¿Necesitamos un asistente virtual para apoyo y formación permanente de profesores, alumnos y egresados en nuestra página web?

Se trata de identificar las necesidades no resueltas y otras cuestiones de interés, y proponer la utilización del asistente virtual como herramienta de apoyo en el acceso, la formación presente y futura, con carácter permanente, al alumno y al profesor; ello supone su utilidad en el momento presente y en el futuro, como herramienta de formación y acceso permanente. La originalidad del Proyecto estriba precisamente en el planteamiento de la incorporación de la asistencia virtual e inteligencia artificial para la asistencia y apoyo a los alumnos y profesores. El uso de la tecnología es cada vez más mayor, y puede revertir en beneficio al alumno desde una perspectiva más amplia de la que un profesor individualmente puede ofrecerle; se lograría así el acceso a la información con una intervención humana mínima, en cualquier momento y en cuestiones generales de amplio espectro, al que cada profesor en su especialidad no llega a abarcar, y los programas voluntarios de mentorías tampoco

Fiscal Transformations Due to AI and Robotization: Where Do Recent Changes in Tax Administrations, Procedures and Legal Systems Lead Us?

Tax administrations are currently experiencing transformations worldwide. This phenomenon has an impact on traditional tax rules. Increased technological capabilities open the door to review procedural and substantial regulation. The reinforcement of reporting and transparency requirements, and the connectivity between information systems in the public and private sector, will probably have a decisive influence on the evolution of tax law. Chatbots capture relevant data about the legal persons subject to different types of tax obligations. This information may be used to prepare more detailed administrative guidance, or even design future normative reforms. To efficiently protect justice and the rule of law in taxation, a human-centered centered approach can deliver benefits, while minimizing risks. However, the multi-faceted nature of humans must be considered in order to sustain true digital rights. Some general charters are being developed, and their contents should be embedded in technology. Computation and tax experts should pay attention to the work of different oversight institutions

The Alignment of Taxation and Sustainability : might the Digital Controls of Non-Financial Information Become a Universal Panacea?

There are certain trends that are already affecting –or will soon inevitably affect, the evolution of the tax law everywhere.These are the digitalization processes started by many tax administrations and the current challenges experienced by accounting and auditing institutions to provide reliable non-financial information. Both may offer new opportunities for fairer  taxation in the search for sustainable development. In the middle of digital and green transformations, would it be possible to better adjust the tax treatment deserved by the taxpayers in accordance with their real impacts on sustainability? Regional and global organizations are devoting efforts to ensuring some degree of homogeneity in the measures to adopt. The purpose of the following pages is to open the discussions for in-depth research in the future. The dogmatic-legal and analytical methods have been used to supplement the comparative one in carrying out the review of the current state of the art and proposed changes

Vers un code européen de la TVA : évolution possible ou souhaitable ?

I – EST-IL EST POSSIBLE D'AVOIR UN CODE EUROPÉEN DE TVA ? EST-CE SOUHAITABLE ? En premier lieu, permettez-nous de faire une petite distinction, qui sera utile pour mieux cerner l'étude de ce sujet. On peut envisager un code du point de vue matériel et, également, du point de vue formel. Matériellement, on peut se référer au code comme le fruit possible et souhaitable d’une réforme générale et nouvelle qui devrait toucher la TVA ; cette réforme constituerait le contenu-même de ce code. Mais, f..

Fiscal Transformations Due to AI and Robotization: Where Do Recent Changes in Tax Administrations, Procedures and Legal Systems Lead Us?

Tax administrations are currently experiencing transformations worldwide. This phenomenon has an impact on traditional tax rules. Increased technological capabilities open the door to review procedural and substantial regulation. The reinforcement of reporting and transparency requirements, and the connectivity between information systems in the public and private sector, will probably have a decisive influence on the evolution of tax law. Chatbots capture relevant data about the legal persons subject to different types of tax obligations. This information may be used to prepare more detailed administrative guidance, or even design future normative reforms. To efficiently protect justice and the rule of law in taxation, a human-centered centered approach can deliver benefits, while minimizing risks. However, the multi-faceted nature of humans must be considered in order to sustain true digital rights. Some general charters are being developed, and their contents should be embedded in technology. Computation and tax experts should pay attention to the work of different oversight institutions

Basic Issues in AI Policy

This short paper summarises some of the basic points of AI ethics and policy as they present themselves now. We explain the notion of AI, the main ethical issues in AI and the main policy aims and means

La réorientation européenne de la TVA à la suite du renoncement au régime définitif

Le colloque international, qui s'est tenu le 19 octobre 2012 à l'Université Toulouse 1 Capitole, dont les actes sont repris dans cet ouvrage, poursuivait un double objectif. Cette manifestation scientifique voulait, d'abord, réunir un panel de spécialistes reconnus, français et étrangers, universitaires, magistrats et praticiens prêts à échanger leurs points de vue sur une imposition aussi importante que la TVA tant à l'échelle nationale qu'européenne. Elle prétendait, ensuite, dresser un état des lieux des nouvelles règles de territorialité en la matière et en expliquer, si tant est que cela soit possible, la logique. La conjonction de ces deux préoccupations transparaît dans une question fondamentale pouvant simplement être formulée en ces termes : dans quel pays doit être acquittée la TVA lorsqu'une transaction économique fait intervenir plusieurs opérateurs établis dans différents États de l'Union européenne ? Concrètement, c'est toute la discussion sur l'application du principe de la taxation dans le pays d'origine ou celui de la taxation dans le pays de destination qui porte le colloque. Mais pourquoi une telle question et pourquoi en 2012 ? Le motif en est fourni par une communication de la Commission européenne, en date du 6 décembre 2011, visant à rendre le système de TVA plus simple, plus robuste, plus efficace et mieux adapté au marché unique européen. La Commission s'interroge, d'une part, sur les conditions de la transition entre le régime transitoire et le régime définitif de TVA et propose essentiellement, d'autre part, la consécration de la taxation dans le pays de destination

How to develop research by Professors and students to achieve a better teaching: transfer of results within and from the public University

El proyecto trata de mejorar la visibilidad de la relación entre investigación y docencia, permitiendo a los estudiantes conocer otra labor de sus profesores en la Universidad y animando su participación en actividades de transferencia a la sociedad.This project tries to enhance the visibility between research and teaching. It allows the students to know other tasks carried out by the University Professors. It seeks ways to promote their participation in activities of transfer of knowledge to society.Depto. de Derecho Mercantil, Financiero y TributarioFac. de DerechoFALSEsubmitte

Contemporary use of cefazolin for MSSA infective endocarditis: analysis of a national prospective cohort

Objectives: This study aimed to assess the real use of cefazolin for methicillin-susceptible Staphylococcus aureus (MSSA) infective endocarditis (IE) in the Spanish National Endocarditis Database (GAMES) and to compare it with antistaphylococcal penicillin (ASP). Methods: Prospective cohort study with retrospective analysis of a cohort of MSSA IE treated with cloxacillin and/or cefazolin. Outcomes assessed were relapse; intra-hospital, overall, and endocarditis-related mortality; and adverse events. Risk of renal toxicity with each treatment was evaluated separately. Results: We included 631 IE episodes caused by MSSA treated with cloxacillin and/or cefazolin. Antibiotic treatment was cloxacillin, cefazolin, or both in 537 (85%), 57 (9%), and 37 (6%) episodes, respectively. Patients treated with cefazolin had significantly higher rates of comorbidities (median Charlson Index 7, P <0.01) and previous renal failure (57.9%, P <0.01). Patients treated with cloxacillin presented higher rates of septic shock (25%, P = 0.033) and new-onset or worsening renal failure (47.3%, P = 0.024) with significantly higher rates of in-hospital mortality (38.5%, P = 0.017). One-year IE-related mortality and rate of relapses were similar between treatment groups. None of the treatments were identified as risk or protective factors. Conclusion: Our results suggest that cefazolin is a valuable option for the treatment of MSSA IE, without differences in 1-year mortality or relapses compared with cloxacillin, and might be considered equally effective