Disclosure of Intangible Assets: an Empirical Study of Financial Corporations in the Iberian Peninsula

The purpose of this paper is to analyse, firstly, to what extent intangible assets in the consolidated accounts of seven Portuguese banks and seven Spanish banks between 2006 and 2009 are disclosed and, secondly, to analyse what the most influential factors are in the above mentioned disclosure. In order to do this, before reviewing the existing literature and on the basis of other studies on this topic, a disclosure index has been created based on the requirements related to the intangible assets as stated in IAS 38. Then, two statistical analyses have been made: a univariate one for each of the explanatory variables and a multivariate one, in which all variables have been analysed. Both analyses led to the conclusion that the disclosure index of intangible assets is 0.96, where the bank dimension and the internationalization degree are the variables that are considered explanatory of the variation of the disclosure index in the regression analysis.

Magma flow, exsolution processes and rock metasomatism in the Great Messejana-Plasencia dyke (Iberian Peninsula)

Magma flow in dykes is still not well understood; some reported magnetic fabrics are contradictory and the potential effects of exsolution and metasomatism processes on the magnetic properties are issues open to debate. Therefore, a long dyke made of segments with different thickness, which record distinct degrees of metasomatism, the Messejana-Plasencia dyke (MPD), was studied. Oriented dolerite samples were collected along several cross-sections and characterized by means of microscopy and magnetic analyses. The results obtained show that the effects of metasomatism on rock mineralogy are important, and that the metasomatic processes can greatly influence anisotropy degree and mean susceptibility only when rocks are strongly affected by metasomatism. Petrography, scanning electron microscopy (SEM) and bulk magnetic analyses show a high-temperature oxidation-exsolution event, experienced by the very early Ti-spinels, during the early stages of magma cooling, which was mostly observed in central domains of the thick dyke segments. Exsolution reduced the grain size of the magnetic carrier (multidomain to single domain transformation), thus producing composite fabrics involving inverse fabrics. These are likely responsible for a significant number of the 'abnormal' fabrics, which make the interpretation of magma flow much more complex. By choosing to use only the 'normal' fabric for magma flow determination, we have reduced by 50 per cent the number of relevant sites. In these sites, the imbrication angle of the magnetic foliation relative to dyke wall strongly suggests flow with end-members indicating vertical-dominated flow (seven sites) and horizontal-dominated flow (three sites).

Modelação de um sistema de alarme sísmico para a Peninsula Ibérica

Modelou-se um Sistema de Alarme Sísmico para a Península Ibérica que, em função da situação sísmica dada, permite determinar o Grau de Alarme Sísmico, para uma região, durante um determinado horizonte temporal.Utilizaram-se dois precursores sísmicos: • as condições iniciais do modelo de simulação utilizado para gerar o processo de ocorrências sísmicas na Península Ibérica, que corresponde ao passado sísmico recente; • a Sismicidade Local, ou seja o número de ocorrências sísmicas de qualquermagnitude, registadas na região em estudo, durante um período de tempo. Com base na Teoria dos Conjuntos Vagos, determinou-se o grau de alarme relativo a cada um dos precursores utilizados. A média pesada dos valores de grau de alarme origina o Grau deAlarme Sísmico. Os ‘pesos’ envolvidos nessa média foram obtidos com recurso à metodologia AHP, tomando como critérios, as percentagens de sismos previstos (ou de falhas), falsos alarmes e tempo de alarme.O Sistema desenvolvido foi calibrado com base em 12 situações sísmicas reais ocorridas naPenínsula Ibérica.

Moisture recycling in the Iberian Peninsula from a regional climate simulation: spatiotemporal analysis and impact on the precipitation regime

The contribution of the evapotranspiration from a certain region to the precipitation over the same area is referred to as water recycling. In this paper, we explore the spatiotemporal links between the recycling mechanism and the Iberian rainfall regime. We use a 9 km resolution Weather Research and Forecasting simulation of 18 years (1990-2007) to compute local and regional recycling ratios over Iberia, at the monthly scale, through both an analytical and a numerical recycling model. In contrast to coastal areas, the interior of Iberia experiences a relative maximum of precipitation in spring, suggesting a prominent role of land-atmosphere interactions on the inland precipitation regime during this period of the year. Local recycling ratios are the highest in spring and early summer, coinciding with those areas where this spring peak of rainfall represents the absolute maximum in the annual cycle. This confirms that recycling processes are crucial to explain the Iberian spring precipitation, particularly over the eastern and northeastern sectors. Average monthly recycling values range from 0.04 in December to 0.14 in June according to the numerical model and from 0.03 in December to 0.07 in May according to the analytical procedure. Our analysis shows that the highest values of recycling are limited by the coexistence of two necessary mechanisms: (1) the availability of sufficient soil moisture and (2) the occurrence of appropriate synoptic configurations favoring the development of convective regimes. The analyzed surplus of rainfall in spring has a critical impact on agriculture over large semiarid regions of the interior of Iberia.

High resolution stratigraphy and miocene facies correlation in Lisbon and Setúbal Peninsula (Lower Tagus basin, Portugal)

Correlation between facies associations (marine, estuarine and distal fluviatile environments) and disconformities, observed between Foz da Fonte (SW of Setúbal Peninsula) and Santa Iria da Azóia (NE of Lisbon) are presented. The precise definition of the marine-continental facies relationships improved very much the chronology of the depositional sequence boundaries. Tectonic and eustatic controls are discussed on the basis of subsidence rates variation.

Iberian peninsula ecosystem carbon fluxes: a model-data integration study

Dissertação apresentada para obtenção do Grau de Doutor em Engenharia do Ambiente pela Universidade Nova de Lisboa,Faculdade de Ciências e Tecnologia

The histopathology of cutaneous leishmaniasis due to Leishmania (Leishmania) mexicana in the Yucatan peninsula, Mexico

Localized Cutaneous Leishmaniasis (LCL) known as "chiclero's ulcer" in southeast Mexico, was described by SEIDELIN in 1912. Since then the sylvatic region of the Yucatan peninsula has been documented as an endemic focus of LCL. This study of 73 biopsies from parasitological confirmed lesions of LCL cases of Leishmania (Leishmania) mexicana infection was undertaken: 1) to examine host response at tissue level; and 2) to relate manifestations of this response to some characteristics of clinical presentation. Based on Magalhães' classification we found that the most common pattern in our LCL cases caused by L. (L.) mexicana was predominantly characterized by the presence of unorganized granuloma without necrosis, (43.8%). Another important finding to be highlighted is the fact that in 50/73 (68.5%) parasite identification was positive. There was direct relation between the size of the lesion and time of evolution (r s = 0.3079, p = 0.03), and inverse correlation between size of the lesion and abundance of amastigotes (r s = -0.2467, p = 0.03). In view of the complexity of clinical and histopathological findings, cell-mediated immune response of the disease related to clinical and histopathological features, as so genetic background should be studied.

Lagochilascaris minor Leiper, 1909 (Nematoda: Ascarididae) in Mexico: three clinical cases from the Peninsula of Yucatan

Human lagochilascariasis (HL) is a parasite produced by Lagochilascaris minor Leiper 1909 that also can be found in cats and dogs. HL is considered an emerging zoonosis in the Americas, spreading from Mexico to Argentina, and the Caribbean Islands. The present paper describes three HL cases from the Peninsula of Yucatan, Mexico, recorded in the last decade. It describes the characteristics of the lesions and discusses the route of transmission in humans and particularly in the observed patients.

Impacts of climate change scenarios on terrestrial productivity and biomass for energy in the Iberian Peninsula: assessment through the JSBACH model

Dissertação para obtenção do Grau de Mestre em Engenharia do Ambiente, Perfil de Gestão e Sistemas Ambientais

The Evolution of Population Distribution on the Iberian Peninsula: A Transnational Approach (1877–2001)

Surpassing the national perspective usually adopted, the authors confirmed the existence of a pattern of population distribution common to the whole Iberian Peninsula in the long run. This pattern is clearly associated with geographical factors. These variables seem to have more weight in explaining changes between 1877/78 and 1940 than in the period from 1940 to 2001. The observation of the cross-border region has shown that proximity to the frontier has not generated any distinct pattern of population density on either side of the boundary line. The spatial coherence of the observed phenomena throughout the Peninsula and of its evolution, independent of the border between states, reinforces the importance of geographic factors in their explanation. At the same time, this verification opens up new issues related to the effect of national political and economic policies.

Hemorrhagic pulmonary leptospirosis: three cases from the Yucatan peninsula, Mexico

Three leptospirosis cases with lung involvement are reported from the Yucatan Peninsula, Mexico. All three patients were admitted to the intensive care unit due to acute respiratory failure. Treatment with antibiotics resulted in favorable evolution despite the negative prognosis. Leptospirosis should be included in the differential diagnosis of patients with fever and lung involvement.

Early holocenic and historic mtDNA african signatures in the iberian peninsula: The andalusian region as a paradigm

Determining the timing, identity and direction of migrations in the Mediterranean Basin, the role of "migratory routes" in and among regions of Africa, Europe and Asia, and the effects of sex-specific behaviors of population movements have important implications for our understanding of the present human genetic diversity. A crucial component of the Mediterranean world is its westernmost region. Clear features of transcontinental ancient contacts between North African and Iberian populations surrounding the maritime region of Gibraltar Strait have been identified from archeological data. The attempt to discern origin and dates of migration between close geographically related regions has been a challenge in the field of uniparental-based population genetics. Mitochondrial DNA (mtDNA) studies have been focused on surveying the H1, H3 and V lineages when trying to ascertain north-south migrations, and U6 and L in the opposite direction, assuming that those lineages are good proxies for the ancestry of each side of the Mediterranean. To this end, in the present work we have screened entire mtDNA sequences belonging to U6, M1 and L haplogroups in Andalusians--from Huelva and Granada provinces--and Moroccan Berbers. We present here pioneer data and interpretations on the role of NW Africa and the Iberian Peninsula regarding the time of origin, number of founders and expansion directions of these specific markers. The estimated entrance of the North African U6 lineages into Iberia at 10 ky correlates well with other L African clades, indicating that U6 and some L lineages moved together from Africa to Iberia in the Early Holocene. Still, founder analysis highlights that the high sharing of lineages between North Africa and Iberia results from a complex process continued through time, impairing simplistic interpretations. In particular, our work supports the existence of an ancient, frequently denied, bridge connecting the Maghreb and Andalusia.

Prodromus Florae Peninsulae Indiae Orientalis :containing abridged descriptions of the plants found in the peninsula of British India, arranged according to the natural system : Vol. 1 /by Robert Wight and G.A. Walker-Arnott.

1834

Explorations in the interior of the Labrador peninsula, the country of the Montagnais and Nasquapee Indians. By Henry Youle Hind...

v.1

Plantae Yucatanae. (Regionis Antillanae) Plants of the insular, coastal and plain regions of the peninsula of Yucatan, Mexico. [By Charles Frederick Millspaugh.].

v.3:no.1(1903)