Una aplicación sobre el comportamiento de los costos a la industria española

La investigación contable más reciente defiende el comportamiento “pegadizo” de los costos, es decir su reacción no proporcional ante variaciones en el nivel de actividad. El presente estudio replica el modelo de Anderson, Banker y Janakiraman (2003) sobre una muestra de empresas españolas (sector industrial del mueble y sector de hostelería y restauración)y comprueba que los costos aumentan un 0,92% cuando las ventas lo hacen en un 1%, y disminuyen un 0,82% ante un declinamiento del 1% de las ventas. Se comprueba así que su magnitud está en línea con la hipótesis de la teoría de los costos pegadizos. Además, se demuestra la idoneidad del modelo en su aplicación a diferentes muestras de empresas, independientemente del sector de actividad de pertenencia.

(Table S1) Diatom species richness from the Early Pleistocene to present

The extent to which the spatial distribution of marine planktonic microbes is controlled by local environmental selection or dispersal is poorly understood. Our ability to separate the effects of these two biogeographic controls is limited by the enormous environmental variability both in space and through time. To circumvent this limitation, we analyzed fossil diatom assemblages over the past ~1.5 million years from the world oceans and show that these eukaryotic microbes are not limited by dispersal. The lack of dispersal limitation in marine diatoms suggests that the biodiversity at the microbial level fundamentally differs from that of macroscopic animals and plants for which geographic isolation is a common component of speciation.

Petrological parameters of sands and sandstones from DSDP and ODP holes in arc-related areas

Detrital modes for 524 deep-marine sand and sandstone samples recovered on circum-Pacific, Caribbean, and Mediterranean legs of the Deep Sea Drilling Project and the Ocean Drilling Program form the basis for an actualistic model for arc-related provenance. This model refines the Dickinson and Suczek (1979) and Dickinson and others (1983) models and can be used to interpret the provenance/tectonic history of ancient arc-related sedimentary sequences. Four provenance groups are defined using QFL, QmKP, LmLvLs, and LvfLvmiLvl ternary plots of site means: (1) intraoceanic arc and remnant arc, (2) continental arc, (3) triple junction, and (4) strike-slip-continental arc. Intraoceanic- and remnant-arc sands are poor in quartz (mean QFL%Q < 5) and rich in lithics (QFL%L > 75); they are predominantly composed of plagioclase feldspar and volcanic lithic fragments. Continental-arc sand can be more quartzofeldspathic than the intraoceanic- and remnant-arc sand (mean QFL%Q values as much as 10, mean QFL%F values as much as 65, and mean QmKP%Qm as much as 20) and has more variable lithic populations, with minor metamorphic and sedimentary components. The triple-junction and strike-slip-continental groups compositionally overlap; both are more quartzofeldspathic than the other groups and show highly variable lithic proportions, but the strike-slip-continental group is more quartzose. Modal compositions of the triple junction group roughly correlate with the QFL transitional-arc field of Dickinson and others (1983), whereas the strike-slip-continental group approximately correlates with their dissected-arc field.

(Table DR1) Biogenic silica and chert in the Pacific Ocean, DSDP and ODP data

Evidence for the dissolution of biogenic silica at the base of pelagic sections supports the hypothesis that much of the chert formed in the Pacific derives from the dissolution and reprecipitation of this silica by hydrothermal waters. As ocean bottom waters flow into and through the crust, they become warmer. Initially they remain less saturated with respect to dissolved silica than pore water in the overlying sediments. With the diffusion of heat, dissolved ions, and to some extent the advection of water itself, biogenic silica in the basal part of the sedimentary section is dissolved. Upon conductively cooling, these pore waters precipitate chert layers. The most common thickness for the basal silica-free zone (20 m) lies below the most common height of the top of the chert interval above basement (50 m). This mode of chert formation explains the frequent occurrence of chert layers at very shallow subbottom depths in pelagic sections of the Pacific. It is also consistent with the common occurrence of cherts

Pliocene to Pleistocene planktonic foraminiferal datum levels in the North Pacific

Continuous late Neogene planktonic foraminiferal records have been studied in the deep-sea cores of DSDP Sites 173, 310, and 296 across mid-latitudes of the North Pacific. These three sites have been correlated on the basis of planktonic foraminiferal events and major paleoclimatic/paleoceanographic intervals and tied to diatom, radiolarian, and nannofossil datum levels, and paleomagnetic and isotopic stratigraphy. Ten planktonic foraminiferal datum levels have been recognized within these Pliocene to Pleistocene sections; two of these are recognizable within the Pleistocene and eight within the Pliocene. Six planktonic foraminiferal zones are proposed which combined with the foraminiferal datum levels provide a high resolution biostratigraphic correlation for the mid-latitudes of the North Pacific.

(Table 5) Quaternary paleoproductivity of organic carbon in oceans based on DSDP cores

By analogy with the present-day ocean, primary productivity of paleoceans can be reconstructed using calculations based on content of organic carbon in sediments and their accumulation rates. Results of calculations based on published data show that primary productivity of organic carbon, mass of phosphorus involved in the process, and content of phosphorus in ocean waters were relatively stable during Cenozoic and Late Mesozoic. Prior to precipitation on the seafloor together with biogenic detritus, dissolved phosphorus could repeatedly be involved in the biogeochemical cycle. Therefore, only less than 0.1% of phosphorus is retained in bottom sediments. Bulk phosphorus accumulation rate in ocean sediments is partly consistent with calculated primary productivity. Some epochs of phosphate accumulation also coincide with maxima of primary productivity and minima of the fossilization coefficient of organic carbon. The latter fact can testify to episodes of acceleration of organic matter mineralization and release of phosphorus from sediments leading to increase in the phosphorus reserve in paleoceans and phosphate accumulation in some places.

Chemical composition of volcanic glass of some tephra layers in Northeastern Pacific Ocean

Five widespread upper Cenozoic tephra layers that are found within continental sediments of the western United States have been correlated with tephra layers in marine sediments in the Humboldt and Ventura basins of coastal California by similarities in major-and trace-element abundances; four of these layers have also been identified in deep-ocean sediments at DSDP sites 34, 36, 173, and 470 in the northeastern Pacific Ocean. These layers, erupted from vents in the Yellowstone National Park area of Wyoming and Idaho (Y), the Cascade Range of the Pacific Northwest (C), and the Long Valley area, California (L), are the Huckleberry Ridge ash bed (2.0 Ma, Y), Rio Dell ash bed (ca. 1.5 Ma, C), Bishop ash bed (0.74 Ma, L), Lava Creek B ash bed (0.62 Ma, Y), and Loleta ash bed (ca. 0.4 Ma, C). The isochronous nature of these beds allows direct comparison of chronologic and climatic data in a variety of depositional environments. For example, the widespread Bishop ash bed is correlated from proximal localities near Bishop in east-central California, where it is interbedded with volcanic and glacial deposits, to lacustrine beds near Tecopa, southeastern California, to deformed on-shore marine strata near Ventura, southwestern California, to deep-ocean sediments at site 470 in the eastern Pacific Ocean west of northern Mexico. The correlations allow us to compare isotopic ages determined for the tephra layers with ages of continental and marine biostratigraphic zones determined by magnetostratigraphy and other numerical age control and also provide iterative checks for available age control. Relative age variations of as much as 0.5 m.y. exist between marine biostratigraphic datums [for example, highest occurrence level of Discoaster brouweri and Calcidiscus tropicus (= C. macintyrei)], as determined from sedimentation rate curves derived from other age control available at each of several sites. These discrepancies may be due to several factors, among which are (1) diachronism of the lowest and highest occurrence levels of marine faunal and floral species with latitude because of ecologic thresholds, (2) upward reworking of older forms in hemipelagic sections adjacent to the tectonically active coast of the western United States and other similar analytical problems in identification of biostratigraphic and magnetostratigraphic datums, (3) dissolution of microfossils or selective diagenesis of some taxa, (4) lack of precision in isotopic age calibration of these datums, (5) errors in isotopic ages of tephra beds, and (6) large variations in sedimentation rates or hiatuses in stratigraphic sections that result in age errors of interpolated datums. Correlation of tephra layers between on-land marine and deep-ocean deposits indicates that some biostratigraphic datums (diatom and calcareous nannofossil) may be truly time transgressive because at some sites, they are found above and, at other sites, below the same tephra layers.

Occurrence of hiatuses PH and NH 1 through NH 7 in DSDP holes

Miocene paleoceanographic evolution exhibits major changes resulting from the opening and closing of passages, the subsequent changes in oceanic circulation, and development of major Antarctic glaciation. The consequences and timing of these events can be observed in variations in the distribution of deep-sea hiatuses, sedimentation patterns, and biogeographic distribution of planktic organisms. The opening of the Drake Passage in the latest Oligocene to early Miocene (25-20 Ma) resulted in the establishment of the deep circumpolar current, which led to thermal isolation of Antarctica and increased global cooling. This development was associated with a major turnover in planktic organisms, resulting in the evolution of Neogene assemblages and the eventual extinction of Paleogene assemblages. The erosive patterns of two widespread hiatuses (PH, 23.0-22.5 Ma; and NH 1, 20-18 Ma) indicate that a deep circumequatorial circulation existed at this time, characterized by a broad band of carbonate-ooze deposition. Siliceous sedimentation was restricted to the North Atlantic and a narrow band around Antarctica. A major reorganization in deep-sea sedimentation and hiatus distribution patterns occurred near the early/middle Miocene boundary, apparently resulting from changes in oceanic circulation. Beginning at this time, deep-sea erosion occurred throughout the Caribbean (hiatus NH 2, 16-15 Ma), suggesting disruption of the deep circumequatorial circulation and northward deflection of deep currents, and/or intensification of the Gulf Stream. Sediment distribution patterns changed dramatically with the sudden appearance of siliceous-ooze deposition in the marginal and east equatorial North Pacific by 16.0 to 15.5 Ma, coincident with the decline of siliceous sedimentation in the North Atlantic. This silica switch may have been caused by the introduction of Norwegian Overflow Water into the North Atlantic acting as a barrier to outcropping of silica-rich Antarctic Bottom Water. The main aspects of the present oceanic circulation system and sediment distribution pattern were established by 13.5 to 12.5 Ma (hiatus NH 3), coincident with the establishment of a major East Antarctic ice cap. Antarctic glaciation resulted in a broadening belt of siliceous-ooze deposition around Antarctica, increased siliceous sedimentation in the marginal and east equatorial North Pacific and Indian Oceans, and further northward restriction of siliceous sediments in the North Atlantic. Periodic cool climatic events were accompanied by lower eustatic sea levels and widespread deep-sea erosion at 12 to 11 Ma (NH 4), 10 to 9 Ma (NH 5), 7.5 to 6.2 Ma (NH 6), and 5.2 to 4.7 Ma (NH 7).