Towards an [Unlawful] Modernized EU VAT Rate Policy

In late 2015, the European Commission announced a monumental U-turn on Value Added Tax rates policy. After decades of advocating the benefits of harmonization of VAT rates across the EU Member States, and after many failed legislative attempts at achieving it, the Commission declared its intention to do the opposite, namely to disharmonize VAT rates across Europe. The announcement was followed by a VAT Action Plan, and a public consultation on the reform of VAT rates, which, under the guise of modernization and consistency with the destination principle, presented two options for reform, both of which would give Member States further freedom and flexibility in the application of reduced rates. Against this background, the aim of this article is not to restate the benefits of VAT rate harmonization, but to assess whether the EU has legislative competence to approve disharmonizing VAT legislation. The article concludes that Article 113 TFEU could not be used as a legal basis for a Directive aimed at disharmonizing VAT rates, and that any such Directive, would lack legal basis and, consequently, be unlawful under the EU constitutional principle of conferral of powers

Seamless data-range change using punctured convolutional codes for time-varying signal-to-noise ratios

In a time-varying signal-to-noise ration (SNR) environment, symbol rate is often changed to maximize data return. However, the symbol-rate change has some undesirable effects, such as changing the transmission bandwidth and perhaps causing the receiver symbol loop to lose lock temporarily, thus losing some data. In this article, we are proposing an alternate way of varying the data rate without changing the symbol rate and, therefore, the transmission bandwidth. The data rate change is achieved in a seamless fashion by puncturing the convolutionally encoded symbol stream to adapt to the changing SNR environment. We have also derived an exact expression to enumerate the number of distinct puncturing patterns. To demonstrate this seamless rate change capability, we searched for good puncturing patterns for the Galileo (14,1/4) convolutional code and changed the data rates by using the punctured codes to match the Galileo SNR profile of November 9, 1997. We show that this scheme reduces the symbol-rate changes from nine to two and provides a comparable data return in a day and a higher symbol SNR during most of the day

Between Work and Family: Multiple Role Strategies of Career Women in Sultan Agung Islamic University

Career women have their own challenges to manage interests between work and family. However, not all career women are able to answer the demands to execute these two interests optimally. This paper aims to see what is behind the dual role of career women at Sultan Agung Islamic University and how they negotiate these two interests. This study is an empirical study using a gender approach. This paper finds that the dominant factors that place them in a dual role are economics and self-existence. Therefore, the negotiation process by establishing communication and cooperation in the household is the main thing. This strategy has an important impact on how the power of mutual trust and an attitude of responsibility is built in husband and wife relationships. In this position, the dual role chosen by career women does not further corner her position as a woman, but instead strengthens her position as the key holder of harmonious and stable relationships in the household

Applying wrapper-based variable selection techniques to predict MFIs profitability: evidence from Peru

In this paper, we analyse the main factors explaining the profitability (ROA) of Microfinance Institutions (MFIs) in Peru from 2011 to 2107. We apply three wrapper techniques to asample of 168 Peruvians MFIs and 69 attributes obtained from MIX Market database. After running the algorithms M5', knearest neighbours (KNN) and Random Forest, we find that the M5' algorithm provides the best fit for predicting ROA. Particularly, the key variable of the regression tree is the percentage of expenses over assets and, depending on its value, it is followed by net income after taxes and before donations, or profit margins.En este trabajo, analizamos los principales factores que explican la rentabilidad (ROA) de las Instituciones de Microfinanzas (IMF) en Perú desde 2011 hasta 2107. Aplicamos tres técnicas de envoltura a una muestra de 168 IMF peruanas y 69 atributos obtenidos de la base de datos MIX Market. Después de ejecutar los algoritmos M5', vecinos knearest (KNN) y Random Forest, encontramos que el algoritmo M5' proporciona el mejor ajuste para predecir el ROA. En particular, la variable clave del árbol de regresión es el porcentaje de gastos sobre activos y, dependiendo de su valor, le sigue la utilidad neta después de impuestos y antes de donaciones o márgenes de utilidad

Surfactant coated carbon nanotubes for the liquid-liquid extraction of phthalates and other migrants in virgin olive oils

II Encuentro sobre nanociencia y nanotecnología de investigadores y tecnólogos de la Universidad de Córdoba. NANOUC

Improving Mathematical Problem-solving Ability and Self-confidence of High School Students Through Contextual Learning Model

The purposes of this study are: (1) to know if students' mathematical problem-solving ability taught by contextual learning model is higher than students taught by expository learning, (2) to know if students' self-confidence taught by contextual learning model is higher than students taught by expository learning, (3) to know if there is interaction between learning model and students' early mathematical ability to improve students' mathematical problem-solving ability, (4) to know if there is interaction between learning model and students' early mathematical to improve students' self-confidence. This study is a quasi-experimental research. The population in this study consists of 180 students in grade VIII SMP Muhammadiyah 11 Pangkalan Brandan. Two classes (60 students) are taken as sample. Data were analyzed by two way Anova. The results of this study indicate that (1) students' capability of solving mathematical problems taught with contextual learning model is higher than students taught by expository, (2) students' self-confidence taught by contextual learning model is higher than students taught by expository, (3) there is interaction between learning model and students' early mathematical ability to improve students' mathematical problem-solving ability, (4) there is interaction between learning model and students' early mathematical to improve students' self-confidence

Modelo de gestión de la seguridad de eventos singulares en Andalucía y Extremadura

Universidad de Sevilla. Grado en Ciencia y Tecnología de Edificació

Sorta Situ, Renaturalización y Una Salud: Tres conceptos de urgente integración en la conservación en México

La crisis de la pérdida de biodiversidad por el impacto de las actividades humanas ha afectado el funcionamiento de los ecosistemas y los servicios ecosistémicos, así mismo se ha incrementado la carencia de espacios silvestres. Debido al impacto humano globalizado, se deben estructurar y planear estrategias de conservación bajo otras perspectivas. En este ensayo se describen los conceptos Sorta situ, Renaturalización y Una Salud y se hace una reflexión para su aplicación en la problemática de conservación de especies, espacios silvestres y servicios ecosistémicos en México.The crisis of the loss of biodiversity due to the impact of human activities has affected the functioning of ecosystems and the ecosystem services obtained, as well as the lack of wilderness areas. Due to the globalized human impact, conservation strategies must be structured and planned from other perspectives. In this essay the concepts Sorta situ, Rewilding and One Health are described, and a reflection is made for their application in the problem of conservation of species, wilderness areas and ecosystem services in Mexico

Proton Exchange Membrane Fuel Cells (PEMFCs): Advances and Challenges

The study of the electrochemical catalyst conversion of renewable electricity and carbon oxides into chemical fuels attracts a great deal of attention by different researchers. The main role of this process is in mitigating the worldwide energy crisis through a closed technological carbon cycle, where chemical fuels, such as hydrogen, are stored and reconverted to electricity via electrochemical reaction processes in fuel cells. The scientific community focuses its efforts on the development of high-performance polymeric membranes together with nanomaterials with high catalytic activity and stability in order to reduce the platinum group metal applied as a cathode to build stacks of proton exchange membrane fuel cells (PEMFCs) to work at low and moderate temperatures. The design of new conductive membranes and nanoparticles (NPs) whose morphology directly affects their catalytic properties is of utmost importance. Nanoparticle morphologies, like cubes, octahedrons, icosahedrons, bipyramids, plates, and polyhedrons, among others, are widely studied for catalysis applications. The recent progress around the high catalytic activity has focused on the stabilizing agents and their potential impact on nanomaterial synthesis to induce changes in the morphology of NPs

Minimally invasive blood sampling method for genetic studies on Gopherus tortoises

Método de extracción de sangre mínimamente invasivo para estudios genéticos en tortugas terrestres del género Gopherus La obtención de muestras de tejido de buena calidad es la primera dificultad en cualquier estudio molecular. Esto es especialmente cierto en los estudios de manejo y conservación de la fauna silvestre. En el caso de las tortugas terrestres, la fuente más habitual de ADN son las muestras de sangre obtenidas principalmente de las venas braquial y yugular por contención química, o de individuos conscientes mediante métodos de manipulación y sujeción que pueden causar estrés en el animal. Se requiere una cantidad mínima de sangre para los ensayos del PCR. A continuación, presentamos una técnica mínimamente invasiva que ha resultado eficaz para extraer pequeñas cantidades de sangre apropiadas para realizar análisis genéticos. Además, las muestras obtenidas producen una amplificación de ADN mejor que otras fuentes celulares, como las células epiteliales cloacales. Después de dos años de aplicación en tortugas terrestres silvestres, esta técnica ha demostrado ser inofensiva. Sugerimos que el muestreo de pequeñas cantidades de sangre con esta técnica podría ser útil para otro tipo de análisis, como el seguimiento fisiológico y médico.Obtaining good quality tissue samples is the first hurdle in any molecular study. This is especially true for studies involving management and conservation of wild fauna. In the case of tortoises, the most common sources of DNA are blood samples. However, only a minimal amount of blood is required for PCR assays. Samples are obtained mainly from the brachial and jugular vein after restraining the animal chemically; or from conscious individuals by severe handling methods and clamping. Herein, we present a minimally invasive technique that has proven effective for extracting small quantities of blood, suitable for genetic analyses. Furthermore, the samples obtained yielded better DNA amplification than other cell sources, such as cloacal epithelium cells. After two years of use on wild tortoises, this technique has shown to be harmless. We suggest that sampling a small amount of blood could also be useful for other types of analyses, such as physiologic and medical monitoring.Método de extracción de sangre mínimamente invasivo para estudios genéticos en tortugas terrestres del género Gopherus La obtención de muestras de tejido de buena calidad es la primera dificultad en cualquier estudio molecular. Esto es especialmente cierto en los estudios de manejo y conservación de la fauna silvestre. En el caso de las tortugas terrestres, la fuente más habitual de ADN son las muestras de sangre obtenidas principalmente de las venas braquial y yugular por contención química, o de individuos conscientes mediante métodos de manipulación y sujeción que pueden causar estrés en el animal. Se requiere una cantidad mínima de sangre para los ensayos del PCR. A continuación, presentamos una técnica mínimamente invasiva que ha resultado eficaz para extraer pequeñas cantidades de sangre apropiadas para realizar análisis genéticos. Además, las muestras obtenidas producen una amplificación de ADN mejor que otras fuentes celulares, como las células epiteliales cloacales. Después de dos años de aplicación en tortugas terrestres silvestres, esta técnica ha demostrado ser inofensiva. Sugerimos que el muestreo de pequeñas cantidades de sangre con esta técnica podría ser útil para otro tipo de análisis, como el seguimiento fisiológico y médico