential risk to Washington sea otters, particularly due to their small population size and limited distribution. During 2001 and 2002, 32 sea otters were captured, of which 28 were implanted with transmitters to track their movements and liver and blood samples were collected to evaluate contaminant and pathogen exposure. In addition, liver samples from fifteen beachcast animals that washed ashore between 1991 and 2002 were analyzed to provide historical information and a basis of reference for values obtained from live otters. The results indicate low levels of metals, butyltins, and organochlorine compounds in the blood samples, with many of the organochlorines not detected except polychlorinated biphenyls (PCBs), and a few aromatic hydrocarbons detected in the liver of the live captured animals. Aliphatic hydrocarbons were measurable in the liver from the live captured animals; however, some of these are likely from biogenic sources. A significant reduction of vitamin A storage in the liver was observed in relation to PCB, dibutyltin and octacosane concentration. A significant and strong positive correlation in vitamin A storage in the liver was observed for cadmium and several of the aliphatic hydrocarbons. Peripheral blood mononuclear cell (PBMC) cytochrome P450 induction was elevated in two of 16 animals and may be potentially related to aliphatic and aromatic hydrocarbon exposure. Mean concentration of total butyltin in the liver of the Washington beach-cast otters was more than 15 times lower than the mean concentration reported by Kannan et al. (1998) for Southern sea otters in California. Organochlorine compounds were evident in the liver of beach-cast animals, despite the lack of large human population centers and development along the Washington coast. Concentrations of PCBs and chlordanes (e.g., transchlordane, cis-chlordane, trans-nonachlor, cis-nonachlor and oxychlordane) in liver of Washington beach-cast sea otters were similar to those measured in Aleutian and California sea otters, excluding those from Monterey Bay, which were higher. Mean concentrations of 1,1,1,- trichloro-2,2-bis(p-chlorophyenyl)ethanes (DDTs) were lower, and mean concentrations of cyclohexanes (HCH, e.g., alpha BHC, beta BHC, delta BHC and gamma BHC) were slightly higher in Washington beach-cast otters versus those from California and the Aleutians. Epidemiologically, blood tests revealed that 80 percent of the otters tested positive for morbillivirus and 60 percent for Toxoplasma, the latter of which has been a significant cause of mortality in Southern sea otters in California. This is the first finding of positive morbillivirus titers in sea otters from the Northeast Pacific. Individual deaths may occur from these diseases, perhaps more so when animals are otherwise immuno-compromised or infected with multiple diseases, but a population-threatening die-off from these diseases singly is unlikely while population immunity remains high. The high frequency of detection of morbillivirus and Toxoplasma in the live otters corresponds well with the cause of death of stranded Washington sea otters reported herein, which has generally been attributable to infectious disease. Washington���s sea otter population continues to grow, with over 1100 animals currently inhabiting Washington waters; however, the rate of growth has slowed over recent years. The population has a limited distribution and has not yet reached its carrying capacity and as such, is still considered at high risk to catastrophic events. (PDF contains 189 pages)