La fiscalidad del agua

This research aimed to review the taxation linked to water resources in Spain. First, the Spanish case is placed on the European map, reviewing the main taxation areas in this field. Next, central taxes managed by River Basin Authorities are described. Finally, the paper describes carefully the main elements of water cycle taxes designed by Autonomous Communities, showing a broad heterogeneity and discussing the main objectives guiding their design. Este trabajo realiza una revisión de la fiscalidad relativa a los recursos hídricos en nuestro país. Se comienza por ubicar el caso español en el panorama europeo, mencionando los principales ámbitos de tributación en este con-texto. A continuación, se describen los tributos estatales, gestionados por los organismos de cuenca. Finalmente, el trabajo describe con detalle los elementos relativos a los principales impuestos creados por las Comunidades Au-tónomas en el ciclo del agua, mostrando la heterogeneidad existente y discutiendo los objetivos que orientan su diseño

La educación medioambiental en España: Una aproximación a partir de los datos de PISA 2006

El objetivo de este trabajo es analizar los principales determinantes de la formación en cuestiones medioambientales de los jóvenes españoles a partir de la base de datos del programa PISA (Programme for International Student Assessment), cuya oleada de 2006 ofrece un gran volumen de información sobre el rendimiento en ciencias de los alumnos de 15 años de la mayoría de los países de la OCDE, prestando especial atención al papel que juegan las escuelas en el proceso de aprendizaje. Para ello, utilizamos técnicas de regresión multi-nivel, puesto que los datos disponibles están anidados en diferentes niveles (alumnos y escuelas). De acuerdo a los resultados obtenidos, las actividades de formación y promoción llevadas a cabo por las escuelas parecen tener un impacto muy reducido sobre los alumnos.Educación, Medioambiente, Análisis multinivel

Phospholipase D δ knock-out mutants are tolerant to severe drought stress

<p>Phospholipase D (PLD) is involved in different plant processes, ranging from responses to abiotic and biotic stress to plant development. Phospholipase Dδ (PLDδ) is activated in dehydration and salt stress, producing the lipid second messenger phosphatidic acid. In this work we show that <i>pld</i>δ Arabidopsis mutants were more tolerant to severe drought than wild-type plants. PLDδ has been shown to be required for ABA regulation of stomatal closure of isolated epidermal peels. However, there was no significant difference in stomatal conductance at the whole plant level between wild-type and <i>pld</i>δ mutants. Since PLD hydrolyses structural phospholipids, then we looked at membrane integrity. Ion leakage measurements showed that during dehydration of leaf discs <i>pld</i>δ mutant has less membrane degradation compared to the wild-type. We further analyzed the mutants and showed that <i>pld</i>δ have higher mRNA levels of <i>RAB18</i> and <i>RD29A</i> compared to wild-type plants under normal growth conditions. Transient expression of AtPLDδ in <i>Nicotiana benthamiana</i> plants induced a wilting phenotype. These findings suggest that, in wt plants PLDδ disrupt membranes in severe drought stress and, in the absence of the protein (PLDδ knock-out) might drought-prime the plants, making them more tolerant to severe drought stress. The results are discussed in relation to PLDδ role in guard cell signaling and drought tolerance.</p

A Low-Cost System Using a Big-Data Deep-Learning Framework for Assessing Physical Telerehabilitation: A Proof-of-Concept

The consolidation of telerehabilitation for the treatment of many diseases over the last decades is a consequence of its cost-effective results and its ability to offer access to rehabilitation in remote areas. Telerehabilitation operates over a distance, so vulnerable patients are never exposed to unnecessary risks. Despite its low cost, the need for a professional to assess therapeutic exercises and proper corporal movements online should also be mentioned. The focus of this paper is on a telerehabilitation system for patients suffering from Parkinson&rsquo;s disease in remote villages and other less accessible locations. A full-stack is presented using big data frameworks that facilitate communication between the patient and the occupational therapist, the recording of each session, and real-time skeleton identification using artificial intelligence techniques. Big data technologies are used to process the numerous videos that are generated during the course of treating simultaneous patients. Moreover, the skeleton of each patient can be estimated using deep neural networks for automated evaluation of corporal exercises, which is of immense help to the therapists in charge of the treatment programs