International accounting harmonisation - A comparison of Spain, Sweden and Austria

Despite attempts to secure harmonisation of accounting practice,significant variations in accounting rules and practice continueto arise in European countries, variations which give rise tocompliance costs for multinational companies.Firstly, this paper considers the relevance of internationalaccounting harmonisation for European business. It then proceedsto examine accounting regulation in three countries: Spain, Swedenand Austria, highlighting the key regulatory issues of the 'trueand fair' view requirement and the link between taxation andaccounting. The three countries are selected because of theinteresting contrasts which they provide; these contrasts areexamined in detail in the paper.The work is based upon a series of interviews carried out withleading accounting practitioners in the three countries during1996-97.The paper concludes that there are significant obstacles toaccounting harmonisation in Europe and that there is potentialfor continuing diversity of national accounting practice.

Frontières d'Espagne. 1718, 1719

Ancien possesseur : Argenson, Antoine-René de Voyer (1722-1787 ; marquis de Paulmy d')

Statuts, ordonnances et règlemens de la communauté des maîtres rôtisseurs de la ville, fauxbourgs et banlieue de Paris. Du mois de juin 1744. Rédigés par M. l'abbé Mxxx [J.-B. Le Mascrier]...

[Acte. 1744-06-00]

Clay mineral and geochemical composition of Cenozoic paleosol in the Eastern Alps (Austria)

Red clays from Cenozoic palaeosols of the Eastern Alps record periods of stagnating uplift and decrease of relief. Tropical to sub-tropical weathering of a crystalline substratum formed dominant or abundant kaolinite, reflecting Paleogene and Early Miocene conditions, respectively. Abundant illite and chlorite, but a lack of kaolinite in red clays on the plateaus of the Northern Calcareous Alps reflects feldspar-poor compositons of the Cenozoic siliciclastic cover. The presence of high Ba/Sr and Rb/Sr ratios and vermiculite in these red clays indicates high precipitation and temperate weathering conditions, respectively, during the Late Miocene and Early Pilocene on the uplifting plateaus of the Northern Calcareous Alps.

Cela Espín, X. i Revilla Calvo, V., Annexos de Jaume Buxeda i Garrigós i Miquel Ângel Cau Ontiveros; Mariana Pérez-Sala i Rodés; Eva Orri Terrado i Alicia Estrada Martín.: La transició del municipium d'Iluro a Alarona (Mataró). Cultura material i transformacions d"un espai urbà entre els segles V i VII dC. Laietania, 15, 2004

Aquest llibre reuneix un estudi arqueològic extraordinàriament acurat referit a tot un seguit d'actuacions detectades a partir del registre arqueològic, que caracteritzen l'espai urbà de l'antiga Iluro durant el període de l'Antiguitat tardana. S'hi estudia amb molt deteniment cadascuna de les accions detectades -així com tot el mobiliari ceràmic relacionat- amb la finalitat de situar-les correctament en el temps, però també per entendre, a través de la cultura material, la dinàmica que pren la ciutat a les darreries de l'Antiguitat; per a poder intuir, més que saber, quina societat es desenvolupa darrere d¿aquests contenidors plens de productes alimentaris arribats d¿un ultramar llunyà i alhora molt proper; una societat capaç de respondre a l¿estímul exterior amb una producció pròpia que competirà o substituirà una gran part de la que ve de fora.

Digitalização de manuscritos históricos: a experiência da Casa Setecentista de Mariana

Este trabalho descreve a experiência do projeto de digitalização de manuscritos dos acervos dos Cartórios do 1º e 2º Ofícios do Arquivo Histórico da Casa Setecentista de Mariana-Iphan, apresentando as tecnologias e os recursos disponíveis atualmente para a tarefa de digitalização, suas características e deficiências. São mostrados também os critérios nas decisões adotadas e os metadados utilizados.

Tähän asti yhteensopimattomilta näyttäneiden luonnonlakien sopusointu (1744)

Lähde: Mémoires de lA•cadémie Royale des Sciences, Pariisi, 15. huhtikuuta 1744. Suomennos Osmo Pekonen

How Wages and Employment Adjust to Trade Liberalization: Quasi-Experimental Evidence from Austria

We study the response of regional employment and nominal wages to trade liberalization, exploiting the natural experiment provided by the opening of Central and Eastern European markets after the fall of the Iron Curtain in 1990. Using data for Austrian municipalities, we examine di¤erential pre- and post-1990 wage and employment growth rates between regions bordering the formerly communist economies and interior regions. If the 'border regions'are de...ned narrowly, within a band of less than 50 kilometers, we can identify statistically signi...cant liberalization e¤ects on both employment and wages. While wages responded earlier than employment, the employment e¤ect over the entire adjustment period is estimated to be around three times as large as the wage e¤ect. The implied slope of the regional labor supply curve can be replicated in an economic geography model that features obstacles to labor migration due to immobile housing and to heterogeneous locational preferences.