Author: Álvaro Couso Ruano Publisher: ISBN: 9788478979691 Category : Business & Economics Languages : es Pages : 256
Book Description
Cabe resaltar que se trata de un libro estructurado en base al método de enseñanza programada. El indicado método presenta indudables ventajas para el aprendizaje de cualquier tema. En este caso se trata del análisis e interpretación de balances. El citado análisis va precedido del estudio detallado de la composición del balance de acuerdo con el nuevo Plan General de Contabilidad. El análisis propiamente dicho está estructurado de acuerdo con la metodología tradicional que distingue entre: Análisis patrimonial. Análisis financiero. Análisis económico. No solamente se recogen las técnicas habituales de análisis de balances sino que se hace hincapié en su interpretación a fin de llegar al diagnóstico de la realidad económico-financiera de la empresa analizada.
Author: Nuno Cerejeira Namora Publisher: Cambridge Scholars Publishing ISBN: 1527526097 Category : Law Languages : en Pages : 622
Book Description
This book analyses the most important problems and challenges of the current labour market from the point of view of the balance between the parties of the employment contract. The contributions here are related to various pressing topics, including, for example, the future of work and worker protection on an international level against the strengthening of employers’ powers. In addition, the nature and limits of employers’ power, non-competition contractual clauses and workers’ rights in the face of new communication and information technologies are also discussed. The contributors are drawn from several countries, such as Portugal, Spain, Bolivia, Italy, México and Switzerland. The book will appeal to lawyers, legal experts, human resources experts, economist, judges, academia, and staff from companies and trade unions, and employers’ representation. The volume features insights and contributions in different languages, with chapters in Spanish (12), English (4) and Portuguese (5).
Author: Somoza López, Antonio Publisher: Editorial UOC ISBN: 8491162097 Category : Business & Economics Languages : en Pages : 181
Book Description
Este libro contiene los rasgos fundamentales de los estados contables desde una perspectiva global y asimismo práctica, pues a la vez que se exponen los regulados actualmente por las normas contables españolas e internacionales, incluye aquellos otros que de forma voluntaria pueden elaborarse. Se parte de los tradicionales balance de situación y cuenta de pérdidas y ganancias, para analizar progresivamente los estados de origen y aplicación de fondos en circulante y tesorería (estado de flujos de efectivo), así como los de valor añadido y de cambos. Se ha incorporado también aquella información de carácter social y medioambiental que, actualmente, ha alcanzado gran protagonismo tanto por parte de los organismos internacionales como por numerosas multinacionales. La idea subyacente es que, en este tipo de informes, aun cuando el objeto es (o parece ser) muy diferente al económico, la metodología utilizada tanto en su elaboración como verificación es contable. En definitiva, el lector podrá tener una idea más exacta de qué es lo que podemos saber de una empresa a través de su información contable-financiera.
Author: International Monetary Fund. Statistics Dept. Publisher: International Monetary Fund ISBN: 1616350024 Category : Business & Economics Languages : en Pages : 1812
Book Description
The BOPS Yearbook, usually published in December, contains balance of payments statistics for most of the world, compiled in accordance with the IMF’s Balance of Payments Manual. Part 1 includes aggregate as well as detailed information in the form of analytical and standard component presentations for countries. Part 2 provides tables of data, featuring area and world totals of balance of payments components and aggregates. Part 3 presents descriptions of methodologies, compilation practices, and data sources used by individual member countries in compiling their balance of payments and international investment position statistics.
Author: Sonia Chamizo de la Piedra Publisher: Universidad Almería ISBN: 8416027358 Category : Languages : en Pages : 235
Book Description
In arid and semiarid areas, the interplant spaces are usually covered by physical and biological soil crusts. These crusts, though representing an almost negligible portion of the soil profile, have a number of crucial roles. Soil crusts form the boundary between soil and atmosphere and therefore control gas, water and nutrient exchange into and through soils. Concretely, in the last decade, the study of biological soil crusts (BSCs) (complex communities of cyanobacteria, algae, fungi, lichens, mosses and other microorganisms in intimate association with soil particles) has drawn the attention of a growing number of researchers due to the key role they play in numerous processes in the ecosystems where they appear. Unlike physical crusts, BSCs protect soils against erosion by water and wind, and increase soil fertility by fixing atmospheric C and N, synthesising polysaccharides and reducing nutrient losses by runoff and erosion. Through their influence on numerous properties that affect how water moves though soils such as roughness, porosity, hydrophobicity, cracking, and albedo, BSCs play a key role in water processes, such as infiltration and runoff, evaporation and soil moisture. It is widely known the role of physical crusts in decreasing soil porosity and hydraulic conductivity, thus decreasing infiltration. However, there is controversy regarding the role of BSCs in infiltration and runoff processes. Some studies indicate that BSCs increase infiltration, and consequently, decrease runoff, whereas others have reported that they decrease infiltration and increase runoff or that they have no effect on either of them. In addition, the influence of BSCs on other soil water balance components such as evaporation and soil moisture has hardly been studied and the scarce existing studies also show contradicting results. With the aim of enlightening the role that BSCs play in the water balance in semiarid areas, in this thesis it has been analysed the influence of different soil crust types, physical crusts and various developmental stages of BSCs, on key soil water balance components such as infiltration-runoff, evaporation and soil moisture, at plot scale. Furthermore, to better understand how these crusts affect hydrological processes, the influence of the type of crust and developmental stage of the crust on different properties that affect water movement and retention in soils has been analysed. Last, spectral characteristics of the different crust types, as well as of vegetation, have been examined with the aim of developing a spectral classification system for differentiation of these common ground covers in semiarid areas that allows their mapping and the modelling of the effects of the crusted areas on hydrological and erosion processes on larger spatial scales (hillslope and catchment). To conduct this research, two areas where BSCs are widespread and that represent key spatial distributions of BSCs in semiarid ecosystems were chosen in the province of Almeria (SE Spain): El Cautivo (in the Tabernas Desert), a badlands catchment with silty-loam textured soils, and Las Amoladeras (in the Cabo de Gata-Níjar Natural Park), a flat area with sandy-loam textured soils. Our results show that BSCs increase aggregate stability, water retention capacity, and organic carbon and total nitrogen content compared to physical crusts and, within BSCs, these properties increase in the crust and the underlying soil as the crust is more developed (in terms of greater biomass and later-successional species composition). The increase in soil properties with the presence of BSCs is especially noticeable in the top layer of soil (0.01 m) and decreases with depth (0.01-0.05 m) (Chapter I). Through their effect increasing surface roughness and physico-chemical soil properties, BSCs increase infiltration and decrease runoff compared to physical crusts. In general, infiltration increases with greater BSC development (Chapter II). However, there are exceptions to this general pattern that are conditioned by other factors such as the spatial scale under study or the type of rainfall. At small plot sizes (0.25 m2) and after 1h-high intensity simulated rainfall (50 mmh-1), we found that well-developed BSCs such as lichens, generate higher runoff rates than less developed BSCs as cyanobacteria, and similar runoff rates to physical crusts (Chapter II). Thus, at microplot scales and under extreme events, the effect of well-developed BSCs in enhancing infiltration due to their greater roughness can be overcome by their ability to clog soil pores when wet, thus increasing runoff. However, when the influence of BSCs on infiltration and runoff is analysed under natural rain events and at larger spatial scales (1-10 m2), we found that, in low intensity rainfalls, runoff decreases with the cover of well-developed BSCs (lichens) and this effect is higher as the plot size increases (Chapter III). Such decrease in runoff with the presence of well-developed BSCs is due to the microtopography that these crusts confer to soils. Under high intensity rainfalls, BSC cover has no significant effect on runoff yield and the main factor acting to determine runoff generation is rainfall intensity (Chapter III). The removal of the crust initially causes infiltration to increase. But this effect diminishes over time as raindrop impact reseals the surface and a new physical crust is formed that increases runoff (Chapter II). Moreover, crust disturbance by trampling but, especially by removal, causes a dramatic increase in erosion (Chapter II). Erosion also depends on the type of BSC. Well-developed crusts as lichens and mosses generate lower erosion rates than less developed crusts as cyanobacteria. Regarding the influence of BSCs on soil evaporation, under saturation conditions and warm ambient temperatures, soil water loss is quick in all types of surfaces and no significant differences are found in soils with or without BSCs (Chapter V). However, during long cold wet periods, soil water loss is faster in soils devoid of BSCs than in those covered by them. Thus, BSC-crusted soils maintain more soil moisture at the upper soil layer (0.03 m) than adjacent soils where the BSC has been removed, during wet periods. At deeper soil (0.10 m), soil moisture is similar in both BSC-crusted and uncrusted soils. The removal of the BSC causes a higher decrease in soil moisture in fine-textured soils (Cautivo), where the presence of BSCs has a stronger influence on increasing porosity and infiltration, than in coarse-textured soils (Las Amoladeras). During dry soil periods, soil moisture is similar in soils with or without BSCs (Chapter V). Last, a quantitative analysis of spectral characteristics of vegetation, physical crusts and BSC developmental stages has demonstrated the possibility of classifying these common ground covers in semiarid areas based on distinctive spectral features (Chapter VI). The application of the classification system developed to multi and hiperspectral provides the possibility for future mapping of spatial distribution and temporal dynamics of BSCs, which is crucial to incorporating the effects of crusted surfaces in current hydrological and erosion models. Summarizing, compared to physical crusts, the presence of BSCs increase physico-chemical properties of underlying soils, especially in the first centimeters of soil, and this enhancement is greater as the BSC is more developed. Due to this increase in soil properties and the higher roughness that BSCs provide to soils, BSCs increase water input by increasing infiltration and soil moisture, and soil moisture, and reduce water output by reducing soil evaporation. Hence, compared to physical crusts, the presence of BSCs and, especially the presence of well-developed BSCs, have an overall positive effect on the local water balance in semiarid ecosystems, in addition to having a major role in protecting soils from erosion.
Author: Richard Mattessich Publisher: Routledge ISBN: 1135980586 Category : Business & Economics Languages : en Pages : 630
Book Description
This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Author: Gordon J. Alexander Publisher: Pearson Educación ISBN: 9789702603757 Category : Business & Economics Languages : en Pages : 824
Book Description
This introduction provides a clear framework for understanding and analyzing securities, and covers the major institutional features and theories of investing. While the book presents a thorough discussion of investments, the authors keep the material practical, relevant, and easy to understand. The latest developments in investments are brought to life through the use of tables, graphs, and illustrations that incorporate current market information and academic research. An international content deals directly with international securities and securities markets throughout the book--along with currency management and interest rate parity. Up-to-date "Money Matters" articles reflect the latest real-world developments and are provided throughout each chapter to give readers a sense of how practitioners deal with various investment issues and use techniques. Other coverage includes an array of investment tools--presented through discussions on stocks, bonds, and other securities such as options and futures. A guide to reviewing, forecasting, and monitoring--for individuals preparing to make investments or take the CFA exam.
Author: Nelson F. McManus Publisher: ISBN: Category : Business & Economics Languages : en Pages : 556
Book Description
A fishery is an area with an associated fish or aquatic population which is harvested for its value (commercial, recreational, subsistence). It can be saltwater or freshwater, wild or farmed. Examples are the salmon fishery of Alaska, the cod fishery off the Lofoten islands or the tuna fishery of the Eastern Pacific. Most fisheries are marine, rather than freshwater; most marine fisheries are based near the coast. This is not only because harvesting from relatively shallow waters is easier than in the open ocean, but also because fish are much more abundant near the coastal shelf, due to coastal upwelling and the abundance of nutrients available there. However, productive wild fisheries also exist in open oceans, particularly by seamounts, and inland in lakes and rivers. Most fisheries are wild fisheries, but increasingly fisheries are farmed. Farming can occur in coastal areas, such as with oyster farms, but more typically occur inland, in lakes, ponds, tanks and other enclosures. This book is devoted to the management, economics and perspectives of fisheries.
Author: Publisher: Bib. Orton IICA / CATIE ISBN: Category : Languages : en Pages : 458
Author: Álvaro Couso Ruano
Author: Nuno Cerejeira Namora
Author: Somoza López, Antonio
Author: International Monetary Fund. Statistics Dept.
Author: Sonia Chamizo de la Piedra 
Author: Richard Mattessich
Author: Gordon J. Alexander
Author: 
Author: Nelson F. McManus
Author: