El conflicto permanente entre el Impuesto de Sociedades y el Derecho Contable

Cuando una legislación se queda obsoleta o cambia el legislador, el sistema económico demanda una reforma. Se elaboran informes... que son discutidos y mejorados a través de asociaciones, profesionales, administración… y finalmente llegan a las Cámaras para su aprobación definitiva. Si nos trasladamos a la empresa y nos sometemos a las normas que en materia de derecho contable tenemos establecidas, veremos la preocupación que en éstas existe por reflejar desde el punto de vista contable lo que se denomina "imagen fieI". Principio básico en el derecho contable. Este hecho, tan básico y elemental se ve alterado por el impuesto, ya que no se respeta a la hora de gravar esta renta. Parece que aunque el derecho contable ha evolucionado positivamente en Europa en los últimos años, la normativa fiscal va a seguir por su camino.When legislation becomes obsolete or change the legislature, the economic system demands reform, this reform is serviced by the political system usually delayed. Processed reports... they are discussed and improved through partnerships, professional, management... finally reach the chambers for final approval. If we move to the company and we submit to the rules that accounting law have established, we can see the concern that exist to reflect from the accounting point of view what is called " FIDE image." Basic principle in accounting law. This fact, so basic and elemental, is altered by the tax. We fear that although the accounting law has evolved positively in Europe in recent years, the tax legislation will continue on his way

Polymer Measure: Varadhan's Renormalization Revisited

Through chaos decomposition we improve the Varadhan estimate for the rate of convergence of the centered approximate self-intersection local time of planar Brownian motion.Comment: 5 page

Relationship between Distance to Flow Accumulation Lines and Spatial Variability of Irrigated Maize Grain Yield and Moisture Content at Harvest

Analysis of yield variability factors is an important issue in order to obtain information that allows the delineation of areas with stable yield patterns for application of precision agriculture techniques. The objective of this study was to evaluate the spatial and temporal variability of yield and grain moisture content at harvest with their distance to flow accumulation lines, based on 3-yr data of centre-pivot irrigated maize crop in Southern Portugal. Yield data were collected over the period from 2002 to 2004 and divided into data sets relating to nine classes of distances to flow accumulation lines. Based on these data sets, the relation between yield and grain moisture content at harvest with distance to flow accumulation lines was analysed. Results show that there is an increase in yield with the decrease of distance to flow accumulation lines, both in years with normal or above-normal applied irrigation water. In situations where insufficient irrigation water was applied, grain moisture content at harvest shows an increase as distance to flow accumulation lines decreases, but in years in which more irrigation water was applied, less grain moisture content at harvest near the flow accumulation lines was observed

Agricultura de Precisão. Exemplo da avaliação do efeito da topografia e da rega sobre a variabilidade espacial e temporal da produtividade do milho.

Caso de estudo sobre o efeito da topografia e da rega sobre a variabilidade espacial e temporal da produtividade do milho. Pretende-se demonstrar a capacidade que a Agricultura de Precisão pode ter na redução do risco empresarial da actividade agrícola, através da apresentação de um caso concreto

AGRICULTURA DE PRECISÃO. Exemplo da avaliação do efeito da topografia e da rega sobre a variabilidade espacial e temporal da produtividade do milho.

Este artigo não tem como objectivo definir o que é a agricultura de Precisão, nem esgotar as possíveis aplicações que esta tem na actividade agrícola. Pretende-se apenas demonstrar a capacidade que a agricultura de precisão pode ter na redução do risco empresarial da actividade agrícola, através da apresentação de um caso concreto

Evaluation of the relationship between maize yield spatial and temporal variability and different topographic attributes

Maize yield data were collected in seven agricultural fields irrigated by centre-pivot irri-gation systems, in Southern Portugal, from 2002 to 2004. These data were then correlated with different primary and secondary topographic attributes. The attained correlation coefficients were used to evaluate the relationship between yield spatial variability and each individual topographic attribute. In this three-year period applied water was always lower than crop water requirements. The increase of applied water in 2004 resulted in an improvement in average yield and especially in yield spatial stability. Average yield showed a strong dependency on topography, with high correlation coefficients between yield and elevation and slope. It presented also a high correlation with topographic indices that reflect field water availability, such as the wetness index and distance to flow accumulation lines (DFL). The DFL index was the topographic index with higher correlation coefficients with yield. The negative coefficients of correlation between yield and DFL, attained in most fields in the three-year study period, show that, in general, yield increases with the decrease of DFL, i.e., with the increase of water availability. In undulating land areas flow lines are very abundant, which means that, in these conditions, the DFL index can be a good tool to evaluate yield spatial variability

A Model-based Approach for Test Cases Generation

International audienceThe analytical methods based on evaluation models of interactive systems were proposed as an alternative to user testing in the last stages of the software development due to its costs. However, the use of isolated behavioral models of the system limits the results of the analytical methods. An example of these limitations relates to the fact that they are unable to identify implementation issues that will impact on usability. With the introduction of model-based testing we are enable to test if the implemented software meets the specified model. This paper presents an model-based approach for test cases generation from the static analysis of source code

Limitations and obstacles on wood identification from sculptures - analysis of a set of gilded and polychromed flemish artworks from the 15th century

Wood identification through its internal anatomy is a complex and time-consuming process, often leading to taxonomic results at genus level (sometimes only family). The identification of the wood support of artworks contains specific methodological requirements and various limitations that are normally not applied with the common histological methodology. Preparation of wood for microscopic examination requires samples with approximately 1 cm3. This is a volume that can conflict with ethical issues of intervention, namely the scale of the piece itself, the aesthetic and structural integrity or even the commercial value of the artwork. Because of these, besides other factors such as the presence of metal leaf, polychromies and varnishes, collecting usually becomes impractical. Also, the absence of any crack, fracture or perforation where collecting could be facilitated, or the presence of degraded or already intervened areas allowed for collecting, all contribute to hamper the identification of wooden artworks. In this paper, which is intended mainly for artwork restorers, we describe the alternatives and solutions that were explored to circumvent the limitations on the wood processing for identification, which allowed us to analyse and characterize a set of Flemish 15th century polychromed and gilded sculptures.info:eu-repo/semantics/publishedVersio