3,973 research outputs found
Riqueza específica y patrones de distribución de equinodermos en el Atlántico Sudoccidental entre los 34 y 56°S
El objetivo de este estudio es recopilar y analizar la información histórica disponible sobre equinodermos en el Atlántico Sudoccidental, a fin de elaborar una síntesis del estado de conocimiento actual, identificar patrones de distribución geográfica de las comunidades de equinodermos y poner a prueba la validez del esquema zoogeográfico tradicionalmente establecido para el área de estudio. Este estudio se llevó a cabo en la Plataforma Continental Argentina entre los 34 y 56°S. Se efectuó una intensiva búsqueda de datos geo-referenciados sobre las especies de equinodermos, a fin de crear una base de datos histórica. Se utilizaron análisis multivariados para analizar cambios en la composición específica a través de gradientes latitudinales y batimétricos, así como también para reconocer y diferenciar las asociaciones de equinodermos en el área de estudio. Los resultados confirmaron la existencia de dos asociaciones faunísticas que responden al esquema zoogeográfico tradicionalmente establecido para el área de estudio, distinguiendo dos Provincias Biogeográficas: Argentina y Magallánica. La Provincia Argentina presentó cuarenta y seis especies ampliamente distribuidas. Ochenta y seis especies fueron registra- das en la Provincia Magallánica, un alto porcentaje de las mismas también se encontraron en aguas de la Antártida (25%), lo que sugiere una fuerte conexión entre la fauna de equinodermos entre esta provincia y la Región Antártica. La riqueza de especies entre los 34 y 56°S en el Océano Atlántico mostró un aumento significativo en referencia a la latitud, los valores más altos se registraron entre los 46 y 56°S. En vista del alto porcentaje de especies compartidas con la Antártida, considerada una región con una diversidad muy alta de equinodermos, el patrón de distribución de la riqueza de especies observado en el área de estudio podría responder a una dispersión de especies antárticas hacia aguas subantárticas.The aim of this study was to compile and analyse available historical information on echinoderms in the southwestern Atlantic Ocean in order to make a synthesis of present taxonomical knowledge, to identify patterns of geographical distribution of echinoderm assemblages and to test the validity of the current zoogeographic scheme for this group. This study was conducted on the Argentinean continental shelf, southwestern Atlantic Ocean (34-56°S). An intensive research on geo-referenced data was carried out to make a knowledge synthesis on echinoderm species and thus create a historical database. Multivariate analysis was used to analyse the faunal composition through latitudinal and bathymetric gradients as well as echinoderm associations. The results confirmed the existence of two faunal associations that correspond to the traditional zoogeographic scheme established for the Argentine Sea: the Argentinean and Magellan Provinces. The Argentinean Province had 46 widely distributed species. Of the 86 species recorded in the Magellan Province, a high percentage (25%) were also found in Antarctic waters, suggesting a strong connection between the echinoderm fauna of this province and the Antarctic Region. The species richness between 34 and 56°S in the Atlantic Ocean showed a significant increase in reference to latitude, with the highest values being recorded between 46 and 56°S. In view of the high percentage of shared species with Antarctica, considered a hot-spot region in terms of echinoderm diversity, the pattern of distribution of species richness observed in our study area could correspond to a dispersion of this species from Antarctic to sub-Antarctic regions.Fil: Souto, Valeria Soledad. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones Marinas y Costeras. Universidad Nacional de Mar del Plata. Facultad de Ciencias Exactas y Naturales. Instituto de Investigaciones Marinas y Costeras; ArgentinaFil: Escolar, Mariana. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Mar del Plata. Instituto de Investigaciones Marinas y Costeras. Subsede Instituto Nacional de Investigación y Desarrollo Pesquero; ArgentinaFil: Genzano, Gabriel Nestor. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones Marinas y Costeras. Universidad Nacional de Mar del Plata. Facultad de Ciencias Exactas y Naturales. Instituto de Investigaciones Marinas y Costeras; ArgentinaFil: Bremec, Claudia Silvia. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones Marinas y Costeras. Universidad Nacional de Mar del Plata. Facultad de Ciencias Exactas y Naturales. Instituto de Investigaciones Marinas y Costeras; Argentin
TRANSFER PRICE REGULATIONS BETWEEN THEORY AND PRACTICE
In the actual economical context, the transfer prices are a major preoccupation for both multinationals and fiscal authorities. Because nowadays almost 60% from the world wide commerce is represented by transactions between multinationals, the national fiscal authorities are very careful when taking into account the tax levels paid by these companies in each jurisdiction the scope being avoiding the artificial profit transfer though transactions between affiliated persons. National fiscal authorities are trying to make sure that companies are respecting in intra-group transactions the Arm’s Length Principle as defined by OECD. In this context, the multinationals have to prove that the transfer prices used in transactions are reflecting the market prices. From the taxpayer point of view the transfer prices are a major preoccupation for multinationals both for avoiding fiscal risks (double taxation risk) and for fiscal planning (in order to avoid a fiscal adjustment for prices used in transactions). In the present paper we will present the importance of establishing the transfer prices according to the pure competition principle, methods for establishing the transfer prices and the European Union tendencies regarding the transfer pricesArm’s length Principle, cross-border transactions, multinational companies, transfer prices.
Análisis de las posibles relaciones entre complejidad, sistemas complejos y medición
En El problema de una teoría general de la complejidad (2007), Maldonado plantea que hay dos
problemas fundamentales en el estudio de la complejidad: "a) el problema de la medición de la
complejidad y b) la elaboración de una teoría general de la complejidad" (Maldonado, 2007,
103), asimismo sostienen que el problema de la medición tiene tres aspectos. El primero de ellos
es la posibilidad de medición de cada sistema complejo, el segundo la medición de diversos
sistemas complejos y, el tercero, la posibilidad de la coexistencia de medidas entre las dos
primeras opciones.
Ahora bien, tras exponer un paneo general de los diferentes aportes acerca de las posiciones
sobre la medición y la complejidad, Maldonado sostiene que "Cabe conjeturar que la formulación
de una teoría general de la complejidad no es indiferente a la determinación de una medición de
la complejidad" (2007, 105-6). Frente a esta perspectiva, sin embargo, Rolando García considera
que no es posible obtener una tal teoría, sobre la que el propio Maldonado mantiene ciertos
resguardos teóricos. Más aun, desde su perspectiva y práctica de investigación más directamente
relacionada con la ecología y las ciencias sociales, García considera que el mayor servicio que
pueden ofrecer las "estimaciones cuantitativas" es el de un "valor indicativo del comportamiento
de un sector bajo condiciones especificadas" (García, 2006: 135) lo cual no tiene el valor de una
medida del sistema porque no puede, según él lo entiende, darse cuenta de esta manera, del
componente diacrónico y sincrónico necesario para el análisis general de un sistema complejo,
puesto que los resultados cuantitativos capaces de modelar procesos parciales, "sólo son
significativos, cuando se los interpreta dentro del contexto del análisis sistémico global, que es de
carácter necesariamente cualitativo" (Ídem)
Testing Hybrid Natural Inflation with BICEP2
We analyse Hybrid Natural Inflation in view of the recent results for the
tensor index reported by BICEP2. We find that it predicts a large running of
the scalar spectrum which is potentially detectable by large scale structure
and observations. The running of the running is also
relatively large becoming close to . Along the way, we find general
consistency relations at which observables are subject if the slow-roll
approximation is imposed. Failure to satisfy these equations by the values
obtained for the observables in surveys would be a failure of the slow-roll
approximation itself.Comment: V3: Published versio
Using Renewable Energy for a Sustainable Development
Regarding energy, the greatest global challenges is ensuring growing demand to provide access to energy and to substantially reduce the sector's contribution to climate change. The aim of this article is to analyze the current situation of renewable in the EU and Member States' targets for sustainable and ecological development in context of Europe 2020. Wind power was proposed a significant increase to 494.7 TWh in 2020, for photovoltaic to 83.3 TWh and 370.3 TWh for hydropower. Sustainable development by promoting the use of renewable resources may be limited by constraints of infrastructure integration but also by economic factors and technologies
Proposing a Patent Information Approach for Identifying Technological Trends in the Brazilian Upstream Oil and Gas Industry
In recent years, Brazil has emerged as a leading offshore producer with extensive proven reserves yet to be explored. As a matter of fact, the discovery of huge oil deposits in the pre-salt layer of the country’s Southeastern coast is motivating oil and gas exploration in great depths in Brazil, thereby also generating increasing demand for drilling capabilities. This study addresses the technological implications of this discovery by examining patent information. Here, we provide empirical evidence indicating an increased interest for patenting technologies designed to enhance not only ultra-deep drilling capabilities and build and maintain oil wells, but also technologies to increase oil production from formations
SEASONAL AND SPATIAL VARIATION OF PM10 IN AN URBAN AREA FROM ROMANIA
The cyclic variance of PM10 mass concentration in the urban area in the South-East of
Romania has been analysed in the article. SE of Romania is considered to be a territory which has
medium level of pollution for a period of last ten years, from 2009 to 2018. The spatial dispersion of
PM10 concentration was obtained using the METI-LIS soft wear for each season. The objective of
dispersion models is to evaluate how pollutant concentration is spread out taking into account the
diffusion. The average measurements of PM10 and meteorological parameters as inputs has been
used. An evident seasonal change of PM10 concentrations is observed in the article. In order to
establish national measures (including economic ones) for the improvement of the atmospheric
pollution control it was analysed the mechanism of atmospheric pollution. It was observed that the
air quality was overall better in spring and in summer in comparison to the other two periods.
With regard to the seasonal variation characteristics of PM10 significant differences for the air
quality registered in different months in the researched region were observed. The impact of air
temperature on atmospheric pollution was insignificant in spring and autumn; moreover,
precipitation was defined as an important influence factor upon the atmospheric pollution. The
impact of precipitation on the possibility of atmospheric pollution was obviously different in the
four seasons. The research results indicate the meteorological parameters that influence the air
pollution become active during the cold seasonal days. It was shown that relative humidity and
wind speed are the meteorological parameters that impact the PM10. It was found out that the
probability of atmospheric pollution decreased with the increase of air temperature in summer.
The research results also testify that the air pollution mapping could be enhanced using
atmospheric dispersion models and in-situ measurements
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