Cambios políticos y repercusiones jurídicas. Dictamen sobre el "Otoño Catalán"

Traballo fin de grao (UDC.DER). Dereito. Curso 2012/201

La figura del Establecimiento Permanente frente a los nuevos retos de la Economía Digital. Un caso particular: Airbnb

[Resumen]: El objetivo de este Trabajo de Fin de Grado es analizar uno de los principales retos a los que se enfrenta la fiscalidad moderna, esto es, la inadecuación del concepto de Establecimiento Permanente (EP) a la nueva Economía Digital. De este modo, se comienza exponiendo los retos que plantea esta Nueva economía, como la atribución de beneficios a intangibles, o la obtención de rentas sin necesidad de una presencia física imponible. Asimismo, se hace un repaso del concepto de EP, su origen y evolución histórica, así como su regulación en el MC OCDE y en el ordenamiento jurídico español. Posteriormente, se exponen las prácticas elusivas recogidas en la Acción 7 del Plan de Acción BEPS y las medidas propuestas contra las mismas. Finalmente, el análisis de Airbnb permitirá observar la forma en que tributan las MNEs tecnológicas en el actual sistema tributario internacional, y reflexionar hacía donde la dirigen medidas como la Tasa Google o la Presencia Digital Significativa, que reformula el concepto de EP tal y como lo conocemos.[Abstract]: The aim of this final project is to analyse one of the main challenges confronting the modern tax system, the mismatch between the current Permanent Establishment (PE) and the new Digital Economy. In this way, we firstly expose the main challenges of this New Economy like the attribution of profits to intangibles and the ability to obtain profits without requiring physical taxable presence. We also make a review of the PE Concept, considering its origin, historical evolution and its regulation inside the Spanish legal system and inside the MC OCDE. Afterwards, we expose Action 7 of Action Plan on BEPS, focusing on circumvention practices and the proposed measures against them. Finally, the Airbnb analysis will allow us to know the way in which, with the current tax criteria, the profits made by MNEs are being taxed, and to reflect on how measures like Google Tax or Digital Significative Presence could alter de situation, defining a new concept of PE.Traballo fin de grao (UDC.ECO). ADE. Curso 2018/201

Tratamiento jurídico de la financiación ilegal de partidos políticos

Traballo fin de grao (UDC.DER). Dereito. Curso 2018/201

All-inorganic lead-free doped-metal halides for bright solid-state emission from primary colors to white light

Metal halides have been explored with the aid of strong photoluminescence for optical and optoelectronic applications. However, the preparation of lead (Pb)-free solid-state emitters with high photoluminescence quantum yields (PLQYs) and tunable emission remains exceptionally challenging. Herein, we report metal ion (Cu(I), Mn(II), and Sn(II))-doped Cs3ZnI5 single crystals that are primary color (violet, green, and orange/red) emitters with extremely high PLQYs. Whereas the Mn-doping leads to bright green emissions with 100% PLQY, the Cu- and Sn-doping give rise to blue and red emissions with PLQYs of 57 and 64%, respectively. Interestingly, higher Mn doping results in white light emissive crystals as a side product, which are found to be Mn-doped CsI single crystals. The bright white light emissive crystals can be synthesized in a pure form in large quantities and exhibit a high color rendering index (CRI) of 78 and CIE coordinates of (0.30, 0.38), which are close to daylight conditions. To the best of our knowledge, this is the first demonstration of white light emission from a complete inorganic system. Importantly, the single crystals of all colors exhibit high long-term stability as their PLQY remains unchanged even after 2 months of preparation, and are thermally stable up to 600 °C.Agencia Estatal de Investigación | Ref. PID2020-117371RA-I00Agencia Estatal de Investigación | Ref. TED2021-131628A-I00Agencia Estatal de Investigación | Ref. RYC2018-026103-IXunta de Galicia | Ref. ED431F2021/05Universidade de Vigo/CISU

Ligand chemistry of inorganic lead halide perovskite nanocrystals

Lead halide perovskite nanocrystals (LHP NCs) have emerged as next-generation semiconductor materials with outstanding optical and optoelectronic properties. Because of the high surface-to-volume ratio, the optical and optoelectronic performance and the colloidal stability of LHP NCs largely depend on their surface chemistry, especially the ligands and surface termination. On one hand, the capping ligands improve the colloidal stability and luminescence; on the other hand the highly dynamic binding nature of ligands is detrimental to the colloidal stability and photoluminescence of LHP NCs. In addition, the surface functionalization with desired molecules induces new functionalities such as chirality, light harvesting, and triplet sensitization through energy/electron transfer or use as X-ray detectors. In this review, we present the current understanding of an atomic view of the surface chemistry of colloidal LHP NCs, including crystal termination, vacancies, and different types of capping ligands. Furthermore, we discuss the ligand-induced functionalities, including photocatalysis and chirality.Deutsche Forschungsgemeinschaft | Ref. EXC 2089/1 390776260Xunta de Galicia | Ref. ED431F2021/05Agencia Estatal de Investigación | Ref. RYC2018-026103-IAgencia Estatal de Investigación | Ref. PID2020-117371RA-I00Universidade de Vigo/CISU

Wastewater early warning system for SARS-CoV-2 outbreaks and variants in a Coruña, Spain

Financiado para publicación en acceso aberto: Universidade da Coruña/CISUG[Abstract]: Wastewater-based epidemiology has been widely used as a cost-effective method for tracking the COVID-19 pandemic at the community level. Here we describe COVIDBENS, a wastewater surveillance program running from June 2020 to March 2022 in the wastewater treatment plant of Bens in A Coruña (Spain). The main goal of this work was to provide an effective early warning tool based in wastewater epidemiology to help in decision-making at both the social and public health levels. RT-qPCR procedures and Illumina sequencing were used to weekly monitor the viral load and to detect SARS-CoV-2 mutations in wastewater, respectively. In addition, own statistical models were applied to estimate the real number of infected people and the frequency of each emerging variant circulating in the community, which considerable improved the surveillance strategy. Our analysis detected 6 viral load waves in A Coruña with concentrations between 103 and 106 SARS-CoV-2 RNA copies/L. Our system was able to anticipate community outbreaks during the pandemic with 8-36 days in advance with respect to clinical reports and, to detect the emergence of new SARS-CoV-2 variants in A Coruña such as Alpha (B.1.1.7), Delta (B.1.617.2), and Omicron (B.1.1.529 and BA.2) in wastewater with 42, 30, and 27 days, respectively, before the health system did. Data generated here helped local authorities and health managers to give a faster and more efficient response to the pandemic situation, and also allowed important industrial companies to adapt their production to each situation. The wastewater-based epidemiology program developed in our metropolitan area of A Coruña (Spain) during the SARS-CoV-2 pandemic served as a powerful early warning system combining statistical models with mutations and viral load monitoring in wastewater over time.Open Access funding provided thanks to the CRUE-CSIC agreement with Springer Nature. Funding for open access charge: Universidade da Coruña/CISUG. This work was supported by EDAR Bens S.A., A Coruña, Spain [grant references INV04020, INV12120, INV05921, and INV148721 to MP], by the National Plan for Scientific Research, Development and Technological Innovation funded by the Institute of Health Carlos III (ISCIII), Spain—General Subdirection of Assessment and Promotion of the Research-European Regional Development Fund (FEDER) “A way of making Europe” [grant references PI15/00860 to GB, PI17/01482, and PI20/00413 to MP], by the Galician Innovation Agency (GAIN) (Xunta de Galicia, Spain) [grant references IN607A 2016/22 to GB, ED431C-2016/015 and ED431C-2020/14 to RC, ED431C 2021/53 to SL and ED431G 2019/01 and COV20/00604 to RC and SL, by Ministry of Economic Affairs and Digital Transformation (MINECO), Spain [grant references MTM2017-82724-R to RC], by the Spanish Network for Research in Infectious Diseases [REIPI RD16/0016/0006 to GB], by the “Innova Saúde” Program, (INNOVAMICROLAB project) co-founded by the Galician Healthcare Service (SERGAS) and the Spanish Ministry of Science and Innovation, and by the Spanish Network of Research in Infectious Diseases (CIBERINFEC, ISCIII), and by the European Virus Archive Global (EVA-GLOBAL) project that has received funding from the European Union’s Horizon 2020 research and innovation program under grant agreement No 871029. SR-F was financially supported by REIPI RD16/0016/006, KC-P by IN607A 2016/22 and the Spanish Association against Cancer (AECC) and JAV by IN607A 2016/22. DP was funded by grant EPICOVIGAL FONDO SUPERA-COVID19 from Banco Santander-CSIC-CRUE, Spain, and grant CT850A-2 from (Health Knowledge Agency) ACIS SERGAS from the Consellería de Sanidade of Xunta de Galicia, Spain.EDAR Bens S.A.; INV04020EDAR Bens S.A.; INV12120EDAR Bens S.A.; INV05921EDAR Bens S.A.; INV148721Xunta de Galicia; IN607A 2016/22Xunta de Galicia; ED431C-2016/015Xunta de Galicia; ED431C-2020/14Xunta de Galicia; ED431C 2021/53Xunta de Galicia; ED431G 2019/01Xunta de Galicia; COV20/0060

Roadmap on perovskite light-emitting diodes

In recent years, the field of metal-halide perovskite emitters has rapidly emerged as a new community in solid-state lighting. Their exceptional optoelectronic properties have contributed to the rapid rise in external quantum efficiencies (EQEs) in perovskite light-emitting diodes (PeLEDs) from <1% (in 2014) to over 30% (in 2023) across a wide range of wavelengths. However, several challenges still hinder their commercialization, including the relatively low EQEs of blue/white devices, limited EQEs in large-area devices, poor device stability, as well as the toxicity of the easily accessible lead components and the solvents used in the synthesis and processing of PeLEDs. This roadmap addresses the current and future challenges in PeLEDs across fundamental and applied research areas, by sharing the community’s perspectives. This work will provide the field with practical guidelines to advance PeLED development and facilitate more rapid commercialization

Antitumor Necrosis Factor Agents to Treat EndoscopicPostoperative Recurrence of Crohn’s Disease: A Nationwide Study With Propensity-Matched Score Analysis

INTRODUCTION:Patients with Crohn's disease experiencing endoscopic postoperative recurrence (POR) may benefit from antitumor necrosis factor (TNF) agents but scarce data on this are available. Our aim was to assess the efficacy of anti-TNF in improving mucosal lesions in patients with endoscopic POR.METHODS:Multicenter, retrospective, study of patients with Crohn's disease who underwent therapy with anti-TNF agents for endoscopic POR (Rutgeerts score > i1). Treatment outcomes were assessed by the findings in the last ileocolonoscopy performed after anti-TNF therapy was initiated. Endoscopic improvement and remission were defined as any reduction in the baseline Rutgeerts score and by a Rutgeerts score < i2, respectively.RESULTS:A total of 179 patients were included, 83 were treated with infliximab and 96 with adalimumab. Median time on anti-TNF therapy at the last endoscopic assessment was 31 months (interquartile range, 13-54). Endoscopic improvement was observed in 61%, including 42% who achieved endoscopic remission. Concomitant use of thiopurines and treatment with infliximab were associated with endoscopic improvement (odds ratio [OR] 2.15, 95% confidence interval [CI] 1.04-4.46; P = 0.03, and OR 2.34, 95% CI 1.18-4.62; P < 0.01, respectively) and endoscopic remission (OR 3.16, 95% CI 1.65-6.05; P < 0.01, and OR 2.01, 95% CI 1.05-3.88; P = 0.04, respectively) in the multivariable logistic regression analysis. These results were confirmed in a propensity-matched score analysis.DISCUSSION:In patients with endoscopic POR, anti-TNF agents improve mucosal lesions in almost two-thirds of the patients. In this setting, concomitant use of thiopurines and use of infliximab seem to be more effective in improving mucosal lesions.Fiorella Canete received a research grant from the Societat Catalana de Digestologia

Lead-Free Halide Perovskite Materials and Optoelectronic Devices: Progress and Prospective

Halide perovskites, in the form of thin films and colloidal nanocrystals, have recently taken semiconductor optoelectronics research by storm, and have emerged as promising candidates for high-performance solar cells, light-emitting diodes (LEDs), lasers, photodetectors, and radiation detectors. The impressive optical and optoelectronic properties, along with the rapid increase in efficiencies of solar cells and LEDs, have greatly attracted researchers across many disciplines. However, most advances made so far in terms of preparation (colloidal nanocrystals and thin films), and the devices with highest efficiencies are based on Pb-based halide perovskites, which have raised concerns over their commercialization due to the toxicity of Pb. This has triggered the search for lower-toxicity Pb-free halide perovskites and has led to significant progress in the last few years. In this roadmap review, researchers of different expertise have joined together to summarize the latest progress, outstanding challenges, and future directions of Pb-free halide perovskite thin films and nanocrystals, regarding their synthesis, optical spectroscopy, and optoelectronic devices, to guide the researchers currently working in this area as well as those that will join the field in the future.I.L.-F., D.V., C.-Y.W., S.S., T.O., Y.-T.H., K.S., Y.L., V.S.C., J.Z., L.D.T., and D.G. contributed equally to this work. L.P. acknowledges the support from the Spanish Ministerio de Ciencia e Innovación through the Ramón y Cajal grant (RYC2018-026103-I) and the Spanish State Research Agency (Grant No. PID2020-117371RA-I00; TED2021-131628A-100), as well as the grant from the Xunta de Galicia (ED431F2021/05). C.-Y.W. acknowledges the financial support from Alexander von Humboldt Foundation. K.S. acknowledges the financial support from China Scholarship Council (CSC), and P.M.-B. acknowledges support from Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) under Germany's Excellence Strategy – EXC 2089/1–390776260 (e-conversion). V.B. and T.O. acknowledge the MEXT JSPS Grants 20J00974, 21K14580, and 23H01781. H.Z acknowledges the financial supported by NSFC (62222405, 52131304), the Natural Science Foundation of Jiangsu Province (BK20220142), the Fundamental Research Funds for the Central Universities (30922010713), and NSFC-RGC (62261160392). H.-T.S. acknowledges the financial support from JSPS KAKENHI (21H01743). Y.-T.H and R.L.Z.H. would like to thank the Engineering and Physical Sciences Research Council (EPSRC) for funding (no. EP/V014498/2). R.L.Z.H. also thanks the Royal Academy of Engineering through the Research Fellowships scheme (no. RF∖201718∖17101). D.V. and E.D. acknowledge financial support from the Research Foundation – Flanders through an FWO doctoral fellowship to D.V. (FWO Grant Number 1S45223N) and the KU Leuven Internal Funds (Grant Numbers STG/21/010, C14/23/090, and CELSA/23/018). T.D. acknowledges the Department of Science and Technology (DST) and the Science and Engineering Research Board (SERB) for the Ramanujan Fellowship Award (RJF/2021/000125). I.M.-S. acknowledges Ministry of Science and Innovation of Spain under Step-Up (TED2021-131600B-C31) project and by Generalitat Valenciana under Print-P (MFA/2022/020) project. V.S.C., I.M.-S. and J.P.M.-P acknowledges the support of the Horizon 2020 research and innovation program through the DROP-IT project (grant agreement no. 862656)

Roadmap on Perovskite Light-Emitting Diodes

In recent years, the field of metal-halide perovskite emitters has rapidly emerged as a new community in solid-state lighting. Their exceptional optoelectronic properties have contributed to the rapid rise in external quantum efficiencies (EQEs) in perovskite light-emitting diodes (PeLEDs) from <1% (in 2014) to approaching 30% (in 2023) across a wide range of wavelengths. However, several challenges still hinder their commercialization, including the relatively low EQEs of blue/white devices, limited EQEs in large-area devices, poor device stability, as well as the toxicity of the easily accessible lead components and the solvents used in the synthesis and processing of PeLEDs. This roadmap addresses the current and future challenges in PeLEDs across fundamental and applied research areas, by sharing the community's perspectives. This work will provide the field with practical guidelines to advance PeLED development and facilitate more rapid commercialization.Comment: 103 pages, 29 figures. This is the version of the article before peer review or editing, as submitted by an author to Journal of Physics: Photonics. IOP Publishing Ltd is not responsible for any errors or omissions in this version of the manuscript or any version derived from i