De lo pertinente en el intercambio de información tributaria: Análisis de la STJUE de 6 de octubre de 2020, asuntos acumulados C-245/19 y C-246/19

La Sentencia del Tribunal de Justicia de la Unión Europea de 6 de octubre de 2020, sobre decisión prejudicial planteada por el Tribunal Supremo de Luxemburgo constituye uno de los escasos pronunciamientos relativos a la cooperación administrativa e intercambio de información tributaria. En el caso objeto de esta sentencia se entiende cumplida la norma de la «pertinencia previsible» en la solicitud de intercambio de información al indicar esta la identidad de las personas involucradas y el periodo al que se refiere la investigación. El concepto de la «pertinencia previsible» no se define de manera explícita en la legislación europea aplicable al caso, ni tampoco el tribunal entra a definirlo, sino que lo delimita haciendo referencia a la concreción e individualización de los datos sin realizar más precisiones. Como es un término susceptible de interpretación y que atiende especialmente a las circunstancias fácticas del supuesto, la pertinencia debe analizarse caso por caso y por ello pueden surgir discrepancias entre autoridad requirente y autoridad requerida. Al tratarse de un concepto indeterminado, este ha de modularse para así ofrecer una definición más clara y que sea uniforme con el fin de evitar conflictos entre Estados miembros dotando así al sistema de una mayor seguridad jurídica

La moratoria de las actividades de “fracking” y la responsabilidad patrimonial de la administración

Treballs Finals de Grau de Dret. Universitat de Barcelona. Derecho Administrativo. Derecho de Minas y Energía. Curs: 2016-2017. Tutor: José María Moltó DarnerDesde pequeño he estado concienciado con el Medio Ambiente, y al empezar el Grado en Derecho vi la posible y real relación Derecho – Medio Ambiente, a lo largo del transcurso de mis estudios del Grado he ido investigando por mi propia cuenta sobre esta materia y esta efectiva correlación. Por eso, con la realización de este trabajo he visto la posibilidad de conglomerar en una misma investigación Derecho, Medio Ambiente y actualidad. La hipótesis que nos planteamos en la realización de este trabajo es como poder regular una actividad económica con clara incidencia en el medio ambiente como es la fractura hidráulica, más conocida como fracking. Con esto se quiere significar el hecho de abordar si sería idóneo un marco restrictivo o más bien prohibitivo, en el ámbito de una posible moratoria, y sus posibles consecuencias indemnizatorias. Esta técnica se encuentra en cierta decadencia o regresión desde 2013, sobre todo por los masivos movimientos sociales que han ido en su contra, pero parece que a día de hoy vuelve a estar en el estado de la cuestión más que nunca por la aparición, otra vez, en los medios de comunicación del Proyecto Castor, estando en el punto de mira especialmente la indemnización percibida por la empresa concesionaria...

Dictamen Jurídico de Derecho Fiscal. Caso 2A

Treballs Finals del Màster d'Advocacia, Facultat de Dret, Universitat de Barcelona, Curs: 2017-2018, Tutor: Pérez García, Jorg

El concepto de observación en Ludwik Fleck

El presente artículo busca recuperar la noción de observación científica en la teoría epistemológica de Ludwik Fleck. Mediante el análisis de este concepto, así como de otros como estilos de pensamiento y colectivos de pensamiento, se busca describir las bases socio-históricas presentes en la perspectiva de Fleck para entender la evolución del pensamiento científico más allá de los elementos tradicionales del realismo clásico. El estudio de los aspectos históricos y culturales en la formación de los estilos de pensamiento permite un acercamiento al trabajo científico no desde una perspectiva abstracta y distante de las condiciones sociales, sino desde el interior de los colectivos y sus dinámicas de producción de conocimiento. La propuesta de Fleck se relaciona con teorías y corrientes contemporáneas de la sociología de la ciencia y de la epistemología de las ciencias sociales; por ello, revisar su pensamiento amplía el ámbito de aplicación de una epistemología socio-histórica

Diseño de investigación para la optimización del flujo de caja en una empresa de mantenimientos mecánicos y venta de repuestos de camión a nivel nacional utilizando factoraje como herramienta de financiamiento

Diseñar una estrategia para la optimización del flujo de caja en una empresa de servicios mecánicos y venta de repuesto, así realizar una evaluación del proceso de cobranza utilizado por la empresa en estudio y establecer una herramienta financiera que permita dar fluidez a los ingresos generados por las ventas al crédito de la empresa, así mismo evaluar la metodología financiera propuesta para optimizar el flujo de efectivo

Effect of Heating on Avian (Cortical and Medullary) Bone Chemistry, Mineralogy and Structural Organization

The Supporting Information is available free of charge at https://pubs.acs.org/doi/10.1021/acs.cgd.3c00648.The study of bone changes induced by heating is highly relevant for forensic and archeological analyses as well as for the production of bone-derived materials with novel properties and applications. In the present study, we study in detail how different types of avian bone (cortical, medullary) transform during thermal treatments (up to 800 °C) using different analytical techniques such as thermogravimetry (TGA-DSC), electron microscopy, X-ray diffraction and infrared spectroscopy. We show that bone transformation following thermal treatments is strongly influenced by bone architecture, the composition of the organic matrix, and the integration of the mineral with the organic fractions. For instance, in avian cortical bone, the apatite nanocrystals are integrated within collagen fibrils and coated with phosphorylated proteins. During heating, the collagen losses structural order and denatures (at around 200 °C), losing all structural integrity at 300 °C. In the bone mineral fraction, there is a gradual conversion of phosphate, in poorly crystalline/amorphous environments, into apatite (up to 400 °C). However, it is not until all organics are completely lost at around 600 °C that recrystallization sets in with a rapid increase in the size of apatite crystals. Also, during recrystallization, foreign ions (Mg2+, Na+) are expelled from the apatite lattice to the crystal surface, and the degree of preferential orientation of the apatite crystals increases as larger, well-oriented apatite crystals grow epitaxially at the expense of smaller, randomly oriented crystals. However, the scenario is different for the medullary bone. In this case, with an organic matrix rich in noncollagen proteins and proteoglycans, the recrystallization sets in at much lower temperatures (around 400 °C compared to 600 °C in cortical bone). Thus, the association of mineral and organic components controls recrystallization, particularly in the case of apatite nanocrystals within collagen fibrils in cortical bone. Also, the calcination process creates additional microporosity in both types of bone, increasing the bone mineral surface area and reactivity. The information obtained in this study provides a better understanding of the dynamics of bone transformation during alteration in natural processes (e.g., diagenesis, burning) and how bone mineral characteristics can be modified for specific applications (e.g., bone grafts, waste removal, or chromatography).Junta de Andalucía (P20_00208 and P20_00207)Spanish government (PID2020-116660GB-I00), UCE-PP2016-05Biotechnology Institute (University of Granada

AER Neuro-Inspired interface to Anthropomorphic Robotic Hand

Address-Event-Representation (AER) is a communication protocol for transferring asynchronous events between VLSI chips, originally developed for neuro-inspired processing systems (for example, image processing). Such systems may consist of a complicated hierarchical structure with many chips that transmit data among them in real time, while performing some processing (for example, convolutions). The information transmitted is a sequence of spikes coded using high speed digital buses. These multi-layer and multi-chip AER systems perform actually not only image processing, but also audio processing, filtering, learning, locomotion, etc. This paper present an AER interface for controlling an anthropomorphic robotic hand with a neuro-inspired system.Unión Europea IST-2001-34124 (CAVIAR)Ministerio de Ciencia y Tecnología TIC-2003-08164-C03-02Ministerio de Ciencia y Tecnología TIC2000-0406-P4- 0

Paleohydrological dynamics in the Western Mediterranean during the last glacial cycle

This study was supported by the project B-RNM-144-UGR18 of the action "Proyectos I+D+i del Programa Operativo FEDER 2018 -Junta de Andalucia-UGR", the projects CGL2013-47038-R and CGL201785415-R, of the "Ministerio de Economia y Competitividad of Spain and Fondo Europeo de Desarrollo Regional FEDER", and the research group RNM-190 (Junta de Andalucia). A.G.-A. was also supported by a Marie Curie Intra-European Fellowship of the 7th Framework Programme for Research, Technological Development and Demonstration of the European Commission (NAOSIPUK. Grant Number: PIEF-GA-2012-623027) and by a Ram ' on y Cajal Fellowship RYC-2015-18966 of the Spanish Government (Ministerio de Economia y Competividad). J.C. acknowledges the postdoctoral funding provided by the Academy of Finland (project number 316702). J.L.T. hosted the NAOSIPUK project (PIEFGA-2012-623027) at the University of Glasgow. A.L.-A PhD is funded by BES-2018-084293 (Ministerio de Economia y Competividad). M.J.R.R. acknowledges the postdoctoral funding by the European Research Council (ERC-2017-ADG-788616). This study was supported by an ERC Consolidator Grant (STEEPclim) to D.S. (Grant Agreement No. 647035). E.S. is supported by the DFG Cluster of Excellence 2077 >The Ocean Floor -Earth's Uncharted Interface < at MARUM. We thank Ralph Kreutz for analytical support.The transitional regions between the low and high latitudes of the Northern Hemisphere are highly vulnerable to future climate change yet most of the current climate models usually diverge in their projections. To better understand the dynamics in these regions, the reconstruction of past hydrological fluctuations and precipitation patterns is of paramount importance to accurately constrain present and future climate scenarios. In this study, we investigated paleohydrological dynamics in the western Mediterranean region, a transitional zone between low-mid latitudes and Atlantic - Mediterranean realms. We reconstruct precipitation and moisture source changes during the last -35 ka in order to propose the potential mechanisms driving these oscillations. To do so, we use hydrogen isotopes from sedimentary leaf waxes, more specifically the C31 n-alkane homologue, and a precipitation proxy based on previously published pollen data from a sedimentary core (Padul-15-05) in southern Iberia (Padul wetland -37-N). With this combination we disentangle the coupled effect of precipitation amount and source on the hydrogen isotopic signature of the studied C31 n-alkane record. Our results show three main periods characterized by different precipitation patterns. Low precipitation, mainly linked to a significant contribution from an isotopically-enriched Mediterranean precipitation source, occurred from -30 to -15.5 ka BP and during the last -5 ka, whereas enhanced precipitation with a predominant isotopically-depleted Atlantic precipitation source prevailed from -15.5 to -5 ka BP. This latter stage is here defined as the Western Mediterranean Humid Period (WMHP). In addition, some occasional millennial-scale opposite precipitation patterns can be observed during these climatically distinct periods. These changes in the source of precipitation were likely coupled to a shift in the main rainy season from winter, when Atlantic precipitation prevailed, to late winter-early spring, when the contribution of Mediterranean moisture is higher. Comparison between the studied mid-latitude terrestrial Padul-15-05 core and a low-latitude marine record offshore of northwestern Africa shows clear long-term synchronous responses of both western Mediterranean precipitation and western African monsoon systems to northern Hemisphere atmospheric dynamics, ultimately controlled by orbital forcing and ice-sheets fluctuations.action "Proyectos I+D+i del Programa Operativo FEDER 2018 -Junta de Andalucia-UGR" B-RNM-144-UGR18Ministerio de Economia y Competitividad of Spain CGL2013-47038-R CGL201785415-RJunta de Andalucia RNM-190Marie Curie Intra-European Fellowship of the 7th Framework Programme for Research, Technological Development and Demonstration of the European Commission (NAOSIPUK) PIEF-GA-2012-623027Spanish Government (Ministerio de Economia y Competividad) RYC-2015-18966Academy of FinlandEuropean Commission 316702NAOSIPUK project at the University of Glasgow PIEFGA-2012-623027Ministerio de Economia y Competividad BES-2018-084293European Research Council (ERC)European Commission ERC-2017-ADG-788616ERC Consolidator Grant (STEEPclim) 647035DFG Cluster of Excellence 2077 >The Ocean Floor -Earth's Uncharted Interface < at MARUMEuropean Commissio

Climatic control on the Holocene hydrology of a playa-lake system in the western Mediterranean

This study was supported by the action "Proyectos I + D + i del Programa Operativo FEDER 2018-Junta de Andalucia-UGR"& nbsp;[grant number B-RNM-144-UGR] , the Spanish Government (Ministerio de Economia y Competividad) and the European Regional Development Fund (ERDF-FEDER) [grant numbers CGL2013-47038-R and CGL2017- 85415-R] , and the Junta de Andalusia [grant numbers P18-RT-871 and Retos P20_00059, and research group RNM-190] . A.G.-A. was supported by a Ramon y Cajal Fellowship RYC of the Spanish Government (Ministerio de Economia y Competividad) [grant number 2015-18966] . A.L.-A PhD was funded by a fellowship of the Spanish Government (Ministerio de Economia y Competividad) [grant number BES-2018-084293] . F.G was financially supported by a Ramon y Cajal Fellowship (RYC2020-029811-I) of the Spanish Government (Ministerio de Economia y Competividad) . The Open Access Publication Charge was funded by the University of Granada/CBUA.Evaporitic lakes such as playa-lakes are characteristic of many arid regions and are unique environments with respect to fauna and flora, while being very vulnerable to climate and environmental fluctuations and threatened by the current global change scenario. Water balance oscillations in these systems can trigger the precipitation or dissolution of different evaporitic minerals, negatively impacting local biodiversity and economic activities. Here, we study the sedimentary record of a small saline pond from a playa-lake complex in southwestern Iberia in order to reconstruct the paleohydrological evolution of this area and assess potential anthropogenic disturbances. The different proxies studied in the ~11.9 ky old sedimentary record of the Laguna de la Ballestera suggest that the greatest lake extension and the highest water levels occurred during the Early Holocene, pointing to the wettest period of the record. Climate transitioned towards more arid conditions during the Middle Holocene, and even more dramatically during the Late Holocene. In this last stage the wetland surface and the water level largely diminished and gypsum precipitation gradually increased pointing towards a negative precipitation/ evapotranspiration balance and lowest water levels. Summer desiccation likely occurred under this scenario, especially after ~1.0–0.9 cal ky BP coeval with the Medieval Climate Anomaly, when gypsum content started to rise abruptly. However, this significant gypsum precipitation was only associated with a massive drop in the siliciclastic content and scarce carbonates (dolomite and calcite) during the last ~400 years. This evidence suggests a shift from a (semi) permanent to a temporal/seasonal hydrological regime. The environmental evolution of this wetland responded to the general climatic evolution of the western Mediterranean during the Holocene, being mostly controlled by changes in insolation. Our data also show that the environmental response of the studied wetland to natural climate variations was only significantly disturbed by human activities since the 20th century, especially in the second half of the century, deduced by abrupt fluctuations in the siliciclastic, gypsum and organic content in the sediments, as well as by the enhanced sedimentary accumulation rates, probably as a response to changes in the hydroperiod of the lake and in the catchment land use.Spanish Government B-RNM-144-UGRProyectos I + D + i del Programa Operativo FEDER 2018-Junta de Andalucia-UGR B-RNM-144-UGRSpanish Government RNM-190European Commission B-RNM-144-UGR BES-2018-084293Junta de Andalusia CGL2013-47038-R CGL2017- 85415-R P18-RT-871Ramon y Cajal Fellowship RYC of the Spanish Government (Ministerio de Economia y Competividad) Retos P20_00059 2015-18966University of Granada/CBUA RYC 2020-029811-

The history of the construction of the Cuban National Capitol

In 2019, the Office of the Historian of the City of Havana (OHCH) completed the restoration of the National Capitol of Cuba. It had begun in 2010. The architectural intervention on this monument is, so far, the largest restoration project the country has ever faced, due to its size, importance and large scale. This article describes its history and construction methods, emphasising the construction and technical innovation that made it possible to complete the work in a very short time for the conditions and techniques of the time: only three years (1926 to 1929) for a building that had 13,483 m2 of construction and 26,391 m2 of parks and gardens, covering a total area of approximately 43,600 m2 [1]. The research goal is to provide information on the construction solutions and materials used to build the monument, based on the extensive graphic and photographic documentation located in the different archives in Havana, consulted by staff from the University of Alicante and the Polytechnic University of Cartagena, throughout 2010 and 2011. This made it possible to carry out a subsequent detailed study of this information. It took approximately two years to deeply understand the innovative construction of a neoclassical style building, made of reinforced concrete and iron but covered in stone, and to be able to redraw, by means of technical axonometries, the load-bearing structure of the central body. The study focuses primarily on the central body of the building, which supports the large dome, and unmasks its highly complicated internal structure