The changing relationship between tax and financial reporting in Spain

The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 1977 to 1983. The absence of a detailed study of the major tax/accounting linkages for Spain is of particular importance because the relationship is regarded as having changed dramatically in the early 1990s, from a position of tax dominance. In order to measure the links between tax and financial reporting, we adopt the methodology of Lamb et al. (1998) by assessing major accounting topics using a five-case classification shown as Table 1. We refute the proposition that suggests that the link between tax/accounting has been reduced substantially.Tax, accounting, Spain

Plors i plans de fuga al palau de la Suda (Llibre dels fets, 22-23)

Anàlisi de l'episodi de la reclusió de Jaume I i d'Elionor de Castella en el palau de la Suda (Saragossa), a mitjans del 1224, tal com es narra en els paràgrafs 22-23 del Llibre dels fets. S'analitzen, sobretot, els plors de la reina a causa del tracte humiliant a què els sotmeten els rebels, així com la seva negativa a secundar el pla de fuga nocturna preparat pel seu marit. Contra les interpretacions modernes, que tendeixen a veure en la decisió d'Elionor de Castella una actitud poruga, es proposa d'interpretar el seu gest com una afirmació de prudència política. Alhora es proposa de considerar la paraula guiçado, que apareix en boca de Jaume I mentre explica el seu pla de fuga a la reina, com un terme castellà ?el participi del verb guisar, molt usat en castellà medieval per referir-se al cavall preparat per al combat. En aquest sentit guiçado seria l'últim vestigi d'unes paraules que el rei En Jaume hauria adreçat, en castellà, a la seva esposa.Tears and attempts to flee the Palau de la Suda (Llibre dels fets § 22-23) This is an analysis of the episode in which James I and Eleanor of Castile are shut up in the Palau de la Suda (?fortress palace?) in Saragossa halfway through 1224, as related in paragraphs 22-23 of the Llibre dels fets (?book of events?). Special attention is given to the queen?s lament over the humiliating treatment at the hands of the rebels, and her refusal to support her husband?s nocturnal escape plan. As opposed to modern interpretations, which tend to view this refusal as an act of cowardice, we suggest that it was an act of prudence. At the same time, we suggest that the word guiçado, which James I utters as he explains his escape plan to the queen, is a Castilianism ? the past participle of the verb guisar, commonly used in Mediaeval Castilian to refer to a horse prepared for combat. Thus, guiçado would be the last testimony of words addressed to the queen in Castilian by James I

Ciutat de Mallorca, 31 de desembre del 1229: Sant Silvestre, Sant Jordi i Jaume I

The episode of the definitive assault to the City of Mallorca, on the 31st of December of 1229, is one of the best known parts of the Llibre dels feits by James the First. The words that the king employs when relating the possible miraculous intervention of Saint George in that episode have been interpreted as a sample of the prudence of the monarch in inserting wonderful elements in his chronicle. This article proposes a different interpretation of the passage, while taking into account several chronistic sources that aim towards a revision of the role that the Crusade plays in the imaginary world of king James the First

El concepto de ápeiron en Anaximandro : una estética del origen

Anaximander was the first pre-Socratic philosopher to establish the origin of whatever existed exclusively on the basis of a rational concept: the ápeiron. A concept which had to be named ex novo, since it did not exist in the Greek language of his time, thus establishing a new discursive/ explicative phenomenon: philosophy. He was also to establish the idea of a cosmos as something geometric, ordered and hierarchical, equivalent to and a projection of the order which the polis itself supposes. Furthermore and to this end, he was to be a pioneer in the use of prose as the linguistic form for the articulation of his thought. This was a totally new - as it was indeed originary - way to give meaning to experience, completely alien to the ancient mythological explanations.Anaximandro será el primer filósofo presocrático que establecerá el origen de lo existente a partir, única y exclusivamente, de un concepto racional: el ápeiron. Concepto que debe enunciar ex novo, ya que no existía en la lengua griega de su tiempo y, estableciendo en consecuencia, una nueva concepción discursivo/explicativa: la filosofía. También, establecerá la idea de un cosmos como algo geométrico, ordenado y jerarquizado, equivalente y proyección del orden que supone la propia polis. Además y para ello, será pionero en el uso de la prosa como forma lingüística en la articulación de su pensamiento. En definitiva, una nueva -por originaria- forma de dotar de sentido a la experiencia, ajena por completo a las antiguas explicaciones mitológicas