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.

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)

Defeza ou resposta do Tenente General Graduado Jorge D'Avillez Juzarte de Sousa Tavares

Chegado a Portugal, o general Avilez foi detido e submetido a Conselho de Guerra. A sua defesa relata o seu conflito com D.Pedro e sua retirada do Rio de Janeiro.

Memoires de monsieur du Guay-Trouin, lieutenant general des armees navales de France, et commandeur de l'ordre royal & militaire de Saint Louis

Notas tipográficas retiradas de Brunet, v. 2, col. 1780.

Participação, e documentos dirigidos ao governo pelo general commandante da tropa expedicionaria, que existia na provincia do Rio de Janeiro, chegando a Lisboa e remettidos pelo governo ás Cortes Geraes, Extraordinarias, e Constituintes da Nação Portugueza

Com: Cartas, e mais peças officiaes dirigidas a S. Magestade, o senhor D. João VI pelo principe real, o senhor D. Pedro de Alcantara -- Cartas, e mais peças officiaes dirigidas a sua magestade, o senhor D. João VI pelo principe real, o senhor D. Pedro de Alcantara e junctamente os officios e documentos, que o general commandante da tropa expedicionaria existente na provincia do Rio de Janeiro tinha dirigido ao governo -- Cartas dirigidas a S. Magestade, o senhor D. João VI pelo principe real o senhor D. Pedro de Alcantara.

Is General Relativity a simplified theory?

IARD 8th Biennial Conference on Classical and Quantum Relativistic Dynamics of Particles and Fields - Galileo Galilei Inst Theoret Phys (GGI), Florence, ITALY - MAY 29-JUN 01, 2012. Edited by:Horowitz, LP

General review of the Japanese tuna long-line fishery in the Eastern Tropical Pacific Ocean 1956-1962

ENGLISH: This paper constitutes a study of the fishery by Japanese long-line vessels in the area to the eastward of longitude 130°W, which was initiated at the western margin of this region in late 1956 and early 1957, and which has expanded fairly quickly eastward through 1962. The major part of the data was collected by the Nankai Regional Fisheries Research Laboratory (NRFRL) from fishing vessels landing at Tokyo and Yaizu and by the Kanagawa Perfectural Fisheries Experimental Station from fishing vessels landing at Misaki. SPANISH: Este trabajo constituye un estudio de la pesquería efectuada por los barcos Japoneses de palangre en el área hacia el este de los 130°W de longitud, que fue iniciada en el margen occidental de esta región a fines de 1956 y principios de 1957, y que se ha expandido bastante rápidamente hacia el este a través de 1962. (PDF contains 158 pages.)

A quantitative analysis of the phytoplankton of the Gulf of Panama III. General ecological conditions and the phytoplankton dynamics at 8°45'N, 79°23'W from November 1954 to May 1957

Bi-weekly phytoplankton samples were collected at 0, 10, and 20 m and enumerated by the Utermöhl sedimentation technique; 14C productivity measurements at 10 m, oblique zooplankton tows, and routine hydrographic observations were also made. Northerly winds induce upwelling during December-April, followed by a rainy season; a slight resurgence in upwelling may occur during July and/or August. Annual variations in upwelling intensity and rainfall occur. During upwelling, the upper 50 m, about 30 per cent of the total volume of the Gulf of Panama, is replaced with water 5 to 10 C colder than the more stratified, turbid and nutrient impoverished watermass present during the rainy season. The mean annual runoff accompanying an average annual precipitation of 2731 mm is estimated to equal a layer of fresh water 3.2 m thick. About 10 per cent of the phytoplankton phosphate and inorganic nitrogen requirements during the rainy season are accreted. (PDF contains 260 pages.)

Participação, e documentos dirigidos ao governo pelo general commandante da tropa expedicionaria, que existia na provincia do Rio de Janeiro, chegando a Lisboa e remettidos pelo governo ás Cortes Geraes, Extraordinarias, e Constituintes da Nação Portugueza

No verso da página de rosto : "Faz-se esta edição por Ordem das Cortes : ficando prohibida a reimpressão por qualquer particular".