164,619 research outputs found

    Confesiones religiosas y fiscalidad local = Religious confessions and local taxation

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    La evoluci√≥n de la sociedad espa√Īola ha provocado que las medidas fiscales adoptadas a favor de las confesiones religiosas, en particular, de la Iglesia Cat√≥lica, generen un debate pol√≠tico y social sobre las posibilidades de una reforma en este √°mbito. Este debate en torno a los beneficios fiscales aprobados a favor de las confesiones religiosas ha generado y genera numerosos debates que, en ocasiones, exceden la esfera puramente jur√≠dica. Sin embargo, el examen legal de esta cuesti√≥n no solo no se puede obviar, sino que debe ser el goce de un car√°cter esencial. En este sentido, estas entidades, en virtud de diferentes Acuerdos de cooperaci√≥n y de otra normativa aplicable al efecto, se encuentran exentas de manera total o parcial respecto a algunos tributos, muchos de ellos parte del sistema tributario local. Estos tributos han generado numerosos problemas en lo que su aplicaci√≥n se refiere, derivados fundamentalmente de la concurrencia de distintos textos normativos que inciden sobre esta cuesti√≥n. No obstante, la pertenencia de Espa√Īa a la Uni√≥n Europea y la necesaria observancia del Derecho Comunitario genera nuevos interrogantes que pueden conducir a una verdadera reformulaci√≥n de los beneficios fiscales vigentes para las confesiones religiosas. Es por ello que en este estudio se analizar√°n la procedencia de esas exenciones, desgranaremos la raz√≥n de su concesi√≥n y examinaremos las posibilidades para su pervivencia

    Paleocirculation and paleoclimate conditions in the western Mediterranean basins over the last deglaciation: New insights from sediment composition variations

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    We present a high-resolution analysis of seven marine sediment records from the western Mediterranean in a transect from the Algero-Balearic basin to the Alboran Sea, spanning the last 20 ka, to decipher the paleoenvironmental and paleoceanographic evolution of the western Mediterranean Sea. To do so, diverse elemental ratios have been used for reconstructing sediment input variations and paleo-oxygen conditions. In particular, the Ti/Ca ratio has been used to reconstruct variations in the terrigenous and carbonate fractions. However, the specific sedimentary processes controlling this ratio are still poorly understood thus, we also provide new insights for appropriate interpretations in the studied zone. Our results suggest that the Ti/Ca ratio at the suborbital scale is mostly controlled by bottom current intensity, and less influenced by marine productivity, sea level variations and fluvial and eolian inputs. Comparison of diverse records within the western Mediterranean reveals that the Ti/Ca ratio depicted a similar trend in both regions, except during the Heinrich Stadial 1 (HS1) and the Middle Holocene. The HS1 is recorded as a single-phase event in the Algero-Balearic basin, whereas three phases are recognized in the Alboran Sea basin, with a relative minimum in the Ti/Ca ratio. Conversely, during the Middle Holocene, an increase in the Ti/Ca ratio is recorded in the Alboran Sea but not in the Algero-Balearic basin, which could be related to the establishment of the Alboran gyres. Redox sensitive proxies, in particular the Mo/Al, U/Al and Mn/Al ratios, point to different phases within the Organic Rich Layer 1 (ORL1): the ORL1a (15- 11.7 ka cal BP), characterized by more reducing conditions in the Alboran Sea sediments, and the ORL1b 11.7- ~9 ka cal BP) characterized by suboxic-ferruginous conditions. The sea level transgression, the enhanced fluvial input and the shelf flooding played a key role during the ORL1 onset and demise, ncreasing the sedimentation rate in the basin and preventing the organic matter oxidation. During the last 2 ka cal BP, an unprecedented common response is recognized in all the studied regions, showing an overall increase in the Ti/Ca ratio, which may be related to intensified human activity in the Mediterranean area, promoting a greater terrigenous input.Postprin

    La mujer en el deporte: aspectos jurídico-penales en el deporte femenino = Women in sports: legal-criminal aspects in women’s sports

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    El presente trabajo supone una aproximaci√≥n a aquellas cuestiones jur√≠dicas que inciden de forma espec√≠fica en el deporte femenino, haciendo un especial hincapi√© en ciertas relaciones que pueden nacer entre la pr√°ctica deportiva femenina y el Derecho penal. En un primer lugar, se parte de una contextualizaci√≥n de la posici√≥n de la mujer, su evoluci√≥n desde el apartamiento total hacia el reconocimiento actual y, asimismo, se entrelaza esta sucesi√≥n de acontecimientos con la incidencia que ha tenido y puede tener a futuro el deporte en el recorrido hacia la igualdad de mujeres y hombres. Posteriormente se analiza de forma concreta la legislaci√≥n espa√Īola m√°s relevante en materia de g√©nero y aquella relativa a la prevenci√≥n de la violencia, el racismo, la xenofobia y la intolerancia en el deporte. Por √ļltimo, partiendo de ese punto, se estudian aquellas cuestiones que afectan de manera directa y espec√≠fica a las mujeres en el deporte, tales como la discriminaci√≥n por raz√≥n de embarazo de la mujer deportista, las singulares formas de dopaje en el deporte femenino y la controversia entre los conceptos de sexo biol√≥gico e identidad de g√©nero y sus consecuencias en el deporte

    How Does Reciprocity Affect Undergraduate Student Orientation towards Stakeholders?

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    5987Nowadays, students are more aware of the impact of companies on their stakeholders and the need for properly handling their expectations to operationalize corporate social responsibility. Nevertheless, little is known about how certain individual traits may relate to their stance on the issue. This exploratory research contributes to stakeholder theory by analysing the e ect of the individual’s decision-making process, including the consideration of their social preferences, on their orientation toward stakeholder management. Here, we draw upon a theoretical model for resource-allocation decision-making consisting of reciprocal and non-reciprocal components. Our data, from undergraduate students enrolled in di erent degrees, were collected through a questionnaire and two social within-subject experiments (ultimatum and dictator games). Thus, our results show that the presence of a reciprocal component when decisions are made is positively linked to an instrumental orientation toward stakeholders. In addition, a greater non-reciprocal component in the decision-making process corresponds to a more normative orientation.S

    Introduction to Special Issue ‚ÄúAdvances in Sustainability-Oriented Innovations‚ÄĚ

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    8836This Special Issue focuses on the study of Sustainability-Oriented Innovations (SOIs). Our purpose is to shed light on the SOIs literature regarding their determining factors, implications and new challenges for the future. In this editorial, we are delighted to present the three papers included in this Special Issue. Each of them tackles di erent issues related to SOIs having important academic and managerial implications. Two papers analyze the influence of SOIs on urban development and resource productivity, respectively, and the third studies SOIs determinants, in particular, cooperation networks. Moreover, two of the papers analyze SOIs considering territory (cities or countries) as their unit of analysis while the third focuses on firms. This denotes that SOIs’ actions are important whatever the level of analysis and as either a determinant or a consequence.S

    Analysis of reliable deployment of TDOA local positioning architectures

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    .Local Positioning Systems (LPS) are supposing an attractive research topic over the last few years. LPS are ad-hoc deployments of wireless sensor networks for particularly adapt to the environment characteristics in harsh environments. Among LPS, those based on temporal measurements stand out for their trade-off among accuracy, robustness and costs. But, regardless the LPS architecture considered, an optimization of the sensor distribution is required for achieving competitive results. Recent studies have shown that under optimized node distributions, time-based LPS cumulate the bigger error bounds due to synchronization errors. Consequently, asynchronous architectures such as Asynchronous Time Difference of Arrival (A-TDOA) have been recently proposed. However, the A-TDOA architecture supposes the concentration of the time measurement in a single clock of a coordinator sensor making this architecture less versatile. In this paper, we present an optimization methodology for overcoming the drawbacks of the A-TDOA architecture in nominal and failure conditions with regards to the synchronous TDOA. Results show that this optimization strategy allows the reduction of the uncertainties in the target location by 79% and 89.5% and the enhancement of the convergence properties by 86% and 33% of the A-TDOA architecture with regards to the TDOA synchronous architecture in two different application scenarios. In addition, maximum convergence points are more easily found in the A-TDOA in both configurations concluding the benefits of this architecture in LPS high-demanded applicationS

    What is the importance of sperm subpopulations?

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    .The study of sperm subpopulations spans three decades. The origin, meaning, and practical significance, however, are less clear. Current technology for assessing sperm morphology (CASA-Morph) and motility (CASA-Mot) has enabled the accurate evaluation of these features, and there are many options for data classification. Subpopulations could occur as a result of the stage of development of each spermatozoon in the subpopulation. Spermatogenesis might contribute to the production of these subpopulations. Insights from evolutionary biology and recent molecular research are indicative of the diversity among male gametes that could occur from unequal sharing of transcripts and other elements through cytoplasmic bridges between spermatids. Sperm cohorts exiting the gonads would contain different RNA and protein contents, affecting the spermatozoon physiology and associations with the surrounding environmental milieu. Subsequently, these differences could affect how spermatozoa interact with the environmental milieu (maturation, mixing with seminal plasma, and interacting with the environmental milieu, or female genital tract and female gamete). The emergence of sperm subpopulations as an outcome of evolution, related to the reproductive strategies of the species, genital tract structures, and copulatory and fertilization processes. This kind of approach in determining the importance of sperm subpopulations in fertilization capacity should have a practical impact for conducting reproductive technologies, inspiring and enabling new ways for the more efficient use of spermatozoa in the medical, animal breeding, and conservation fields. This manuscript is a contribution to the Special Issue in memory of Dr. Duane GarnerS

    Identification of Hindbrain Neural Substrates for Motor Initiation in the hatchling Xenopus laevis Tadpole

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    Animal survival profoundly depends on the ability to detect stimuli in the environment, process them and respond accordingly. In this respect, motor responses to a sensory stimulation evolved into a variety of coordinated movements, which involve the control of brain centres over spinal locomotor circuits. The hatchling Xenopus tadpole, even in its embryonic stage, is able to detect external sensory information and to swim away if the stimulus is considered noxious. To do so, the tadpole relies on well-known ascending sensory pathway, which carries the sensory information to the brain. When the stimulus is strong enough, descending interneurons are activated, leading to the excitation of spinal CPG neurons, which causes the undulatory movement of swimming. However, the activation of descending interneurons that marks the initiation of motor response appears after a long delay from the sensory stimulation. Furthermore, the long-latency response is variable in time, as observed in the slow-summating excitation measured in descending interneurons. These two features, i.e. long-latency and variability, cannot be explained by the firing time and pattern of the ascending sensory pathway of the Xenopus tadpole. Therefore, a novel neuronal population has been proposed to lie in the hindbrain of the tadpole, and being able to 'hold' the sensory information, thus accounting for the long and variable delay of swim initiation. In this work, the role of the hindbrain in the maintenance of the long and variable response to trunk skin stimulation is investigated in the Xenopustadpole at developmental stage 37/38. A multifaceted approach has been used to unravel the neuronal mechanisms underlying the delayed motor response, including behavioural experiments, electrophysiology analysis of fictive swimming, hindbrain extracellular recordings and imaging experiments. Two novel neuronal populations have been identified in the tadpole's hindbrain, which exhibit activation patterns compatible with the role of delaying the excitation of the spinal locomotor circuit. Future work on cellular properties and synaptic connections of these newly discovered populations might shed light on the mechanism of descending control active at embryonic stage. Identifying supraspinal neuronal populations in an embryonic organism could aid in understanding mechanisms of descending motor control in more complex vertebrates

    Balancing the urban stomach: public health, food selling and consumption in London, c. 1558-1640

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    Until recently, public health histories have been predominantly shaped by medical and scientific perspectives, to the neglect of their wider social, economic and political contexts. These medically-minded studies have tended to present broad, sweeping narratives of health policy's explicit successes or failures, often focusing on extraordinary periods of epidemic disease viewed from a national context. This approach is problematic, particularly in studies of public health practice prior to 1800. Before the rise of modern scientific medicine, public health policies were more often influenced by shared social, cultural, economic and religious values which favoured maintaining hierarchy, stability and concern for 'the common good'. These values have frequently been overlooked by modern researchers. This has yielded pessimistic assessments of contemporary sanitation, implying that local authorities did not care about or prioritise the health of populations. Overly medicalised perspectives have further restricted historians' investigation and use of source material, their interpretation of multifaceted and sometimes contested cultural practices such as fasting, and their examination of habitual - and not just extraordinary - health actions. These perspectives have encouraged a focus on reactive - rather than preventative - measures. This thesis contributes to a growing body of research that expands our restrictive understandings of pre-modern public health. It focuses on how public health practices were regulated, monitored and expanded in later Tudor and early Stuart London, with a particular focus on consumption and food-selling. Acknowledging the fundamental public health value of maintaining urban foodways, it investigates how contemporaries sought to manage consumption, food production waste, and vending practices in the early modern City's wards and parishes. It delineates the practical and political distinctions between food and medicine, broadly investigates the activities, reputations of and correlations between London's guild and itinerant food vendors and licensed and irregular medical practitioners, traces the directions in which different kinds of public health policy filtered up or down, and explores how policies were enacted at a national and local level. Finally, it compares and contrasts habitual and extraordinary public health regulations, with a particular focus on how perceptions of and actual food shortages, paired with the omnipresent threat of disease, impacted broader aspects of civic life

    Bioinformatic characterization of a triacylglycerol lipase produced by Aspergillus flavus isolated from the decaying seed of Cucumeropsis mannii

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    Lipases are enzymes of industrial importance responsible for the hydrolysis of ester bonds of triglycerides. A lipolytic fungus was isolated and subsequently identified based on the ITS sequence analysis as putative Aspergillus flavus with accession number LC424503. The gene coding for extracellular triacylglycerol lipase was isolated from Aspergillus flavus species, sequenced, and characterised using bioinformatics tools. An open reading frame of 420 amino acid sequence was obtained and designated as Aspergillus flavus lipase (AFL) sequence. Alignment of the amino acid sequence with other lipases revealed the presence GHSLG sequence which is the lipase consensus sequence Gly-X1-Ser-X2-Gly indicating that it a classical lipase. A catalytic active site lid domain composed of TYITDTIIDLS amino acids sequence was also revealed. This lid protects the active site, control the catalytic activity and substrate selectivity in lipases. The 3-Dimensional structural model shared 34.08% sequence identity with a lipase from Yarrowia lipolytica covering 272 amino acid residues of the template model. A search of the lipase engineering database using AFL sequence revealed that it belongs to the class GX-lipase, superfamily abH23 and homologous family abH23.02, molecular weight and isoelectric point values of 46.95‚ÄČKDa and 5.7, respectively. N-glycosylation sites were predicted at residues 164, 236 and 333, with potentials of 0.7250, 0.7037 and 0.7048, respectively. O-glycosylation sites were predicted at residues 355, 358, 360 and 366. A signal sequence of 37 amino acids was revealed at the N-terminal of the polypeptide. This is a short peptide sequence that marks a protein for transport across the cell membrane and indicates that AFL is an extracellular lipase. The findings on the structural and molecular properties of Aspergillus flavus lipase in this work will be crucial in future studies aiming at engineering the enzyme for biotechnology applications
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