Aplicación práctica de las ventajas fiscales en la empresa familiar: patrimonio y sucesiones

Treball de Final de Màster Universitari en Gestió Financera i Comptabilitat Avançada. Codi: SRG031. Curs acadèmic 2014-2015El presente trabajo pretende hacer un análisis, tanto teórico como práctico, de las ventajas fiscales que pueden disfrutar las empresas familiares. Estas ventajas tienen lugar principalmente en el Impuesto sobre el Patrimonio y en el Impuesto sobre Sucesiones y Donaciones. Con este régimen fiscal se busca ayudar a la permanencia de este tipo de empresas ya que tienen una gran importancia dentro del tejido empresarial español. A lo largo del trabajo se desarrollarán varios supuestos prácticos en los que se ha aplicado la tributación actual para las empresas familiares. En ellos se podrá apreciar el ahorro fiscal producido y también la importancia de la planificación fisca

Virtualisation and resource allocation in MECEnabled metro optical networks

The appearance of new network services and the ever-increasing network traffic and number of connected devices will push the evolution of current communication networks towards the Future Internet. In the area of optical networks, wavelength routed optical networks (WRONs) are evolving to elastic optical networks (EONs) in which, thanks to the use of OFDM or Nyquist WDM, it is possible to create super-channels with custom-size bandwidth. The basic element in these networks is the lightpath, i.e., all-optical circuits between two network nodes. The establishment of lightpaths requires the selection of the route that they will follow and the portion of the spectrum to be used in order to carry the requested traffic from the source to the destination node. That problem is known as the routing and spectrum assignment (RSA) problem, and new algorithms must be proposed to address this design problem. Some early studies on elastic optical networks studied gridless scenarios, in which a slice of spectrum of variable size is assigned to a request. However, the most common approach to the spectrum allocation is to divide the spectrum into slots of fixed width and allocate multiple, consecutive spectrum slots to each lightpath, depending on the requested bandwidth. Moreover, EONs also allow the proposal of more flexible routing and spectrum assignment techniques, like the split-spectrum approach in which the request is divided into multiple "sub-lightpaths". In this thesis, four RSA algorithms are proposed combining two different levels of flexibility with the well-known k-shortest paths and first fit heuristics. After comparing the performance of those methods, a novel spectrum assignment technique, Best Gap, is proposed to overcome the inefficiencies emerged when combining the first fit heuristic with highly flexible networks. A simulation study is presented to demonstrate that, thanks to the use of Best Gap, EONs can exploit the network flexibility and reduce the blocking ratio. On the other hand, operators must face profound architectural changes to increase the adaptability and flexibility of networks and ease their management. Thanks to the use of network function virtualisation (NFV), the necessary network functions that must be applied to offer a service can be deployed as virtual appliances hosted by commodity servers, which can be located in data centres, network nodes or even end-user premises. The appearance of new computation and networking paradigms, like multi-access edge computing (MEC), may facilitate the adaptation of communication networks to the new demands. Furthermore, the use of MEC technology will enable the possibility of installing those virtual network functions (VNFs) not only at data centres (DCs) and central offices (COs), traditional hosts of VFNs, but also at the edge nodes of the network. Since data processing is performed closer to the enduser, the latency associated to each service connection request can be reduced. MEC nodes will be usually connected between them and with the DCs and COs by optical networks. In such a scenario, deploying a network service requires completing two phases: the VNF-placement, i.e., deciding the number and location of VNFs, and the VNF-chaining, i.e., connecting the VNFs that the traffic associated to a service must transverse in order to establish the connection. In the chaining process, not only the existence of VNFs with available processing capacity, but the availability of network resources must be taken into account to avoid the rejection of the connection request. Taking into consideration that the backhaul of this scenario will be usually based on WRONs or EONs, it is necessary to design the virtual topology (i.e., the set of lightpaths established in the networks) in order to transport the tra c from one node to another. The process of designing the virtual topology includes deciding the number of connections or lightpaths, allocating them a route and spectral resources, and finally grooming the traffic into the created lightpaths. Lastly, a failure in the equipment of a node in an NFV environment can cause the disruption of the SCs traversing the node. This can cause the loss of huge amounts of data and affect thousands of end-users. In consequence, it is key to provide the network with faultmanagement techniques able to guarantee the resilience of the established connections when a node fails. For the mentioned reasons, it is necessary to design orchestration algorithms which solve the VNF-placement, chaining and network resource allocation problems in 5G networks with optical backhaul. Moreover, some versions of those algorithms must also implements protection techniques to guarantee the resilience system in case of failure. This thesis makes contribution in that line. Firstly, a genetic algorithm is proposed to solve the VNF-placement and VNF-chaining problems in a 5G network with optical backhaul based on star topology: GASM (genetic algorithm for effective service mapping). Then, we propose a modification of that algorithm in order to be applied to dynamic scenarios in which the reconfiguration of the planning is allowed. Furthermore, we enhanced the modified algorithm to include a learning step, with the objective of improving the performance of the algorithm. In this thesis, we also propose an algorithm to solve not only the VNF-placement and VNF-chaining problems but also the design of the virtual topology, considering that a WRON is deployed as the backhaul network connecting MEC nodes and CO. Moreover, a version including individual VNF protection against node failure has been also proposed and the effect of using shared/dedicated and end-to-end SC/individual VNF protection schemes are also analysed. Finally, a new algorithm that solves the VNF-placement and chaining problems and the virtual topology design implementing a new chaining technique is also proposed. Its corresponding versions implementing individual VNF protection are also presented. Furthermore, since the method works with any type of WDM mesh topologies, a technoeconomic study is presented to compare the effect of using different network topologies in both the network performance and cost.Departamento de Teoría de la Señal y Comunicaciones e Ingeniería TelemáticaDoctorado en Tecnologías de la Información y las Telecomunicacione

Desbordamiento escolar y desbordamiento familiar

Se presenta los efectos del estrés cotidiano en la infancia desde el concepto de desbordamiento psicológico o spillover, entendido como la sobreacumulación de conflictos en un contexto y la transferencia de sus consecuencias negativas a otro. Concretamente, se analiza si existe relación entre los contextos escolar y familiar, entendiendo estos contextos como posible fuente de desbordamiento psicológico. La muestra experimental consta de 208 estudiantes de 6 años de Educación Primaria de la ciudad de Málaga y sus respectivas familias. Mediante el uso del sistema checklist se han recogido los datos proporcionados por cada grupo muestral, siendo analizados estadísticamente mediante sistema de correlaciones, observándose un efecto de contagio mutuo entre ambos contextos, por lo que los conflictos que se dan en el contexto del hogar influyen en los conflictos del menor en el contexto escolar, y viceversa. Estos resultados confirman que existe relación entre las dinámicas conflictivas originadas en la escuela y las dinámicas de relación padres-hijos problemáticas. Este fenómeno de desbordamiento psicológico abre una nueva forma de explorar el estrés cotidiano al contemplar los efectos negativos y su transferencia a otro contexto diferente al que se originó. Asimismo, demuestra la utilidad del instrumento de registro diario en este tipo de estudios. Palabras clave:desbordamiento, infancia, familia, escuela, checklist, estrés.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tec

Evaluation of the techniques to mitigate early shrinkage cracking through an image analysis methodology

This is the accepted version of the following article: [Ruiz-Ripoll, L., Barragán, B. E., Moro, S., and Turmo, J. (2016) Evaluation of the Techniques to Mitigate Early Shrinkage Cracking through an Image Analysis Methodology. Strain, 52: 492–502. doi: 10.1111/str.12191], which has been published in final form at http://onlinelibrary.wiley.com/doi/10.1111/str.12191/abstractNowadays, new products are introduced in concrete mixes to reduce the effects of shrinkage, which are the main reason of most of early age cracking phenomena, especially when curing is not performed in accordance to best practices. The lack of a standardized methodology to quantify concrete cracking complicates the determination of the effectiveness of different solutions and comparison between them. This research presents an evaluation through images of the suitability of fibres and shrinkage-reducing admixtures to control early shrinkage cracking in slab-type concrete elements. The use of this technique has permitted quantifying the typical cracking parameters objectively and analyse probabilistically the average crack width. Results show a delay and reduction of cracking after adding shrinkage-reducing admixtures and fibres in concrete, especially 1kgm-3 of polymeric microfibres. The incorporation of these components directly into the mix modified the behaviour of concrete, reducing shrinkage cracking from the beginning of moisture losses.Peer ReviewedPostprint (author's final draft

Fernando Iwasaki: ajuar narrativo

El siguiente texto pretende servir de introducción al dossier sobre la figura y la producción narrativa del escritor peruano-español Fernando Iwasaki. Comienza con un breve estado de la cuestión, seguido por la presentación de las líneas temáticas y estilísticas tratadas en los diferentes artículos. Planteado como una síntesis del aporte original y sumamente relevante de esta sección de la revista Cauce, no solo destaca las nuevas miradas de los investigadores implicados, sino que adelanta líneas de investigación novedosas para futuras reflexiones. Finalmente, incluye el testimonio invalorable del propio autor, que proporciona claves de lectura y pistas de indagación útiles para los investigadores de su obra.The following text is intended as an introduction to the “ dossier ” on the figure and narrative production of the Peruvian-Spanish writer Fernando Iwasaki. It begins with a short status of the issue, followed by the presentation of thematic and stylistic lines treated in the different articles. Conceived as a synthesis of the original contribution of this section of Cauce Review, this introduction not only highlights new approaches from the researchers involved, it also opens novel lines of research for future consideration. Finally, this introduction contains the invaluable testimony of the author himself, which provides key reading and clues of useful research

How do companies implement process management? : the case of cantabrian companies.

The constant, and sometimes radical, changes that are taking place in the business environment demand that companies develop more agile mechanisms and management systems that enable them to adapt and, above all, to be competitive. All this means that companies must be able to continuously and quickly adapt to change. In order to do this, they need to develop agile and flexible structures. Process management is a mechanism that arises to meet these new needs, giving the company the flexibility to develop their business in today's competitive environment. Despite the importance of process management techniques, several authors affirm that a high percentage of process management initiatives fail. Therefore, the aim of this study is to analyse how companies implement process management. Specifically, we would like to know who the people responsible for the implementation were and which phases or steps they followed. In order to achieve this aim, a survey was conducted among companies over 20 employees from Cantabria (a region in the North of Spain) which practised process management. Results show that a high percentage of companies sought external consultancy when implementing process management, especially during the initial stages. Concerning the implementation stages, an implementation methodology is proposed. Results show that it may be considered as appropriate due to the fact that all the stages are frequently used. Overall, we consider that from a theoretical point of view this study adds value to the field as it offers, first, a review gathering together the main implementation methodologies identified along the literature; and secondly it describes the results of an empirical study based on Spain, covering an existing gap. On the other side, from the practitioners’ point of view, this study could be used as guide for them. Not only because of the literature review, but especially because of the empirical case. From the obtained result managers could learn what other companies did when implementing process management. And, specially, they can identify what other companies did wrong in order not to repeat it

Process management implementation level. A case study from Cantabria.

Nowadays companies need to efficiently and quickly allocate their resources in order to be competitive and survive. Process management is one of the mechanisms that arise to meet these new needs, giving the company the flexibility to develop their business in today's competitive environment. However, despite companies are aware of the importance of process management, a high percentage of process management initiatives fail. Therefore more research should be done. In this study, the implementation level achieved by companies when implementing process management will be analysed. Results show that the Operations area is the one with most processes defined. Additionally, it may be concluded that it exists an unequal development of process management depending on the functional area

Three decades of continuous improvement.

The aim of this study is to provide a literature review on continuous improvement analysing the evolution of the field by combining quantitative and qualitative analysis. More than 1,000 articles have been reviewed. The articles have been collected through the prestigious database Web of Knowledge (Thomson Scientific). The results show an increasing interest in the field of continuous improvement over the past 30 years. The most discussed topics have been “implementation of continuous improvement systems” and “methodologies”. Other findings from the study are: the existence of regional differences in research on continuous improvement, the predominance of the case study and the survey as research methodologies, and the positioning of Total Quality Management and Business Excellence as the lead scientific publication in continuous improvement areas. The present review adds value to other studies on the same topic due to number of items used (1090), the time period covered (1980-2011), the prestigious database used (Web of Knowledge) and the combination of different analysis (quantitative and qualitative)

La enseñanza de la lengua inglesa a través de sketches humorísticos

Los medios audiovisuales son un recurso didáctico muy beneficioso en la enseñanza de una segunda lengua, ya que engloban no solo elementos lingüísticos sino también socioculturales, fundamentales en el aprendizaje de un idioma. Con ese objetivo, nos planteamos aplicar en nuestra docencia de lengua inglesa el uso de material audiovisual humorístico (en concreto a través de sketches) para ayudar a desarrollar, especialmente, las distintas competencias comunicativas. Para ilustrarlo, hemos utilizado ejemplos de la serie británica Come Fly With Me, de Matt Lucas y David Walliams. El humor puede ser un aliado en nuestro trabajo, ya que mediante él nuestros estudiantes pueden implicarse más en el proceso de enseñanza-aprendizaje del inglés como lengua extranjera.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Introduction of Asynchronous Electronic Foro for the Improvement of Teacher's Roles from Technological Innovation Management Conceptions

Una comunidad virtual que se concibe y se implementa con la ayuda de las herramientas y concepciones de la Gestión de la Innovación Tecnológica puede transformar de forma significativa las habilidades de sus miembros y los procesos en que se inserta. Las actividades docente metodológicas dirigidas al perfeccionamiento de la función docente de los profeso- res de una institución educativa puede ser uno de los procesos específicos transformado mediante la introducción de «foros virtuales asincrónicos». En el presente trabajo se muestra una experiencia realizada en algunas universidades cubanas y se reflexiona sobre su significado en un contexto global.A virtual community conceived and implemented with the help of tools and technological innovation management conceptions may transform significantly its member s abilities and the process where it is inserted. The methodological teaching activities directed to the improvement of teacher s roles in the teaching- learning process in an educational institution could be one of the specific processes transformed by the introduction of «asynchronous electronic foro». In this paper the authors present one experience that has been carried out in some Cuban universities and its significance in a global context