A portrait of the Spanish accounting community

This study presents a portrait of the Spanish academic accountingcommunity in 1995, based upon a questionnaire circulated to Spanishaccounting academics in 1995 and upon an analysis of authorship andcitations in the main Spanish accounting journals. The approach tothese analyses is grounded in similar studies which have been carriedout in the United States, Spain and elsewhere. but the combination oftechniques used in this study is particularly broad in range.The results of the study are used to describe a range ofcharacteristics of Spanish accounting academics, for example,publications records and length of academic experience. The analysisof publications produces a ranking by institutional affiliation ofthe most significant contributors to current debates on accounting.Citation analysis is used to identify the range and extent ofinternational influences upon the Spanish academic accountingcommunity, and to provide an additional ranking by institutionalaffiliation of the most frequently cited sources A significantfinding was that the nature and extent of international influence hadchanged very little over the ten year period since Spain entered theEuropean Union and started to implement European Directives.Perceptions of journal quality were elicited by questionnaire. Fortyfive journals, Spanish and international are included in a listranked for perceived importance as outlets for publication. and assources of support for teaching and research. The results of thisexercise show that Spanish journals were ranked low relative tojournals published in the United Kingdom and United States.Finally the study examines the extent of purpose upon Spanishaccounting academies to publish, by presenting results of a questionabout criteria for promotion, and also by examining and increasingtendency to publish co-authored work.

Seasonality and temporal structuration of Alticini community (Coleoptera, Chrysomelidae, Galerucinae) in the Araucaria Forest of Parana, Brazil

Seasonality was studied for Alticini trapped with malaise over a period of two years in the Vila Velha State Park, Parana, Brazil. Coleoptera, Chrysomelidae and Alticini showed seasonal distribution, with the highest abundance during spring and summer months. The abundance peaks of these groups were not synchronized. Of all environmental variables tested, photoperiod had the larger effect on the distributional patterns of Coleoptera, Chrysomelidae and Alticini. Also, Chrysomelidae and Alticini probably are related to the quality and availability of host-plants. When richness was high there was a greater similarity among seasons of different years. However, when richness was not pronounced, seasons showed more similarity within the same year than between years. The Alticini community was seasonally structured and a possible mechanism underlying this pattern is asymmetric competition. Nevertheless, it is necessary to account for indirect interactions (plant-enemy mediated) to better understand how Alticini community is structured.

Report on the Community Development Block Grant Program administered by the Southern Iowa Council of Governments (Council) for the period October 1, 2003 through September 30, 2007

Report on the Community Development Block Grant Program administered by the Southern Iowa Council of Governments (Council) for the period October 1, 2003 through September 30, 2007

Review of the Sigourney Community School District for the period July 1, 2006 through February 29, 2008

Review of the Sigourney Community School District for the period July 1, 2006 through February 29, 2008

Report on a special investigation of the West Marshall Community School District for the period January 1, 2001 through June 30, 2007

Report on a special investigation of the West Marshall Community School District for the period January 1, 2001 through June 30, 2007

Department of Human Rights, Division of Community Action Agencies Performance Plan, FY 2009

Agency Performance Plan, Department of Human Rights, Division of Community Action Agencies

Audit report on Sheldon Community School District in Sheldon, Iowa for the year ended June 30, 2008

Audit report on Sheldon Community School District in Sheldon, Iowa for the year ended June 30, 2008

Diversity of the euglossine bee community (Hymenoptera, Apidae) of an Atlantic Forest remnant in southeastern Brazil

Diversity of the euglossine bee community (Hymenoptera, Apidae) of an Atlantic Forest remnant in southeastern Brazil. Euglossine bees, attracted to scent baits of cineole, eugenol and vanillin, were collected with entomological nets, from December 1998 to November 1999. Samplings were carried out once a month simultaneously by two collectors positioned in two different sites in an Atlantic Forest remnant in northeastern São Paulo state, Brazil. A total of 859 male euglossine bees, belonging to 13 species and four Euglossini genera were collected. Of the total sample, 506 (12 species) males were captured at site A and 353 (10 species) were collected at site B.In both sites, Euglossa pleosticta Dressler, 1982 was the most abundant species (45.79%), followed by Eulaema nigrita Lepeletier, 1841 (20.79%). The results of this study supply new information about the diversity of orchid bee fauna in Atlantic Forest remnants as well as show that more than one site is needed to sample these bees in a fragmented landascape.

Iowa Division of Community Action Agencies, Strategic Plan, 2003

This report outlines the strategic plan for Iowa Division of Community Action Agenciesg including,goals and mission.

Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2008

Audit report on Clarke Community School District in Osceola, Iowa for the year ended June 30, 2008

Audit report on Kirkwood Community College in Cedar Rapids, Iowa for the year ended June 30, 2008

Audit report on Kirkwood Community College in Cedar Rapids, Iowa for the year ended June 30, 2008

Audit report on Indian Hills Community College in Ottumwa, Iowa for the year ended June 30, 2008

Audit report on Indian Hills Community College in Ottumwa, Iowa for the year ended June 30, 2008

Audit report on KCCK-FM Radio, a public telecommunications entity operated by Kirkwood Community College in Cedar Rapids, Iowa for the year ended June 30, 2008

Audit report on KCCK-FM Radio, a public telecommunications entity operated by Kirkwood Community College in Cedar Rapids, Iowa for the year ended June 30, 2008

One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community

From the year of its foundation, until the foundation of Revista deContabilidad in 1997, REFC has been the only referred accounting journalin Spain. Published by the Spanish Association for Accounting and BusinessAdministration (AECA), this journal is at the heart of the emergence ofa distinctly Spanish academic accounting community.Our study is based on:1. An analysis of 100 issues of REFC covering the period from 1985 to 1999.2. A questionnaire to Spanish accounting academics on their perceptionsand experience of the journal.Key points emerging from this study include:a) A move away from interest in accounting concepts and rules, as wellas accounting history, and towards positive accounting theory, the impactof accounting information on capital markets, and financial analysis.b) The emergence of a small number of universities as the driving forcein Spanish accounting research.c) Spanish academics rate REFC highly compared to other Spanish journalsfor publication status, as a support for research, and as a support forteaching. A number of English language journals are rated more highly forboth publication status and as a support for teaching.

Audit report on Perry Community School District in Perry, Iowa for the year ended June 30, 2008

Audit report on Perry Community School District in Perry, Iowa for the year ended June 30, 2008