Search results for "table"

La jurisprudencia del Tribunal Constitucional chileno sobre tratados internacionales: el específico caso de las cláusulas autoejecutables y no autoej…

2016

El presente trabajo se pronuncia sobre el tratamiento específico que ha dado la magistratura constitucional chilena a la cuestión de las cláusulas autoejecutables y no autoejecutables de los tratados internacionales, y sobre si dicho tratamiento es adecuado conforme al sistema constitucional de incorporación y vigencia del derecho convencional internacional en el ordenamiento jurídico nacional. This paper deals with the specific treatment that has given the Constitutional Court of Chile on the question of self-executing and non-self-executing provisions of international treaties, and whether the treatment is appropriate under the constitutional system of incorporation and validity of intern…

Analysis of the relationship between chemistry composition and stable isotope signals in coastal sediments: a biogeochemistry study to assess the env…

2008

Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas

2007

Cet article presente les resultats d’une enquete exploratoire dont l’objet est l’etude des rapports entre l’automatisation des tableaux de bord et la coherence du controle de gestion. A partir de deux cas juges exemplaires, celui d’une entreprise industrielle et celui d’une banque, nous etudions cette relation sous l’angle du partage des representations et de la coherence des comportements. Il en ressort que l’augmentation de la formalisation ne cree pas davantage de rigidite mais produit au contraire plus de dynamique ou de continuite et de permanence. Cependant, les resultats montrent aussi la limite d’une gestion automatique de la coherence dans la mesure ou les informations necessaires …

Coloured limestones and white marbles in the courtyard of the Temple of Venus (Pompeii): consideration of provenance by petrographical, mineralogical…

2009

L'imaginaire de la table

2004

The sharing of food takes forms as free and open as our imagination. Under the regime of commensality, this sharing is organized around a primordial place: the table. By its power to stage food, to dramatize behaviors and to amplify emotions, the table condenses, in its closed space, the whole range of human interactions. It is a theater of flavors, rich in all the traditions and all the audacity, but also a theater of values, in what the table can offer as goods and as links. Because we eat symbolic things, the meaning of food is often linked to the flavor of relationships. How can we not see the table, this symbolic place of exchange, as a metaphor of communication, if we agree on the fol…

As inovações em contabilidade governamental na américa latina: o caso da Colômbia

2012

En este trabajo se aborda la reforma de la contabilidad gubernamental en Colombia -iniciada en 1991 y que se extiende hasta la actualidad- buscando contribuir a la comprensión de la génesis y del desarrollo del Sistema Contable Público Colombiano. Un elemento novedoso reside en documentar parte del proceso de adaptación de las International Public Sector Accounting Standards, IPSAS, a un contexto específico. Así, la pregunta central del documento es: ¿Puede considerarse el proceso desarrollado en la contabilidad gubernamental en Colombia como una innovación? Desde un enfoque descriptivo y analítico, soportado en documentos públicos y en fuentes secundarias, los autores caracterizan lo acont…

Stable isotopes in monitoring terrestrial arthropods

2022

Monitoring of arthropods focuses typically on changes in population and range size over time. Yet, there are a myriad of other aspects that could and should be monitored under the ongoing global and local environmental change. Stable isotope analysis, widely employed in short-term ecological studies, has potential in long-term monitoring of arthropods. Here we discuss the use of stable isotopes in monitoring terrestrial arthropods, provide some empirical examples of the use of bulk tissue samples in stable isotope analysis, and outline future directions in using compound-specific stable isotope analysis in monitoring. We performed a literature search for 2012–2021 to see if stable isotopes …

Simulated eutrophication and browning alters zooplankton nutritional quality and determines juvenile fish growth and survival

2018

Source at https://doi.org/10.1002/ece3.3832. The first few months of life is the most vulnerable period for fish and their optimal hatching time with zooplankton prey is favored by natural selection. Traditionally, however, prey abundance (i.e., zooplankton density) has been considered important, whereas prey nutritional composition has been largely neglected in natural settings. High‐quality zooplankton, rich in both essential amino acids (EAAs) and fatty acids (FAs), are required as starting prey to initiate development and fast juvenile growth. Prey quality is dependent on environmental conditions, and, for example, eutrophication and browning are two major factors defining primary produ…

Etude de la variable fiscale comme facteur de contingence dans la reconnaissance des immobilisations incorporelles

1999

International audience; En pratique, la rubrique "immobilisations incorporelles" pèse peu lourd dans le bilan des comptes sociaux des entreprises françaises. L'un des facteurs explicatifs peut être l'existence de liens théoriques entre la comptabilité et la fiscalité; cette existence conduit, en effet, à une pratique fiscalo-comptable des entreprises en matière de choix comptables ou d'amortissement du fonds de commerce. Cette influence de la variable fiscale sur le traitement comptable des éléments incorporels pose d'ailleurs problème dans le cadre du processus de normalisation internationale.

Curs de consolidació comptable

2013

Aquest document tracta l'elaboració de la informació comptable que han d'elaborar els grups empresarials i que es denomina comptes anuals consolidats. Per fer-ho, i partint de la necessària referència a les normes comptables de rang internacional que han inspirat el desenvolupament normatiu d'aquesta matèria a Espanya, s'analitzaran els aspectes tècnics de les normes per a la formulació dels comptes anuals consolidats vigents al nostre país. En virtut de les normes esmentades, aquelles societats que exerceixen un control sobre unes altres estan obligades a formular, a més dels seus comptes anuals individuals, els denominats comptes consolidats, amb aplicació d’uns mètodes i tècniques concre…