Multiscale statistical analysis of coronal solar activity

Multi-filter images from the solar corona are used to obtain temperature maps which are analyzed using techniques based on proper orthogonal decomposition (POD) in order to extract dynamical and structural information at various scales. Exploring active regions before and after a solar flare and comparing them with quiet regions we show that the multiscale behavior presents distinct statistical properties for each case that can be used to characterize the level of activity in a region. Information about the nature of heat transport is also be extracted from the analysis.Comment: 24 pages, 18 figure

STRATEGIC PLANNING AND ITS RELATIONSHIP WITH E-GOVERNMENT: A SYSTEMATIC LITERATURE REVIEW

Purpose: This article aims to explore the relationship between strategic planning and e-government, investigating how effective strategic planning can improve e-government initiatives and enhance public service quality. By conducting a systematic literature review (SLR), the article assesses the application of strategic approaches to the digital transformation of public administration.   Theoretical Reference: The study builds on the theoretical framework of e-government, digital government, and the strategic management of ICT. Key references include B. Kitchenham's guidelines for systematic reviews and insights from the literature on the role of strategic planning in modernizing public services and enhancing government efficiency.   Method: A systematic literature review (SLR) was conducted following B. Kitchenham's (2007) guidelines. Primary studies were selected based on relevance, quality, and coverage of strategic planning and e-government topics. The research protocol included search strategies, selection criteria, data extraction, and synthesis from high-quality digital sources such as Scopus, ProQuest, and Science Direct.   Results and Conclusion: The findings reveal that strategic planning is integral to the success of e-government programs, driving improvements in accessibility, transparency, and efficiency in public services. The study highlights that countries with more robust strategic frameworks, such as Indonesia and China, are at the forefront of implementing effective e-government systems. The integration of ICT into strategic government planning results in enhanced public trust and service delivery.   Implications of Research: The research provides a comprehensive reference for policymakers and academics on the importance of incorporating strategic planning into e-government initiatives. The insights can guide the design and implementation of more efficient and citizen-focused e-government systems.   Originality/Value: This article offers an original contribution by systematically reviewing the literature on the relationship between strategic planning and e-government, filling a gap in the current understanding of how these elements interact to improve public sector performance in the digital age.O governo eletrônico desempenhou um papel fundamental nas últimas três décadas, facilitando a prestação eficiente e suave de serviços públicos, visando principalmente atender às necessidades dos cidadãos. No entanto, a aplicação imperfeita e mínima do planejamento estratégico levou ao fracasso dos programas de governo eletrônico em muitos países. Este documento apresenta uma revisão sistemática da literatura (RSL) para avaliar o estado da arte, focando na importância de aplicar abordagens estratégicas para melhorar o funcionamento do governo eletrônico e aumentar a qualidade dos serviços públicos. A RSL segue as diretrizes propostas por B. Kitchenham e as recomendações delineadas na Revista Logos Ciência & Tecnologia. Os resultados revelam que o planejamento estratégico é crucial para as ações governamentais no desenvolvimento de tecnologias de informação e comunicação (TIC) em benefício dos cidadãos, levando à melhoria da qualidade dos serviços públicos, tornando-os mais acessíveis, eficientes e participativos. Em conclusão, o uso efetivo do planejamento estratégico que integra as TIC em processos internos e externos melhorará o governo eletrônico, aumentando a eficiência, a rapidez, a transparência, a responsabilidade nos serviços públicos e fortalecendo a confiança dos cidadãos nas organizações governamentais

Epigenetic Mechanisms in Head and Neck Cancer

Head and neck cancer (HNC) is one of the most prevalent human malignancies, affecting different anatomic sites of the upper aerodigestive tract (UADT) such as the oral cavity, larynx, and naso-, oro-, and hypopharynx. HNC develops through the accumulation of multiple genetic and epigenetic alterations in a multistep process. In this issue, the aim is to describe epigenetic mechanisms behind HNC. The main mechanisms evaluated are DNA methylation, posttranslational histone modification, and noncoding RNAs

Monitoreo de la calidad del agua y caracterización de los bosques de la cuenca del Río Carbón

Proyecto de Investigación Instituto Tecnológico de Costa Rica. Vicerrectoría de Investigación y Extensión (VIE). Escuela de Ingeniería Forestal, Asociación Corredor Biólogico Talamanca Caribe, 2011La cuenca del Río Carbón se ubica hacia el Sur del litoral del Caribe de Costa Rica, cuenta con un área de 8 000 ha, en ella habitan alrededor de 2000 personas, que conforman las comunidades de Carbón Uno, Carbón Dos, San Rafael de Bordón, Hone Creek, Cataratas y Patiño. Para evaluar la composición florística y estructura de la vegetación arbórea de los bosques de esta cuenca se establecieron de 10 parcelas permanentes de muestreo de 2500 m2, lográndose identificar 49 familias, 124 géneros y 175 especies. Estas especies fueron clasificadas por grupo ecológico encontrándose que 37 especies se clasifican como esciófitas totales, 15 especies como esciófitas parciales, 83 especies como heliófitas durables, 10 especies como heliófitas efímeras y además un grupo de 30 especies como indeterminadas. El área basal encontrado en estos bosques varía entre los 7,13 m2/ha y 24,47 m2/ha, para los árboles con diámetro ≥ 30 cm, pero este valor depende de la recuperación del bosque. El Código de Prácticas para los Principios, Criterios e Indicadores para el manejo de bosque natural en Costa Rica, establece que en bosques donde se supere los 11 m2/ha, pueden ser sometidos a aprovechamiento en segunda cosecha, pero se propone que este valor no debe ser menor a los 12,48 m2/ha. La evaluación de los parámetros físicos y químicos (pH, temperatura, oxígeno disuelto, nitratos, sólidos totales en suspensión, sólidos disueltos, calcio, magnesio, potasio, hierro, manganeso) evaluados para el agua del río Carbón, indican que los valores mostrados están por debajo de los valores admisibles, por lo que la calidad del agua es apta para el consumo humano. Pero debe aplicarse tratamiento de potabilización, debido a la gran cantidad de coliformes fecales que presenta, por lo que solamente puede utilizarse como agua de reuso

Tax haven investments for Profit-Shifting: evidence from Spanish multinationals

Tax havens may play a key role in the Profit-Shifting (P-S) activity of Multinational Companies (MNCs), since, among other characteristics, they are the territories with the most beneficial taxes for foreign investors. This article shows that Spanish MNCs facing higher tax rates in non-tax havens, and therefore those that stand to gain the most from P-S, are more likely to invest in tax havens. This outcome is robust to at least two different tax haven lists and various definitions of the non-haven tax rate. The size of the MNCs’ activity, their use of intangible assets, and belonging to the Ibex 35 stock index also positively affect the probability of investing in tax havens. By economic sectors, once the endogeneity problem is controlled for, the incentive is greater for manufacturing than for service firms, but it is especially high for financial firms. Additionally, while non-haven tax rates positively influence the number of different tax havens used by firms, they have no effect on the number of affiliates located within them. Finally, the article estimates that Spanish MNCs have been able to save about 4 billion euros per year in Corporate Income Tax in the period 2013–2018 as a result of P-S

Which multinationals can escape high Statutory Tax Rates? The Profit-Shifting strategy to reduce taxes

Multinationals can escape high Statutory Tax Rates (STRs) by way of Profit-Shifting (P-S) and in this form, reduce the Effective Tax Rate (ETR) they ultimately pay. In this article, we find evidence for Spain consistent with P-S, since the relationship between STRs and ETRs becomes negative for multinationals with characteristics that may facilitate P-S, i.e. being very large, having at least one tax haven affiliate, and owning Intellectual Property

Polimedia como estrategia de comunicación en los procesos de enseñanza-aprendizaje

En este capítulo presentaremos el desarrollo de un proyecto de innovación docente en aulas universitarias, donde un grupo de 70 estudiantes de la titulación de grado en Educación Primaria de la Facultad de Ciencias de la Educación (Universidad de Sevilla, España) ha utilizado las tecnologías de la información y la comunicación para diseñar materiales con el soporte Polimedia. La herramienta ha permitido a los estudiantes crear sus propios materiales didácticos sin necesidad de tener grandes conocimientos técnicos, integrando diversas tecnologías, como presentaciones, videos, animaciones, etc. Hay que hacer constar que ha existido un alto nivel de satisfacción de los estudiantes por participar en la innovación, y que este tipo de experiencias contribuye al desarrollo de las competencias emanadas del Proyecto Tunning propias de la titulación

La producción de objetos de aprendizaje en realidad aumentada por estudiantes universitarios: grado de aceptación de esta tecnología y motivación para su uso

Este estudio analiza el grado de aceptación tecnológica y la motivación que despiertan en estudiantes universitarios los objetos de Realidad Aumentada (RA); específicamente si esos objetos son generados por los propios alumnos o si utilizan los ya producidos. La investigación se llevó a cabo con estudiantes que cursaban las asignaturas de Tecnología educativa y TIC aplicadas a la educación del grado de Educación Infantil y Primaria de las facultades de Ciencias de la Educación de las universidades de Sevilla y Huelva (España). Para el análisis de la motivación se utilizó el Instructional Material Motivational Survey y para el diagnóstico de la aceptación de la tecnología, el Modelo de Aceptación Tecnológica. Los resultados mostraron que el uso de la RA en la enseñanza universitaria ha despertado un alto grado de aceptación y motivaciónThis study analyzes the degree of technological acceptance and motivation that univer- sity students experience through objects of augmented reality, specifically if students generate these objects or if they use previously produced objects. fte research focu- sed on students who were taking courses in educational technology and ICT applied to education, in the undergraduate program of Early Childhood Education in the School of Educational Science at the universities of Seville and Huelva (Spain). To analyze motivation, the Instructional Material Motivational Survey was used, and to diagnose the acceptance of technology, the Model of Technological Acceptance. fte results showed that the use of augmented reality in university teaching has led to a high degree of acceptance and motivation.Ministerio de Economía y Competitivida