Lessons from the northern hake long-term management plan: Could the economic assessment have accepted it?

An economic expert working group (STECF/SGBRE-07-05) was convened in 2007 for evaluating the potential economic consequences of a Long-Term Management Plan for the northern hake. Analyzing all the scenarios proposed by biological assessment, they found that keeping the F in the status quo level was the best policy in terms of net present values for both yield and profits. This result is counter intuitive because it may indicate that effort costs do no affect the economic reference points. However, it is well accepted that the inclusion of costs affects negatively the economic reference points. In this paper, applying a dynamic agestructured model to the northern hake, we show that the optimal fishing mortality that maximizes the net present value of profits is lower than Fmax.

Ad valorem housing subsidies may reduce house building

In this paper it is shown that an ad valorem housing subsidy set by a central regulator (or a raise in the ad valorem housing subsidy rate) may reduce the number of houses built in the market and increase the price paid by the buyers of houses. The analysis considers a situation where there is imperfect competition in the housing market and a local regulator that decides on density, or on the number of sites for housing development, and that cares about a combination of the profits of housing developers and the surplus of buyers of houses.

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)

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.

Consensus-building process

(4pp.)

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.