A vueltas con las SICAV. Reflexiones críticas desde el punto de vista económico-tributario

SICAVs are a type of investment society which are receiving "specific media attention" because, at least in appearance, they are an instrument which enables the channelling of investment by the large equities/net worths benefiting from a nominal type in corporate tax of only 1%. This paper analyses the patrimonial evolution and its distribution between the different components from 2001 to 2014. The possible existence of law fraud in the use of this figure is discussed, when instrumented by one or more people associated for the purpose of obtaining a tributary saving outside the object (collective investment) of society. The repercussions of the fact that competition for tributary control of the SICAV resides in the CNMV instead of the State Tributary Administration Agency is analysed. Finally, some observations regarding the potential risk of capital flight that has sometimes served as justification for the establishment of a privileged legal regime are presented.Las Sociedades de Inversión de Capital Variable (SICAV) son un tipo de sociedad de inversión colectiva que viene recibiendo una "singular atención mediática” debido a que, al menos en apariencia, constituyen un instrumento para canalizar la inversión de los grandes patrimonios beneficiándose de un tipo nominal en el impuesto de sociedades de tan solo el 1 %. En el trabajo se analiza la evolución patrimonial y su distribución entre los diferentes componentes desde 2001 hasta 2014. Se aborda la posible existencia de fraude de ley en la utilización de esta figura, cuando se instrumentaliza por una o varias personas vinculadas, con la finalidad de obtener un ahorro tributario al margen del objeto (inversión colectiva) de la sociedad. Se analiza las repercusiones que tiene el hecho de que la competencia sobre el control tributario de las SICAV resida en la CNMV en lugar de la Agencia Estatal de Administración Tributaria. Por último, se presentan una serie de reflexiones, en relación con el posible riesgo de fuga de capitales que en ocasiones ha servido de justificación para el establecimiento de un régimen jurídico privilegiado

Hyperparameter optimization for the radiance field reconstruction model DirectVoxGo

Neural Rendering es un método, basado en redes neuronales y otras técnicas, capaz de crear imágenes y vídeos nuevos basados en escenas preexistentes. El modelo DirectVoxGo es un software de Neural Rendering para reconstrucción de escenas en 3D, basado en la tecnología NeRF y consistente en la optimización de varias redes de vóxeles. Con esto, consigue tiempos de ejecución considerablemente menores a los de otros modelos NeRF con calidad comparable. En este proyecto llevamos a cabo un estudio de hiperparámetros sobre este modelo. En él, analizamos semánticamente el rol que juegan estos hiperparámetros en la ejecución del modelo, para así seleccionar los que consideramos más relevantes para nuestros experimentos. Posteriormente, seleccionamos las métricas a medir: calidad (PSNR, SSIM y LPIPS), consumo de memoria y tiempo de ejecución. Proseguimos diseñando un código para la ejecución de pruebas, basado en la implementación original del modelo, y que nos permita realizar diferentes puebas consecutivas y exportar los resultados. A continuación, analizamos los resultados y, buscando los valores óptimos de Pareto, encontramos cuáles son los valores que mejor consiguen un balance entre pares de métricas. Con estos resultados, creamos combinaciones de valores óptimos. Realizamos una fase de experimentación con estos, encontrando las combinaciones Pareto óptimas, y analizándolas semánticamente. De nuestra investigación, obtenemos dos combinaciones Pareto óptimas para las 6 gráficas, de las cuales una creemos que mejora los resultados de la configuración estándar de los hiperparámetros. Concluimos que el estudio de hiperparámetros es una forma efectiva de optimizar modelos de Neural Rendering, y, más en concreto, el DirectVoxGo. Consideramos que, debido a la variabilidad ..

Horizontal Visibility graphs generated by type-I intermittency

The type-I intermittency route to (or out of) chaos is investigated within the Horizontal Visibility graph theory. For that purpose, we address the trajectories generated by unimodal maps close to an inverse tangent bifurcation and construct, according to the Horizontal Visibility algorithm, their associated graphs. We show how the alternation of laminar episodes and chaotic bursts has a fingerprint in the resulting graph structure. Accordingly, we derive a phenomenological theory that predicts quantitative values of several network parameters. In particular, we predict that the characteristic power law scaling of the mean length of laminar trend sizes is fully inherited in the variance of the graph degree distribution, in good agreement with the numerics. We also report numerical evidence on how the characteristic power-law scaling of the Lyapunov exponent as a function of the distance to the tangent bifurcation is inherited in the graph by an analogous scaling of the block entropy over the degree distribution. Furthermore, we are able to recast the full set of HV graphs generated by intermittent dynamics into a renormalization group framework, where the fixed points of its graph-theoretical RG flow account for the different types of dynamics. We also establish that the nontrivial fixed point of this flow coincides with the tangency condition and that the corresponding invariant graph exhibit extremal entropic properties.Comment: 8 figure

Optimal Fair Scheduling in S-TDMA Sensor Networks for Monitoring River Plumes

Underwater wireless sensor networks (UWSNs) are a promising technology to provide oceanographers with environmental data in real time. Suitable network topologies to monitor estuaries are formed by strings coming together to a sink node.This network may be understood as an oriented graph. A number of MAC techniques can be used in UWSNs, but Spatial-TDMA is preferred for fixed networks. In this paper, a scheduling procedure to obtain the optimal fair frame is presented, under ideal conditions of synchronization and transmission errors. The main objective is to find the theoretical maximum throughput by overlapping the transmissions of the nodes while keeping a balanced received data rate from each sensor, regardless of its location in the network. The procedure searches for all cliques of the compatibility matrix of the network graph and solves a Multiple-Vector Bin Packing (MVBP) problem. This work addresses the optimization problem and provides analytical and numerical results for both the minimum frame length and the maximum achievable throughput

Mediating Effects of Diagnostic Route on the Comorbidity Gap in Survival of Patients with Diffuse Large B-Cell or Follicular Lymphoma in England

Background: Socioeconomic inequalities in survival from non-Hodgkin lymphoma persist. Comorbidities are more prevalent amongst those in more deprived areas and are associated with diagnostic delay (emergency diagnostic route), which is also associated with poorer survival probability. We aimed to describe the effect of comorbidity on the probability of death mediated by diagnostic route (emergency vs. elective route) amongst patients with diffuse large B-cell (DLBCL) or follicular lymphoma (FL). Methods: We linked the English population-based cancer registry and hospital admission records (2005–2013) of patients aged 45–99 years. We decomposed the effect of comorbidity on survival into an indirect effect acting through diagnostic route and a direct effect not mediated by diagnostic route. Furthermore, we estimated the proportion of the comorbidity effect on survival mediated by diagnostic route. Results: For both DLBCL (n = 27,379) and FL (n = 14,043), those with any comorbidity, or living in more deprived areas, were more likely to experience diagnostic delay and poorer survival. The indirect effect of comorbidity on mortality through diagnostic route was highest at 12 months since diagnosis (DLBCL: Odds Ratio 1.10 [95% CI 1.07–1.13], FL: OR 1.09 [95% CI 1.04–1.14]). Within the first 12 months since diagnosis, emergency diagnostic route accounted for 24% (95% CI 17.5–29.5) and 16% (95% CI 6.0–25.6) of the comorbidity effect on mortality, for DLBCL and FL, respectively. Conclusion: Efforts to reduce diagnostic delay (emergency diagnosis) amongst patients with comorbidity would reduce inequalities in DLBCL and FL survival by 24% and 16%, respectively. Further public health programs and interventions are needed to reduce diagnostic delay amongst lymphoma patients with comorbidities.Cancer Research UK C7923/A1852

Doxorubicin and subsequent risk of cardiovascular diseases among survivors of diffuse large B-cell lymphoma in Hong Kong

Evidence regarding the dose-related impact of doxorubicin on subsequent cardiovascular diseases (CVDs) in Asian patients with diffuse large B-cell lymphoma (DLBCL) without preexisting CVDs is lacking. From a territory-wide electronic database in Hong Kong, we identified adults who were diagnosed with DLBCL and treated with chemotherapy between 2000 and 2018. We evaluated the patients for incident CVDs (including ischemic heart disease, heart failure, and cardiomyopathy). We evaluated the cause-specific cumulative incidence (csCI) of CVD with levels of doxorubicin exposure by using flexible parametric competing risk analysis and adjusting for demographics, comorbidities, therapeutic exposure, cardiovascular risk factors, and lifestyle factors. Controls were age- and sexmatched to DLBCL patients. We analyzed 2600 patients and 13 000 controls. The adjusted cause-specific hazard ratio (HR) for CVD in patients treated with .500 mg doxorubicin compared with non-doxorubicin regimens was 2.65 (95% confidence interval [CI], 1.23-5.74; P 5 .013). The 5-, 10-, and 15-year csCIs were 8.2%, 11.3%, and 12.8% in patients vs 3.1%, 4.4%, and 5.2% in controls, respectively. Hypertension (HR, 6.20; 95% CI, 0.79-48.44; P 5 .082) and use of aspirin/angiotensin-converting enzyme inhibitor/beta-blocker at baseline (HR, 2.13-4.63; P , .001 to .002) might confer a higher risk of subsequent CVDs. In this Hong Kong population-based study, doxorubicin exposure (absolute dose .500 mg), together with hypertension or baseline use of medication for cardiovascular risk factors, was found to be associated with an increase in csCIs of CVDs. Tailoring therapeutic strategies to underlying CVD risk factors and risk-adapted monitoring and follow-up of susceptible DLBCL patients are advisable.United States Department of Health & Human Services National Institutes of Health (NIH) - USAHarvard CatalystHarvard Clinical and Translational Science Center (National Center for Advancing Translational Sciences) UL1TR002541HarvardUniversity andits affiliated academic health care centersSpanish National Health Institute Carlos III Miguel Servet-I Investigator grant/award CP17/00206United States Department of Health & Human Services National Institutes of Health (NIH) - USA NIH National Cancer Institute (NCI) R01 CA19685

Study of the Applicability Domain of the QSAR Classification Models by Means of the Rivality and Modelability Indexes

The reliability of a QSAR classification model depends on its capacity to achieve confident predictions of new compounds not considered in the building of the model. The results of this external validation process show the applicability domain (AD) of the QSAR model and, therefore, the robustness of the model to predict the property/activity of new molecules. In this paper we propose the use of the rivality and modelability indexes for the study of the characteristics of the datasets to be correctly modeled by a QSAR algorithm and to predict the reliability of the built model to prognosticate the property/activity of new molecules. The calculation of these indexes has a very low computational cost, not requiring the building of a model, thus being good tools for the analysis of the datasets in the first stages of the building of QSAR classification models. In our study, we have selected two benchmark datasets with similar number of molecules but with very different modelability and we have corroborated the capacity of the predictability of the rivality and modelability indexes regarding the classification models built using Support Vector Machine and Random Forest algorithms with 5-fold cross-validation and leave-one-out techniques. The results have shown the excellent ability of both indexes to predict outliers and the applicability domain of the QSAR classification models. In all cases, these values accurately predicted the statistic parameters of the QSAR models generated by the algorithm

Estudio comparativo de la adaptación al espacio europeo de educación superior en asignaturas del segundo ciclo de ingeniería informática

Nowadays the Spanish Universities are deeply involved in an adaptation process from the university studies to the European Higher Education Space (EHES) in order to reach the European convergence by means of a series of established criteria which are getting progressively in practice in the different Universities and, among them, in the University of Córdoba. In this paper, we have attempted to capture the experience carried out in the application of the established approach corresponding with the ECTS credits during the academic course 2005/2006 for two subjects belonging to the Second Cycle of Computer Engineer. The studied aspects have been: the management and scheduling of the educational contents, the impact produced in the way of learning by the use of the new technologies and the teaching development along the course. Also, we describe and analyze the educational results obtained by the application of the interactive methodologies combined with the use of new technologies in order to provide the students with a background in agreement with the work market request.En la actualidad las Universidades Españolas están inmersas en un proceso de adaptación de las titulaciones universitarias al Espacio Europeo de Educación Superior (EEES) para lograr la convergencia europea mediante una serie de criterios establecidos que se están llevando a la práctica de manera progresiva en las distintas universidades y, por lo tanto, en la Universidad de Córdoba. En este trabajo se ha intentado plasmar la experiencia llevada a cabo durante el curso académico 2005/2006 de dos de las asignaturas impartidas en el Segundo Ciclo de Ingeniero Informático mediante los criterios establecidos en la aplicación de créditos ECTS. Los aspectos estudiados han sido: la gestión y distribución temporal de los contenidos docentes, el impacto producido por el uso de las nuevas tecnologías y el desarrollo de la docencia. Se describen y analizan los resultados obtenidos en la aplicación de las metodologías interactivas combinadas con el uso de nuevas tecnologías para una preparación del alumnado más acorde con el mercado de trabajo