Science Plan, Implementation Plan (Report of the PICES-GLOBEC International Program on Climate Change and Carrying Capacity)

Describes the PICES-GLOBEC International Program on Climate Change and Carrying Capacity (PDF contains 60 pages)

Agricultural Best Management Practices and Treatment Wetlands in the Gabilan Watershed: Project Asessment and Evaluation Plan

Several local groups have come together for this project to addresses water quality concerns in the Gabilan Watershed – also known as the Reclamation Ditch Watershed (Fig. 1.1). These are Moss Landing Marine Laboratories (MLML), the Resource Conservation District of Monterey County (RCDMC), Central Coast Watershed Studies (CCoWS), Return of the Natives (RON), Community Alliance with Family Farmers (CAFF), and Coastal Conservation and Research (CC&R). The primary goal is to reduce non-point source pollution – particularly suspended sediment, nutrients, and pesticides – and thereby improve near-shore coastal waters of Moss Landing Harbor and the Monterey Bay. (Document contains 33 pages)

Morals in business organizations: an approach based on strategic value and strength for business management

[EN] In the last decades, the topic of business ethics has attracted great interest at the academic and professional levels. Nowadays business ethics is being increasingly implemented as a necessary discipline in universities’ study plans on business management. Moreover, its importance is also evident according to the worldwide increase of organizations and/or institutions that have implemented ethics systems. However, some approaches thoroughly do not consider the importance and the need of an ethical behaviour and are still guiding the actions and the way of thinking of many academics and professionals led to consider that the only responsibility of business is limited just to profit maximization.

Materiales vascos del legado de Wilhelm von Humboldt: la relevancia de Astarloa y el Plan de Lenguas

Este artículo es traducción del original alemán «Zum Stellenwert Astarloas und des Plan de Lenguas», publicado en B. Hurch (ed.), Die baskischen Materialien aus dem Nachlaß Wilhelm von Humboldts. Astarloa, Charpentier, Fréret, Aizpitarte und anderes. Paderborn: Schöningh, pp. 21-42. La traducción al español es obra de Oroitz Jauregi y ha sido revisada por Ricardo Gómez y Bernhard Hurch.

La valoración de las existencias en el nuevo Plan General de Contabilidad y su comparativa con la normativa precedente

La valoración de las existencias es uno de los aspectos más problemáticos que tienen las empresas a la hora de presentar sus estados contables. La distinta normativa existente, las variantes que suscita y la complejidad de su interpretación conlleva a valoraciones distintas para las diferentes clases de existencias, afectando a los informes contables y consecuentemente a la toma de decisiones de los responsables empresariales. El acercamiento de las normas contables españolas a las Normas Internacionales de Contabilidad/Normas Internacionales de Información Financiera (NIC/NIIF) puede hacer que aparentemente la diversidad en las valoraciones sea menor. En este artículo queremos presentar la nueva normativa contable española emanada por el Plan General de Contabilidad de 2007 y las semejanzas y diferencias con las NIC/NIIF en todos sus apartados

Kontabilitate plan orokor berriaren kontzeptu-esparrua

[EU] Kontabilitate Plan Orokorrak aldaketa sakon bat izan du. Aldaketa horien artean lehena, kontabilitatearen oinarria den Kontzeptu-Esparrua da. Kontabilitatearen Kontzeptu-Esparruak, kontabilitatearen oinarriak ezartzen ditu. Bertan adierazten dira kontabilitatearen helburua zein den, hori lortzeko betebeharrak, printzipioak, osagaiak eta erregistro eta balioespen irizpideak. Lehen zati hau ondo ulertzen ez bada, kontabilitateak zentzurik ez daukala esan genezake.

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.

A Biogeographic Assessment off North/Central California: To Support the Joint Management Plan Review for Cordell Bank, Gulf of the Farallones, and Monterey Bay National Marine Sanctuaries: Phase I - Marine Fishes, Birds and Mammals.

In the spring of 2001, NOAA’s National Marine Sanctuary Program (NMSP) and National Centers for Coastal Ocean Science (NCCOS), in consultation with the National Marine Fisheries Service (NMFS), launched a 24-month effort to define and assess biogeographic patterns of selected marine species found within and adjacent to the boundaries of three west coast National Marine Sanctuaries. These sanctuaries, Monterey Bay, Gulf of the Farallones, and Cordell Bank are conducting a joint review process to update sanctuary management plans. The management plans for these sanctuaries have not been updated for over ten years and the status of the natural resources and their management issues in and around the sanctuaries may have changed. In addition, significant accomplishments in research and resource assessments have been made within the region. Thus, it is important to incorporate new and expanding knowledge into the revised management plans for these Sanctuaries.

Technology in higher education: defining the strategic leader

A joint report between Jisc and EDUCAUSE on the changing role of the IT leader.

DADAISM Project Plan

The DADAISM project brings together researchers from the diverse fields of archaeology, human computer interaction, image processing, image search and retrieval, and text mining to create a rich interactive system to address the problems of researchers finding images relevant to their research. In the age of digital photography, thousands of images are taken of archaeological artefacts. These images could help archaeologists enormously in their tasks of classification and identification if they could be related to one another effectively. They would yield many new insights on a range of archaeological problems. However, these images are currently greatly underutilized for two key reasons. Firstly, the current paradigm for interaction with image collections is basic keyword search or, at best, simple faceted search. Secondly, even if these interactions are possible, the metadata related to the majority of images of archaeological artefacts is scarce in information relating to the content of the image and the nature of the artefact, and is time intensive to enter manually. DADAISM will transform the way in which archaeologists interact with online image collections. It will deploy user-centred design methodologies to create an interactive system that goes well beyond current systems for working with images, and will support archaeologists’ tasks of finding, organising, relating and labelling images as well as other relevant sources of information such as grey literature documents.