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.

The Annual Economic Survey of Federal Gulf Shrimp Permit Holders: Report on the Design, Implementation, and Descriptive Results for 2006

This technical memorandum documents the design, implementation, data preparation, and descriptive results for the 2006 Annual Economic Survey of Federal Gulf Shrimp Permit Holders. The data collection was designed by the NOAA Fisheries Southeast Fisheries Science Center Social Science Research Group to track the financial and economic status and performance by vessels holding a federal moratorium permit for harvesting shrimp in the Gulf of Mexico. A two page, self-administered mail survey collected total annual costs broken out into seven categories and auxiliary economic data. In May 2007, 580 vessels were randomly selected, stratified by state, from a preliminary population of 1,709 vessels with federal permits to shrimp in offshore waters of the Gulf of Mexico. The survey was implemented during the rest of 2007. After many reminder and verification phone calls, 509 surveys were deemed complete, for an ineligibility-adjusted response rate of 90.7%. The linking of each individual vessel’s cost data to its revenue data from a different data collection was imperfect, and hence the final number of observations used in the analyses is 484. Based on various measures and tests of validity throughout the technical memorandum, the quality of the data is high. The results are presented in a standardized table format, linking vessel characteristics and operations to simple balance sheet, cash flow, and income statements. In the text, results are discussed for the total fleet, the Gulf shrimp fleet, the active Gulf shrimp fleet, and the inactive Gulf shrimp fleet. Additional results for shrimp vessels grouped by state, by vessel characteristics, by landings volume, and by ownership structure are available in the appendices. The general conclusion of this report is that the financial and economic situation is bleak for the average vessels in most of the categories that were evaluated. With few exceptions, cash flow for the average vessel is positive while the net revenue from operations and the “profit” are negative. With negative net revenue from operations, the economic return for average shrimp vessels is less than zero. Only with the help of government payments does the average owner just about break even. In the short-term, this will discourage any new investments in the industry. The financial situation in 2006, especially if it endures over multiple years, also is economically unsustainable for the average established business. Vessels in the active and inactive Gulf shrimp fleet are, on average, 69 feet long, weigh 105 gross tons, are powered by 505 hp motor(s), and are 23 years old. Three-quarters of the vessels have steel hulls and 59% use a freezer for refrigeration. The average market value of these vessels was $175,149 in 2006, about a hundred-thousand dollars less than the average original purchase price. The outstanding loans averaged $91,955, leading to an average owner equity of $83,194. Based on the sample, 85% of the federally permitted Gulf shrimp fleet was actively shrimping in 2006. Of these 386 active Gulf shrimp vessels, just under half (46%) were owner-operated. On average, these vessels burned 52,931 gallons of fuel, landed 101,268 pounds of shrimp, and received $2.47 per pound of shrimp. Non-shrimp landings added less than 1% to cash flow, indicating that the federal Gulf shrimp fishery is very specialized. The average total cash outflow was $243,415 of which $108,775 was due to fuel expenses alone. The expenses for hired crew and captains were on average $54,866 which indicates the importance of the industry as a source of wage income. The resulting average net cash flow is $16,225 but has a large standard deviation. For the population of active Gulf shrimp vessels we can state with 95% certainty that the average net cash flow was between $9,500 and $23,000 in 2006. The median net cash flow was $11,843. Based on the income statement for active Gulf shrimp vessels, the average fixed costs accounted for just under a quarter of operating expenses (23.1%), labor costs for just over a quarter (25.3%), and the non-labor variable costs for just over half (51.6%). The fuel costs alone accounted for 42.9% of total operating expenses in 2006. It should be noted that the labor cost category in the income statement includes both the actual cash payments to hired labor and an estimate of the opportunity cost of owner-operators’ time spent as captain. The average labor contribution (as captain) of an owner-operator is estimated at about $19,800. The average net revenue from operations is negative $7,429, and is statistically different and less than zero in spite of a large standard deviation. The economic return to Gulf shrimping is negative 4%. Including non-operating activities, foremost an average government payment of $13,662, leads to an average loss before taxes of $907 for the vessel owners. The confidence interval of this value straddles zero, so we cannot reject, with 95% certainty, that the population average is zero. The average inactive Gulf shrimp vessel is generally of a smaller scale than the average active vessel. Inactive vessels are physically smaller, are valued much lower, and are less dependent on loans. Fixed costs account for nearly three quarters of the total operating expenses of $11,926, and only 6% of these vessels have hull insurance. With an average net cash flow of negative $7,537, the inactive Gulf shrimp fleet has a major liquidity problem. On average, net revenue from operations is negative $11,396, which amounts to a negative 15% economic return, and owners lose $9,381 on their vessels before taxes. To sustain such losses and especially to survive the negative cash flow, many of the owners must be subsidizing their shrimp vessels with the help of other income or wealth sources or are drawing down their equity. Active Gulf shrimp vessels in all states but Texas exhibited negative returns. The Alabama and Mississippi fleets have the highest assets (vessel values), on average, yet they generate zero cash flow and negative $32,224 net revenue from operations. Due to their high (loan) leverage ratio the negative 11% economic return is amplified into a negative 21% return on equity. In contrast, for Texas vessels, which actually have the highest leverage ratio among the states, a 1% economic return is amplified into a 13% return on equity. From a financial perspective, the average Florida and Louisiana vessels conform roughly to the overall average of the active Gulf shrimp fleet. It should be noted that these results are averages and hence hide the variation that clearly exists within all fleets and all categories. Although the financial situation for the average vessel is bleak, some vessels are profitable. (PDF contains 101 pages)

The Politics of Internet Regulation in Brazil : dynamics, factors, and actors in broadband policy

In May 2010, Brazil joined the roll of nations with a National Broadband Plan. The Decree nº 7,175/2010 had implemented a program that aimed to offer 30 million permanent broadband accesses until 2014 and established its main goals, such as accelerating economic and social development, promoting digital inclusion, reducing social and regional inequalities, promoting a generation of employment and income, and expanding electronic government services. However, the broadband access in Brazil is limited, expensive, and centralized in the main urban centres. Despite the fast growth in the past years due to mobile internet access, the market is still concentrated in the local incumbent operators that currently provide mobile services, landline services and Paid-TV services, resulting in a high level of market verticalization. The following dissertation investigates the constraint of broadband access development, the dynamics, the actors, and the factors that have delayed the roll-out of broadband services in Brazil. The study also promotes reflections about the challenge posed by the media, by costumers associations and by public opinion as critical observers of the policy making process. This research examines on the political influence towards regulation to determine the way policy will benefit interest groups. Many interviews have been conducted in order to understand the forces which have been acting in the telecommunications in Brazil after privatization, in 1998. This study aims to provide a better understanding of telecommunications regulatory process in Brazil, in order to help the country finding an adequate policy which can lead to the implementation of a broadband roll-out. The universal broadband access is the only way to benefit the whole society in Brazil with a satisfactory level of education and create more jobs and economic development regarding the plenty use of Information and Communications Technology (ICT).

Power analysis for detecting trends in juvenile spotted seatrout abundance in Florida Bay

The spotted seatrout (Cynoscion nebulosus) is considered a key species relative to the implementation of the Comprehensive Everglades Restoration Plan (CERP). One of the goals of the CERP is to increase freshwater flows to Florida Bay. Increased freshwater flows can have potential positive and negative impacts on spotted seatrout populations. At low salinities, the planktonic eggs of spotted seatrout sink to the bottom and are not viable (Alshuth and Gilmore, 1994; Holt and Holt, 2002). On the other hand, increased freshwater flows can alleviate hypersaline conditions that could result in an expansion of the distribution of the early life stages of spotted seatrout (Thayer et al., 1999; Florida Department of Environmental Protection1). Thus it would be useful to develop a monitoring program that can detect changes in seatrout abundance on time scales short enough to be useful to resource managers. The NOAA Center for Coastal Fisheries and Habitat Research (NOAA) has made sporadic collections of juvenile seatrout using otter trawls since 1984 (see Powell et al, 2004). The results suggest that it might be useful to sample for seatrout in as many as eight different areas or basins (Figure 1): Bradley Key, Sandy Key, Johnson Key, Palm Key, Snake Bight, Central, Whipray and Crocodile Dragover. Unfortunately, logistical constraints are likely to limit the number of tows to about 40 per month over a period of six months each year. Inasmuch as few seatrout are caught in any given tow and the proportion of tows with zero seatrout is often high, it is important to determine how best to allocate this limited sampling effort among the various basins so that any trends in abundance may be detected with sufficient statistical confidence. (PDF contains 16 pages)

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.

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.

MIRACLE Project Plan

Social scientists have used agent-based models (ABMs) to explore the interaction and feedbacks among social agents and their environments. The bottom-up structure of ABMs enables simulation and investigation of complex systems and their emergent behaviour with a high level of detail; however the stochastic nature and potential combinations of parameters of such models create large non-linear multidimensional “big data,” which are difficult to analyze using traditional statistical methods. Our proposed project seeks to address this challenge by developing algorithms and web-based analysis and visualization tools that provide automated means of discovering complex relationships among variables. The tools will enable modellers to easily manage, analyze, visualize, and compare their output data, and will provide stakeholders, policy makers and the general public with intuitive web interfaces to explore, interact with and provide feedback on otherwise difficult-to-understand models.

XCRI-CAP PG Course Implementation Manual

This an implementation manual for institutions wanting to implement XCRI-CAP for PG courses and send feeds to Prospects

Channel Islands Deep Water Monitoring Plan Development Workshop Report April 26-27, 2005 University of California, Santa Barbara

In 2003, twelve marine protected areas were established in state waters (0-3 nmi) surrounding the Channel Islands. NOAA is considering extending this network (3-6 nmi) into deeper waters of the Channel Islands National Marine Sanctuary (CINMS). In order for effective long-term management of the deep water reserves to occur, a well-structured monitoring program is required to assess effectiveness. The CINMS and the National Marine Sanctuary Program (NMSP) hosted a 2-day workshop in April 2005 to develop a monitoring plan for the proposed federal marine reserves in that sanctuary. Conducted at the University of California at Santa Barbara, participants included scientists from academic, state, federal, and private research institutions. Workshop participants developed project ideas that could answer priority questions posed by the NMSP. This workshop report will be used to develop a monitoring plan for the reserves. (PDF contains 47 pages.)

Olympic Coast National Marine Sanctuary Area to be Avoided (ATBA) Education and Monitoring Program

The National Marine Sanctuaries Act (16 U.S.C. 1431, as amended) gives the Secretary of Commerce the authority to designate discrete areas of the marine environment as National Marine Sanctuaries and provides the authority to promulgate regulations to provide for the conservation and management of these marine areas. The waters of the Outer Washington Coast were recognized for their high natural resource and human use values and placed on the National Marine Sanctuary Program Site Evaluation List in 1983. In 1988, Congress directed NOAA to designate the Olympic Coast National Marine Sanctuary (Pub. L. 100-627). The Sanctuary, designated in May 1994, worked with the U.S. Coast Guard to request the International Maritime Organization designate an Area to be Avoided (ATBA) on the Olympic Coast. The IMO defines an ATBA as "a routeing measure comprising an area within defined limits in which either navigation is particularly hazardous or it is exceptionally important to avoid casualties and which should be avoided by all ships, or certain classes of ships" (IMO, 1991). This ATBA was adopted in December 1994 by the Maritime Safety Committee of the IMO, “in order to reduce the risk of marine casualty and resulting pollution and damage to the environment of the Olympic Coast National Marine Sanctuary”, (IMO, 1994). The ATBA went into effect in June 1995 and advises operators of vessels carrying petroleum and/or hazardous materials to maintain a 25-mile buffer from the coast. Since that time, Olympic Coast National Marine Sanctuary (OCNMS) has created an education and monitoring program with the goal of ensuring the successful implementation of the ATBA. The Sanctuary enlisted the aid of the U.S. and Canadian coast guards, and the marine industry to educate mariners about the ATBA and to use existing radar data to monitor compliance. Sanctuary monitoring efforts have targeted education on tank vessels observed transiting the ATBA. OCNMS's monitoring efforts allow quantitative evaluation of this voluntary measure. Finally, the tools developed to monitor the ATBA are also used for the more general purpose of monitoring vessel traffic within the Sanctuary. While the Olympic Coast National Marine Sanctuary does not currently regulate vessel traffic, such regulations are within the scope of the Sanctuary’s Final Environmental Impact Statement/Management Plan. Sanctuary staff participate in ongoing maritime and environmental safety initiatives and continually seek opportunities to mitigate risks from marine shipping.(PDF contains 44 pages.)

Pre-Cruise Plan N.B. Scofield Cruise 66-S-6

(PDF contains 1 page.)