Accounting information and the prediction of farm viability

Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope of accounting standards. This article examines the current use of accounting in agriculture and points theneed to establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to agricultural management and farm viability and could also be important for other agents involved in agricultural decision making. Existing literature on failureprediction models and farm viability prediction studies provide the starting point for our research, in which two dichotomous logit models were applied to subsamples of viable and unviable farms in Catalonia, Spain. The firstmodel considered only non-financial variables, while the other also considered financial ones. When accounting variables were added to the model, a significant reduction in deviance was observed.

Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas

Spanish and Western agriculture show a continuous decrease in the numberof farms. One of the main factors for this trend is the economicnon-viability of many of the existing farms. In addition, interrelationshipof agriculture with other industries is growing. Thus, policymakers, banks,creditors and other stakeholders are interested in predicting farm viability.The aim of this paper is to provide empirical evidence that the use ofaccounting-based information could significantly improve understandingand prediction of various degrees of farm viability. Two multinomial logitmodels were applied to a sample of farms of Catalonia, Spain. One modelincluded non-accounting-based variables, while the other also consideredaccounting-based variables. It was found that accounting added significantinformation to predict various degrees of farm viability. This findingreveals, both the need of encouraging the little existing use of accountingby farms and to develop appropriate accounting standards for agriculture.

Bringing Funds of Family Knowledge to school. The Living Morocco Project (“برغملا شيعلا”)

The purpose of the study, grounded in sociocultural theory, is to describe the funds of knowledge of a Moroccan family living in Catalonia (Spain) in order to document how teachers can use these funds of knowledge to make direct links between students' lives and classroom teaching. The funds of knowledge approach is based on a simple premise: regardless of any socio-economical and sociocultural "deficit" that people may or may not have all families accumulate bodies of beliefs, ideas, skills and abilities based on their experiences (in areas such as their occupation or their religion). The challenge consists in connecting these bodies of educational resources with teaching practice in order to connect the curriculum with students' lives. In doing so, qualitative research can be carried out using several techniques such as self portraits, self-definition tasks, assessment of family artefacts, documenting routines through photographs, or the analysis of a person's significant circle. The results in terms of teaching practices illustrate the variety of ways teachers can make connections between home and school in ways that assist learners in their academic development. In this article, we propose using the term funds of identity to complement the concept of funds of knowledge

Towards a database on societal impact of Mediterranean floods in the framework of the HYMEX project

The NW Mediterranean region experiences every year heavy rainfall and flash floods that occasionally produce catastrophic damages. Less frequent are floods that affect large regions. Although a large number of databases devoted exclusively to floods or considering all kind of natural hazards do exist, usually they only record catastrophic flood events. This paper deals with the new flood database that is being developed within the framework of HYMEX project. Results are focused on four regions representative of the NW sector of Mediterranean Europe: Catalonia, Spain; the Balearic Islands, Spain; Calabria, Italy; and Languedoc-Roussillon, Midi-Pyrenées and PACA, France. The common available 30-yr period starts in 1981 and ends in 2010. The paper shows the database structure and criteria, the comparison with other flood databases, some statistics on spatial and temporal distribution, and an identification of the most important events. The paper also provides a table that includes the date and affected region of all the catastrophic events identified in the regions of study, in order to make this information available for all audiences.

L'edició óptica a Catalunya

Es descriu la situació de l'edició òptica a Catalunya a partir de l'anàlisi de la producció editorial apareguda fins ara al mercat. En concret, es fa referència a la publicació de títols per anys, els editors, l'idioma de publicació, i el lloc d'edició, entre altres aspectes. També s'exposen quins són els principals problemes que afecten el sector així com les oportunitats i avantatges que pot comportar per als editors utilitzar els suports òptics.

Les biblioteques universitàries catalanes a la web

Anàlisi global del contingut de les pàgines web de les biblioteques universitàries catalanes amb comentaris sobre l'ús que s'està fent de la web i el profit que se'n pot treure.

Evaluating the impact of public subsidies on a firm's performance: a quasi-experimental approach

Many regional governments in developed countries design programs to improve the competitiveness of local firms. In this paper, we evaluate the effectiveness of public programs whose aim is to enhance the performance of firms located in Catalonia (Spain). We compare the performance of publicly subsidised companies (treated) with that of similar, but unsubsidised companies (non-treated). We use the Propensity Score Matching (PSM) methodology to construct a control group which, with respect to its observable characteristics, is as similar as possible to the treated group, and that allows us to identify firms which retain the same propensity to receive public subsidies. Once a valid comparison group has been established, we compare the respective performance of each firm. As a result, we find that recipient firms, on average, change their business practices, improve their performance, and increase their value added as a direct result of public subsidy programs.

Evaluating the impact of public subsidies on a firm's performance: a quasi-experimental approach

Many regional governments in developed countries design programs to improve the competitiveness of local firms. In this paper, we evaluate the effectiveness of public programs whose aim is to enhance the performance of firms located in Catalonia (Spain). We compare the performance of publicly subsidised companies (treated) with that of similar, but unsubsidised companies (non-treated). We use the Propensity Score Matching (PSM) methodology to construct a control group which, with respect to its observable characteristics, is as similar as possible to the treated group, and that allows us to identify firms which retain the same propensity to receive public subsidies. Once a valid comparison group has been established, we compare the respective performance of each firm. As a result, we find that recipient firms, on average, change their business practices, improve their performance, and increase their value added as a direct result of public subsidy programs.

Fabricants, comerciants i banquers. Les estructures comercials de la indústria cotonera catalana en el mercat español (1840-1936)

Aquesta tesi analitza la integració vertical entre fabricació, comercialització i finançament a la indústria catalana del període 1840-1936. L¿evidència obtinguda de les fonts arxivístiques confirma la visió tradicional quant a la descripció dels fets, però ofereix una interpretació alternativa, més optimista, de les causes i de les conseqüències. Els fabricants s¿implicaren en la comercialització perquè ells eren els coordinadors entre oferta i demanda (no com en el cas britànic, on ho eren els comerciants), i per tant havien de tenir un peu a cada banda. A més, els fabricants eren els més ben situats per a ser uns banquers eficients dels seus clients.

Effects of total fishing prohibition on the rocky fish assemblages of Medes Islands marine reserve (NW Mediterranean)

Visual scuba diving censuses were used to assess the effects of fishing prohibition on abundance and size structure of littoral fish populations by comparing the same benthic communities inside and outside the protected area of Medes Islands (NE Catalonia, Spain). The total number of species found was 43 in the reserve and 44 outside, but the mean value of species richness per sampling station was significantly higher in the protected area. However, diversity, heavily affected by the presence or absence of large schools of pelagic species, showed no significant differences between sites. The prohibition of fishing for 6 years is the first factor affecting the qualitative and quantitative structure of fish populations ('reserve effect'), and depth is the second factor. Thus, except in the cases of Serranus cabrilla and Mullus surmuletus, all other vulnerable species are highly sensitive to the protection measures. The size structure of all vulnerable species was found to be absolutely different at the reserve sites than in the unprotected zones, and the modal size classes of size frequency distributions were always higher in the reserve than outside. The reserve effect was significantly responsible of the differences observed in this change on size structure. Some highly vulnerable species, such as Epinephelus guaza and Sciaena umbra, have only been found in the protected area. Others, such as Sparus aurata, Diplodus cervinus and Dicentrarchus labrax, were much more frequent inside the reserve.

Ursinia nana (Anthemideae, Asteraceae), and adventive from South Africa which is becoming naturalized in the Iberian Peninsula. Observations about its reproductive biology and fruit dispersal mechanism.

The presence of Ursinia nana, an Anthemideae of South-African origin which has been introduced into the NE Iberian Peninsula, is reported for the fi rst time in Europe. The data offered cover its precise location, morphology, chromosome number, ecology and a population census, as well as its life cycle, fl oral structure, reproductive biology and fruit dispersal mechanisms. Of special note are the clear predominance of autogamy (geitonogamy) over xenogamy as a reproductive system and the large number of fruits produced with high and immediate germinative capacity. These characteristics permit rapid colonization by the introduced species, which can become invasive. However, fruit predation by the ant Messor barbarus points to a natural mechanism that helps regulate population growth and makes biological control possible. Finally its possibilities of expansion in the colonized area and of naturalization in the NE Iberian Peninsula are assessed.

Consideracions sobre l'estudi i classificació de les comunitats arvenses

La clasificación y el estudio de las comunidades arvenses presentan en ocasiones problemas metodológicos y conceptuales compartidos, en gran manera. con la vegetación ruderal. Una parte de estos problemas tiene su origen eh los cambios profundos que han sufrido los sistemas de cultivo durante los últimos decenios, después de siglos de tratamientos agricolas relativamente homogéneos. También en la introducción continuada y creciente de plantas alóctonas, muchas de las cuales hallan acomodo en los cultivos. Todo ello confluye causando transformaciones diversas en la vegetación arvense.

El mostratge fitocenològic a Catalunya

irregular. With reference to the 10 km UTM network, the number of relevés per cell ranges between 0 and 527, with a mean of 36, the most exhaustively prospected areas lying in the Pyrenean range. On the other hand, 44 cells spread ± regularly over the Catalan territory have not available relevés yet, the larger spot lying in the Lluçanés area (C Catalonia). As a general rule. communities seem to be rather adequately prospected and no great discordances between syntaxa have been observed. However. further studies may be required for several alliances such as Berberidion, Pruno-Rubion ulmifolii, Taeniathero-Aegilopion, Alkanno-Malcolmion, Thero-Suaedion, Posidonion or Rupion maritimae. Key words: Phytocoenology, Relevés Database, Geographical prospection, Syntaxonomical prospection, Catalonia.

Catàleg de plantes vasculars endèmiques, rares o amenaçades de Catalunya. I. Tàxons endèmics

Catalogue of endemic, rare or threatened vascular plants in Catalonia. I. Endemic taxa. This is the first of a set of papers devoted to rare or threatened plants in Catalonia. We list 279 specific or subspecific taxa which are in a broad sense endemic to the northeastern part of the Iberian Peninsula. We assess them with regard to their conservation status according to IUCN criteria. Assignment of these taxa to established categories has led to the following results: 6 taxa critically endangered (CR), 5 endangered (EN), 32 vulnerable (VU), 5 near threatened (LR nt). 84 least concern (LR lc), 116 not threatened (NT) and 31 data deficient (DD). The small number of taxa that enjoy legal protection in comparison with the number of threatened plants is emphasized. Key words: Endemic plants, Catalonia, Plant conservation, UICN categories.