FATF’S most Compliant Countries. Spain’s Technical Compliance and Effectiveness: Lessons for Least Compliant Jurisdictions

According Financial Action Task Force Spain is one of the most compliance countries. Howerer, in the prosecution and punishment of money laundering, various excesses are being incurred that must be reported.  Segundo o Grupo de Ação Financeira Internacional, a Espanha é um dos países com mais compliance. No entanto, no processo e punição de lavagem de dinheiro, vários excessos foram incorridos que devem ser relatados

From transfers to capital: analyzing the Spanish demand for wealth using NTA

Inter- and intra-family transfers are a very important part of our daily economic activity. These transfers, whether familial or public, may influence our economic decisions to the same extent that financial markets do. In this paper, we seek to understand how the Spanish stock of capital will evolve if the set of intergenerational transfers observed in year 2000 are maintained in the future. With that aim in mind, we have implemented a general equilibrium overlapping generations model with realistic public and familial transfers drawn from the National Transfer Accounts project (NTA). Given that familial transfers go from parents to children, and public transfers go from children to parents, we show that the Spanish baby boom and baby bust will make the second demographic dividend temporary, and that welfare will be reduced from 2040 onwards.Spain, demographic ageing, economic demography, economic growth

On the non-slip boundary condition enforcement in SPH methods.

The implementation of boundary conditions is one of the points where the SPH methodology still has some work to do. The aim of the present work is to provide an in-depth analysis of the most representative mirroring techniques used in SPH to enforce boundary conditions (BC) along solid profiles. We specifically refer to dummy particles, ghost particles, and Takeda et al. [1] boundary integrals. A Pouseuille flow has been used as a example to gradually evaluate the accuracy of the different implementations. Our goal is to test the behavior of the second-order differential operator with the proposed boundary extensions when the smoothing length h and other dicretization parameters as dx/h tend simultaneously to zero. First, using a smoothed continuous approximation of the unidirectional Pouseuille problem, the evolution of the velocity profile has been studied focusing on the values of the velocity and the viscous shear at the boundaries, where the exact solution should be approximated as h decreases. Second, to evaluate the impact of the discretization of the problem, an Eulerian SPH discrete version of the former problem has been implemented and similar results have been monitored. Finally, for the sake of completeness, a 2D Lagrangian SPH implementation of the problem has been also studied to compare the consequences of the particle movemen

A projection model of the contributory pension expenditure of the spanish social security system: 2004-2050

The need for long-term fiscal projections is self evident. Of these projections, pension expenditure is one of the most important since firstly it represents a large share of total expenditure, and secondly because of the positive correlation between this variable and demographic ageing. In this paper, we develop a model to project contributory pension expenditures in the Spanish Social Security System disaggregating the results by pension category, social security regime and sex. The most salient of the results obtained is the expected steady growth of total expenditure in contributory pensions. This would lie around 15% of GDP around 2045 compared to its initial level of barely 8% even though the baseline scenario incorporates a substantial recovery of employment and female participation rates. By pension categories, retirement pensions are those that determine the tendency of total expenditure evolution. Interesting conclusions can also be extracted from the analysis by sex. For instance, even accounting for an increase in female retirement pensions due to their higher participation, the corresponding increase in widow male pensions implies a higher total increase of the total number of contributory pensions accruing to men.Pensions system, sustainability, public expenditure.

Particle methods parallel implementations by GP-GPU strategies

This paper outlines the problems found in the parallelization of SPH (Smoothed Particle Hydrodynamics) algorithms using Graphics Processing Units. Different results of some parallel GPU implementations in terms of the speed-up and the scalability compared to the CPU sequential codes are shown. The most problematic stage in the GPU-SPH algorithms is the one responsible for locating neighboring particles and building the vectors where this information is stored, since these specific algorithms raise many dificulties for a data-level parallelization. Because of the fact that the neighbor location using linked lists does not show enough data-level parallelism, two new approaches have been pro- posed to minimize bank conflicts in the writing and subsequent reading of the neighbor lists. The first strategy proposes an efficient coordination between CPU-GPU, using GPU algorithms for those stages that allow a straight forward parallelization, and sequential CPU algorithms for those instructions that involve some kind of vector reduction. This coordination provides a relatively orderly reading of the neighbor lists in the interactions stage, achieving a speed-up factor of x47 in this stage. However, since the construction of the neighbor lists is quite expensive, it is achieved an overall speed-up of x41. The second strategy seeks to maximize the use of the GPU in the neighbor's location process by executing a specific vector sorting algorithm that allows some data-level parallelism. Al- though this strategy has succeeded in improving the speed-up on the stage of neighboring location, the global speed-up on the interactions stage falls, due to inefficient reading of the neighbor vectors. Some changes to these strategies are proposed, aimed at maximizing the computational load of the GPU and using the GPU texture-units, in order to reach the maximum speed-up for such codes. Different practical applications have been added to the mentioned GPU codes. First, the classical dam-break problem is studied. Second, the wave impact of the sloshing fluid contained in LNG vessel tanks is also simulated as a practical example of particle method

Metabolomics-based approaches on wine authentication: a review with case studies

Wine is a natural product with a unique production method, being considered an art due to its unique features. Due to the singularity of its components and the high production cost, wine adulteration events happen frequently, aiming to achieve higher profits, compromising its authenticity. By using analytical techniques, such as nuclear magnetic resonance spectroscopy or mass spectrometry, it is possible to acquire large amounts of metabolomics data related to specific metabolites over distinct samples. A number of multivariate statistical and machine learning methods may be applied, with high discriminative power allowing to achieve information with added-value about important features such as cultivar, age and geographic origin, and also to detect possible adulteration events. Nonetheless, metabolomics data analysis still constitutes a challenge, specially over complex matrices, such as wine. This work entails a comprehensive survey of research work related to metabolomics-based approaches for wine authentication, with particular emphasis on supervised and unsupervised multivariate data analysis. To illustrate the main tasks and steps of metabolomics data analysis, but also to highlight existing challenges in wine authentication issues, two case studies were performed, using the metabolomics data analysis R package specmine. These cases encompass one published dataset, which is re-analyzed here, and a new dataset of Portuguese and Brazilian wines. In both cases, exploratory data analysis in conjunction with multivariate statistical analysis, including principal component analysis and clustering, were performed. It was possible to discriminate the wines according to their cultivar and geographical origin (in the first case) and age (in the second) based on NMR profiles and metabolite identification.info:eu-repo/semantics/publishedVersio

Desde la literatura, ópera, cine y televisión hasta las ciencias jurídicas y el Derecho penal mediante la nueva técnica pedagógica del aprendizaje basado en problemas

Literature, opera, cinema and television represent a rich quarry to extract educational materials that serve the construction of learning in legal science and criminal law by the Problem Based Learning (PBL), innovative education method focusing on student learning, excellent teaching technique to meet the european space for higher education demands in the context active teaching methods that this contribution leads to juridical sciences and criminal field to get motivated before the need to qualify future professionals to work in teams, in a constant creation knowledge world, with rapid changes in technology and legislation. This is to harness great literature, music, cinema and televisión emotions to awaken students' interest in a juridical topic under the aphorism prodesse delectare.Literatura, ópera, cine y televisión representan una rica cantera para extraer materiales pedagógicos que sirvan a la construcción del aprendizaje en las ciencias jurídicas y el Derecho penal mediante el Problem Based Learning o aprendizaje basado en problemas (ABP), método educativo innovador centrado en el aprendizaje del estudiante, excelente técnica pedagógica para cumplir con las exigencias del EEES en el marco de las metodologías docentes activas que esta contribución lleva a las ciencias jurídicas, en general, y al campo penal, en particular, para conseguir la motivación con el objetivo de capacitar a los futuros profesionales para que trabajen en equipo, en un mundo de creación del conocimiento constante, con rápidos cambios tecnológicos y legislativos. Se trata de aprovechar las emociones que producen las grandes obras literarias, la música, el séptimo arte y la televisión para despertar el interés del alumno por un tema jurídico conforme al aforismo prodesse delectare

Derecho penal, norma de valoración, bien jurídico y enseñanza de valores en el EEES

In the present contribution the author analyzes the norm as a state and as a value. Moreover this research emphasizes the legally protected interest importance, that is to say, crime only exist if essential values were in danger or damaged. Learning of values in the european space for higher education calls for a critical perspective, de lege ferenda, in Criminal Law, education as the practice of freedom, group projects and learning active citizenship and diversity, student motivation and discussion as a way of teaching for democratic classrooms.El autor, en la presente contribución, analiza la norma como una decisión de poder y como un valor. Además, esta investigación pone de relieve la importancia del bien jurídico protegido, es decir, que únicamente existe delito si fueron puestos en peligro o dañados valores esenciales. El aprendizaje de valores en el espacio europeo de educación superior exige un punto de vista crítico, una perspectiva de lege ferenda, en el Derecho penal, considerar la educación como práctica de libertad, trabajos en grupo y aprendizaje activo de ciudadanía y diversidad, motivación estudiantil y debates como una vía de enseñanza en clases democráticas