Vegetación natural y acción antrópica de los últimos 1000 años en el sistema prehispánico de canales artificiales del Caño Carate en San Marcos (Sucre, Colombia)

The research conducted compromises an analysis of pollen samples taken at the 25 Carate site, an alluvial plain of the Lower San Jorge river, located in San Marcos, Sucre, an archaeological survey carried out in the area and C14 analysis. These data allowed us the identification of climatic cycles (alternation of humid and dry periods, but also, levels of flood ing), as well as their fluviomorphological (changes in the rate of sedimentation) and ecological consequences (dominance of forest versus savanna vegetation, and swamp or flooding conditions. In connection with such evolution process, changes in resource exploitation systems were traced out. The pollen profile covers a period of time of at least 800 years, since 1010 A. D. to the present. The pollen analysis indicated that the dominance of savanna vegetation is associated with periods of drought, thus indicating that management of the artificial channels was successful. The research also provides a glimpse at land scape changes occurred from the prehispanic occupation period of the region until nowadays, in which savanna conditions prevail in most of the area previously covered by the forest vegetation.A partir del análisis de muestras palinológicas de Carate 25, planicie aluvial del bajo río San Jorge ubicada en el municipio de San Marcos (Sucre, Colombia), de las investigacion es arqueológicas realizadas en dicha región y de los datos cronológicos obtenidos por C14, fue posible establecer los ciclos climáticos (alternancia de períodos secos y húmedos, y de niveles de inundación bajos y altos con duración variable) y sus consecuencias fluviomorfológicas (cambios en las tasas de sedimentación) y ecológicas (predominancia relativa de vegetación de bosque vs. vegetación de sabana y de condiciones de pantano o inundación). Asociados con esta dinámica, se determinaron cambios históricos en los sistemas de aprovechamiento de los recursos. El perfil de polen cubre un rango temporal de por lo menos 800 años: desde el 1010 d.C. hasta el presente, y él se encuentra una relación entre el predominio de vegetación abierta o Sabana asociada con épocas de sequía, pudiéndose advertir que el manejo de sistemas de canales era exitoso. Así mismo, es importante ver las alteraciones que se han dado en el paisaje desde la época de ocupación por parte de grupos prehispánicos, cuando la región se encontraba cubierta de numerosos parches boscosos, hasta hoy, cuando se hallan enormes zonas cubiertas de Sabana con muy escasas zonas de vegetación arbustiva y la desaparición casi total de la vegetación de bosque. 

A Review and Assessment of Behavioral Accounting Research in Government

We synthesize the literature on governmental accounting that utilizes behavioral research models. We identify topical areas of research and evaluate the subjects examined within the unique governmental environment. We find that much behavioral research in governmental accounting from 1991-2007 addressed budget-related topics, followed by auditing issues. There is a recent trend toward performance measurement and away from decision usefulness research. While relevant findings were noted in a number of areas, there is an overall lack of consistent streams of research, which may diminish the influence of the findings to the academic and professional communities

Stakeholder Participation in the Governmental Accounting Standard-Setting Process

Purpose Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. The purpose of this paper is to identify stakeholders unique to government and evaluate the extent to which they respond to 13 due process documents issued by the Governmental Accounting Standards Board (GASB). The results provide insight into the comment letter element of due process – who participates, in what way do they participate, and why do they participate? Design/methodology/approach Comment letters received by the GASB in response to eleven exposure drafts and three preliminary views (PV) documents from 2010-2013 were examined, and respondents were categorized according to Cheng’s (1994) model as modified by Kidwell and Lowensohn (2011), resulting in the following 16 participant types: academics, budget officers, bureaucratic managers, state auditors/controllers, citizens, financial markets, elected officials, external auditors/CPA firms, finance officers, government accountants, government auditors, interest groups, media, professional associations, standard setters, and other governments. The authors next examined responses in favor of and opposed to for each document by group and responses by stakeholder group over time. Findings The authors find that participants came from various stakeholder groups. Consistent with findings in different standard-setting environments, the primary financial statement preparers – finance officers – were the most frequent individual respondents; however, there was participation from a wide variety of stakeholders. Responses are generally constructive and relatively consistent in their balance of favorable and unfavorable feedback over time, with a few exceptions. Closer examination of comment letters in response to the financial projections PV document reveals both conceptual and practical considerations underlying respondent participation. Research limitations/implications Motivations for participation were discerned from the letter content, but direct data on motivation was not measured, limiting the conclusions to apparent motivation. Future research might examine the extent to which comment letter content is incorporated into the basis of conclusions section of issued standards to assess the direct impact of comment letters on the governmental accounting standard-setting process. It would also be relevant to trace specific projects that advanced from a PV stage to the exposure draft stage to assess whether the proportional participation of these stakeholder groups is different throughout due process. Practical implications The GASB has long been receptive to constituent feedback (Lowensohn, 2000) and can glean useful input from comment letters. By closely examining arguments impounded within comment letters, including conceptual and practical considerations, and by utilizing a more delineated understanding of the stakeholders in governmental accounting standard setting, the Board can better forge into the future. Originality/value Much of the extant research documents that stakeholder participation is relatively low, given the number of parties affected by accounting standards. Prior research into both public and private sector accounting standard setting in the USA and abroad has not used all unique actors specific to the public sector. Using a comprehensive stakeholder model designed for the governmental environment, the authors examine who participates in the GASB comment letter process, assess the nature of GASB comment letter participant responses, determine whether relative participation by stakeholder group is relatively constant over time, and consider why the participants respond

Accounting for governmental and nonprofit entities

xvi, 782 p. ; 27 cm

Advanced Accounting

xix, 804p : Il.; 28 c

Advanced Accounting

This comprehensive textbook addresses the practical financial reporting problems encountered in consilidated financial statements, goodwill, other intangible assets, and derivative securities. The text also includes coverage of foreign currency transactions and translations, partnerships, corporate liquidations and reorganizations, governmental accounting and reporting, not-for-profit accounting, and estates and trusts.864 hlm: ill.; 27 c