The personal income tax applied in the member states of European Union. The case of Spain.

In the Communication on "Tax policy in the European Union - Priorities for the years ahead" (COM/2001/260 of 23 May 2001), the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' direct tax systems. For tax policy, the Communication established, as a main priority, the need to address the concerns of individuals and businesses operating within the Internal Market by focusing on the elimination of tax obstacles to all forms of cross-border economic activity, in addition to continuing the fight against harmful tax competition. This approach was confirmed in the Communication "The contribution of taxation and customs policies to the Lisbon strategy" (COM/2005/532 of 25 October 2005) (European Commission, 2006). The Spanish Law No 35/2006, 28 th November of Personal Income Tax, reformed that tax. The long-term capital gains will be taxed at 18% (before 15%) ;the tax scale will be comprised of only 3 or 4 brackets (before 5) and the top marginal rate (before 45%) will be reduced; and some tax credits and allowances (acquisition of permanent home and contributions to pension funds for example) were readjusted in order to make them more accessible to low-income earners. The present paper makes a brief approach to the harmonisation in the European Union, explains the reform of the Spanish Personal Income Tax, introduces new figures and formulas never seen before at book of taxes, analyses the concept of the Spanish Personal Income Tax, studies the elements of this tax as the beneficiary, taxable person, territoriality, basis of assessment, exemptions, explains the basic mechanism of the tax, deductions, the taxable base, the tax rates, collections and examples. This paper is the result of three researches that the authors are carrying out at The Institute for Fiscal Studies, Ministry of Economy and Finance, University of CEU San Pablo, Madrid and University of Oviedo Spain from 2006 to 2008

Las conflictivas relaciones entre los Corregidores militares y los Capitanes Generales de la Costa de Andalucía y de la Costa de Granada en el siglo XVIII

Las discordias entre las principales autoridades que manejaban el destino de la Administración territorial fueron una constante en el transcurso del siglo XVIII. La falta de entendimiento y colaboración entre las instancias civiles y militares mostraban las dificultades de convivencia de los responsables del ejercicio de gobierno común. Los litigios entre los gobernadores y los capitanes generales en Andalucía tuvieron variados orígenes y discurrieron en parcelas tanto profesionales como personales. La ambición de poder y las posibilidades de alcanzar mayor prestigio entre los de su clase impulsaron ciertos comportamientos de prepotencia social y política.The discords between the main authorities handled the destination of the territorial Administration were a constant along the century XVIII. The fault of understanding and collaboration between the civil and military instances showed the difficulties of agreement of the managers of the exercise of common government. The litigious between the governors and the general captains in Andalucia had varied origins and produced in plots so much professional and personal. The ambition of power and the possibilities to achieve main prestige between the ones of his kind caused some behaviors of social and political despotism

A model for continuous monitoring of patients with major depression in short and long term periods

The final publication is available at IOS Press through http://dx.doi.org/10.3233/THC-161289BACKGROUND AND OBJECTIVE: Major depressive disorder causes more human suffering than any other disease affecting humankind. It has a high prevalence and it is predicted that it will be among the three leading causes of disease burden by 2030. The prevalence of depression, all of its social and personal costs, and its recurrent characteristics, put heavy constraints on the ability of the public healthcare system to provide sufficient support for patients with depression. In this research, a model for continuous monitoring and tracking of depression in both short-term and long-term periods is presented. This model is based on a new qualitative reasoning approach. METHOD: This paper describes the patient assessment unit of a major depression monitoring system that has three modules: a patient progress module, based on a qualitative reasoning model; an analysis module, based on expert knowledge and a rules-based system; and the communication module. These modules base their reasoning mainly on data of the patient's mood and life events that are obtained from the patient's responses to specific questionnaires (PHQ-9, M.I.N.I. and Brugha). The patient assessment unit provides synthetic and useful information for both patients and physicians, keeps them informed of the progress of patients, and alerts them in the case of necessity. RESULTS: A set of hypothetical patients has been defined based on clinically possible cases in order to perform a complete scenario evaluation. The results that have been verified by psychiatrists suggest the utility of the platform. CONCLUSION: The proposed major depression monitoring system takes advantage of current technologies and facilitates more frequent follow-up of the progress of patients during their home stay after being diagnosed with depression by a psychiatrist.Peer ReviewedPostprint (author's final draft

Ethnomathematics: A Political tool for Latin America

We analyze how the political dimension of ethnomathematics can be an effective tool for eurocentrism. Our thesis is that ethnomathematics is a useful tool for defending the mathematical knowledge of the communities in Latin America that are facing globalization, the specialization of the sciences, colonization, official histories, and the existence of a single truth, and can be used to develop a more inclusive, pertinent, and meaningful mathematics education. To support this thesis, we present three experiences where ethnomathematics played a main role in creating awareness of and revaluing this knowledge. In addition we present a work proposal to be used in the classroom that shows how to go from using ethnomathematics like a motivating element to an element of cultural valorization. We conclude by showing how ethnomathematics, and its political dimension in particular, contributes to the search for a better education, in line with the educational goals established by the Organization of Iberoamerican States (OEI)

Nuevos datos para el conocimiento de la terra sigillata itálica en Gades a raíz de los hallazgos de la c/Soledad

[ES]: En el siguiente trabajo presentamos un estudio ceramológico que tiene como fin acercarnos a la dinámica comercial en la que estuvo inserta Gades a los inicios de la época altoimperial. Utilizaremos para culminar este objetivo la terra sigillata itálica hallada en unas de las intervenciones más recientes en el entramado urbano gaditano, la C/Soledad. [EN]: In this paper we present a pottery study with the objetive to show the commercial dynamics of Gades in the beginning of the high empire. We use for this study the Italic terra sigillata found in a modern excavation made in Cádiz, in Soledad Street.Peer Reviewe

A new species of Oiovelia from Colombia, with notes for other three species of South American Veliinae (Heteroptera: Gerromorpha: Veliidae)

The new species Oiovelia shepardi is described based on macropterous specimens from the departments of La Guajira and Antioquia in northwestern Colombia, and is compared to its presumed closest relative. The female of Paravelia cunhai Rodrigues & Moreira, 2016 and the male of P. polhemusi Rodrigues, Moreira, Nieser, Chen & Melo, 2014 are described for the first time. The specimens of the two species of Paravelia Breddin were collected in waters inside caves in the State of Pará, northern Brazil. Further, the micropterous form of Steinovelia vinnula (Drake, 1951) is described, compared with S. virgata (White, 1879), and new distributional records are provided. Illustrations and a geographic distribution map of all species treated here are presented

Análisis de vulnerabilidad territorial por inundación en el Municipio de Chía, Cundinamarca

Trabajo de InvestigaciónLas inundaciones se convierten en catástrofes cada vez con mayor frecuencia, aún en países desarrollados. En Colombia, cada año, como en las recientes temporadas invernales de 2010 y 2011, se repite la destrucción de vidas, viviendas, cosechas e infraestructura, con su secuela de miseria. Las inundaciones son procesos naturales en las planicies de grandes ríos. Su conversión en catástrofes resulta sobre todo de la acción humana, por una parte, debido al descontrol de las aguas producido por la deforestación y manejo inadecuado de cuencas y planos de inundación y, por otra, a causa de desequilibrios sociales y económicos, que obligan a la población deprimida a ocupar zonas de riesgo. Aunque hay una creciente influencia de cambios climáticos globales, que irán agravando la situación, estos no explican todos los procesos recientes.PregradoIngeniero Civi