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

British and Pakistani children's understanding of death: Cultural and developmental influences

This study explored British and Pakistani 4- to 7-year-olds’ (N = 188 understanding of death. The aim was to examine possible influences on the acquisition of the subcomponents of the death concept by investigating how they are understood by children of different ages and cultural and religious backgrounds. Three groups of children were compared: White British and British Muslim living in London, and Pakistani Muslim living in rural Pakistan. In line with previous research (Slaughter, 2005, Aust. Psychol., 40(3), 179), irreversibility of death was one of the first subcomponents to be acquired, while causality was the last. The two groups of British children shared many similarities in their understanding of inevitability, applicability, irreversibility, and cessation. Pakistani Muslim children understood irreversibility earlier than did children in both British groups. In all three cultural groups, children’s responses demonstrated very limited understanding of causality. Our findings support the view that aspects of a mature understanding of death develop between the ages of 4 and 7 years and that the process of understanding death as a biological event is, to a great extent, universal. They also suggest that aspects of children’s reasoning are influenced by culturally specific experiences, particularly those arising from living in rural versus urban settings

Fit to Moments of Inclusive B->Xc lv and B-> Xs gamma Decay Distributions using Heavy Quark Expansions in the Kinetic Scheme

We present a fit to measured moments of inclusive distributions in B->Xc lv and B-> Xs gamma decays to extract values for the CKM matrix element |Vcb|, the b- and c-quark masses, and higher order parameters that appear in the Heavy Quark Expansion. The fit is carried out using theoretical calculations in the kinetic scheme and includes moment measurements of the Babar, Belle, CDF, CLEO and DELPHI collaborations for which correlation matrices have been published. We find |Vcb| = (41.96 +- 0.23(exp) +- 0.35(HQE) +- 0.59(Gamma_SL)) 10^-3 and m_b = 4.590 +- 0.025(exp) +- 0.30(HQE) GeV where errors are experimental and theoretical respectively. We also derive values for the heavy quark distribution function parameters m_b and \mu_\pi^2 in different theoretical schemes that can be used as input for the determination of |Vub|.Comment: 13 pages, 6 figures. v3: Fig 1+2 show absolute values for moments and fit rather than the difference. Updated some references. v2: Updated to include Belle photon moments and PDG 2005 lifetime. Included extrapolation factors for the BR(B->Xs gamma) to 1.6 Gev based on the HQE parameters from the fit and added an updated OPE expression for |Vub

Automatically generating Feynman rules for improved lattice field theories

Deriving the Feynman rules for lattice perturbation theory from actions and operators is complicated, especially when improvement terms are present. This physically important task is, however, suitable for automation. We describe a flexible algorithm for generating Feynman rules for a wide range of lattice field theories including gluons, relativistic fermions and heavy quarks. We also present an efficient implementation of this in a freely available, multi-platform programming language (\python), optimised to deal with a wide class of lattice field theories

Report on the Intensive Cultural Workshop Series held from 2005 to 2011

This report gives an overview of the workshop series on classical Japanese cultural expressions held in Tunisia and Uzbekistan between 2005 and 2011. 要旨 本稿は、2005年から2011年にかけてチュニジアおよびウズベキスタンで開催された、古典的な日本の文化的表現に関する一連のワークショップの模様を報告する

Were Islamic records precursors to accounting books based on the Italian method? A comment

Some readers might have interpreted Zaid [2000] as claiming that the accounting practices of the Islamic State already used or directly led to double entry. This comment puts Zaid\u27s paper into the context of prior literature and points out that no evidence is offered in that literature or by Zaid to dispute an Italian origin for double entry. Nevertheless, there are clear influences from the Muslim world on some antecedents to Western accounting developments and on some features of pre-double-entry accounting in the West