Financiación eclesial: situación actual y perspectivas de futuro

A través del repaso de las principales normas pactadas con la Iglesia y unilaterales del Estado, este trabajo presenta la situación actual de la financiación de las entidades de la Iglesia católica en España. Particular atención merece la evolución de la asignación tributaria fijada en la Ley de Presupuestos Generales del Estado desde 1988. Este sistema de asignación tributaria ha sido sustituido en el año 2007 por uno nuevo que no dependerá cada año de la dotación presupuestaria del Estado sino exclusivamente de la voluntad de los ciudadanos al presentar la declaración del Impuesto sobre la Renta de las personas Físicas (en un porcentaje del 0,7%). En el artículo se estudia también el mecanismo de distribución de los fondos obtenidos con la asignación tributaria mediante el Fondo Común Interdiocesano. Finalmente, se explica el concepto de financiación y se apuntan sugerencias para el futuro. ------ Through the revision of the principal norms agreed with the Church and the unilateral principal norms of the State, this paper presents the actual situation of the financing of the Catholic Church entities in Spain. The evolution of the tax allowance established in the Spanish National Budget Law since 1988 deserves a particular attention. This tax allowance system has been substituted in 2007 by a new one which will not depend every year of the budget strenght of the State but exclusively of the will of the citizens while presenting the Tax declaration about the income of the physical person (in a percentage of 0,7%). The article also studies the mechanism of the distribution of the funds obtained with the tax allowance through the Interdiocesan Common Fund. Finally, the concept of financing is explained and suggestions for the future are pointed out

The influence of wind direction on the capture of the wood warbler (Phylloscopus sibilatrix), an uncommon migratory species in the western Mediterranean

The wood warbler (Phylloscopus sibilatrix) is a migratory species in the western Mediterranean wintering in the Gulf of Guinea region, West Africa. In autumn and spring, this species, along with the populations breeding in Ireland and Britain, uses the Italian peninsula as its main axis of migration. From the data of captured birds at several ringing stations in the western Mediterranean (Balearic Islands and coastal Iberian Peninsula), we analyzed capture rates of the species during spring migration from 1993 to 2007. Based on the selection of days with a significant number of captures and those without captures, we analyzed the effect of wind direction over the western Mediterranean to determine a relationship between winds and the number of captures. From a total of 663 wood warblers captured between 1993 and 2007, a total of 31 days have been selected as significant days with a high number of captures, and 31 days have been selected as no-capture days. On days of maximum captures, winds coming from an easterly direction, i.e. Algeria and Tunisia, were dominant, indicating days with a clear eastern component. Contrary to expected results, captures were also made on days when the wind direction was predominantly from a northerly direction. Analysis of the origin of the winds in north eastern Spain (western Mediterranean) revealed that the majority of northerly winds originated from Africa and not from Europe as is usual for this region. Days or periods selected as no-capture days were characterized by winds coming from a northerly (European origin) or westerly direction

La economía de las diócesis españolas: un estudio empírico

Tras exponer con una visión general las fuentes de financiación según el tipo de entidad y analizar de forma específica las diferentes modalidades de financiación de las instituciones religiosas, en este trabajo se realiza por primera vez un estudio de la situación económico financiera de las diócesis españolas en su conjunto para los años 2007, 2008 y 2009. El estudio empírico se centra en el análisis del grado de dependencia de los distintos recursos financieros atendiendo a su procedencia y al tamaño de las diócesis, así como del destino de los mismos.In light of a general overview of funding streams according to source-type and an analysis of the specific means by which religious institutions are financed, this paper explores the economic situation of dioceses in Spain in the years 2007, 2008 and 2009. The focus of this empirical study is on examining the level of dependence on different financial resources based on their origin and the size of the diocese, as well as the use to which such funding is put

Signatures of a two-dimensional ferromagnetic electron gas at the La_(0.7)Sr_(0.3)MnO_(3)/SrTiO_(3) interface arising from orbital reconstruction

The magnetoresistance of La0.7Sr0.3MnO3/SrTiO3La0.7Sr0.3MnO3/SrTiO3 superlattices with magnetic field rotating out-of-plane shows unexpected peaks for in-plane fields. Resistivity calculations with spin–orbit coupling reveal that orbital reconstruction at the manganite interface leads to a 2D ferromagnetic electron gas coupled antiparallel to the manganite “bulk”. These orbital and magnetic reconstructions are supported by X-ray linear dichroism and ab initio calculations

Oxygen mobility in A_(2)Ti_(2y)Zr_(y)O_(7) (A: Y, Gd) ionic conductors

© Sociedad Española de Cerámica y Vidrio. Los autores del CINVESTAV-IPN agradecen a CONACYT el apoyo económico prestado para la realización de este trabajo (Proyecto 31198U). K. J. Moreno agradece al CINVESTAV-IPN el apoyo económico concedido para su estancia en la Universidad Complutense. Los autores de la Universidad Complutense agradecen el apoyo económico del MCYT (MAT 2001-3713-C04).Presentamos un estudio de la conductividad iónica en las series Y_(2)Ti_(2-y)Zr_(y)O_(7) y Gd_(2)Ti_(2-y)Zr_(y)O_(7) (0≤y≤2) obtenidas por síntesis mecanoquímica. Se presenta un estudio de la dinámica de iones oxígeno en estos materiales mediante la técnica de Espectroscopia de Admitancias. La variación con el contenido en Zr de la conductividad dc y de su energía de activación se interpreta en términos del aumento tanto del número de vacantes de oxígeno como del desorden en la estructura al aumentar el contenido en Zr.We report a study of ionic conductivity in the series Y_(2)Ti_(2-y)Zr_(y)O_(7) and Gd_(2)Ti_(2-y)Zr_(y)O_(7) (0≤y≤2) obtained by mechanochemical synthesis. We present a study of oxygen ion dynamics in these materials by Impedance Spectroscopy. The change in dc conductivity and activation energy with Zr content is interpreted in terms of the increase in the number of oxygen vacancies and of structural disorder when increasing Zr content.Depto. de Estructura de la Materia, Física Térmica y ElectrónicaFac. de Ciencias FísicasTRUECONACYTCINVESTAV-IPNMCYTpu

Control of magnetic anisotropy by orbital hybridization in (La0.67Sr0.33MnO3)n/(SrTiO3)n superlattice

The asymmetry of chemical nature at the hetero-structural interface offers an unique opportunity to design desirable electronic structure by controlling charge transfer and orbital hybridization across the interface. However, the control of hetero-interface remains a daunting task. Here, we report the modulation of interfacial coupling of (La0.67Sr0.33MnO3)n/(SrTiO3)n superlattices by manipulating the periodic thickness with n unit cells of SrTiO3 and n unit cells La0.67Sr0.33MnO3. The easy axis of magnetic anisotropy rotates from in-plane (n = 10) to out-of-plane (n = 2) orientation at 150 K. Transmission electron microscopy reveals enlarged tetragonal ratio > 1 with breaking of volume conservation around the (La0.67Sr0.33MnO3)n/(SrTiO3)n interface, and electronic charge transfer from Mn to Ti 3d orbitals across the interface. Orbital hybridization accompanying the charge transfer results in preferred occupancy of 3d3z2-r2 orbital at the interface, which induces a stronger electronic hopping integral along the out-of-plane direction and corresponding out-of-plane magnetic easy axis for n = 2. We demonstrate that interfacial orbital hybridization in superlattices of strongly correlated oxides may be a promising approach to tailor electronic and magnetic properties in device applications

Importancia del control glucémico posprandial en el paciente con diabetes mellitus tipo 2

La hiperglucemia postprandial es frecuente en personas con diabetes mellitus, incluso cuando el control metabólico general parece adecuado, según los niveles de hemoglobina glucosilada. Estudios han demostrado la relación entre los valores de glucemia postprandial y enfermedad cardiovascular, independientemente de los valores de glucemia plasmática en ayunas. La diabetes mellitus tipo 2 es una patología progresiva y las fluctuaciones postprandiales de la glucemia parecen desempeñar un papel significativo en sus complicaciones vasculares. Las diferentes Guías de Práctica Clínica hacen énfasis en la individualización de la propuesta terapéutica y enfatizan la necesidad de sacar al paciente rápidamente del estado de hiperglucemia, combinando precozmente cambios del estilo de vida con farmacoterapia, en una progresión rápida a doble y triple terapia no insulínica o instalación temprana de insulinoterapia, combinada con otros fármacos. Un enfoque racional basado en la fisiopatología de la enfermedad ha permitido un notable desarrollo de la oferta fármaco-terapéutica. Es importante analizar las opciones de intervención terapéutica sobre la hiperglucemia postprandial, dadas las experiencias negativas relacionadas con la optimización del control y las dudas sobre la seguridad de los medicamentos. Analizadas todas las alternativas para el control de la glucemia postprandial, en el momento actual las intervenciones más eficaces serían los incretinomiméticos (GLP1ag y DPP-4I) con mayores beneficios sobre la GPP, la HbA1c y el peso. El objetivo general para los pacientes con DMT2 es una HbA1c ≤ 7%, con el fin de disminuir el riesgo de complicaciones, pero es razonable individualizar el tratamiento, balanceando riesgos, beneficios y costos de la terapéutica planteada

Selective reduction of layers at low temperature in artificial superlattice thin films

Reduction and oxidation in transition-metal oxides are keys to develop technologies related to energy and the environment. Here we report the selective topochemical reduction observed when artificial superlattices with transition-metal oxides are treated at a temperature below 300 °C with CaH2. [CaFeO2]m/[SrTiO3]n infinite-layer/perovskite artificial superlattice thin films were obtained by low-temperature reduction of [CaFeO2.5]m/[SrTiO3]n brownmillerite/perovskite artificial superlattice thin films. By the reduction only the CaFeO2.5 layers in the artificial superlattices were reduced to the CaFeO2 infinite layers whereas the SrTiO3 layers were unchanged. The observed low-temperature reduction behaviors strongly suggest that the oxygen ion diffusion in the artificial superlattices is confined within the two-dimensional brownmillerite layers. The reduced artificial superlattice could be reoxidized, and thus, the selective reduction and oxidation of the constituent layers in the perovskite-structure framework occur reversibly