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

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

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

Design, planning, deployment and operation of a learning platform

This paper explores in depth the effective management of Odoo-based systems in educational and business environments, with a special focus on the experience of the aUPaEU educational project. Odoo, an open source business management system, has proven to be an essential tool for managing a wide range of business processes. Successful implementation of Odoo involves sound management and appropriate approaches to critical issues such as backup, version migration and continuous monitoring. This paper presents a comprehensive methodology that addresses these fundamental aspects of Odoo system administration. For backups, it proposes the use of Minio, a scalable cloud storage solution that ensures the integrity of enterprise data. Version migration is addressed through the use of OpenUpgrade, a tool that automates this complex process and minimises the associated risks. In terms of system monitoring, a set of tools including Prometheus, Grafana and Loki are used, enabling constant and effective control of the Odoo infrastructure. In the context of aUPaEU, this paper also examines how these solutions and best practices are specifically applied to the management of Odoo systems in education. It highlights how the aUPaEU has used these tools to improve the efficiency and reliability of its systems, resulting in a more robust user experience and more effective management of educational resources. The paper not only presents these tools, but also highlights best practices for their successful implementation in the Odoo environment, with a focus on how these practices benefit the aUPaEU. In addition, future directions are explored to further improve Odoo systems management and its impact on the aUPaEU, making it a valuable resource for both working professionals and students venturing into this ever-evolving field. Ultimately, this work makes a significant contribution to the field of Odoo systems management by providing comprehensive guidance and essential tools that respond to the evolving needs of companies and organisations using Odoo to drive their business operations, including educational cases such as aUPaEU

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

Nestedness in mutualistic networks

James et al. (2012) presented simulations that apparently falsify the analytical result by Bastolla et al. (2009), who showed that nested mutualistic interactions decrease interspecific competition and increase biodiversity in model ecosystems. This contradiction, however, mainly stems from the incorrect application of formulas derived for fully connected networks to empirical, sparse networks.Comment: 2 pages, 1 figur

[Trends in the risk of late fetal mortality, prematurity and low birth weight associated with advanced maternal age in Spain [1996-2005]].

OBJECTIVES: To describe trends in fertility, fetal death rate, prematurity and low birth weight, as well as their association with advanced maternal age, in Spain from 1996 to 2005. METHODS: We performed an ecological study. The association between low birth weight and prematurity with maternal age was analyzed through contingency tables. The pattern of fetal mortality rate was analyzed through direct standardization. To study the risk of late fetal mortality, adjusted by age and prematurity, a Poisson regression model was used. RESULTS: The rates of fertility and late fetal mortality increased in women aged more than 35 years, especially in women aged more than 45 years. The risk of late fetal mortality was 2.7 times higher in women aged 45 years and above (rate ratio, 2.7; 95%CI: 1.8-3), with an etiological fraction of exposure of 69% (95%CI: 55.2-78.6). The prevalence rate of prematurity and low birth weight was three times higher in this age group, with a prevalence rate of prematurity of 2.9 (95%CI: 2.7-3.1) and of low birth weight of 3.1 (95%CI: 2.9-3.3). CONCLUSIONS: The high risk found in women aged more than 45 years is explained by the increase in the proportion of pregnancies within this age group during the period analyzed. Further studies in perinatal epidemiology that analyze the impact of assisted reproduction techniques in pregnancies in older women are required, as well as a national registry of assisted reproduction techniques

IV Congreso Internacional de la Asociación Española de Estudios del Pacifico.

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La avería en el tráfico marítimo-mercantil indiano: Notas para su estudio (siglos XVI - XVIII)

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