Empresa: fiscalidad de sus relaciones internacionales

Con el mundo global actual, las empresas se relacionan con cualquier país o países. Las empresas demandan cada vez en mayor medida profesionales que conozcan acerca de la fiscalidad internacional. Este trabajo aborda desde la perspectiva de la empresa, que tributos se deben pagar, así como las maneras de conseguir evitarse pagarlos

A comprehensive spatial-temporal analysis of driving factors of human-caused wildfires in Spain using Geographically Weighted Logistic Regression

Over the last decades, authorities responsible on forest fire have encouraged research on fire triggering factors, recognizing this as a critical point to achieve a greater understanding of fire occurrence patterns and improve preventive measures. The key objectives of this study are to investigate and analyze spatial-temporal changes in the contribution of wildfire drivers in Spain, and provide deeper insights into the influence of fire features: cause, season and size. We explored several subsets of fire occurrence combining cause (negligence/accident and arson), season (summer-spring and winter-fall) and size (100 Ha). The analysis is carried out fitting Geographically Weighted Logistic Regression models in two separate time periods (1988–1992, soon after Spain joined the European Union; and 2006–2010, after several decades of forest management). Our results suggest that human factors are losing performance with climate factors taking over, which may be ultimately related to the success in recent prevention policies. In addition, we found strong differences in the performance of occurrence models across subsets, thus models based on long-term historical fire records might led to misleading conclusions. Overall, fire management should move towards differential prevention measurements and recommendations due to the observed variability in drivers’ behavior over time and space, paying special attention to winter fires.This work has been financed by the Ministerio de Economía y Competitividad; Marcos Rodrigues is a postdoctoral ‘Juan de la Cierva Formación’ research fellow (FJCI-2016-31090); Adrian Jiménez-Ruano is a granted FPU-PhD student (Ref. 13/06618)

Do climate teleconnections modulate wildfire-prone conditions over the Iberian Peninsula?

Climate teleconnections (CT) synchronize and influence weather features such as temperature, precipitation and, subsequently, drought and fuel moisture in many regions across the globe. CTs thus may be related to cycles in wildfire activity, and thereby help fire managers to anticipate fire-prone weather conditions as well as envisaging their future evolution. A wide number of CTs modulate weather in the Iberian Peninsula (IP), exerting different levels of influence at different spatial and seasonal scales on a wide range of weather factors. In this work, we investigated the link between the most relevant CT patterns in the IP and fire activity and danger, exploring different spatial and temporal scales of aggregation. We analyzed a period of 36 years (1980–2015) using historical records of fire events (>100 ha burned) and the Canadian Fire Weather Index (FWI). Cross-correlation analysis was performed on monthly time series of CTs and fire data. Results pointed towards the North Atlantic Oscillation (in the western half of the IP) and Mediterranean Oscillation Index (along the Mediterranean coast) as the key CTs boosting burned area (BA) and fire weather danger in the IP. Both CTs relate to the relative position of the Azorean anticlone, fostering hazardous fire weather conditions during their positive phases, i.e. low rainfall and warm temperature leading to low fuel moisture content. The Scandinavian pattern index also played an important role in the western half of the Peninsula, linked to a decrease in rainfall during its negative phases. Nonetheless, the association between the CTs and BA (up to 0.5 Pearson's R p < 0.05) was weaker than the observed between CTs and FWI (up to 0.75 Pearson's R p < 0.05).We would like to thank FCT (Fundação para a Ciência e a Tecnologia, Portugal) under project IMPECAF-PTDC/CTA-CLI/28902/2017, and project UIDB/50019/2020—IDL

La seguridad del paciente a través del análisis de Anatomía de Grey, temporada 6, capítulo 6. Vi lo que vi

La seguridad del paciente constituye un problema de Salud Pública por las repercusiones que tiene en el proceso asistencial y en las personas atendidas. La visualización del capítulo 'Vi lo que vi' de Anatomía de Grey permite valo‐ rar la importancia de un proceso de búsqueda de causas de un error y al mismo tiempo permite detectar situacio‐ nes cotidianas (estrés, organización, factores personales y ambientales) que aumentan la posibilidad de aparición de errores en el aula. Este proceso de búsqueda de situaciones permite al alumnado tomar conciencia de la importan‐ cia no sólo de los aspectos personales, sino de la multicausalidad del origen de los errores y la importancia de la pla‐ nificación sanitaria

Aerogels of 1D Coordination Polymers: From a Non-Porous Metal-Organic Crystal Structure to a Highly Porous Material

The processing of an originally non- porous 1D coordination polymer as monolithic gel, xerogel and aerogel is reported as an alternative method to obtain novel metal- organic porous materials, conceptually different to conventional crystalline porous coordination polymer ( PCPs) or metal- organic frameworks ( MOFs). Although the work herein reported is focused upon a particular kind of coordination polymer ([ M( mu - ox)( 4- apy) 2] n, M: Co( II), Ni( II)), the results are of interest in the field of porous materials and of MOFs, as the employed synthetic approach implies that any coordination polymer could be processable as a mesoporous material. The polymerization conditions were fixed to obtain stiff gels at the synthesis stage. Gels were dried at ambient pressure and at supercritical conditions to render well shaped monolithic xerogels and aerogels, respectively. The monolithic shape of the synthesis product is another remarkable result, as it does not require a post- processing or the use of additives or binders. The aerogels of the 1D coordination polymers are featured by exhibiting high pore volumes and diameters ranging in the mesoporous/ macroporous regions which endow to these materials the ability to deal with large- sized molecules. The aerogel monoliths present markedly low densities ( 0.082- 0.311 g center dot cm - 3), an aspect of interest for applications that persecute light materials.This work has been funded by Ministerio de Economia y Competitividad (MAT2013-46502-C2-1-P), Eusko Jaurlaritza/Gobierno Vasco (Grant IT477-10) and Universidad del Pais Vasco/Euskal Herriko Unibertsitatea (EHUA14/09, UFI 11/53, postdoctoral fellowship for Sonia Perez-Yanez). Technical and human support provided by SGIKer (UPV/EHU, MINECO, GV/EJ, ERDF, and ESF) is gratefully acknowledged

Determinantes de la actitud hacía la inmigración

Este trabajo analiza los factores determinantes de la actitud que los residentes de un país presentan hacia la inmigración y la evolución que dicha actitud ha experimentado en los últimos veinte años. Para ello se han utilizado las tres oleadas disponibles sobre National Identity de 1995, 2003 y 2013 que proporciona el International Social Survey Programme. Se halla que los individuos con estudios universitarios muestran una actitud más favorable a la inmigración. En cambio, aquellos individuos que se declaran más nacionalistas o tienen posturas en contra de la diversidad cultural exhiben actitudes en contra de los inmigrantes. Estar en paro no influye en tener una actitud más restrictiva hacia la inmigración pero, en cambio, sí afecta que la tasa de desempleo del país sea elevada. Especialmente interesante es el hecho de que, una vez controlados los factores económicos y culturales que la literatura señala como determinantes de la actitud de los nativos hacia la inmigración, dicha actitud tiene una evolución negativa a lo largo periodo considerado

Slot-Die Process of a Sol–Gel Photocatalytic Porous Coating for Large-Area Fabrication of Functional Architectural Glass

The slot-die process is an appealing technology for the fabrication of coatings on large-area substrates. However, its application on the production of photocatalytic coatings based on sol–gel formulations remains virtually unexplored. Thus, assessing the suitable formulation of the sol and operational parameters that allow one to yield high-efficacy photocatalyst coatings is a current challenge. This work aims to analyze the transferability of titania sol formulation optimized for dip-coating processes to slot-die technology. In this sense, firstly, the sol formulation is optimized by analyzing the influence of several types of surfactants on the microstructural features and photoactivity of TiO2 coatings’ growth on glass substrates. All formulations rendered a meaningful porosity and nanoscopic anatase crystallites (11–15 nm) with optical band gap values close to the expectation (3.25–3.31 eV). Accordingly, the performance of the photocatalytic dye degradation was closely related to the porosity and crystallite size led by each titania sol, and no meaningful differences were found between the results provided by the coatings developed by dip-coating and the slot-die method, which demonstrates the capability of the latter for its application on a large-scale fabrication of photocatalytic coatings.This research was funded by the Basque Government (IT1291-19), the Spanish Ministry of Science and Innovation (MICINN project: PID2019-108028GB-C21), and the European Union’s Horizon 2020 research and innovation program (grant agreement N° 792103 SOLWARIS)

Touristic and territorial dimension of the ‘ruta norte’ of the way of Saint James in the Basque Country: different ideas, valuations and proposals for management of a multifaceted phenomenon

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