Recent benthic foraminifera of the Scotia Sea and Argentine Basin

We investigated 88 surface sediment samples taken with a multiple corer from the southwestern South Atlantic Ocean for their live (Rose Bengal stained) and dead benthic foraminiferal content. Using Q-Mode Principal Component Analysis six live and six dead associations are differentiated. Live and dead association distributions correspond fairly well; differences are mainly caused by downslope transport and selective test destruction. In addition, four potential fossil associations are calculated from the dead data set after removal of non-fossilizable species. These potential fossil associations are expected to be useful for paleoceanographic reconstructions. Environments are described in detail for the live and potential fossil associations and for selected species. Along the upper Argentine continental slope strong bottom currents control the occurrence of live, dead and potential fossil Angulogerina angulosa associations. Here, particles of a high organic carbon flux rate remain suspended. Below this high energy environment live, dead and potential fossil Uvigerina peregrina dominated associations correlate with enhanced sediment organic carbon content and still high organic carbon flux rates. The live A. angulosa and U. peregrina associations correlate with high standing crops. Furthermore, live and dead Epistominella exigua-Nuttallides umbonifer associations were separated. Dominance of a Nuttallides umbonifer potential fossil association relates to coverage by Antarctic Bottom Water (AABW) and Lower Circumpolar Deep Water (LCDW), above the Calcite Compensation Depth (CCD). Three associations of mainly agglutinated foraminifera occur in sediments bathed mainly by AABW or CDW. A Reophax difflugiformis association was found in mud-rich and diatomaceous sediments. Below the CCD, a Psammosphaera fusca association occurs in coarse sediments poor in organic carbon while a Cribrostomoides subglobosus-Ammobaculites agglutinans association covers a more variable environmental range with mud contents exceeding 30%. One single Eggerella bradyi-Martinottiella communis association poor in both species and individuals remains from the agglutinated associations below the CCD if only preservable species are considered for calculation.

Clay mineralogy of South Atlantic surface sediments

Surface samples, mostly from abyssal sediments of the South Atlantic, from parts of the equatorial Atlantic, and of the Antarctic Ocean, were investigated for clay content and clay mineral composition. Maps of relative clay mineral content were compiled, which improve previous maps by showing more details, especially at high latitudes. Large-scale relations regarding the origin and transport paths of detrital clay are revealed. High smectite concentrations are observed in abyssal regions, primarily derived from southernmost South America and from minor sources in Southwest Africa. Near submarine volcanoes of the Antarctic Ocean (South Sandwich, Bouvet Island) smectite contents exhibit distinct maxima, which is ascribed to the weathering of altered basalts and volcanic glasses. The illite distribution can be subdivided into five major zones including two maxima revealing both South African and Antarctic sources. A particularly high amount of Mg- and Fe-rich illites are observed close to East Antarctica. They are derived from biotite-bearing crystalline rocks and transported to the west by the East Antarctic Coastal Current. Chiorite and well-crystallized dioctaedral illite are typical minerals enriched within the Subantarctic and Polarfrontal-Zone but of minor importance off East Antarctica. Kaolinite dominates the clay mineral assemblage at low latitudes, where the continental source rocks (West Africa, Brazil) are mainly affected by intensive chemical weathering. Surprisingly, a slight increase of kaolinite is observed in the Enderby Basin and near the Filchner-Ronne Ice shelf. The investigated area can be subdivided into ten, large-scale clay facies zones with characteristic possible source regions and transport paths. Clay mineral assemblages of the largest part of the South Atlantic, especially of the western basins are dominated by chlorite and illite derived from the Antarctic Peninsula and southernmost South America and supported by advection within the Circumantarctic Deep Water flow. In contrast, the East Antarctic provinces are relatively small. Assemblages of the eastern basins north of 30°S are strongly influenced by African sources, controlled by weathering regimes on land and by a complex interaction of wind, river and deep ocean transport. The strong gradient in clay mineral composition at the Brazilian slope indicate a relatively low contribution of tropically derived assemblages to the western basins.

Fossil associations from the middle and upper Eocene strata of the Pamplona Basin and surrounding areas (Navarre, western Pyrenees)

Fossil associations from the middle and upper Eocene (Bartonian and Priabonian) sedimentary succession of the Pamplona Basin are described. This succession was accumulated in the western part of the South Pyrenean peripheral foreland basin and extends from deep-marine turbiditic (Ezkaba Sandstone Formation) to deltaic (Pamplona Marl, Ardanatz Sandstone and Ilundain Marl formations) and marginal marine deposits (Gendulain Formation). The micropalaeontological content is high. It is dominated by foraminifera, and common ostracods and other microfossils are also present. The fossil ichnoasssemblages include at least 23 ichnogenera and 28 ichnospecies indicative of Nereites, Cruziana, Glossifungites and ?Scoyenia-Mermia ichnofacies. Body macrofossils of 78 taxa corresponding to macroforaminifera, sponges, corals, bryozoans, brachiopods, annelids, molluscs, arthropods, echinoderms and vertebrates have been identified. Both the number of ichnotaxa and of species (e. g. bryozoans, molluscs and condrichthyans) may be considerably higher. Body fossil assemblages are comparable to those from the Eocene of the Nord Pyrenean area (Basque Coast), and also to those from the Eocene of the west-central and eastern part of South Pyrenean area (Aragon and Catalonia). At the European scale, the molluscs assemblages seem endemic from the Pyrenean area, although several Tethyan (Italy and Alps) and Northern elements (Paris basin and Normandy) have been recorded. Palaeontological data of studied sedimentary units fit well with the shallowing process that throughout the middle and late Eocene occurs in the area, according to the sedimentological and stratigraphical data.

Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.

Sweat Lodges in Iron Age Iberian Peninsula: New Data, Typologies and Interpretations

Three questions on the study of NO Iberian Peninsula sweat lodges are posed. First, the new sauna of Monte Ornedo (Cantabria), the review of the one of Armea (Ourense), and the Cantabrian pedra formosa type are discussed. Second, the known types of sweat lodges are reconsidered underlining the differences between the Cantabrian and the Douro - Minho groups as these differences contribute to a better assessment of the saunas located out of those territories, such as those of Monte Ornedo or Ulaca. Third, a richer record demands a more specific terminology, a larger use of archaeometric analysis and the application of landscape archaeology or art history methodologies. In this way the range of interpretation of the sweat lodges is opened, as an example an essay is proposed that digs on some already known proposals and suggests that the saunas are material metaphors of wombs whose rationale derives from ideologies and ritual practices of Indo-European tradition.

Relaciones de poder y memoria de un linaje. La intervención de la Casa de Moscoso en la Compostela de los siglos XIV-XVI

La ciudad ofrecía en la Baja Edad Media claras oportunidades para aquellos nobles que supieran situarse en el complejo juego de la política urbana y sus diversas instancias de poder. Para ello siempre se hace necesario contar con los apoyos sociales y físicos adecuados. La dinámica de enfrentamientos entre el Arzobispo de Santiago y el concello compostelano presenta un ejemplo inmejorable para valorar en su justa medida la inserción de la nobleza territorial en las relaciones de poder. Para abordar este caso se analizará la participación en la vida pública –también las revueltas urbanas– de la Casa de Moscoso tanto a través de su larga trayectoria de enfrentamientos con la Iglesia como mediante el estudio de su patrimonio urbano, incluyendo aquellos elementos relacionados con la creación de una memoria específica del linaje dentro de la ciudad.

There exists circularity between WACC and value? Another solution.

Although we know there exists a simple approach to solve the circularity between value and the discount rate, known as the Adjusted Present Value proposed by Myers, 1974, it seems that practitioners still rely on the traditional Weighted Average Cost of Capital, WACC approach of weighting the cost of debt, Kd and the cost of equity, Ke and discounting the Free Cash Flow, FCF. We show how to solve circularity when calculating value with the free cash flow, FCF and the WACC. As a result of the solution we arrive at a known solution when we assume the discount rate of the tax equity: the capital cash flow, CCF discounted at Ku. When assuming Kd as the discount rate for the tax savings, we find an expression for calculating value that does not implies circularity. We do this for a single period and for N periods.