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An analysis of the research on environmental accounting in Spain  [cached]
SERGIO RUBIO LACOBA,ANTONIO CHAMORRO MERA,FRANCISCO JAVIER MIRANDA GONZáLEZ
Cuadernos de Gestión , 2006,
Abstract: In this work we made an analysis of papers on environmental accounting published in the main Spanish management journals, during period 1993-2003. We analyzed the present situation and the evolution of the investigation in this line during the indicated period, as well as the role played by the different journals in the knowledge development. The last goal of this work is that the researchers in this topic have a compilationof existing literature, to thus be able to initiate its research work and to contribute new knowledge to the field of the environmental accounting. In addition, this work will identify the main journals that the researchers of this topic can use at the time of disclosing the results of their investigations.
Accounting Analysis of Economic Policy of Spain (2012)  [PDF]
Miguel Angel Pérez Benedito
Theoretical Economics Letters (TEL) , 2014, DOI: 10.4236/tel.2014.43035
Abstract: The analysis of economic policy is made through a new methodology using the information provided by businesses to the Bank of Spain. The financial statements are the result of economic and financial transactions in a year and show a behavior that is likely to be measured by applying the Edgeworth’s box for analysis. This means that it is possible to measure the response of firms against market disruptions through an accounting interpretation of the information contained in the financial statements. The indicators obtained through this methodology measure a position taken in the Edgeworth’s box. Consequently, the observations obtained are random and therefore may explain the evolution of the economy of any country.
Modeling Fire Danger in Galicia and Asturias (Spain) from MODIS Images  [PDF]
Mar Bisquert,Juan Manuel Sánchez,Vicente Caselles
Remote Sensing , 2014, DOI: 10.3390/rs6010540
Abstract: Forest fires are one of the most dangerous natural hazards, especially when they are recurrent. In areas such as Galicia (Spain), forest fires are frequent and devastating. The development of fire risk models becomes a very important prevention task for these regions. Vegetation and moisture indices can be used to monitor vegetation status; however, the different indices may perform differently depending on the vegetation species. Eight different spectral indices were selected to determine the most appropriate index in Galicia. This study was extended to the adjacent region of Asturias. Six years of MODIS (Moderate Resolution Imaging Spectroradiometer) images, together with ground fire data in a 10 × 10 km grid basis were used. The percentage of fire events met the variations suffered by some of the spectral indices, following a linear regression in both Galicia and Asturias. The Enhanced Vegetation Index (EVI) was the index leading to the best results. Based on these results, a simple fire danger model was established, using logistic regression, by combining the EVI variation with other variables, such as fire history in each cell and period of the year. A seventy percent overall concordance was obtained between estimated and observed fire frequency.
Scaling and correlations in the dynamics of forest-fire occurrence  [PDF]
Alvaro Corral,Luciano Telesca,Rosa Lasaponara
Physics , 2007, DOI: 10.1103/PhysRevE.77.016101
Abstract: Forest-fire waiting times, defined as the time between successive events above a certain size in a given region, are calculated for Italy. The probability densities of the waiting times are found to verify a scaling law, despite that fact that the distribution of fire sizes is not a power law. The meaning of such behavior in terms of the possible self-similarity of the process in a nonstationary system is discussed. We find that the scaling law arises as a consequence of the stationarity of fire sizes and the existence of a non-trivial ``instantaneous'' scaling law, sustained by the correlations of the process.
Effects of a fire on runoff and erosion on mediterranean forest soils in SE Spain  [cached]
Mangas, V. J.,Sánchez, J. R.,Ortiz, C.
Pirineos : Revista de Ecología de Monta?a , 1992,
Abstract: From 1985 to 1990, precipitation, runoff and soil erosion have been studied on experimental plots in a locality of Alicante (SE Spain). A prescribed burning was carried out in September of 1989, (maximum temperature was moderate). In order to know soil evolution, soil was sampled three times: before fire, one day after fire and six months later. One day after fire, a significant increase in organic matter content, total nitrogen, available phosphorus and the cations: K+, Mg2+ and N+, was found. On the other hand, Ca2+ and C.E.C. showed an opposite pattern. The modified values after fire tended to go bacic to the initial levels in the case of organic matter, phosphorus, Na+, Ca2+ and C.E.C. Annual runoff after fire is significantly lower than in the year before fire, whilst average runoff in the year after fire is only significantly different when the most erosive year (October 1987-September 1988) is not considered. The runoff decrease will be related with a lower average precipitation after fire. There are no significant differences in the sediment yield between the year before and after the fire. The nutrient outputs and runoff decrease is greater than the nutrient inputs and precipitation decrease after fire. Nutrient output in runoff after fire ranges between 8 to 35 % of the previous year, whilst volume of runoff is only 3 %, implying a greater concentration. [es] Se han estudiado los flujos de escorrentía y remoción de suelo, así como su composición química durante cinco a os (1985-1990) en unas parcelas de erosión en una localidad de la provincia de Alicante (SE-Espa a). En septiembre de 1989 se incendió la vegetación de las parcelas registrándose temperaturas moderadas. Se ha realizado un seguimiento de la química del suelo mediante tres muestreos: previo al fuego, al día siguiente y 180 días después. Al día siguiente del incendio se ha producido en el suelo un incremento estadísticamente significativo del contenido en materia orgánica, nitrógeno total, fósforo asimilable y los cationes cambiables: K+, Mg2+ y N+. Por el contrario, hay una disminución de Ca2+ y de la C.I.C. Los valores modificados tras el incendio tienden a recuperar su nivel Inicial en el caso de materia orgánica, fósforo. Na+, Ca2+ y C.I.C. La escorrentía anual tras el incendio es significativamente menor que la del a o anterior al incendio, mientras que la escorrentía media es significativamente menor sólo en el caso de no considerar el a o más erosivo (Octubre 1987-Septiembre 1988), lo que estaría asociado con una disminución de la precipitación media tras el incendio. Por su
Accounting standards for small and medium-sized entities. Evidence from Spain
Milanés Montero, Patricia;Albarrán Lozano, Irene;Texeira Quirós, Joaquín;Pérez Calderón, Esteban;
Contaduría y administración , 2011,
Abstract: by approving regulation 1606/2002, the european commission entrusts the local european union regulators with the difficult decision as to whether making the international accounting standards (ias/ifrs) extensive for their small and medium-sized entities or not. international financial reporting standard for small and medium-sized entities (hereinafter ifrs for smes) was published in 2009, and the european commission had also decided to seek the opinion of eu stakeholders on this standard. we understand that the european accounting regulators' position should be based on the analysis of the extent to which current domestic standards allow useful financial information to be provided by and to these companies. therefore, this paper presents empirical evidence regarding spanish smes' characteristics, timely facing the harmonization process, in order to determine if the information provided according to the national standards accomplishes the required usefulness. its purpose is to share facts and data about this kind of still underestimated companies, though of great economic and social significance in spain and in europe in general.
Unexpected genetic diversity of Mycoplasma agalactiae caprine isolates from an endemic geographically restricted area of Spain
Christian De la Fe, Joaquín Amores, Florence Tardy, Eveline Sagne, Laurent-Xavier Nouvel, Christine Citti
BMC Veterinary Research , 2012, DOI: 10.1186/1746-6148-8-146
Abstract: Overall, the data showed that all typing tools yielded consistent results, with the VNTR analyses being the most rapid method to differentiate the MA isolates with a discriminatory ability comparable to that of PFGE and of a set of new PCR assays. All molecular typing approaches indicated that the Spanish isolates from the endemic area in Murcia were very diverse, with different clonal isolates probably restricted to separate, but geographically close, local areas.The important genetic diversity of MA observed in infected goats from Spain contrasts with the overall homogeneity of the genomic background encountered in MA from sheep with CA in Southern France or Italy, suggesting that assessment of the disease status in endemic areas may require different approaches in sheep and in goats. A number of congruent sub-typing tools are now available for the differentiation of caprine isolates with comparable discriminatory powers.Contagious agalactia (CA) is a disease of small ruminants associated with several clinical signs, including mastitis, arthritis, keratoconjunctivitis, pneumonia and septicaemia. CA is listed by the World Organization for Animal Health and is responsible for significant economic loss, with its severity and expression being dependent on several factors, including the host species, the aetiological agent, the production system and the environmental conditions [1-4]. In this context, defining the sanitary status of herds or regions with respect to CA is essential, but also very challenging. Three statuses are currently recognised: disease-free areas, areas with sporadic acute outbreaks and endemic areas, where infection is widespread although not always acute [1,4]. In CA endemic regions animals typically have no to transitory clinical sign and there are many asymptomatic auricular carriers [5-8]. Preventive and therapeutic strategies remain very inefficient in the control of CA, most likely because of both pathogen-specific features and the lack of e
Recent Trends of Fire Occurrence in Sumatra (Analysis Using MODIS Hotspot Data): A Comparison with Fire Occurrence in Kalimantan  [PDF]
Nina Yulianti, Hiroshi Hayasaka, Alpon Sepriando
Open Journal of Forestry (OJF) , 2013, DOI: 10.4236/ojf.2013.34021
Abstract:

MODIS (Moderate Resolution Imaging Spectroradiometer) hotspot and precipitation data for the most recent 11-year period (2002 to 2012) were analyzed to elucidate recent trends in the seasonal and spatial fire occurrence in Sumatra and the relationship with precipitation. Using a latitude line of S 0.5°, Sumatra was divided into two regions, N. (north) and S. (south) Sumatra. Different trends in seasonal fire occurrence were discussed and further defined by considering two different precipitation patterns. Analysis of hotspot (fire) data was carried out using 0.5° × 0.5° grid cells to evaluate recent trends of spatial fire occurrence. Analysis results of hotspot and precipitation data were also tallied every 10-day to find the relationship between seasonal fire occurrence and the dry season. Standard deviation (SD) and variance (V) were then used to evaluate fire occurrences in Sumatra and Kalimantan objectively. The relatively mild fire occurrence tendency in Sumatra compared to Kalimantan could be the result of different stages of forest development or the high deforestation rate in Sumatra compared with Kalimantan. This paper also shows that the two different seasonal fire activities in N. and S. Sumatra were closely related to the two different dry season types: a winter and summer dry season type (WD & SD) in N. Sumatra, and a summer dry season type (SD) in S. Sumatra. Extreme fire occurrences in the Dumai region in 2005 and Palembang region in 2006 could be partially explained by a severe drought occurrence enhanced by two different kinds of El Nino events.

An impulsive modelling framework of fire occurrence in a size structured model of tree-grass interactions for savanna ecosystems  [PDF]
V. Yatat,P. Couteron,J. J. Tewa,S. Bowong,Y. Dumont
Mathematics , 2015,
Abstract: Fires and rainfall are major mechanisms that regulate woody and grassy biomasses in savanna ecosystems. Conditions of long-lasting coexistence of trees and grasses have been mainly studied using continuous-time modelling of tree-grass competition. In these frameworks, fire is a time-continuous forcing while the relationship between woody plant size and fire-sensitivity is not systematically considered. In this paper, we propose a new mathematical framework to model tree-grass interaction that takes into account both the discrete nature of fire occurrence and size-dependent fire sensitivity (via two classes of woody plants). We carry out a qualitative analysis that highlights ecological thresholds and bifurcations parameters that shape the dynamics of the savanna-like systems within the main ecological zones. Moreover, through a qualitative analysis, we show that the impulsive modelling of fire occurrences leads to more diverse behaviors and a more realistic array of solutions than the analogous time-continuous fire models. Numerical simulations are provided to illustrate the theoretical results and to support a discussion about the bifurcation parameters and future developments.
Relative Contributions of Forest Vegetation, Land Cover, Topography and Climate in Explaining Fire Regime Patterns (1974–2005) in Peninsular Spain  [PDF]
Antonio Vázquez de la Cueva
ISRN Forestry , 2012, DOI: 10.5402/2012/479491
Abstract: The relevance of forest fires as a major disturbance factor in vegetation composition, dynamics, and structure is increasing in several ecosystem types. In order to develop adaptation procedures and to strengthen the resilience under future altered fire regimes, it is important to gain a greater understanding of the factors involved in regional fire regimes. This paper evaluates the relative contributions of forest vegetation, land cover, topography, and climate in explaining the fire regime patterns. The analyses were performed independently for 15 territory types delimited according to potential vegetation criteria. Redundancy analysis was used to enable the simultaneous ordination of the response (fire regime) and the explanatory variables. The results reveal important differences among the 15 territories. The explained variance ranged from low to medium depending on the territory. However, for the five territories with greatest fire incidence, the variance explained was more than 39%. The proportion of territory covered by forest (derived from land cover information) was found to be the most relevant variable. Unexpectedly, the type of forest vegetation (derived from forest inventory data) appears to have played, at least in this approach and for some territories, a secondary role in explaining the registered fire regime patterns. 1. Introduction Forest fires are recurrent disturbances that can be characterized by their regime, that is, the type of fire history registered in a defined area for a given time period [1, 2]. A fire regime is determined by a large number of factors: the presence of ignition sources, topography, prevention, and extinction efficiency; existence of climatic conditions which favour the spread of fire; the amount, type, and arrangement of fuels at several spatial scales [3, 4]. A fire regime can be characterized by means of a large variety of variables describing different aspects of fire incidence (e.g., [5, 6]). Here I use the fire frequency and three variations of the fire rotation period using a 32?yr. time period. In recent decades there has been a high incidence of forest fires in peninsular Spain, which have affected a large number of forest ecosystems and severely disturbed the dynamics and structure of the vegetation [7]. In addition, Mediterranean type ecosystems are among the most vulnerable to climatic change and will suffer severe consequences [8–10]. This is partially due to the expected increase in the recurrence of severe drought and to the warmer and more arid conditions anticipated as a result of higher
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