International accounting harmonisation - A comparison of Spain, Sweden and Austria

Despite attempts to secure harmonisation of accounting practice,significant variations in accounting rules and practice continueto arise in European countries, variations which give rise tocompliance costs for multinational companies.Firstly, this paper considers the relevance of internationalaccounting harmonisation for European business. It then proceedsto examine accounting regulation in three countries: Spain, Swedenand Austria, highlighting the key regulatory issues of the 'trueand fair' view requirement and the link between taxation andaccounting. The three countries are selected because of theinteresting contrasts which they provide; these contrasts areexamined in detail in the paper.The work is based upon a series of interviews carried out withleading accounting practitioners in the three countries during1996-97.The paper concludes that there are significant obstacles toaccounting harmonisation in Europe and that there is potentialfor continuing diversity of national accounting practice.

Strike outcomes and wage settlements in Spain

This paper analyzes collective bargaining using Spanish firm level data. Centralto the analysis are the joint determination of wage and strike outcomes in adynamic framework and the possibility of segregate wage equation for strike andnon-strike outcomes. Conditional to strikes taking place, we confirm a negativerelationship between strike duration and wage changes in a dynamic context.Furthermore, we find selection in wage equations induced by the strike outcome.In this sense, the possibility of wage determination processes being differentin strike and non-strike samples is not rejected by the data. In particular,wage dynamics are of opposite sing in both strike and non-strike equations.Finally, we find evidence of a 0.33 percentage points wage change strike premium.

Catalogue of the type-specimens of Bolitophilidae, Diadocidiidae and Ditomyiidae (Diptera, Bibionomorpha) in the Natural History Museum, London

Catalogue of the type-specimens of Bolitophilidae, Diadocidiidae and Ditomyiidae (Diptera, Bibionomorpha) in the Natural History Museum, London. A commented list of the types of three families of Bibionomorpha - Bolitophilidae, Diadocidiidae and Ditomyiidae - housed at the Natural History Museum (London) is provided. This includes four holotypes and one paratype of five species of Bolitophilidae; one paratype and three syntypes of two species of Diadocidiidae; and 17 holotypes, 91 paratypes, four lectotypes, and fourteen paralectotypes of 38 species of Ditomyiidae. Lectotypes are designated for the Neotropical species of the ditomyiids Australosymmerus (Melosymmerus) bisetosus Edwards, 1940 and A. (M.) pediferus Edwards, 1940.

Comparative study of algal communities in acid and alkaline waters from Tinto, Odiel and Piedras river basins (SW Spain)

The distribution patterns of benthic algal assemblages in the Tinto, Odiel and Piedras rivers were analyzed during the winter of 2005 in 18 sampling stations. The main objective was to assess and compare the algal communities and parameters affecting them both in the zones affected by acid mine drainage (AMD) and in naturally alkaline waters. A total of 108 benthic diatom taxa and 31 non-diatom taxa were identi ed. Results showed large differences between algal communities in the two environments: Pinnularia acoricola, P. subcapitata and Eunotia exigua were the most frequent diatom taxa in regions affected by acid mine drainage, along with algae like Klebsormidium and Euglena mutabilis were the most relevant non-diatom taxa. In alkaline waters the dominant diatom taxa were Planothidium frequentissimum, Gomphonema angustum, Fragilaria capucina, and some species of Navicula (N. viridula, N. veneta or N. radiosa), accompanied by Oscillatoria and Anabaena as well as by streptophytes of the group of zygnemataceae and desmidiaceae

Stocks assesment, biomass and fish production in two mediterranean basins (NE Spain)

In order to evaluate the success of the reintroduction of the Eurasian otter (Lutra lutra) in the Empordh wetlands (Parc Natural dels Aiguamolls de I'Empordhà), and the Muga and Fluvih basins, density of fish, biomass and production in the Muga and Fluvia Rivers have been estimated, since fishes represent the principal prey in the otter diet. 12 study sites were selected in order to survey the main flows in both basins. Electrofishing surveys were conducted by blocking off the station with barrier nets, which was performed upon 3 successive catches. The density estimated presents a range of 1,136-1 25 ind .ha' in the Muga basin, 4,49-163 ind.ha' in the Fluvih basin and 3,76-52,2 ind.ha' in the Empordh wetlands. Estimated biomass ranges are 0,616-277,6 g.m2, 8,79-351,2 g.m2, and 5,7-108 g.m-2 respectively. These density anfi biomass ranges are similar to other results obtained from rivers inhabited by the Eurasian otter in NE Spain

Fish ecology in Lake Banyoles (NE Spain): a tribute to Ramon Margalef

Lake Banyoles is the second largest lake in the Iberian Peninsula and due to this relative uniqueness, its peculiar geological origin, and its considerable age attracted the early attention of the late Professor Ramon Margalef. One of the first papers by Margalef was on the biota of Lake Banyoles and two of the first four Ph.D. theses that he supervised were about the limnology of this lake. Unfortunately, the uniqueness of this lake also implied that it was the first place of introduction into the Iberian Peninsula of several exotic fish species, early in the XXth Century and nowadays the lake fish assemblage is dominated by invasive species, and some native ones have been extirpated. Although the limnological studies in Lake Banyoles were pioneering within the Iberian Peninsula, studies on fish ecology of the lake did not start until 1989. Thereafter, four Ph.D. theses have been completed on different aspects of the fish assemblages of Lake Banyoles. The aim of this paper is to provide a short overview of this research, largely brought about by the considerable limnological information previously available for this lake, thanks to the insightful, pioneering work of Professor Margalef

Restoration of a lost geological reference point: the loggingstone of Pedralta (Girona, Spain)

The Pedralta is a loggingstone formed of monzonitic leucogranites, which has a volume of about 38 m3 and weighs 101 tons. After its fall in December 1996, a public subscription was opened to meet the expenses of the restoration work, which was completed in May 1999

Obrint visuals

Projecte presentat al Concurs d'idees per a l'ordenació i urbanització del Vial-Balconada de la Vall Salina, Cardona