This paper analyses six recent studies dealing with the measurement of international harmonization of financial reporting. Methodological issues and problems relating to the definition and operationalization of terms, sources of data, statistical methods and causation are discussed, and an alternative methodology for measuring harmonization suggested.

A reconnaissance study of the zoogeography and ecology of benthic invertebrates in the Gulf of California and on the continental slope off west Mexico was carried out during the years 1958-1963. A series of characteristic assemblages were devised for various environments found in the Gulf of California, derived from both 272 biological samples and the distribution of approximately 1,150 identified species of invertebrates. Using a contingency matrix of common occurrences of 280 common species of invertebrates, compiled by a digital computor as a basis for preliminary analysis it was possible to designate 12 separate assemblages of invertebrates. These assemblages reflected distinct environmental regions of uniform depth, sediment, water temperatures and oxygen concentrations. These environments and their assemblages are as follows: I. Intertidal and shallow rocky shores; II. Intertidal beaches and sand flats to 10 meters; III. Low salinity lagoons and mangrove mudflats; IV. Nearshore shelf,

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