Los riesgos de incurrir en responsabilidad tributaria por parte de los administradores concursales y los auxiliares delegados

La administración concursal puede ser declarada responsable subsidiaria de la deuda tributaria por el perjuicio que causen a la misma con sus actuaciones sobre el patrimonio del deudor. Con ello el legislador pretende fomentar la diligencia a la hora de proteger la prelación de cobro de la Hacienda Pública dentro del concurso, pues cuando se liquida un patrimonio insuficiente para satisfacer a todos los acreedores, los administradores concursales son los encargados de velar por las preferencias y los privilegios de los que gozan unos créditos sobre otros. El artículo 43.1.c) de la LGT contempla esta posible responsabilidad tanto para las deudas devengadas con anterioridad al procedimiento como para las nacidas posteriormente, tanto por el impago de los créditos concursales como por el impago de los créditos contra la masa.Insolvency administrators can incur subsidiary liability on the tax debt as a result of the harm caused by their intervention on the debtor's estate. The legislator thus seeks to promote diligence in protecting Treasury's priority of recovery of claims withim the insolvency proceedings: when the liquidated assets are insufficient to pay all creditors, bankruptcy administrators are bound to watch over preferences and privileges of some credits upon others. Article 43.1.c) of General Tax Act establishes the aforesaid liability for debts that became liable before and after the insolvency proceedings; and for the non-payment of debts against the debtor and against the assets as a whole

Financiación Local en España

La Constitución española reconoce la autonomía de los entes locales para gestionar sus intereses a la vez que establece que el Estado debe garantizarles los medios suficientes para el ejercicio de las competencias que le son propias. Sin embargo, financiación de los Entes locales en España ha sido tradicionalmente una de las asignaturas pendientes de nuestro sistema. En este contexto, han sido varios los intentos de nuestro legislador de configurar un sistema de financiación que pudiera dar respuesta a las necesidades de dichas entidades mediante el incremento de los recursos tributarios y la eliminación de las causas del déficit municipal. El sistema financiero local vigente en España se regula en el Real Decreto 2/2004, de 5 de marzo, por el que se aprueba el Texto Refundido de la Ley Reguladora de las Haciendas Locales que trata de garantizar la suficiencia financiera de las Haciendas locales, reconoce una mayor corresponsabilidad fiscal municipal y diseña un sistema definitivo de financiación estable en el tiempo, que recoge las ponderaciones que definen la financiación municipal.The Spanish Constitution recognizes the autonomy of the local Finance to manage its interests and simultaneously it establishes that the State must guarantee sufficient means to them for the exercise of their own competitions. Nevertheless, financing of the local Administration in Spain has been traditionally one of the pending subjets of our system. Against this background, the attempts of our legislator have been several to form a financing system that could give the answer to the necessities of these organizations by means of the increase of the tributary resources and the elimination of the causes of the municipal deficit. The effective local financial system in Spain is regulated in the Real Decree 2/2004, of 5 of March, that tries to guarantee the financial sufficiency of the local Finance, recognizes a greater municipal fiscal coresponsibility and designs a definitive system of stable financing in the time, that gathers the ponderaciones that define the municipal financing

The works of Manuel Quiroga: a catalogue

Manuel Quiroga Losada (1892-1961), violinist, composer, and artist, was one of the foremost figures of the first half of the 20th century. This study tries to bring to light his musical legacy, a long overdue task. Until now, all attempts to rediscover the figure of Quiroga have centered mainly on his career as a violinist, his recordings or his paintings, however not on his compositions. This document is an inventory of the forty-four pieces for violin solo, violin and piano, and violin and orchestra written by Quiroga. Manuel Quiroga mainly wrote for the violin in the form of short pieces (dances and arrangements), cadenzas, and etudes. Some of his musical works were published during the 1920’s and 1930’s, but they are now out of print and difficult to locate. The monograph begins with a section on the structure and contents of the catalogue. Chapter II traces the life and career of Quiroga as well as his influence and relationships within the musical world of his time. The catalogue itself (Chapters III to VIII) classifies the pieces by genre and musical content in six different categories: Works on Spanish themes; Other original works; Transcriptions; Cadenzas; Etudes, caprices and variations for solo violin; and Concertos. These pieces have been thoroughly studied from both print and manuscript sources. For each entry the catalogue covers the following issues: title, genre, date and place of composition, date of publication and publisher’s name, date and place of first performance, recording, dedication, duration, information about the manuscript, formal description, and technical commentary. A glossary on the specific terms used to describe the technical content of the pieces is given at the end

On the use of preference-based evolutionary multi-objective optimization for solving a credibilistic portfolio selection model

The portfolio selection problem tries to identify the assets to allocate the capital, and the proportion to be devoted to each asset, for maximizing the returns at the minimum risk. By nature, this is a multi-objective optimization problem. In this work, we propose a three-objective model for portfolio selection, in which the uncertainty of the portfolio returns is modelled by means of LR-power fuzzy variables. We consider as criteria the credibilistic expected return (to be maxi- mized), the below-mean absolute semi-deviation as a risk measure (to be minimized), and a loss function which evaluates the credibility of achieving a non-positive return (to be minimized). The uncorrelation among the risk and loss measures concludes that they provide different information. Budget, cardinality, and diversification constraints are considered. To generate non-dominated portfolios fitting the investor' expectations, preference-based evolutionary algorithms are applied. The preferences are given by aspiration values to be attained by the objectives and profiles representing aggressive, cautious, and conservative investors are analysed. The results for data of the IBEX35 show that portfolios improving the preferences are found in the cautious and aggressive cases, while portfolios with objective values as close as possible to the expectations are obtained in the conservative case. In the generation process, the credibilistic loss has played an important role to and diversified portfolios.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tec

Risk management in megaprojects.

Despite its high relevance to the success of megaprojects, risk management remains one of the least developed research issues. Risk management is a process composed of several phases. This paper is focused on the first of these phases: risk identification. Our purpose is to establish the state of the art in risk management in megaprojects, systematize the risks studied in the literature, as well as to identify potential areas of further research. To this end, a systematic review is carried out. Academic journals and conference papers published from 2000 onwards in main databases (WoK, Scopus and ABI) have been examined. A qualitative analysis has been performed by using ATLAS.ti together with a checklist. To the best of the authors’ knowledge, no previous systematic revision of papers on risk management in megaprojects has ever been carried out, although certain authors have emphasized its importance. The contribution of this research includes: a bibliometric analysis of the papers that focus on risk management in megaprojects; a systematization and classification of the risks; tw†o matrices comprised of the proposed risk categorization, first in relation to the sector studied, and second related with the different stakeholders; and an identification of gaps in the research in risk management in megaprojects. The systematization of the risks helps managers towards their identification within the megaproject, and to follow the subsequent steps in the risk management process. Moreover, the matrix developed on the transfer of risks can enable managers to analyse who would be the best partner to support each risk. Furthermore, from an academic point of view, potential areas for future lines of research are presented

La e-Salud en hipertensión arterial. El papel de enfermería

Introducción: La e-Salud es la práctica de los cuidados a través de las nuevas tecnologías y comunicaciones. En el caso de la hipertensión arterial, el bajo cumplimiento terapéutico por parte de los pacientes, hacen de la e-Salud un nuevo reto para la mejora de la adherencia al tratamiento y control de la enfermedad. Objetivos: (1) Valorar la utilización de la e-salud para aumentar los niveles de control de presión arterial y adherencia en pacientes diagnosticados de hipertensión arterial. (2) Analizar el papel de enfermería en la aplicación de la e-Salud. Metodología: Búsqueda bibliográfica realizada en las bases de datos: Elsevier Doyma, Google Scholar, Medline, en el rango de tiempo desde 2003 hasta la actualidad. Palabras claves: Telemedicine (telemedicina); Hypertension (hipertensión); compliance (cumplimiento). Resultados: De los 53 artículos encontrados, fueron incluidos 20 artículos como parte del trabajo, excluyendo el resto ya que no cumplían los criterios de inclusión. De los 20 artículos, tan solo 6 hacen referencia a la figura de enfermería como parte de las intervenciones de e-Salud. Conclusiones: Los estudios analizados han demostrado que la E-Salud es efectiva en lo relativo al control de la HTA, y enfermería juega un papel importante en este cambio. Ha sido demostrado que el uso de la E-Salud disminuye y estabiliza los niveles de PA, aunque no se ha encontrado la intervención idónea para cada tipo de paciente que a su vez promueva la adherencia al tratamiento y sea económicamente rentable

Las rutas ecuestres como actividad deportiva, recreativa y turística

Este artículo plantea el análisis de una práctica deportiva en la naturaleza, los recorridos ecuestres, haciendo especial hincapié en las relaciones existentes entre esta actividad, el medio natural que le sirve como soporte y su potencial explotación turística. El hecho de que en la actualidad sea una actividad eminentemente deportiva anima a que los distintos organismos implicados en su desarrollo, fomenten su explotación como actividad turística en pro de diversificar la oferta de ocio y recreo en los espacios rurales-naturales españoles.This article raises the analysis of a sports practice in the nature, the equestrian tours, doing special support in the existing relations between this activity, the natural way that serves it as support and his potential tourist development. The fact that at present it is an eminently sports activity it encourages to that the different organisms involved in it development (companies, Administration, etc.), foment it development as tourist activity in favour of diversifies the offer of leisure and playtime in the rural-natural Spanish spaces

A-GWASF-GA: The New Version of GWASF-GA to Solve Many Objective Problems

A new version of the evolutionary algorithm based on GWASF-GA [1] is proposed in this work. GWASF-GA is an aggregation-based algorithm which uses the Tchebychev metric plus an augmentation term as fitness function and two reference points (the utopian and nadir points) to classify the individuals according to a set of widely-distributed weight vectors. Although this algorithm obtains a good approximation of the Pareto front (PF) for multi-objective optimization problems, this may be more difficult to obtain for many-objective optimization problems due to the fact that the weight vectors used are never updated along the search process. For this reason, we propose a new version of the algorithm, called A-GWASF-GA, in which a dynamic adjustment of the weight vectors is carried out. The main idea is to re-calculate some weight vectors in order to obtain solutions in parts of the PF with a lack of solutions. Firstly, a percentage (p) of the total number of evaluations is performed with the original GWASF-GA [1]. Secondly, during the rest of evaluations (1-p), we re-calculate na times the projection directions determined by a subset of Na weight vectors. The re-calculation process is based on a scattering level, a measure based on the distance of each solution and the solutions around it. According to the scattering level of the generated solutions, we detect the Na weight vectors projecting toward overcrowded areas of the PF and we re-calculate them so that their new projection directions point towards areas of the PF which are not so well approximated. In order to show the effectiveness of A-GWASF-GA, we compare it with NSGA-III [2, 3], MOEA/D [4], MOEA/D-AWA [5] and the original GWASF-GA.To evaluate their performance, we use the IGD metric [6]. The results of the computational experiment demonstrate the good performance of A-GWASF-GA in the novel many-objective optimization benchmark problems considered.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Anytime Algorithms for Multi-Objective Hub Location Problems

In many logistic, telecommunications and computer networks, direct routing of commodities between any origin and destination is not viable due to economic and technological constraints. Hub locations problems (HLPs) are considered in that cases, where the design of these networks are optimized based on some objective(s) related on the cost or service. A huge number of papers have been published since the seminal work of O’Kelly. Early works were focused on analogue facility location problems, considering some assumptions to simplify network design. Recent works have studied more complex models that relax some of these assumptions and incorporate additional real-life features. In most HLPs considered in the literature, the input parameters are assumed to be known and deterministic. However, in practice, this assumption is unrealistic since there is a high uncertainty on relevant parameters, such as costs, demands or even distances. As a result, a decision maker usually prefer several solutions with a low uncertainty in their objectives functions. In this work, anytime algorithms are proposed to solve the multi-objective hub location problems with uncertainty. The proposed algorithms can be stopped at any time, yielding a set of efficient solutions (belonging to the Pareto front) that are well spread in the objective space.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech