Impuesto sobre Sucesiones y los residentes en otros países de la Unión Europea

El presente trabajo se ha centrado en analizar la regulación del Impuesto sobre Sucesiones y Donaciones en España, debiendo destacar como principal problema la residencia. En nuestro ordenamiento jurídico se podía apreciar la clara discriminación provocada entre los residentes y no residentes a la hora de tributar por el mencionado Impuesto, y es que, a los primeros se les permitía la aplicación de las normativas autonómicas suponiendo unas mayores bonificaciones comparadas con la normativa estatal. El referido problema fue tratado por el Tribunal de Justicia de la Unión Europea que impuso mediante su sentencia del 3 de septiembre de 2014 modificar la normativa española

Micro-Raman—a tool for the heavy mineral analysis of gold placer-type deposits (Pianu Valley, Romania)

In the current study, different heavy minerals typical of gold placer deposits were identified by means of micro-Raman spectroscopy, and their chemical composition analyzed and discussed (garnet, kyanite, staurolite, zircon, allanite, monazite, xenotime, rutile, anatase, cassiterite, titanite, barite). Even complex solid solution series, such as those of garnets, can be deciphered with the aid of systematic trends observed in Raman line frequencies. The vi mode in garnets will shift from high to low frequencies as a function of the ionic radius of the X2+ cation, from Mg2+, to Fe2+ and Mn2+, while the presence of Ca2+ will make the band to be shifted strongly to even lower wavenumbers. This approach has successfully been taken to differentiate between polymorph triplets such as kyanite-sillimanite-andalusite and rutile-anatase-brookite. Minerals under consideration with high contents of REE, U and Th are affected by intensive metamictization, particularly zircon and titanite. Raman peak features, such as shape, symmetry and intensity, respond to this radiation damage of the lattice and enable fine-tuning of these heavy minerals, such as in the case of fluorite (fetid fluorite). © 2020, MDPI AG. All rights reserved

The Effect of Mn Substitution on Natural Sphalerites by Means of Raman Spectroscopy: A Case Study of the Săcărâmb Au–Ag–Te Ore Deposit, Apuseni Mountains, Romania

Natural samples of sphalerites containing Mn in the range 0 ≤ x ≤ 0.25 apfu from the Săcărâmb Au–Ag–Te ore deposit, found in the Apuseni Mountains, Romania, were investigated using Raman spectroscopy to determine its capability to provide estimates of Mn content. Raman data for the natural Mn-rich sphalerite have not been published so far, with the largest concentration of Mn in sphalerites being from Romanian territory (i.e., 14.1 wt.%). The results are in good agreement with SEM-EDS data. In this study, three genetic types of sphalerites were identified: from ferroan Zn0.87Fe0.16∑=1.03S0.97 to manganoferroan Zn0.77Mn0.14Fe0.06∑=0.97S1.03, as well as mangan-rich Zn0.8Mn0.25∑=1.05S0.95 compositions. Sphalerites with a high content of Mn (up to 14.1 wt.%) were strongly connected to the presence of alabandite in the mineralized assemblages. The formation of several types of sphalerites in the Săcărâmb Au–Ag–Te ore deposit was caused by the succession of different types of hydrothermal fluids and the interaction between the fluids and the host materials (host rocks and earlier mineralized stages)

Spatial Distribution of Minor Elements in the Tazlău River Sediments: Source Identification and Evaluation of Ecological Risk

Minor elements received more attention in recent years due to their contamination susceptibility and environmental impact. Surface sediment samples were collected from 29 sites and total contents of eight minor elements (Cr, Co, Ni, Cu, Zn, As, Cd, and Pb) were investigated in order to determine the geostatistical distribution and to predict ecological implications. The relationship between metals and ecological implications was analyzed by using the geochemical normalization approach and ecological prediction indicators such as the enrichment factor (EF), the contamination degree (CD), the environmental toxicity quotient (ETQ), and the health risk assessment. Based on the studied toxic metals, it was observed that the most toxic element in Tazlău River sediments is Cr. The assessment results of carcinogenic and non-carcinogenic risks via dermal contact indicate that the study area shows no human health risk. The correlation matrix and principal component analysis (PCA) provide an overview of the major sources, anthropogenic versus geogenic, where Cr and Cd mainly originate from anthropogenic sources, while Pb is derived from a geogenic source. The approaches used in this study will provide a baseline regarding the accumulation of minor elements in the sediment and will be useful for other studies to easily identify the major contaminates and to estimate the health human risk

Mortality Trends by Causes of Death and Healthcare during a Period of Global Uncertainty (1990–2017)

In this study we aim to highlight the spatial differences, intensity and frequency of causes of death associated with a range of diseases and the implications of the socio-economic impact on healthcare worldwide between 1990 and 2017: (1) Background: At the same time, an attempt was made to find regional spatial patterns that may be typical for a given geographical area, based on the assumption that global health care is in a permanent state of uncertainty as developed countries have a different morbidity profile than emerging or developing countries. (2) Methods: Using information provided by Global Burden of Disease Collaborative Network, Our World in Data and the World Bank, a multidimensional analysis was carried out, comprising four types of statistical models: grouping analysis, principal component analysis (PCA) Bravais–Pearson linear correlation and multivariate regression. (3) Results: The results confirm the hypothesis of significant correlations between the frequency of causes of death, quality of health care and quality of public health infrastructure, validated by incidence with socio-economic indicators. The study contributes to the literature by analysing trends in the spatial distribution of causes of death worldwide, detecting regional differentiations and testing how socio-economic factors may limit the incidence of morbidity

LIMULUS - PAST, PRESENT AND FUTURE

Related rather to spider and scorpion, these blue-blooded, forgotten by time, Horseshoe crab own some of the most interesting secrets. This shellfish has survived on Earth for millions of years 562/450, without suffering major changes. Today, unfortunately, the problem faced extinction horseshoe crab. Measures should be taken for conservation of this species and for maintaining ecological balance, but also because of the importance of this species: the blood of this arthropod finds applications in medicine

The Effect of Mn Substitution on Natural Sphalerites by Means of Raman Spectroscopy: A Case Study of the Săcărâmb Au–Ag–Te Ore Deposit, Apuseni Mountains, Romania

Natural samples of sphalerites containing Mn in the range 0 ≤ x ≤ 0.25 apfu from the Săcărâmb Au–Ag–Te ore deposit, found in the Apuseni Mountains, Romania, were investigated using Raman spectroscopy to determine its capability to provide estimates of Mn content. Raman data for the natural Mn-rich sphalerite have not been published so far, with the largest concentration of Mn in sphalerites being from Romanian territory (i.e., 14.1 wt.%). The results are in good agreement with SEM-EDS data. In this study, three genetic types of sphalerites were identified: from ferroan Zn0.87Fe0.16∑=1.03S0.97 to manganoferroan Zn0.77Mn0.14Fe0.06∑=0.97S1.03, as well as mangan-rich Zn0.8Mn0.25∑=1.05S0.95 compositions. Sphalerites with a high content of Mn (up to 14.1 wt.%) were strongly connected to the presence of alabandite in the mineralized assemblages. The formation of several types of sphalerites in the Săcărâmb Au–Ag–Te ore deposit was caused by the succession of different types of hydrothermal fluids and the interaction between the fluids and the host materials (host rocks and earlier mineralized stages)

REQUIREMENTS ON CLINICAL TRIALS FOR VETERINARY PHARMACEUTICAL PRODUCTS FOR FISH

Veterinary pharmaceutical products intended for use in fish should comply with all usual requirements regarding approval for marketing, according to the Order of the President of the National Sanitary Veterinary Agency and for Food Safety No.187/2007, with subsequent amendments and additions. According to the legislation the technical file should containe documentation of quality, safety of animals, consumer, user and environment and demonstration of efficacy and tolerance in the target species. This paper provides the important information on requirements for demonstration on efficacy of pharmaceutical products indended for use in fish. The principal aim of the efficacy data is to prove the therapeutic value of pharmaceutical products and to establish an optimal dose and period of dose administration. In efficacity clinical trial is needed, also, to take into account, the various conditions such as climatic aspects, disease situation, water temperature and salinity, because these may influence the outcome and veracity of the studies

New Mineral Occurrences in Massive Sulfide Deposits from Mănăilă, Eastern Carpathians, Romania

The massive sulfide deposits (VMS) from Mănăilă are associated with the metamorphic formations of the Tulgheș Lithogroup from the Bucovinian Nappes of the Crystalline-Mesozoic Zone in the Eastern Carpathians, Romania. The following types of ore were identified: pyrite-polymetallic, pyrite copper, compact and precompact copper, and quartz-precompact copper. The polymetallic mineralization consists of pyrite, chalcopyrite, sphalerite, galena, and subordinately arsenopyrite and tennantite. The copper, especially the quartz-copper mineralizations, have a distinct mineralogical composition compared to the other metamorphosed mineralizations of the Tulgheș Lithogroup. These types of deposits from Mănăilă contain large amounts of bornite and chalcocite along with chalcopyrite. Tennantite is abundant and has up to a 3.57 wt.% of bismuth. Wittichenite was identified for the first time in the metamorphic mineralizations and mawsonite was identified as the first occurrence in Romania. An unnamed mineral with the formula: Cu,Fe11Pb,AgS7 was also identified, belonging to the sulfides group. The compact and precompact pyrite-rich ores, located in sericite ± quartzite schists and covered by rhyolitic metatuffs, are of hydrothermal-sedimentary type metamorphosed in the greenschist facies. The source of the quartz-copper mineralization would be the retromorphic or metasomatic hydrothermal solutions that circulated through major fractures

Hydrothermal Sphalerites from Ore Deposits of Baia Mare Area

Sphalerite is an abundant mineral in the hydrothermal deposits from the Baia Mare and Oaș areas (northwestern Romania). Sphalerite samples were analyzed with an electron probe microanalyzer and Raman spectroscopy. The obtained results indicated different amounts of Fe in the various deposits from the Baia Mare and Oaș areas. The sphalerites from Baia Sprie, Cavnic, Iba, Turț Penigher, and Breiner have a low Fe wt.% content. High Fe wt.% contents are at Herja and partly at Ghezuri and Nistru (copper stage) where sphalerite is associated with pyrrhotite. The correlation between iron and zinc from sphalerites is strongly negative. The negative correlation shows that iron is the main element that replaces zinc in the sphalerite structure. The manganese content of sphalerites in the Baia Mare and Oaș area is up to 0.84 wt.%. The cadmium content is quite uniform in the Baia Mare and Oaș area with contents ranging from 0.01 to 0.72 wt.%. The Fe content of sphalerites is an important indicator of the physico-chemical conditions of deposit formation because it is a function of temperature, pressure, and sulfur fugacity