994 resultados para Fernando VI, King of Spain-Funeral Orations


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The 17 regional governments of Spain receive grants from both thecentral government and the European Union. The grants are generallyredistributive and are intended to stimulate economic activity inthe poorer regions. We evaluate the effectiveness of the grants bycomparing the economic performance of the regions before and afterthe implementation of the grant programs using a differences--in--differences approach. We find that these policies have not beeneffective at stimulating private investment or improving the overalleconomies of the poorer regions.

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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.

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La complexitat dels mecanismes que determinen l'entrada i la sortida de signatures augmenta quan diferències geogràfiques de l'estructura de producció, la capital humana i l'atur són considerades. Variacions interregionals en la tarifa de les noves de signatures dintre de cada activitat industrial persisteixen durant els períodes llargs de temps, una circumstància que indica que hi ha determinants no-conjunturals en la capacitat de regions per a crear nous projectes industrials. Aquest estudi està preocupat amb l'establiment d'influència variables geogràfiques sobre la fundació de nous establiments de la fabricació. Les indústries (NEIX la R 25) en les regions espanyoles (el BOIG 2) han estat preses com les unitats d'anàlisis per al període 1980-1992

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Wasps and their relatives from the Lower Cretaceous lithographic limestones of Spain have been studied. Thirty specimens representing 30 species (4 of them with undetermined placement), at least 21 genera and 11 families are recorded. We erect 1 new family - Andrenelidae-, 6 new genera and 11 new species: Meiaghilarella cretacica n.gen., n.sp. (Sepulcidae Ghilarellinae), Eosyntexis catalonicus n.sp., Cretosyntexis montsecensis n.gen., n.sp. (Anaxyelidae Syntexinae), Montsecephialtites zherikhini n.gen., n.sp. (Ephialtitidae Ephialtitinae), Karataus hispanicus n.sp. (Ephialtitidae Symphytopterinae), Manlaya ansorge i n.sp. (Gasteruptiidae Baissinae), Andrenelia pennata n.gen., n.sp. (Andrenelidae n. fam.), Cretoserphus gomezi n.gen., n.sp. (Mesoserphidae), Montsecosphex jarzembow skii n.gen., n.sp., Angarosphex penyalveri n.sp., Pompilopterus (?) noguerensis n.sp. (Sphecidae Angarosphecinae), Cretoscolia conquensis n.sp. (Scoliidae Archaeoscoliinae). The Mesozoic family Ephialtitidae is revisited based on the restudy of the type-species. We compare these Spanish Cretaceous assemblages with other ones from various parts of the world: Central and Eastern Asia, England, Australia, and Brazil. The number of genera and families identified in the Spanish fossil-sites is almost the same as in the English Purbeck and Wealden. The absence of some hymenopteran groups as Xyelidae, is consistent with the warm climate know to exist in Spain during the Early Cretaceous. We conclude that both La Cabrúa and La Pedrera assemblages - the two sites that have yielded the greatest number of species- correspond to the Lower Cretaceous"Baissin type" (sensu Rasnitsyn et al., 1998), but including some Jurassic"survivors". La Pedrera assemblage fits equally well in the"angarosphecine subtype", while La Cabrúa roughly corresponds to the"proctotrupid" one, although shows a comparative ly high proportion of angarosphecins. This fact may suggest: a) possibly asynchrony between these two fossilsites, b) environmental differences not reflected in the lithological record, c) different taphonomic processes and/or, d) insufficient sample size - to reflect the reality of the source populations-. La Pedrera assemblage is very similar to those from Weald Clay (England), Bon Tsagan (Mongolia) and Santana (Brazil). La Cabrúa approaches to a some extent, though not quite agrees with the Purbeck (UK), Koonwarra (Australia), and most Lower Cretaceous Asian assemblages.

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La complexitat dels mecanismes que determinen l'entrada i la sortida de signatures augmenta quan diferències geogràfiques de l'estructura de producció, la capital humana i l'atur són considerades. Variacions interregionals en la tarifa de les noves de signatures dintre de cada activitat industrial persisteixen durant els períodes llargs de temps, una circumstància que indica que hi ha determinants no-conjunturals en la capacitat de regions per a crear nous projectes industrials. Aquest estudi està preocupat amb l'establiment d'influència variables geogràfiques sobre la fundació de nous establiments de la fabricació. Les indústries (NEIX la R 25) en les regions espanyoles (el BOIG 2) han estat preses com les unitats d'anàlisis per al període 1980-1992

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This paper analyses the adoption of new information and communication technologies (ICTs) by Spanish journalists specialising in science. Applying an ethnographic research model, this study was based on a wide sample of professionals, aiming to evaluate the extent by which science journalists have adopted the new media and changed the way they use information sources. In addition, interviewees were asked whether in their opinion the Web 2.0 has had an impact on the quality of the news. The integration of formats certainly implies a few issues for today’s newsrooms. Finally, with the purpose of improving the practice of science information dissemination, the authors put forward a few proposals, namely: Increasing the training of Spanish science journalists in the field of new technologies; Emphasising the accuracy of the information and the validation of sources; Rethinking the mandates and the tasks of information professionals.

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Sabkha and deep burial set tings are the most com mon sites where diagenetic anhydrite forms. In a sabkha setting, displacive facies (iso lated nodules, bed ded nodules, enterolithic levels) of early diagenetic or primary anhydrite are generated (Shearman, 1966; Hardie, 1967). These anhydrite facies are commonly foundat the top of shoal ing cycles representing the evolution from subaqueous depositional conditions at the base (carbonates, lutites) to exposure conditions at the top where in ter stitially-grown gypsum/anhydrite de velops ( sabkha cy cles). In a deep burial setting, gypsum transforms to tally to anhydrite with in creas ing temperature and lithostatic pressure (Murray, 1964). Al though this mineral transformation usually preserves the depositional gypsum facies, a significant textural change is in volved in other cases, resulting in replacive anhydrite with a nodular-mosaic or"chicken-wire" fabric (Warren, 2006). In the two settings, how ever, the size of the individual anhydrite nodules is relatively small, rarely reaching some tens of centimetres across. More over, bedding is preserved or little disturbed, al though minor de formation is caused by the displacive sabkha nodules.

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Standard practice of wave-height hazard analysis often pays little attention to the uncertainty of assessed return periods and occurrence probabilities. This fact favors the opinion that, when large events happen, the hazard assessment should change accordingly. However, uncertainty of the hazard estimates is normally able to hide the effect of those large events. This is illustrated using data from the Mediterranean coast of Spain, where the last years have been extremely disastrous. Thus, it is possible to compare the hazard assessment based on data previous to those years with the analysis including them. With our approach, no significant change is detected when the statistical uncertainty is taken into account. The hazard analysis is carried out with a standard model. Time-occurrence of events is assumed Poisson distributed. The wave-height of each event is modelled as a random variable which upper tail follows a Generalized Pareto Distribution (GPD). Moreover, wave-heights are assumed independent from event to event and also independent of their occurrence in time. A threshold for excesses is assessed empirically. The other three parameters (Poisson rate, shape and scale parameters of GPD) are jointly estimated using Bayes' theorem. Prior distribution accounts for physical features of ocean waves in the Mediterranean sea and experience with these phenomena. Posterior distribution of the parameters allows to obtain posterior distributions of other derived parameters like occurrence probabilities and return periods. Predictives are also available. Computations are carried out using the program BGPE v2.0

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Spain is one of the countries with the highest greenhouse gas (GHG) emissions within the EU-27. Consequently, mitigation strategies need to be reported and quantified to accomplish the goals and requirements of the Kyoto Protocol. In this study, a first estimation of the carbon (C) mitigation potential of tillage reduction in Mediterranean rainfed Spain is presented. Results from eight studies carried out in Spain under rainfed agriculture to investigate the effects of no-tillage (NT) and reduced tillage (RT) compared with conventional tillage (CT) on soil organic carbon (SOC) were used. For current land surface under conservation tillage, NT and RT are sequestering 0.14 and 0.08 Tg C yr-1, respectively. Those rates represent 1.1% and 0.6% of the total CO2 emissions generated from agricultural activities in Spain during 2006. Alternatively, in a hypothetical scenario where all the arable dryland was under either NT or RT management, SOC sequestration would be 2.18 and 0.72 Tg C yr-1 representing 17.4% and 5.8% of the total 2006 CO2 equivalent emissions generated from the agricultural sector in Spain. This is a significant estimate that would help to achieve GHG emissions targets for the current commitment period of the Kyoto Protocol.

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We estimate how climate variables affect price and acreage of productive farmland using the Ricardian approach. Furthermore, we use our estimations to evaluate the joint effects of possible cli- mate changes within the time horizon of 2010 and 2050. Our results show that the price of rainfed land in Spain tends to increase but rainfed acreage decreases. On the other hand, the effect on irrigated farmland price and acreage presents some mixed results, however, in the long run the dominant pattern is clearly increasing for both prices and acreage.

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We estimate the impact of the different climate variables on the value of Spanish farmland. We distinguish between irrigated and non-irrigated lands and use data on temperature, precipitations, physical and socioeconomic characteristics to measure these effects on farm prices and in the number of hectares of farmland. We conclude presenting the main results of our analysis, region by region, and examining the policies that could be more effective to prevent undesired effects.

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[spa] España no fue admitida en la Comunidad Económica Europea durante el régimen de Franco por razones políticas. Integrarse a la Comunidad Europea en enero de 1986 fue el último peldaño hacia la consolidación definitiva de la democracia en España y de la apertura de su economía.. Los resultados de los veinticinco años como miembro de la UE se han traducido en un impulso sin precedentes de modernización y progreso. España adoptó el “Acervo Comunitario” y recibió considerables beneficios de su integración a la Comunidad, eliminando barreras, siguiendo las políticas comunes, recibiendo fondos europeos y adoptando la moneda europea común. A partir de un nivel del 60% del promedio europeo de renta per capita en 1986, el nivel actual –incluso con la crisis que estalló en 2008- se sitúa en torno al 105 por ciento. Los últimos tres años han sido diferentes y difíciles como consecuencia de la severa crisis económica y financiera.En este contexto este trabajo analiza como los sucesivos gobiernos de España han organizado la gobernanza económica para adaptarla a los cambios cuantitativos y cualitativos que se han ido produciendo en la integración europea.

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[spa] España no fue admitida en la Comunidad Económica Europea durante el régimen de Franco por razones políticas. Integrarse a la Comunidad Europea en enero de 1986 fue el último peldaño hacia la consolidación definitiva de la democracia en España y de la apertura de su economía.. Los resultados de los veinticinco años como miembro de la UE se han traducido en un impulso sin precedentes de modernización y progreso. España adoptó el “Acervo Comunitario” y recibió considerables beneficios de su integración a la Comunidad, eliminando barreras, siguiendo las políticas comunes, recibiendo fondos europeos y adoptando la moneda europea común. A partir de un nivel del 60% del promedio europeo de renta per capita en 1986, el nivel actual –incluso con la crisis que estalló en 2008- se sitúa en torno al 105 por ciento. Los últimos tres años han sido diferentes y difíciles como consecuencia de la severa crisis económica y financiera.En este contexto este trabajo analiza como los sucesivos gobiernos de España han organizado la gobernanza económica para adaptarla a los cambios cuantitativos y cualitativos que se han ido produciendo en la integración europea.

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Three beetles remains from the Lower Cretaceous lithographic limestones of Spain are described. We classified them into two new genus and three new species. One specimen named Tetraphalerus brevicapitisn.sp. was placed in the Cupedidae, and both Megacoptoclava longiurogomphia n.gen., n.sp. and Bolbonectus lithographicus n.gen., n.sp. in Coptoclavidae.