Algunos supuestos de pago en especie en las sociedades de capital. Particular referencia al caso del socio separado o excluido

Trabajo realizado en el marco del Proyecto I+D+I titulado “Análisis, desarrollo y perspectivas de las instituciones societarias y concursales idóneas para el tratamiento y solución de las crisis empresariales”El presente artículo analiza algunas cuestiones sobre la liquidación en especie en las sociedades de capital. En primer lugar, nos detendremos en el pago en especie del derecho al dividendo, la devolución in natura de las aportaciones sociales, en caso de reducción de capital para devolver al socio el valor de sus aportaciones y el pago en especie de la cuota de liquidación tras la disolución de la sociedad. En segundo lugar, estudiaremos si tal posibilidad es extensible a los casos de reembolso al socio separado o excluido, pues en estos últimos supuestos la Ley de Sociedades de Capital no se ha pronunciado explícitamente al respecto. Y, por último, trataremos algunas cuestiones prácticas que surgen en torno a la liquidación en especie de la posición del socio separado o, en su caso, excluido.This article analyzes some questions regarding the liquidation in kind of shareholders. First, we will stop at the dividend payment in kind, the return in kind of shareholders contributions in reduction share capital events and the payment in kind of the liquidation dividend. Secondly, we will analyze whether such possibility can be extended to shareholder exits or exclusion events considering that the Capital Companies Law has not ruled such cases. Finally, we will analyze some practical questions that arise around the liquidation in kind of exited and excluded shareholders.Ministerio de Economía, Industria y Competitividad DER2017-84775-C2-1-

Propagación Vegetal: Prácticas

Los contenidos prácticos constituyen una parte fundamental del programa de la asignatura Propagación Vegetal, impartida en la Escuela Técnica Superior de Ingeniería Agronómica (Universidad de Sevilla), y representan cuatro créditos de un total de seis. Con ellos se pretende consolidar y aplicar los conocimientos teóricos, practicar determinadas técnicas y posibilitar al alumno el desarrollo de destrezas en el manejo de materiales y herramientas propias de los trabajos de obtención de plantas. Con estos objetivos y teniendo en cuenta la disponibilidad de tiempo y medios, se ha diseñado un programa de prácticas que incluye especies hortícolas, frutales, ornamentales y forestales, así como técnicas relacionadas con un amplio número de métodos de propagació

Spanish (neo-)party press: the case of the digital native newspaper La Última Hora and Podemos

This study has been performed by members of the research groups GICID (University of Zaragoza), GREHCCO (University of Seville), ComPoder (University of Seville) and IDECO (University of Seville), with funding from the 2021 Grant for Internationalisation call of the Department of Audiovisual Communication and Advertising (University of Seville).This paper arguest that the traditional party press model is currently making a comeback, due to social polarisation, digital technologies and the online-only press, whose partisan and ideological nature provides a favourable context for media outlets acting at the service of a specific political party. In Spain, the consolidation of the online-only press has coincided with the breakdown of the two-party system, leading to the appearance of La Última Hora Noticias (LUH), a digital native newspaper that defines itself as independent, but whose discourse is identifiable with the position of political party Podemos, in what can be regarded as a sort of “neo-party press”. This paper aims to shed light on this trend by analysing LUH in terms of the characteristics of the traditional party press, the topics that it covers, the frequency with which it mentions Podemos and its leaders and how it represents them, and the different parties that it defends or criticises. The results reveal that LUH uses party-press techniques, clearly identifies with Podemos’ political interests, and resorts to formulas that are closer to propaganda than to political journalism

Seasonal variations of sinking velocities in Austral diatom blooms: lessons learned from COMICS

The sinking velocity (SV) of organic particles is a critical driver of carbon transport to the deep sea. Accurate determination of marine particle SV and their influencing factors is therefore a key to better understanding of biological carbon storage in the ocean. We used two different approaches to estimate average SVs of particles during a Southern Ocean spring bloom (North of South Georgia): optical backscatter sensors on gliders (“large”, >50 μm diameter), and radioactive pairs ( 234Th–238U and 210Po-210Pb). Our results were complemented with time-of flight estimations of bulk SVs from deep sediment traps deployed at 1950 m. Bulk SVs increased consistently with depth from 15 ± 1 m d− 1 at 10 m to 50 ± 10 m d− 1 at the depth of export (Zp = 95 m) and from 96 ± 35 m d− 1 at 150 m to 119 ± m d− 1 at 450 m. Only the fastest particles, mainly comprised by faecal pellets (FPs) and diatom aggregates, survived remineralization and dominated carbon fluxes at deep depth. The SV variability at the base of the Euphotic Zone was studied in relation to the stage of the bloom by analysing three different moments of the spring diatom bloom in the region during the years 2012, 2013 and 2017. The export efficiency (ExpEff), defined as the ratio POC flux exported below the Euphotic Zone to the satellite derived surface NPP, was also evaluated. It was found from the temporal series that ExpEff and SV vary throughout the diatom bloom as the community structure progresses. A good correlation between both variables was observed (ExpEff = (0.023 ± 0.006) SV, r = 0.82, p = 0.04). Showing that the variability in how efficiently the carbon flux is exported out of the Euphotic Zone can be explained by the SV at which the particles sink. Further investigations are required to analyse if this is a specific model of the functioning of the BCP during the diatom bloom in North South Georgia or if it can be extrapolated to other scenarios

Modelado, simulación y optimización de los procesos operacionales complejos de las infraestructuras logístico-portuarias: Gemelos digitales del puerto

El estilo de vida del siglo XXI que conocemos depende en gran manera del comercio marítimo, aunque no sea de general conocimiento. Más del 90\% de los productos que utilizamos a diario cada uno de nosotros ha ocupado un lugar en un buque durante su transporte. Y es que, en términos económicos, es la manera más barata de transportar un bien de consumo. Este hecho posee grandes implicaciones en el empleo, el medioambiente y en el desarrollo económico de los pueblos. En este sentido, los puertos juegan un papel muy importante. Su posición geográfica es clave, pero no es menospreciable su productividad. Las grandes compañías de transporte internacional usan este dato en sus tomas de decisión. Por todo ello, esta tesis describe la investigación llevada a cabo para encontrar cómo la optimización matemática puede contribuir a mejorar esta característica portuaria desde un punto de vista holístico. Tras la definición de una metodología de modelización de puertos, vehículos, unidades de carga y de operaciones logísticas, esta tesis propone un algoritmo de optimización de programas de operaciones logísticas apoyado en el uso de una meta-heurística multiobjetivo y un gemelo digital basado en agentes independientes (Agent Based Modelling) que incorpora un optimizador lineal entero mixto. Esta propuesta, dado el carácter industrial de la tesis, ha sido implementada en una plataforma específicamente desarrollada que permite obtener resultados concretos para los casos de estudio de interés. Como conclusiones principales se encuentran las siguientes: Primera, que el enfoque utilizado habilita la colaboración apoyada en datos entre actores portuarios que deben coordinar sus programaciones para evitar la más que probable situación de bloqueo que se esconde dentro de las planificaciones, como hemos detectado. Segunda, que, en nuestros casos de estudio, la complejidad del problema a resolver no sólo reside en el gran número de vehículos que han de ser programados, sino que influye sobremanera en el resultado el número de operaciones que cada uno de ellos ha de realizar, aunque sean pocos en número. Y, por último, que la combinación de herramientas de programación matemática y de simulación permiten abordar problemas de alta complejidad como los tratados en esta tesis.The twenty-first century lifestyle, as we know it, depends largely on seaborne trade, although it is not generally known. More than 90 % of the products each of us use in a daily basis has occupied a place in a ship during its transportation. In economic terms, it is the cheapest way to globally transport a consumer good. This fact has great implications in employment, our environment and the economic development of our societies. In this sense, seaports play a very important role. Their geographical location is a key aspect, but their productivity is not to be underestimated. Large international transport companies use this information during their decision-making processes. For all these reasons, this thesis describes the research carried out to find how mathematical optimization can contribute to improve this seaport indicator from a holistic point of view. After the definition of a methodology for modelling ports, vehicles, cargo units and logistics operations, this thesis proposes an algorithm for optimizing logistic operation scheduling based in the use of a multi-objective metaheuristic and an independent agent based digital twin embedding a mixed-linear optimizer. This proposal, due to its industrial orientation, has been implemented in a newly developed platform that produces specific results for the case studies under study. The main conclusions are the following: First, that the approach used enables data-supported collaboration between seaport actors who must coordinate their scheduling to avoid the more than likely situation of blockage that is hidden within the planning, as we have detected. Second, that, in our case studies, the complexity of the problem to be solved does not only lie in the large number of vehicles that have to be scheduled, but also in the number of operations that each of them has to complete. Even if these vehicles are just a few, it greatly influences the result. And, finally, that the combination of mathematical programming and simulation tools allows tackling highly complex problems such as those dealt with in this thesis

Artificial intelligence to determine correct midsagittal plane in dynamic transperineal ultrasound

Purpose: To create and validate a machine learning(ML) model that allows for identifying the correct capture of the midsagittal plane in a dynamic ultrasound study, as well as establishing its concordance with a senior explorer and a junior explorer. Methods: Observational and prospective study with 90 patients without pelvic floor pathology. Each patient was given an ultrasound video where the midsagittal plane of the pelvic floor was recorded at rest and during the Valsalva maneuver. A segmentation model was used that was trained on a previously published article, generating the segmentations of the 90 new videos to create the model. The algorithm selected to build the model in this project was XGBoost(Gradient Boosting). To obtain a tabular dataset on which to train the model, feature engineering was carried out on the raw segmentation data. The concordance of the model, of a junior examiner and a senior examiner, with the expert examiner was studied using the kappa index. Results: The first 60 videos were used to train the model and the last 30 videos were reserved for the test set. The model presented a kappa index 0.930(p < 0.001) with very good agreement for detection of the correct midsagittal plane. The junior explorer presented a very good agreement (kappa index = 0.930(p < 0.001)). The senior explorer presented a kappa index 0.789(p < 0.001) (good agreement) for detection of the correct midsagittal plane. Conclusion: We have developed a model that allows determining the correct midsagittal plane captured through dynamic transperineal ultrasound with a level of agreement comparable to or greater than that of a junior or senior examiner, using expert examiner assessment as the gold standard

Las objecciones de conciencia

La objeción de conciencia, entendida como la facultad del individuo para incumplir un deber jurídico por motivos ideológicos o religiosos, constituye uno de los fenómenos más sugerentes y controvertidos de los ordenamientos jurídicos contemporáneos. Nuevas pretensiones de objeción de conciencia ente obligaciones jurídicas más recientes que otras "clásicas" frente a las que tradicionalmente se había venido ejerciendo la objeción, muestran la actualidad de esta problemática. Dos son las posiciones que se han sostenido sobre la naturaleza jurídica de la objeción de conciencia: bien se trata de un derecho fundamental directamente ejercitable ex artículo 16CE, o bien es un derecho distinto, no fundamental -a diferencia de la militar del artículo 30.2 CE-, que sólo existe en tanto se reconozca por la Constitución o las leyes. Esta última, con matices, es la posición defendida en este trabajo, a partir de las conclusiones extraídas del estudio de la doctrina científica, el Derecho comparado y la jurisprudencia (zigzagueante en el caso de la jurisprudencia constitucional española). Consecuentemente, se proporcionan una serie de criterios al legislador para la regulación de los distintos supuestos de objeción y, a partir de estas pautas, se ponderan los intereses en juego en los casos más relevantes, apostándose por la legitimación de algunas objeciones de conciencia y rechazándose la de otras

Developing TPACK through Task Design: Exploring the Use of Multiple Modes of Representation and the Promotion of Mathematical Processes

This research considers the need to train teachers who can effectively integrate technology for teaching and learning mathematics. The primary goal of this research is to showcase a successful training experience by identifying and describing some indicators of the technological pedagogical content knowledge acquired by pre-service early childhood education teachers during their participation in this initial training programme. Specifically, we focus on the different ways of representing mathematical concepts and the mathematical processes that can be activated by including such modes of representation. The participants in this research were 28 PECTs, who were organised into groups that planned a set of tasks using technology to teach geometric concepts. The results show that the groups employed a variety of modes of representation, translations and transformations (connections), fostering the emergence of different mathematical processes. Thus, our proposal to integrate technology was satisfactory in this sense, suggesting its potential applicability across diverse subjects, particularly those in which the ways of representing concepts play a relevant role. Also, the analysis conducted may be extrapolated to subjects others than mathematics.Junta de Andalucía 2021/FQM-226Universidad de Sevilla Grant PPIIV.4/2021/005]