Suomalaisen kirjanpitolainsäädännön uudistukset 1990-luvulla - uudistusten vaikutus kansalliseen tilinpäätösinformaatioon

Tutkielman päätavoitteena oli tarkastella, kuinka suomalaisen kirjanpitolain- säädännön 1990-luvun uudistukset ovat vaikuttaneet kansalliseen tilinpäätösinformaatioon; haluttiin löytää vastaus kysymykseen, onko tilinpäätösinformaatio uudistusten myötä parantunut vai heikentynyt? Tutkielman alatavoitteena oli selvittää lukijalle kirjanpitolainsäädännön uudistuksiin johtaneita syitä ja saada lukija ymmärtämään uudistusten keskeisimmät muutokset ja lainsäädännön kehitys kokonaisuutena. Tutkielman aihealuetta lähdettiin tarkastelemaan lähinnä kirjanpitolaissa ja -asetuksessa tapahtuneiden vuosien 1993 ja 1998 uudistusten avulla sivuten kuitenkin hieman muutakin aiheen kannalta olennaista lainsäädäntöä, kuten osakeyhtiölakia. Tärkeäksi tekijäksi tutkielman päätavoitteen kannalta muodostui myös hyvän tilinpäätösinformaation määrittäminen ja käsitteen ymmärtäminen. Tutkimusta lähdettiin toteuttamaan käsiteanalyyttisen tutkimusmetodologian avulla. Tutkielman doktriinipohja muodostuu lähinnä aiemmasta käsiteanalyysistä, empiriapainotteisista kokemuksista ja tutkimustuloksista. Metodina tutkielmassa on nimenomaan ajattelun metodi. Koettelu tehdyssä tutkimuksessa ei ole varsinaista verifiointia, vaan lähinnä argumentointia ja ns. maalaisjärjen hyväksikäyttöä. Tutkimustulokset ovat etupäässä toteavia, mutta myös suosittelevia. Tutkimuksen tuloksena todettiin, että kokonaisuudessaan tilinpäätösinformaatio kansallisella tasolla on uudistusten myötä heikentynyt. Informaatiota heikentävä tekijä tutkielman perusteella on etenkin vertailukelpoisuus. Heikkoon vertailukelpoisuuteen puolestaan ovat syynä lain sallimat pitkät siirtymäajat ja vaihtoehtoiset menetelmät monissa kirjanpidollisissa perusratkaisussa. Tilinpäätöstä ja yleensäkin kirjanpitoa sääntelevästä lainsäädännöstä puuttuu yhtenäisyys. Kehitysehdotuksena todettiin, että suomalaisen tilinpäätösinformaation parantamisen edellytyksenä olisi lainsäädännön muuttaminen edelleen siten, että sieltä poistettaisiin valinnanvapaus kirjanpidollisten perusratkaisujen yhteydestä ja säädettäisiin kaikkia yrityksiä koskevat yhtenäiset säännökset. Lainsäädäntömme perusta hyvän tilinpäätösinformaation antamiselle tällä hetkellä on loppujen lopuksi suotuisa pois lukien edellä mainittu valinnanvapaus

El sonido de la guerra: Las trompas de la Fortaleza Medieval de Ausa (Zaldibia, Guipuzcoa)

During the fieldwork in the medieval fortification of Ausa (Gipuzkoa), a vast amount of sherds from several pottery artifacts featured by a cylindrical body has been found out. They presumably had the same function in contexts dated from the first half of xiv century. Although it has not been possible to reconstruct any of these artefacts, the study of the sherds allows us to think that they would have formed some sort of big-sized horn. This high-sounding instrument, which has been frequently reproduced in iconographic references, does not have at this moment any direct parallelism in Hispanic contexts, despite being plentiful of references to similar objects in medieval ranges from Provence and Languedoc. By introducing these artefacts from different approaches, we aim to go over the scarce knowledge of these instruments, whose evidence lets us to believe in their widespread distribution all over the landscape in several material contexts from Medieval Ages.

El sonido de la guerra: Las trompas de la Fortaleza Medieval de Ausa (Zaldibia, Guipuzcoa)

During the fieldwork in the medieval fortification of Ausa (Gipuzkoa), a vast amount of sherds from several pottery artifacts featured by a cylindrical body has been found out. They presumably had the same function in contexts dated from the first half of xiv century. Although it has not been possible to reconstruct any of these artefacts, the study of the sherds allows us to think that they would have formed some sort of big-sized horn. This high-sounding instrument, which has been frequently reproduced in iconographic references, does not have at this moment any direct parallelism in Hispanic contexts, despite being plentiful of references to similar objects in medieval ranges from Provence and Languedoc. By introducing these artefacts from different approaches, we aim to go over the scarce knowledge of these instruments, whose evidence lets us to believe in their widespread distribution all over the landscape in several material contexts from Medieval Ages.

Las escalas de calidad de vida familiar (cdvf-e). Apoyo y orientación para la intervención

The aim of this paper is to present cDVF-E scales for families with children of 0-18 years, on one hand, and over 18 years, on the other, that researchers from five spanish universities have recently validated and standardized to the spanish population. To this end, first, the importance of the construct of quality of family life and its implications for research and practice should be emphasized. Afterwards, we introduce the first international initiatives measuring the quality of family life developed in the first decade of this century. Then the features, dimensions and psychometric properties of the scales are synthetically presented. Finally, the authors encourage practitioners and organizations to use these tools in the context of family-centered model and provides, as a conclusions, some considerations

Esquisse d'une anthropologie clinique I. Anthropopsychiatrie et anthropologie sémiotique

La psychiatrie (la clinique psychopathologique en général) connaît en ce début de XXIe siècle une situation complexe. Coincée entre naturalisation de l'esprit et constructionnisme social, la possibilité de contribuer à la constitution d'une science autonome qui traite de la souffrance psychique est aujourd'hui problématique. Les nombreux réductionnismes à l'oeuvre, de type nosographique, diagnostique, psychopharmacologique, les concurrences épistémologiques et les dogmatismes des modèles psychothérapeutiques, dessinent un paysage où s'engager à poursuivre la voie d'une psychiatrie spécifiquement humaine et articulée aux sciences naturelles relève de la gageure. C'est le défi de l'anthropologie clinique. Deux articles lui sont consacrés. Dans ce premier article, après avoir fait le constat de certaines impasses qui menacent la psychiatrie contemporaine et rappelé les origines du projet de l'anthropologique clinique, les auteurs présentent les deux démarches qui la fondent, chacune opérant dans un esprit d'interdisciplinarité : l'anthropopsychiatrie de Jacques Schotte et l'anthropologie sémiotique formulée par Jean Lassègue, Victor Rosenthal et Yves-Marie Visetti. Un deuxième article déploiera le potentiel intégratif d'un tel paradigme, constitué sur la base de ces deux démarches conjointes. Psychiatry (psychopathology clinics in general) is in a complex situation at the beginning of 21st century. Wedged between mind naturalization and social constructionism, the possibility of contributing to the establishment of an autonomous science that deals with mental suffering is problematic today. The many nosographic, diagnostic, psychopharmacological reductionisms at work as well as the competing epistemologies and the dogmatisms of psychotherapeutic models draw a challenging landscape for those following the path of a specifically human psychiatry articulated to natural sciences. This is the challenge of clinical anthropology which is presented in two parts. In the first part, after examining several dead ends which threaten contemporary psychiatry and pointing out the origins of the clinical anthropology project, the authors present its two foundational approaches. Each approach driven by a spirit of interdisciplinarity : Jacques Schotte's anthropopsychiatry and the semiotic anthropology as formulated by Jean Lassègue, Victor Rosenthal and Yves-Marie Visetti. A second part will describe the integrative potential of such a paradigm, based on these two joint approaches.

La visita de Piscator a Barcelona en diciembre de 1936

Erwin Piscator (1893-1966), one of the most important theatre"s men of this century, visited Barcelona in 1936, invited by the Generalitat de Catalunya. This article analyses this visit, its antecendents and consequences over the Catalan theater during the Spanish civil war.

De "Paraules al vent" a "La Fàbrica": creació, evolució i publicació dels primers poearis de Miquel Martí i Pol

Aquest article té per objecte resseguir la trajectòria de creació i publicació dels primers llibres de Miquel Martí i Pol i mostrar el canvi d’orientació poètica de la seva obra a partir de 1957 i fins a 1961. El «canvi de rumb» experimentat, tal com l’anomenava el mateix autor, va comportar el trànsit de la introspecció dels primers reculls, inclosa l’evolució de la seva crisi religiosa, cap a la «poesia social» d’El poble i La fàbrica.

As "Disquisitiones" do naturalista Arruda da Câmara (1752-1811) e as relações entre a Química e a Fisiologia no final do Século das Luzes

This work is intended to rescue the field of validity of the "Disquisitiones" by the naturalist Arruda da Câmara placing them in the scientific and historical context of the end of the "Century of Light". Thus, a tentative is made here to reconstruct the debate established among the several theories that served as background of the relationships between Chemistry and Physiology of that time. In the present work is presented by the first time an integral translation of the "Disquisitiones" and a biographical resume of the naturalist in the historical context of his epoch in Northeast Brazil, especially in Pernambuco.

Quimiluminescência orgânica: alguns experimentos de demonstração para a sala de aula

The generation of "cold light", visible to the human eye, by chemical reactions has attracted the attention of the scientific community since the beginning of this century. Besides the academic interest in the elucidation of the mechanisms of excited state formations, many chemiluminescence reactions have found widespread analytical applications. Moreover, the phenomenon of chemiluminescence can also be used as a tool in undergraduate and college teaching. In this article, we describe several known chemiluminescence demonstrations, which are suitable for school teaching. The main objective of this work is to produce didactic material in Portuguese to stimulate Brazilian secondary and high school teachers to use these experiments in the classroom. The demonstrations include singlet oxygen emission, the luminol reaction, oscillating chemiluminescence and the peroxyoxalate reaction.

O renascimento de um fármaco: talidomida

Thalidomide, first synthesized in 1953, was widely prescribed for morning sickness of pregnant women from 1957 to 1961, when it was found to be seriously teratogenic, having caused serious birth defect. Nowadays, a quarter of a century later, it appears that it may be a miracle drug for such diseases as leprosy, AIDS, cancer and tuberculosis.

Colapso da equipartição da energia

This paper discuss the consequences of the equipartition principle when used to calculate the heat capacity of atoms and molecules, a discussion that appeared at the end of XIX century and beginning of the XX century. Classical molecular thermodynamics prediction of the heat capacity is introduced, followed by a presentation of the degrees of freedom of a system. The historical discussion that appeared at the time, by Dulong, Petit, Maxwell, Boltzmann, Rayleigh and Kelvin is discussed afterwards. The necessity of a new theory is also presented as a direct consequence of the equipartition principle collapse.

História da química e da geologia: Joseph Black e James Hutton como referências para educação em ciências

The second half of eighteenth century is marked by the advancement of chemistry and geology. The first science acquired the law of conservation of mass and this science represented a important support to geology and mineralogy. We say that both became modern science that time. Our aim is to show up some interrelations between history of chemistry and history of geology by means of the study of Joseph Black's and James Hutton's works. We defend that it is positive to science education to understand and approach the relations among different and disciplinary areas of science.

Projeccions de canvi climatic per a Catalunya (NE Península Ibèrica). Part II: sintetitzant diverses metodologies = Climate change projections for Catalonia (NE Iberian Peninsula). Part II: Integrating several methodologies

The publication of the fourth IPCC report, as well as the number of research results reported in recent years about the regionalization of climate projections, were the driving forces to justify the update of the report on climate change in Catalonia. Specifically, the new IPCC report contains new climate projections at global and continental scales, while several international projects (especially European projects PRUDENCE and ENSEMBLES) have produced continental-scale climate projections, which allow for distinguishing between European regions. For Spain, some of these results have been included in a document commissioned by the“State Agency of Meteorology”. In addition, initiatives are being developed within Catalonia (in particular, by the Meteorological Service of Catalonia) to downscale climate projections in this area. The present paper synthesizes results of these and other previously published studies, as well as our own analysis of results of the ENSEMBLES project. The aim is to propose scenarios of variation in temperature and rainfall in Catalonia during the 21st Century. Thus, by the middle of this century temperatures could rise up to 2 C compared with that of the late 20th Century. These increases would probably be higher in summer than in winter, generalized across the territory but less pronounced in coastal areas. Rainfall, however, would not change much, but it could slightly decrease. Towards the end of the 21st Century, temperatures could rise to about 5 C above that of the last century, while the average rainfall could decrease by more than 10%. Increases in temperature would be higher in summer and in areas further from the coast. Rainfall would decrease especially during the summer, while it could even increase in winter in mountainous areas such as the Pyrenees.

Heterociclos 1,2,3-triazólicos: histórico, métodos de preparação, aplicações e atividades farmacológicas

The 1,2,3-triazole, known since the end of 19th century, is a very widely used heterocyclic system present in many synthetic substances and commercial pharmaceutical compounds. In fact, 1,2,3-triazoles show several applications in many areas especially as medicines against many diseases like cancer, AIDS, Parkinson and Alzheimer. Nowadays there is a large variety of known methods to obtain these heterocyclic compounds comprising mainly three synthetic routes. Nevertheless, there is no article that gives an objective overview of the synthetic methods for obtaining these kinds of azoheterocycles. This paper presents a brief history of this class of compounds, and a synthetic discussion concerning the main synthetic methods for its preparation, such as cyclization through hydrazones, concerted cycloadditon [2+3] and pseudopericyclic cyclization - and some others of restricted application, but also important. Finally, this paper also provides a brief overview on pharmacological applications of some 1,2,3-triazoles.

Metátese de olefinas aplicada ao fechamento de anéis: uma ferramenta poderosa para a síntese de macrociclos naturais

For a quarter of a century, metathesis has become indispensable for the synthesis of natural and non-natural products, particularly of biologically active compounds. This review illustrates through a maximum of appropriate examples the power and the versatility of the metathesis ring-closure (RCM) reaction as a key ring-closure methodology for the synthesis of natural macrocycles. Its high functional group compatibility as well as the possibility of further transformations makes this reaction a powerful tool in the cases where the structural framework and function requirements are difficult to meet.