Social perceptions of Personal Income Tax compliance from a Spanish perspective: estimating the impact of its legal framework

This research seeks to find how the Spanish society perceives Personal Income Tax compliance. By following the Slippery Slope Framework developed by Kirchler (2008) the study aims at measuring perceived trust and power of Spanish authorities. Higher levels of trust in authorities and power of authorities are proportional to raised levels of tax compliance. Estimating respondent´s perceptions as to the last legislative reforms introduced for the purpose of enhancing compliance, the author explores the efficiency of those initiative as well as its positive impact on compliance. Is there an effective breach between that implied in the law (fairness of the tax system) and reality (tax inequalities) which causes social disruptions? Sociology of law will contribute to the empirical analysis of economic, psychological and sociological consequences defining tax compliance beyond the formalities and due fairness inferred from the la

O desenvolvimento de competências investigativas, uma alternativa para formar profissionais em pedagogia infantil como docentes de pesquisa

The training of professionals in charge of educating children is becoming increasingly important, given the impact this has on the quality of education and, likewise, on the improvement of a country’s social conditions. In this sense, this article presents the results about the development of research competencies in the training of professionals in child pedagogy, as a starting point to promote a qualification in this university program. Next, the theoretical perspective on training in research of the child pedagogy staff is developed. Then, the mixed-design methodology is explained; it was implemented through the survey, the focal group, and interviews applied to students, graduate students, teachers and directors, respectively. Once the information was triangulated, the results are presented; they express a favorable assessment of the processes. These processes were conducted by the program to enable the development of research skills, such as the capacity for analysis and reflection on the practice to contribute to children’s education, except for reading skills, on which there is a less positive assessment, and which constitutes a challenge for the university program to improve.La formación de profesionales a cargo de educar a la infancia cada vez cobra mayor relevancia, dado el impacto que esto tiene en la calidad de la educación y, así mismo, en la mejora de las condiciones sociales de un país. En este sentido, el presente artículo presenta los resultados respecto al desarrollo de competencias investigativas en la formación de profesionales en pedagogía infantil, como punto de partida para promover una cualificación en dicho programa universitario. A continuación, se desarrolla la perspectiva teórica sobre la formación en investigación del personal pedagogo infantil. Luego, la metodología de tipo mixto, llevada a cabo mediante la encuesta, el grupo focal y entrevistas, aplicadas a estudiantes, estudiantado graduado, docentes y directivas, respectivamente. Una vez triangulada la información, se presentan los resultados, donde se expresa una valoración favorable sobre los procesos desarrollados por el programa para posibilitar el desarrollo de competencias investigativas, como la capacidad de análisis y reflexión de la práctica para aportar a la educación infantil, excepto, las habilidades lectoras, sobre lo cual manifiesta una valoración menos positiva, por lo que se constituyen en un reto de mejora por parte del programa universitario.A formação de profissionais responsáveis ​​pela educação de crianças está se tornando mais relevante, dado o impacto que isso tem na qualidade da educação e, também, na melhoria das condições sociais de um país. Nesse sentido, o presente artigo apresenta os resultados referentes ao desenvolvimento de competências investigativas na formação de profissionais em pedagogia infantil, como ponto de partida para promover uma qualificação no referido programa universitário. Em seguida, desenvolve-se a perspectiva teórica sobre a formação em pesquisa do pessoal pedagogo infantil. Utiliza-se a metodologia mista, realizada por meio do questionário, do grupo focal e das entrevistas, aplicadas a estudantes, a pós-graduados, professores e diretores, respectivamente. Uma vez que a informação é triangulada, os resultados são apresentados, onde é feita uma avaliação favorável sobre os processos desenvolvidos pelo programa para permitir o desenvolvimento de competências investigativas, como a capacidade de analisar e refletir sobre a prática, com o fim de contribuir a educação infantil. Com exceção das habilidades de leitura, que mostram uma avaliação menos positiva, são consideradas como um desafio para melhoria por parte do programa universitário

Leishmanicidal Activity of Nine Novel Flavonoids from Delphinium staphisagria

Objectives. To evaluate the in vitro leishmanicidal activity of nine flavonoid derivatives from Delphinium staphisagria against L. infantum and L. braziliensis. Design and Methods. The in vitro activity of compounds 1–9 was assayed on extracellular promastigote and axenic amastigote forms and on intracellular amastigote forms of the parasites. Infectivity and cytotoxicity tests were carried on J774.2 macrophage cells using Glucantime as the reference drug. The mechanisms of action were analysed performing metabolite excretion and transmission electronic microscope ultrastructural alteration studies. Results. Nine flavonoids showed leishmanicidal activity against promastigote as well as amastigote forms of Leishmania infantum and L. braziliensis. These compounds were nontoxic to mammalian cells and were effective at similar concentrations up to or lower than that of the reference drug (Glucantime). The results showed that 2″-acetylpetiolaroside (compound 8) was clearly the most active. Conclusion. This study has demonstrated that flavonoid derivatives are active against L. infantum and L. braziliensis

Effect of maghemite nanoparticles on insulation and cooling behaviour of a natural ester used in power transformers

In this paper, an experimental research was conducted to study the effect of the presence of Fe 2 O 3 nanoparticles over cooling and dielectric performance of a natural ester used in power transformers. Different concentration samples of nanofluid have been characterized to find an optimal one, focusing on viscosity, thermal conductivity and dielectric strength. A monitored experimental platform has been used to observe the temperature increases during operation while being cooled. This includes a single-phase distribution transformer, working at three different load levels, C=0.7, C = 1 and C=1.3. Both natural ester base fluid and optimal nanofluid have been used as cooling fluid. At first sight, the nanoparticles seem not to affect neither thermal conductivity nor viscosity at the concentrations used. On the contrary, breakdown voltage of base fluid experiments an enhancement at some of them. The cooling capacity of the nanofluid has also shown an improved behavior.The present investigation has been supported by Spanish Ministry of Economy (DPI2015-71219-C2 1-R), the University of Cantabria and the Government of Cantabria (CVE-2016-6626)

Nuevos sistemas de información: tendencias y evaluación

Se analizan diversos sistemas y servicios en Internet, vinculados a periódicos digitales o a servicios de información de actualidad, que envían a los usuarios información a través del correo electrónico. A tal efecto, se plantea el contexto de trabajo, se describe la metodología de evaluación, se presentan y discuten los resultados obtenidos y finalmente se proponen posibles líneas de actuación

Effect of magnetic and non-magnetic nanoparticles on insulation and cooling behaviour of a natural ester for power transformers

This paper analyses and compares the impact that maghemite and titania nanoparticles have in the electrical and thermal performance of a commercial natural ester used in power transformers. Vegetal-oil-based nanofluids have been prepared at different concentrations. Once the nanofluids were obtained, the breakdown voltage of the oil samples with and without nanoparticles was measured. It was found that the concentration of nanoparticles influences the breakdown voltage of natural ester. The existence of optimal concentrations has been noticed, and these nanofluids were selected for the upcoming tests. The cooling capacity of these liquids and the base fluid was measured through a thermal analysis in an experimental platform. The experiment developed is based on a 1-phase transformer (800 VA, 230/115 V) immersed in a stainless-steel fulfilled with insulating liquid. The temperatures inside the tank were monitored at the bottom and at the top of the tub to measure the oil temperature. Other sensor measured the hotspot winding temperature, defined as the hottest temperature of winding conductors in contact with solid insulation or insulating liquid. This sensor was located at the top of the winding as the most probable hot-spot location. Ambient temperature was also measured as a reference. A microcontroller (Arduino) and an Integrated Development Environment (IDE) was utilized to record the measurements of the sensors. The results of the thermal study showed that only maghemite based nanofluids exhibited improved heat transfer characteristics in comparison with the natural ester oil.This research is under BIOTRAFO project which has received funding from the European Union Commission’s Horizon 2020 research and innovation program under the Marie Sklodowska-Curie grant agreement H2020-MSCARISE-2018- 823969; 2019-21. Also it has received financial support from the Spanish National Research Project: “Improvement of Insulation Systems of Transformers through Dielectric Nanofluids: Thermodynamic Characterizations and Modelling” (DPI2015-71219-C2 1-R) and from the Regional Government of Cantabria, Project “Fluidos Biodegradables en Transformadores Eléctricos de Potencia: Impregnación de Dieléctricos Sólidos y Modelado Térmico con THNM.

The effect of early life events on glucose levels in first-episode psychosis

First episode of psychosis (FEP) patients display a wide variety of metabolic disturbances at onset, which might underlie these patients' increased morbidity and early mortality. Glycemic abnormalities have been previously related to pharmacological agents; however, recent research highlights the impact of early life events. Birth weight (BW), an indirect marker of the fetal environment, has been related to glucose abnormalities in the general population over time. We aim to evaluate if BW correlates with glucose values in a sample of FEP patients treated with different antipsychotics. Two hundred and thirty-six patients were included and evaluated for clinical and metabolic variables at baseline and at 2, 6, 12, and 24 months of follow-up. Pearson correlations and linear mixed model analysis were conducted to analyze the data. Antipsychotic treatment was grouped due to its metabolic risk profile. In our sample of FEP patients, BW was negatively correlated with glucose values at 24 months of follow-up [r=-0.167, p=0.037]. BW showed a trend towards significance in the association with glucose values over the 24-month period (F=3.22; p=0.073) despite other confounders such as age, time, sex, body mass index, antipsychotic type, and chlorpromazine dosage. This finding suggests that BW is involved in the evolution of glucose values over time in a cohort of patients with an FEP, independently of the type of pharmacological agent used in treatment. Our results highlight the importance of early life events in the later metabolic outcome of patients

Intercultural and Community Schools. Learning to Live Together

We must remember the need to create communicative relationships among groups from different cultures, as well as to reinforce the configuration and organisation of the Spanish school system. The objective of this article is to highlight the urgent need to recognise cultural, religious and linguistic diversity as values. Furthermore, Spain has rejected the French assimilationist model, both in legal and practical spheres, and the only way to integrate this model is by implementing intercultural models. Following the Convention on the Promotion of the Diversity of Cultural Expression of the European Union, providing respect and recognition of plurality from intercultural inclusive positions is primordial in the learning context. We cannot talk about building an intercultural society without considering democratic practice and citizen participation; to this regard, dialogue and collaboration between the school community and educational centres are imperative. It is necessary to adopt an inclusive intercultural policy, to open education centres outside of traditional school hours, to reach agreements with cultural institutions, etc. Only in this way will an intercultural society become a reality

A genome-wide association study follow-up suggests a possible role for PPARG in systemic sclerosis susceptibility

Introduction: A recent genome-wide association study (GWAS) comprising a French cohort of systemic sclerosis (SSc) reported several non-HLA single-nucleotide polymorphisms (SNPs) showing a nominal association in the discovery phase. We aimed to identify previously overlooked susceptibility variants by using a follow-up strategy.<p></p> Methods: Sixty-six non-HLA SNPs showing a P value <10-4 in the discovery phase of the French SSc GWAS were analyzed in the first step of this study, performing a meta-analysis that combined data from the two published SSc GWASs. A total of 2,921 SSc patients and 6,963 healthy controls were included in this first phase. Two SNPs, PPARG rs310746 and CHRNA9 rs6832151, were selected for genotyping in the replication cohort (1,068 SSc patients and 6,762 healthy controls) based on the results of the first step. Genotyping was performed by using TaqMan SNP genotyping assays. Results: We observed nominal associations for both PPARG rs310746 (PMH = 1.90 × 10-6, OR, 1.28) and CHRNA9 rs6832151 (PMH = 4.30 × 10-6, OR, 1.17) genetic variants with SSc in the first step of our study. In the replication phase, we observed a trend of association for PPARG rs310746 (P value = 0.066; OR, 1.17). The combined overall Mantel-Haenszel meta-analysis of all the cohorts included in the present study revealed that PPARG rs310746 remained associated with SSc with a nominal non-genome-wide significant P value (PMH = 5.00 × 10-7; OR, 1.25). No evidence of association was observed for CHRNA9 rs6832151 either in the replication phase or in the overall pooled analysis.<p></p> Conclusion: Our results suggest a role of PPARG gene in the development of SSc

Antipsicóticos inyectables de liberación prolongada para el tratamiento de la esquizofrenia en España.

Los antipsicóticos son un componente esencial del tratamiento de la esquizofrenia. Las formulaciones inyectables de liberación prolongada (ILP) surgen para mejorar la adherencia con el potencial asociado de reducir el riesgo de recaídas. El objetivo de este artículo es analizar el uso de antipsicóticos ILP en España –que es similar al de otros países europeos pero con un predominio de la utilización de ILP de segunda generación–, discutir las posibles causas de las diferencias de prescripción respecto a otros países de nuestro entorno (entre otras, aspectos organizativos, actitudes de psiquiatras, pacientes y familiares, guías de práctica clínica), y discutir su utilización en unidades de agudos, primeros episodios, y en niños y adolescentes. A nuestro juicio, aunque es necesario aumentar las pruebas existentes respecto a las ventajas de los antipsicóticos ILP y la diferenciación entre aquellos disponibles actualmente, su utilización seguirá probablemente creciendo impulsada por la experiencia clínica.post-print1,08 M