Valoración del papel del Impuesto sobre sucesiones y donaciones y propuesta de reforma en el sistema fiscal español

[ES] El Impuesto sobre Sucesiones y Donaciones es un impuesto estatal cedido a las Comunidades Autónomas por lo que la recaudación del impuesto corresponde a las mismas. En consecuencia a dicha cesión, el gravamen al que está sometido el sujeto causahabiente es distinto en función de la comunidad en la que se resida el causante. En la actualidad, cada una de las Comunidades Autónomas han establecido una multitud de beneficios fiscales disminuyendo la tributación del impuesto a cantidades insignificantes en algunas ocasiones. Sin embargo, cuando el parentesco no es directo, la tributación que deberá de acometer el sujeto es sustancialmente mayor que la que acontece a parentescos directos. A través del ejemplo de un caso práctico, se mostrarán dichas desigualdades retributivas en todo el estado español. Mediante el análisis de lo anteriormente expuesto se llegará a una conclusión: ¿Cuál debería de ser el futuro de este impuesto: la unificación igualitaria y equitativa de los sujetos sea cuál sea su lugar de residencia, o la supresión del mismo por su presunta inconstitucionalidad?[EN] This paper will address the current problem affecting the tax on inheritance and donations. From a historical perspective to the present, an in-depth study of it will be carried out, analyzing its disparate application in the different Autonomous Communities, exposing real cases (with their derived problems) and finally elaborating a proposal to reform or suppress it.López Martínez, S. (2019). Valoración del papel del Impuesto sobre sucesiones y donaciones y propuesta de reforma en el sistema fiscal español. http://hdl.handle.net/10251/125171TFG

Application of endometrial extracellular matrix hydrogels developed from decellularized uterus in reproductive medicine.

El endometrio es la capa del útero encargada de recibir al embrión en el momento de la implantación. Sin embargo, algunas enfermedades endometriales, como la atrofia endometrial y el síndrome de Asherman, pueden afectar negativamente a su función y provocar infertilidad. La matriz extracelular (del inglés extracellular matrix, ECM) es una red macromolecular en la que residen todas las células. La composición de la ECM es específica de cada tejido y sirve para sostener la estructura tisular, modular la función celular y contribuir a la curación después de una lesión. En las últimas décadas, los avances en las técnicas de bioingeniería y descelularización han permitido producir hidrogeles de ECM específicos de tejido y aplicarlos en el cultivo celular tridimensional (3D) y en la medicina regenerativa. Los objetivos de esta tesis fueron (I) desarrollar hidrogeles de ECM específicos de tejido a partir de endometrio porcino descelularizado (EndoECM), (II) utilizar estos hidrogeles de ECM endometrial como plataforma para sistemas de cultivo 3D in vitro, y finalmente (III) aplicar estos hidrogeles de ECM endometrial como tratamiento regenerativo para patologías reproductivas in vivo. Para lograr estos objetivos, se aisló tejido endometrial del útero porcino entero descelularizado y se procesó para crear hidrogeles de EndoECM, cuyas propiedades fisicoquímicas se estudiaron a continuación. Se analizó la citocompatibilidad in vitro de los hidrogeles de EndoECM con células endometriales, en condiciones de revestimiento y de cultivo 3D, para después evaluar su idoneidad en cocultivos de simulación del endometrio a largo plazo y como soporte para el cultivo de organoides endometriales. Por último, los hidrogeles EndoECM se utilizaron in vivo como posible tratamiento regenerativo para patologías reproductivas. Se llevó a cabo un estudio preliminar de biocompatibilidad mediante inyección subcutánea de hidrogeles de EndoECM en ratones inmunocompetentes, y finalmente se evaluó la regeneración endometrial y la restauración de la fertilidad en un modelo murino de daño endometrial. Esta tesis demostró que los hidrogeles de EndoECM pueden generarse con éxito a partir de tejido porcino, mostrando características fisicoquímicas de hidrogeles de ECM específicos del tejido, preservando los componentes de la ECM endometrial y reteniendo pocas moléculas inmunorreactivas. Los hidrogeles de EndoECM porcinos son biocompatibles con células endometriales humanas in vitro y mejoran la proliferación de líneas de células madre endometriales en sistemas de cultivo 3D. Además, las células endometriales cocultivadas en cultivos 3D con EndoECM son viables y proliferan a largo plazo. Sin embargo, la naturaleza degradable de EndoECM supone un reto en su uso como matriz durante el cultivo in vitro de organoides endometriales. En modelos murinos in vivo, la inyección subcutánea de EndoECM minimizó la respuesta inmunitaria aguda en comparación con hidrogeles no descelularizados, mientras que el EndoECM complementado con factores de crecimiento promovió la regeneración endometrial y la restauración de la fertilidad tras daño endometrial. Esta tesis muestra las propiedades y funciones del uso de EndoECM in vitro e in vivo y ofrece oportunidades para futuras aplicaciones terapéuticas en medicina reproductiva.The endometrium is the layer of the uterus responsible for receiving the embryo at implantation. However, some endometrial illnesses, like endometrial atrophy and Asherman’s syndrome can negatively affect its function and result in infertility. The extracellular matrix (ECM) is a macromolecular network in which all cells reside. The ECM composition is tissue-specific, and functions to support tissue structure, modulate cell function and contribute to healing after injury. Over the last decades, the advances in bioengineering and decellularization techniques have made it possible to produce tissue-specific ECM hydrogels from tissues, and apply them in three-dimensional (3D) cell culture and regenerative medicine. The objectives of this thesis were to (I) develop tissue-specific ECM hydrogels from porcine DC endometrium (EndoECM), (II) use these endometrial ECM hydrogels as a platform for 3D culture systems in vitro, and ultimately (III) apply these endometrial ECM hydrogels as a regenerative treatment for reproductive pathologies in vivo. To achieve these objectives, endometrial tissue was isolated from decellularized whole porcine uterus and processed to create EndoECM hydrogels, whose physicochemical properties were then studied. In vitro cytocompatibility of EndoECM hydrogels was analyzed with endometrial cells, in coating and 3D culture conditions, to assess their suitability in long-term endometrium-like co-cultures and as a support for endometrial organoid culture. Finally, EndoECM hydrogels were used in vivo as a potential regenerative treatment for reproductive pathologies. A preliminary biocompatibility study was conducted by subcutaneously injecting the EndoECM hydrogels into immunocompetent mice, and endometrial regeneration as well as fertility restoration were ultimately evaluated in a murine model for endometrial damage. This thesis demonstrated EndoECM hydrogels can successfully be generated from porcine tissue, display the physicochemical features of tissue-specific ECM hydrogels, preserve endometrial ECM components while retaining few immunoreactive molecules. Porcine EndoECM hydrogels are biocompatible with human endometrial cells in vitro and improve proliferation of endometrial stem cell lines in 3D culture systems. Moreover, endometrial cells co-cultured in 3D culture with EndoECM are viable and proliferate at long-term. Still, the degradable nature of EndoECM presents a challenge in its use as a matrix during in vitro culture of endometrial organoids. In murine models in vivo, subcutaneously injected EndoECM minimized acute immune responses compared to non-decellularized hydrogels, while EndoECM supplemented with growth factors promoted endometrial regeneration and fertility restoration after endometrial damage. This thesis elucidates properties and functions of EndoECM use in vitro and in vivo as well as provides opportunities for future therapeutic applications in reproductive medicine

Acción moduladora de marcadores cardiovasculares y de obesidad en café verde y yerba mate

Peer Reviewe

Immobilization of Pyrene-Tagged Palladium and Ruthenium Complexes onto Reduced Graphene Oxide: An Efficient and Highly Recyclable Catalyst for Hydrodefluorinatio

The co-immobilization of palladium and ruthenium complexes with pyrene-tagged Nheterocyclic carbene ligands onto reduced grahene oxide allows the formation of a highly efficient catalyst for the hydrodefluorination of a series of fluoroarenes. This procedure constitutes an easy one-pot preparation of materials with homogeneously distributed polymetallic catalysts. The catalytic system can be recycled for up to twelve times without measurable loss of activity. The activity of the catalyst is attributed to the synergistic action of the two metals.Ministerio de Ciencia e Innovación of Spain (CTQ2011- 24055/BQU)

Integrating cognitive contents in Physical Education classes: Effects on cognitive variables and emotional intelligence

The aim was to analyse the effect of a 4-week programme integrating cognitive contents in Physical Education (CogniPE) on cognitive performance (CP) and emotional intelligence (EI) of adolescents. A randomised controlled trial was conducted with a control group (CG, n=58), which performed physical exercises at low intensity (i.e., stretching or pilates), an experimental group 1, which performed small-sided games of team sports (EG1, n=62), and experimental group 2, which performed CogniPE (EG2, n=60). Intensity of exercises and scores were registered after each station to classify and motivate the teams. Selective attention and concentration increased by 11.9% and 9.2% in EG1, and by 18.2% and 14.4% in EG2, respectively, compared to CG. Mathematical calculation improved by 15.9% and 18.7% in EG1 and EG2, compared to CG. In EI, well-being improved by 10.9% in EG1, sociability improved by 12.8% in EG1 and 15.9% in EG2 compared to CG. It is concluded to use CogniPE in school context

Professor-Librarian Team-Teaching: Online Lifelong Training in the University

The article describes a case study of lifelong e-training for postgraduates delivered jointly by the Carlos III University of Madrid and Spain’s National Library from 2011 to 2017. It addresses course and participant characteristics as well as the results of an assessment aimed to determine both student satisfaction and effective skill transfer to the work environment. This unique professional training initiative may serve as a model in an area where librarians and professors are seldom seen to collaborate in online training on an equal footing

Voremetur Project: proposal for the digital cataloguing of museum objects on media art

Purpose The purpose of this paper is to describe the creation of a catalogue of museum objects associated with two media art collections. The proposal was formulated under the Voremetur "Vocabularios para una Red de Archivos y Colecciones de Media Art y sus efectos: metaliteracy y turismo de conocimiento" (thesauri for networked media art archives and collections and their effects: metaliteracy and knowledge tourism) (HAR2016-75949-C2-1-R). Collection characteristics and typologies are discussed along with the difficulties encountered and the interoperability of the platform chosen with other Web resources that foster visibility. Design/methodology/approach This paper describes a case study and a review of the protocols and standards used to catalogue media art collections. Digitised descriptions were processed with Omeka software in conjunction with the expanded Dublin Core metadata schema. This paper also reviews the literature on the conceptualisation of these collections and the challenges involved in their conservation and management. Findings The result was the creation of a digital repository for two media art collections: one linked to Espacio P; and the other the outcome of digitising part of the MIDECIANT collection (Archivo Media ART AEMA). Originality/value The methodology innovates the description and analysis of museum objects on media art in Spain. The proposed cataloguing method can be replicated and used to describe similar collections and lays the grounds for creating a Spanish network of media art archives and collectionsThis work was supported by the Ministerio De Economía y Competitividad (Spain) (HAR2016-75949-C2-1-R)

Climate change literacy and commitment in Spanish university students.

Purpose – This paper aims to find out if there is a relationship between access to climate change information and student activism. Design/methodology/approach – Exploratory study focused on the survey of 400 [n 5 400] students from 10 universities in Spain from April to May 2022. A questionnaire with 19 questions was divided into blocks of knowledge, awareness, and action and bivariate analysis with a margin of error of ±5% and a confidence level of 95%. Findings –The greater the degree of information received, the greater the activism of university students, who tend to use digital media and social networks to get informed. However, they perceive that the university generates little information and a low number of activities related to climate change. Students demand that universities implement informal, formal, and service-learning environmental education strategies on sustainable consumption. Research limitations/implications – Given the results of previous studies showing the variable “type of degree” does not show differences at the beginning and end of studies, it has not been considered in this research. Nevertheless, it would be convenient to introduce it in future investigations to confirm if this may have an impact on informational habits. Practical implications – This paper urges universities to act as sources of environmental education, given the relationship between the information received and the pro-environmental attitudes of students. Social implications – The universities are powerful social actors that can shape public and political discourses for eco-social transition. Originality/value – This research adds the variable access to information in studies on pro-environmental attitudes. Furthermore, this research provides data about student perceptions of the university, government, industry, and NGO climate actions.Funding for open access charge: Universidad de Málaga / CBU