Fair value on commons-based intellectual property assets: Lessons of an estimation over Linux kernel.

Open source describes practices in production and development that promote access to the end product's source materials, spreading development burden amongst individuals and companies. This model has resulted in a large and efficient ecosystem and unheralded software innovation, freely available to society. Open source methods are also increasingly being applied in other fields of endeavour, such as biotechnology or cultural production. But under financial reporting framework, general volunteer activity is not reflected on financial statements. As a result, there is not value of volunteer contributions and there is also no single source for cost estimates of how much it has taken to develop an open source technology. This volunteer activity encloses not only individuals but corporations developing and contributing open source products. Standard methodology for reporting open source asset valuation is needed and must include value creation from the perspective of the different stakeholders.FLOSS, commons, accounting standards, financial reporting

Influence of obesity on microarchitecture and biomechanical properties in patients with hip fracture.

La obesidad y la osteoporosis (OP) son dos patologías muy prevalentes en nuestra sociedad actual. El efecto de la obesidad sobre la calidad ósea se encuentra en debate en la actualidad. Objetivo: Valorar el efecto del peso corporal sobre la microestructura y las propiedades biomecánicas de hueso trabecular procedente de biopsias de extremidad proximal de fémur de pacientes con fractura de cadera por fragilidad. Material y método: Estudio transversal de 16 pacientes con fractura de cadera. 2 grupos según su IMC: (A) sujetos normopeso y (B) con obesidad. Recogimos biopsias de hueso trabecular de cabeza femoral. Valoramos determinaciones bioquímicas (PTH, 25(OH) vitamina D e IGF-1), marcadores de remodelado óseo (PINP,CTX), masa ósea (DMO cuello y cadera total), microestructura ósea y estudio biomecánico (µCt). El análisis estadístico: t-Student (SPSS 22.0) significación p<0,05. Resultados: Todos los pacientes presentaron DMO de cadera en rango osteoporótico. El grupo de obesos presentó niveles superiores de PTH e inferiores de IGF-1, vitamina D y PINP. No encontramos diferencias en los parámetros relacionados con el metabolismo óseo. El grupo de obesos presentó mejores índices microestructurales alcanzando la significación: mayor volumen óseo (BV/TV: 36,6±12,7 vs. 19,4±11,4%, BS/TV: 5,5±1,1 vs. 3,9±1,3%), mayor número de trabéculas (Tb.N: 1,6±0,4 vs. 1,01±0,4), mayor anchura de trabéculas (Tb.Th: 0,22±0,003 vs. 0,17±0,05) y menor separación trabecular (Tb.Sp: 0,51±0,12 vs. 0,66±0,16). Los parámetros biomecánicos confirman una mayor resistencia del hueso trabecular en pacientes obesos. Conclusión: La obesidad puede ser un factor protector de la calidad ósea en la región femoral y tiene menos efecto sobre la densidad mineral ósea.Obesity and osteoporosis (OP) are two very prevalent diseases in our society today. The effect of obesity on bone quality is currently a subject under discussion. Objective: To assess the effect of body weight on the microstructure and biomechanical properties of trabecular bone biopsies from the proximal end of the femur in patients with hip fracture fragility. Material and methods: Cross-sectional study of 16 patients with hip fracture. The 2 groups are divided according to their BMI: (A) normal weight individuals and (B) those with obesity. We collected biopsies of cancellous bone from the femoral head and assessed biochemical determinations (PTH, 25 (OH) vitamin D and IGF-1), bone remodeling markers (PINP, CTX), bone mass (BMD neck and total hip), bone microstructure and biomechanical study (µCt). Statistical analysis: Student's t test (SPSS 22.0) significance p<0.05. Results: All patients had hip BMD in osteoporotic range. The obese group had higher levels of PTH and lower IGF-1, vitamin D and PINP. We found no differences in the parameters related to bone metabolism. The obese group showed better indices reaching microstructural significance: increased bone volume (BV/TV: 36.6±12.7 vs 19.4±11.4%, BS/TV: 5.5±1.1 vs 3.9±1.3%), higher trabecular number (Tb.N: 1.6±0.4 vs 1,01±0,4), greater trabecular width (Tb.Th: 0.22±0.003 vs 0.17±0.05) and lower trabecular separation (Tb.Sp: 0.51±0.12 vs 0.66±0.16). Biomechanical parameters confirm greater strength of trabecular bone in obese patients. Conclusion: Obesity may be a protective factor of bone quality in the femoral region and has less effect on bone mineral density

Influence of vitamin D on biomechanical microstructure and properties of patients with hip fracture.

Valorar niveles séricos de 25-hidroxivitamina D -25(OH)D-, hormonas con influencia sobre el metabolismo óseo (parathormona -PTH- y factor de crecimiento insulínico -IGF-I-), marcadores de remodelado óseo (MRO) (telopéptido carboxilo-terminal del colágeno tipo I -β-CTX- y propéptido aminoterminal del procolágeno tipo I -PINP-), densidad mineral ósea (DMO), microestructura y biomecánica de cuello de fémur, en pacientes con fractura de cadera osteoporótica (OP) vs. pacientes artrósicos (OA). Material y métodos: Estudio observacional transversal de 29 pacientes OP y 14 OA, edad ≥50 años. Cuantificamos niveles séricos hormonales y MRO (inmunoensayo), DMO de cadera (DXA), microestructura (micro-CT) y biomecánica (ensayos de compresión uniaxial, sistema IGFA). Análisis estadístico (SPSS 20.0.) Resultados: Los pacientes OP presentaron niveles inferiores de 25(OH)D (p=0,02) y DMO de cadera (p<0,05), y superiores de PTH (p=0,029) y de β-CTX (p=0,04). Los niveles de 25(OH)D se correlacionaron positivamente con IGF-I (p=0,04) y negativamente con β-CTX (p=0,003). Los valores de PTH se correlacionaron negativamente con DMO de cadera (p=0,0005) y positivamente con la separación trabecular (Tb.Th) (p=0,006). Los pacientes con niveles de 25(OH)D <20 ng/mL presentaron niveles mayores de β-CTX (p=0,006), menores de IGF-I (p=0,007) y Tb.Th (p=0,04). Conclusiones: Los niveles de vitamina D son bajos en población anciana, sobre todo en pacientes con fractura de cadera osteoporótica. Además, en estos pacientes existen niveles elevados de PTH y MRO y descendidos de DMO. Los pacientes cuyos niveles de 25(OH)D son inferiores a 20 ng/mL presentan un remodelado óseo más elevado, con menores niveles de IGF-I y alteraciones de la estructura ósea (Tb.Th) que puedan estar en relación con un mayor riesgo de fracturas.To assess serum levels of 25-hydroxyvitamin D-25 (OH) D-hormones with influence on bone metabolism (parathormone -PTH- and insulin-like growth factor (IGF)-I), bone remodeling markers (BRM) (carboxy-terminal telopeptide of collagen type I-β-CTX- and amino-peptide pro-peptide of procollagen type I -PINP), bone mineral density (BMD), microstructure and biomechanics of the femoral neck, in patients with osteoporotic hip fracture (OH) versus arthritic patients (OA). Material and methods: A cross-sectional observational study of 29 OH and 14 OA, age ≥50 years. We quantified hormonal serum levels and BRM (immunoassay), hip BMD (DXA), microstructure (micro-CT) and biomechanics (uniaxial compression tests, IGFA system). Analysis (SPSS 20.0.) Results: OH patients had lower levels of 25(OH)D (p=0.02) and hip BMD (p<0.05), and higher PTH (p=0.029) and β-CTX (p=0.04). Levels of 25(OH)D correlated positively with IGF-I (p=0.04) and negatively with β-CTX (p=0.003). The PTH values were correlated negatively with hip BMD (p=0.0005) and positively with trabecular thickness (TbTh) (p=0.006). Patients with 25(OH)D <20 ng/mL presented higher levels of β-CTX (p=0.006), lower IGF-I (p=0.007) and TbTh (p=0.04). Conclusions: Vitamin D levels are low in the elderly population, especially in patients with osteoporotic hip fracture. These patients also presented raised levels of PTH and BRM and descended from BMD. Patients whose 25(OH)D levels are below 20 ng/mL present higher bone remodeling, with lower levels of IGF-I and alterations of the bone structure (TbTh) that may be linked to a greater risk of fractures

Use of Alternative Wood for the Ageing of Brandy de Jerez

The use of alternative types of wood has arisen for the aging of the Brandy de Jerez, on a pilot plant level. In particular, besides the use of American oak, two more types of oak have been studied, French oak and Spanish oak, allowed by the Technical File for the ID Brandy de Jerez, and chestnut, which, though it is not officially allowed, is a type of wood which had been traditionally used in the area for the aging of wines and distillates. All of them have been studied with different toasting levels: Intense toasting and medium toasting. The study of the total phenolic composition (TPI), chromatic characteristics, organic acids, and sensory analysis have proven that chestnut leads to distillates with a higher amount of phenolic compounds and coloring intensity than oak. This behavior is the opposite as regards the toasting of the wood. Among the different types of oak, Spanish oak produces aged distillates with a higher phenolic composition and a higher color intensity. Regarding tasting, the best-assessed samples were those aged with chestnut, French oak, and American oak, and the assessors preferred those who had used a medium toasting level to those with an intense leve

Compliance with Social Norms as an Evolutionary Stable Equilibrium

Producción CientíficaThis paper studies a two-population evolutionary game in a new setting in between a symmetric and an asymmetric evolutionary model. It distinguishes two types of agents: Sanchos, whose payoffs are defined by a prisoner’s dilemma game, and Quixotes, whose payoffs are defined by a snowdrift game. Considering an imita- tive revision protocol, a revising agent is paired with someone from his own popula- tion or the other population. When matched, they observe payoffs, but not identities. Thus, agents in one population interact and imitate agents from their own population and from the other population. In this setting we prove that a unique mixed-strategy asymptotically stable fixed point of the evolutionary dynamics exists. Taking as an example the compliance with social norms, and depending on the parameters, two type of equilibrium are possible, one with full compliance among Quixotes and par- tial compliance among Sanchos, or another with partial compliance among Quixotes and defection among Sanchos. In the former type, Sanchos comply above their Nash equilibrium (as they imitate compliant Quixotes). In the latter type, Quixotes comply below their Nash equilibrium (as they imitate defecting Sanchos).This study was funded by the Spanish Government (projects ECO2014- 52343-P and ECO2017-82227-P), as well as financial aid from Junta de Castilla y León (projects VA024P17 and VA105G18), co-financed by FEDER funds

The personal income tax applied in the member states of European Union. The case of Spain.

In the Communication on "Tax policy in the European Union - Priorities for the years ahead" (COM/2001/260 of 23 May 2001), the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' direct tax systems. For tax policy, the Communication established, as a main priority, the need to address the concerns of individuals and businesses operating within the Internal Market by focusing on the elimination of tax obstacles to all forms of cross-border economic activity, in addition to continuing the fight against harmful tax competition. This approach was confirmed in the Communication "The contribution of taxation and customs policies to the Lisbon strategy" (COM/2005/532 of 25 October 2005) (European Commission, 2006). The Spanish Law No 35/2006, 28 th November of Personal Income Tax, reformed that tax. The long-term capital gains will be taxed at 18% (before 15%) ;the tax scale will be comprised of only 3 or 4 brackets (before 5) and the top marginal rate (before 45%) will be reduced; and some tax credits and allowances (acquisition of permanent home and contributions to pension funds for example) were readjusted in order to make them more accessible to low-income earners. The present paper makes a brief approach to the harmonisation in the European Union, explains the reform of the Spanish Personal Income Tax, introduces new figures and formulas never seen before at book of taxes, analyses the concept of the Spanish Personal Income Tax, studies the elements of this tax as the beneficiary, taxable person, territoriality, basis of assessment, exemptions, explains the basic mechanism of the tax, deductions, the taxable base, the tax rates, collections and examples. This paper is the result of three researches that the authors are carrying out at The Institute for Fiscal Studies, Ministry of Economy and Finance, University of CEU San Pablo, Madrid and University of Oviedo Spain from 2006 to 2008

A Proposal for Compensation between TSOs for Cross Border Trades

The increasing amount of power exchanges in the European networks makes necessary to design a method for the allocation of the grid costs incurred by these exchanges. This paper presents a method that complies with the conditions required by the regulatory authorities and is technically sound. It calculates the compensation due to a grid using a differential method, while the contributions of the grid users are calculated by the Simplified Average Participation approachX Portuguese-Spanish Conference in Electrical EngineeringNo publicad

Women’s disengagement from legal proceedings for intimate partner violence in southern Spain: Variables related to legal proceedings

This article studies the relationship between a set of variables related to the legal process and women’s disengagement from legal proceedings against their (ex)partners in Southern Spain. A total of 345 women answered a questionnaire. Results evidenced that request for a protection order (PO), granting such PO, imprisonment of the offender, and women’s perception of who decided during the process were significantly related to disengagement (medium effect size). In addition, a logistic regression model was developed to predict disengagement with two variables: granting a PO and women’s perception of who decided. Results are interpreted in terms of the necessity that the judicial system gives support, protects, and provides women with opportunities to participate in the recovery process.Junta de Andalucía 1071/0453Ministerio de Educación, Cultura y Deporte (España) FPU15/0037