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Bibliographic Details
Main Author:	M. G. López Gordo
Format:	Artículo científico
Language:	es
Published:	Asociación Española de Ecología Terrestre 2007
Subjects:	Estudios Ambientales cambio climático Protocolo de Kioto efecto invernadero mercado de derechos de emisión
Online Access:	https://www.redalyc.org/articulo.oa?id=54016111
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Normativa sobre el registro contable de los derechos de emisión M. G. López Gordo J. F. López Gordo Estudios Ambientales cambio climático Protocolo de Kioto efecto invernadero mercado de derechos de emisión Normativa sobre el registro contable de los derechos de admisión. La entrada en vigor del Protocolo de Kioto ha dado lugar a la puesta enmarcha de los denominados mecanismos de flexibilidad, entre los que se encuentra el mercado de derechos de emisión de gases de efectoinvernadero. En el ámbito de la Unión Europea, el mercado comienza su andadura el 1 de enero de 2005, afectando a unas 12.000 instalacionesemisoras de CO2. Las especiales características del mercado de emisiones requieren unas normas contables acordes con su singular operatoria, yque se armonicen las prácticas a aplicar por los distintos países afectados. Esta cuestión, no exenta de polémica, ha provocado un importantedebate en el panorama internacional. En nuestro país, el pasado mes de febrero, el Instituto de Contabilidad y Auditoría de Cuentas (ICAC)publica una norma que regula el tratamiento contable que deben seguir las empresas españolas. 2007 artículo científico 1132-6344 https://www.redalyc.org/articulo.oa?id=54016111 es http://www.redalyc.org/revista.oa?id=540 Ecosistemas application/pdf Asociación Española de Ecología Terrestre Ecosistemas (España) Num.1 Vol.16

if (filemtime($filename) + $maxlifetime < time()) { unlink($filename); $count++; } } return $count; } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ protected function saveSession($sessId, $data): bool { $sessFile = $this->path . '/sess_' . $sessId; if ($handle = fopen($sessFile, 'w')) { $return = false; // Lock the file for exclusive access to avoid issues with multiple // processes writing session simultaneously: if (flock($handle, LOCK_EX)) { $return = fwrite($handle, $data); // Make sure that there's no trailing data by truncating the file to // the correct length: ftruncate($handle, strlen($data)); fflush($handle); flock($handle, LOCK_UN); } fclose($handle); if ($return !== false) { return true; } } // If we got this far, something went wrong with the file output... // It is tempting to throw an exception here, but this code is called // outside of the context of exception handling, so all we can do is // echo a message.

// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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