262,998 research outputs found
Albocàsser: l’educació al Mas de Brusca
No full textTreball final de Grau en Mestre o Mestra d'Educació Primaria . Codi: MP1040. Curs acadèmic 2014-2015La realització d‟aquest treball de fi de grau ens porta a reviure les vivències educatives d‟una època i un lloc concrets. Ens centrem en una de les escoles del poble d‟Albocàsser, concretament en l‟escola del Mas de Brusca. Pretenem donar llum a diferents qüestions sobre el passat educatiu dels nostres avantpassats i conèixer els factors clau de l‟educació d‟aqueixa època, mitjançant la història de vida d‟una persona que va rebre una educació que poc a poc, es va perdent en la memòria de la gent.
Per a realitzar aquesta investigació, hem utilitzat una metodologia qualitativa centrada en la investigació bibliogràfica-narrativa, que partint de la seua memòria, ens ha ajudat a conèixer quina era l‟educació que va rebre en la seua infantesa.
Per tant d‟entendre de la millor manera possible aquest treball, s‟explica quina era la situació educativa en l‟Estat espanyol, posant en situació el moment del què ens referirem durant el treball. Cal tindre en compte que la persona entrevistada i protagonista del nostre treball de fi de grau pertany al mas de Montegordo, té 78 anys, va viure i créixer allí, i va anar a l‟escola del Mas de Brusca.
El nostre treball finalitza amb un anàlisi, interpretant la informació obtinguda en l‟entrevista i extraient unes conclusions que ens faran comprendre millor la realitat educativa dels anys quaranta del segle passat
Financial Sustainability of Public Sector Entities The Relevance of Accounting Frameworks
No full textThe theme of this book centres around the role of public sector accounting frameworks in the endeavour to make public sector entities financially sustainable. The overall objective of the book is to analyse the role of public sector accounting in the provision of information that would assist financially sustainable policy making, with a focus on the relevance of accounting frameworks in this process.
In this book, the term accounting frameworks is taken to encompass budgeting, management accounting, financial reporting, and other reporting requirements, for example, Governmental Financial Statistics. Besides analysing the suitability of current accounting frameworks for financial sustainability of public sector entities, the book also delves into emerging forms of reporting, for example, popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities as tools suitable to make citizens aware of the financial condition of a local government
Carta de Bernat i Baldovi a D. Jose Brusca.
No full textAmb diferent tipus de lletra està l'explicació dels motius de l'enviament d'aquesta carta.Sumario: Carta jocosa de Bernat i Baldovi a José Brusca amb motiu de l'intent fallit d'elevar un globus aerostàtic durant les festes de Gandia.Conté dos còpies mes de la carta de diferents man
Are SDGs being translated into accounting terms? Evidence from European cities
No full textIMPACT: The challenge launched by the United Nations (UN) on the achievement of SDGs requires local governments to rethink how to devote their resources and report on their results regarding SDGs. The article analyses how existing frameworks communicate, through financial indicators, the efforts done towards sustainable development. The Voluntary Local Reviews (VLR) published by European cities and made available on the UN website can stimulate further reflection and actions toward making SDGs an accounting issue
Colopisthus tresesquinas MOORE & BRUSCA 2003, new species
No full text<i>Colopisthus tresesquinas</i> new species <p>(figures 28–34)</p> <p> <i>Synonymy.</i> <i>Colopisthus parvus</i> Müller, 1993: 212–218, figures 72–96 (misidentification; not <i>C. parvus</i>: Richardson, 1902).</p> <p> <i>Type material examined</i>. H , female (ZMB Cat. No. 26973); one male, three female and two juvenile paratypes; Colombia, Santa Marta, intertidal from <i>Sargassum</i>; collected by H. G. Müller.</p> <p> <i>Diagnosis</i>. Pleon with three free pleonites. Antenna 1 flagellum three-articulate. Antennae 2 flagellum seven-articulate. Maxilliped endite with four circumplumose setae and two coupling setae; palp articles 2 and 3 partly fused. P-1 to P-3 merus with two or three molariform setae on inferior margin. Carpus of P-5 with one biplumose seta on anterior-distal margin; P-6 with three biplumose setae on anteriordistal margin; P-7 with seven biplumose setae on anterior-distal margin. Pl-3 exopod with complete transverse suture.</p> <p> <i>Description of female</i></p> <p>Dorsal surface of pereon and pleon with fine setae.</p> <p> <i>Antennae</i>. Antenna 1 peduncular articles 1–3 with slender and palmate setae, article 4 with palmate setae; flagellum three-articulate, first article much longer than distal two articles; all flagellar articles with slender setae and jointed aesthetascs. Antennae 2 peduncular articles 2 and 3 with slender setae on anterior margin, articles 4 and 5 with biplumose and slender setae as figured; flagellum seven-articulate, all with cluster of slender setae in anterior-distal region and one or two slender setae in posterior-distal region.</p> <p> <i>Maxilliped</i>. Endite with four circumplumose setae and two coupling setae. Palp article 1 with a jointed slender seta on medial margin; articles 2 and 3 partly fused, lateral margins with fine setae, lateral and medial margins with jointed slender setae; article 4 with one jointed seta on disto-lateral angle, one uniserrate and approximately five jointed slender setae on disto-medial angle; terminal article length greater than width, with approximately six slender (some jointed) and two uniserrate apical setae.</p> <p> <i>Maxillae</i>. Maxilla 1 lateral lobe with one stout, seven forked and three uniserrate setae; medial lobe with one small biplumose, one slender and three stout biplumose setae. Maxilla 2 outer and medial lobes with three uniserrate apical setae; outer lobe with fine setae on lateral margin; gnathal lobe with one slender seta at base (below outer lobe), apical margin with one large circumplumose, one stout, one slender and three stout biplumose setae.</p> <p> <i>Mandible</i>. Spine row with 14 large spines; molar process with approximately 21 small acute marginal spines; proximal palp article with one slender seta on lateral margin; middle article with two slender, six biserrate and three unequally biserrate setae; distal article with eight biserrate setae.</p> <p> <i>Pereopods 1–3</i>. Ischium with two stout setae on inferior margin and one stout seta on superior-distal angle and anterior-distal margin; P-2 and P-3 with a molariform seta near inferior-distal angle. Merus with two or three molariform setae on inferior margin and one or two stout setae on superior-distal angle; distal margin deeply incised (notched) on anterior surface; P-1 with a connate spine on inferiordistal angle. Carpus subtriangular, inferior margin much longer than superior margin; with cluster of stout setae on inferior distal angle and two or three connate spines on inferior margin. Propodus with complex setae and connate spines on inferior margin as figured; P-1 and P-2 with two complex setae and four or five connate spines; P-3 with two complex setae and two connate spines.</p> <p> <i>Pereopods 4–7</i>. Ischium with two or three clusters of stout setae on inferior margin; P-5 to P-7 with one or two biplumose setae at superior-distal angle. Carpus of P-5 with one biplumose seta on anterior-distal margin, P-6 with three biplumose setae on anterior-distal margin, two long biplumose setae at superior-distal angle; P-7 with seven biplumose setae on anterior-distal margin and approximately five long biplumose setae at superior-distal angle. Propodus inferior distal angle with two stout setae; posterior-distal margin with one stout seta; superior-distal angle with one stout, one or two slender and one biplumose seta.</p> <p> <i>Pleopods</i>. Pl-1 to Pl-4 peduncle with one biplumose and three coupling setae on medial margin. Pl-2 to Pl-5 lateral margin of peduncle with one stout seta. Pl-3 to Pl-5 exopod with complete transverse suture. Pl-1 to P-4 endopod with approximately five or six PMS; exopod with approximately 13–16 PMS. Pl-5 endopod subovate, without setation; exopod with approximately seven PMS.</p> <p> <i>Uropod</i>. Endopod with slender and palmate setae, two robust setae on medial margin and one robust seta on lateral margin; apex broadly rounded. Exopod with slender and two robust setae on medial margin; apex rounded, with five long slender setae; lateral margin with a continuous row of short slender setae; without lateral fold.</p> <p> <i>Description of male</i></p> <p>As described for female. Appendix masculina missing from specimen; figured by Müller (1993). Secondary sexual characters typical of genus.</p> <p> <i>Distribution</i></p> <p> This species is so far known only from the intertidal shores of Santa Marta, Colombia, where it was collected from the brown alga <i>Sargassum</i>.</p> <p> <i>Etymology</i> This species is named after Tresesquinas rum, one of the gentle rums of Colombia.</p>Published as part of <i>MOORE, WENDY & BRUSCA, RICHARD C., 2003, A monograph on the isopod genus Colopisthus (Crustacea: Isopoda: Cirolanidae) with the description of a new genus, pp. 1329-1399 in Journal of Natural History 37 (11)</i> on pages 1371-1378, DOI: 10.1080/00222930110108335, <a href="http://zenodo.org/record/5260073">http://zenodo.org/record/5260073</a>
Alfonso Sanchii, lugarteniente general del tesorero y procurador para las causas de amortización, concede licencia a los jurados de Villafamés para amortizar ciertos aniversarios
No full textNotari: Johannis de Brusca. Escrit en Llatí. Tamany del pergamí: 315x650 mmLicència d'amortització a la vila de Vilafamés. Joan Navarro de Navarret, notari ciutadà de València, com a procurador substituït d'Alfons Sanchís, lloctinent general de tresorer del rei i procurador instituït per aquest per als fets de l'amortització del Regne de València, concedeix llicència als jurats de Vilafamés per poder amortitzar diversos censals, drets i altres béns de reialenc per al sosteniment de diverses obres pies de titularitat municipal
Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments
No full textToday expectations of accountability and trustworthiness in governing entities is greater than ever before. The process of change has been given impetus by new information and communication technologies resulting in e-government and e-democracy. This research aims to analyze transparency and democratic participation in Italian and Spanish LGs. The web pages of Italian and Spanish LGs with more than 100,000 inhabitants are analyzed using twenty determinants of fiscal transparency and eight determinants of e-democracy. Results show considerable similarity between Italian and Spanish LGs with regards to the disclosure of financial information, while the adoption of e-democracy tools requires further development in both countries
Performance Measurement in Italian and Spanish Local Governments: Comparative Policy Analysis
No full textNPM reforms have become a global trend and performance management systems are considered suitable to enhance the decision-making process and accountability. The aim of the paper is to carry out a comparative study on the adoption of performance measurement tools in Italian and Spanish (medium-sized and large) local governments. It seeks to find out how widespread these tools are and how their usefulness is perceived. The results show differences between the two countries and that the presence of professional managers–experienced with performance measurement tools–positively affects the adoption of these tools. Moreover, performance measurement tools are perceived as a support for accountability purposes
The academic voice in the EPSAS project
No full textThis paper investigates how much of a voice academics have had to date in the development
of the European Public Sector Accounting Standards (EPSAS). The authors found that the role
of academics has been minimal. This situation deprives standard-setting of being informed by
empirical research which is considered to be unbiased, rigorously crafted, grounded in the
theory and can better legitimate the standards. The paper offers an original analysis of the
process used by the EC for the harmonization of public sector accounting and explains why
academic involvement in standard-setting is so important
Exploring the Relevance of Accounting Frameworks in the Pursuit of Financial Sustainability of Public Sector Entities: A Holistic Approach
No full textThe objective of this chapter is to explore the usefulness of accounting frameworks as a reference for providing valuable information to support financial sustainability. The chapter defines the concepts and scope of accounting frameworks and financial sustainability. Following these explanations, we elaborate on how these accounting frameworks, including financial accounting, management accounting, budgeting systems, national accounts and performance reporting systems, may contribute to financial sustainability of public sector entities
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