Variational solution of Poisson's equation using plane waves in adaptive coordinates

A procedure for solving Poisson's equation using plane waves in adaptive coordinates (u) is described. The method, based on Gygi's work, writes a trial potential ξ as the product of a preselected Coulomb weight μ times a plane-wave expansion depending on u. Then, the Coulomb potential generated by a given density ρ is obtained by variationally optimizing ξ, so that the error in the Coulomb energy is second-order with respect to the error in ξ. The Coulomb weight μ is chosen to provide to each ξ the typical long-range tail of a Coulomb potential, so that calculations on atoms and molecules are made possible without having to resort to the supercell approximation. As a proof of concept, the method is tested on the helium atom and the H2 and H+3 molecules, where Hartree-Fock energies with better than milli-Hartree accuracy require only a moderate number of plane waves

Fast solution of elliptic partial differential equations using linear combinations of plane waves

Given an arbitrary elliptic partial differential equation (PDE), a procedure for obtaining its solution is proposed based on the method of Ritz: the solution is written as a linear combination of plane waves and the coefficients are obtained by variational minimization. The PDE to be solved is cast as a system of linear equations Ax=b, where the matrix A is not sparse, which prevents the straightforward application of standard iterative methods in order to solve it. This sparseness problem can be circumvented by means of a recursive bisection approach based on the fast Fourier transform, which makes it possible to implement fast versions of some stationary iterative methods (such as Gauss-Seidel) consuming O(NlogN) memory and executing an iteration in O(Nlog2N) time, N being the number of plane waves used. In a similar way, fast versions of Krylov subspace methods and multigrid methods can also be implemented. These procedures are tested on Poisson's equation expressed in adaptive coordinates. It is found that the best results are obtained with the GMRES method using a multigrid preconditioner with Gauss-Seidel relaxation steps

La capacidad infractora de las entidades carentes de personalidad jurídica en el ordenamiento jurídico tributario y responsabilidad infractora en supuestos de concurrencia de infractores

Tras un conciso repaso del marco legislativo español y análisis de los tipos de sujetos infractores, analizamos los supuestos en los que los entes carentes de personalidad jurídica propia pueden ser sancionados de modo independiente a sus socios, y terminamos el artículo exponiendo un análisis crítico a los supuestos de concurren¬cia de responsables y su relación con la responsabilidad solidaria o subsidiaria en el pago de sanciones tributarias.  After a concise revision of the Spanish legislative frame and analysis of the types of inobservant subjects, we analyze the as¬sumptions in which the non legal personality collectives can be sanc¬tioned in an independent way to its associates, and finish the article exhibiting a critical analysis to the offenders concurrence and its rela¬tion with assumptions of united or subsidiary responsibility in the payment of tributary sanctions.

Elementos de la prescripción de la infracción tributaria

This paper analyses thoroughly the tax infringement prescription as well as some of the necessary requirements for the responsibility offender prescription, in concrete, the consummation of the infringement fact, the administrative inaction and, in general, when the statutory waiting period expired.  El presente artículo se analiza detenidamente la prescripción de la responsabilidad dimanante de la infracción tributaria así como algunos de los requisitos necesarios para la prescripción de la responsabilidad infractora, en concreto, la consumación del hecho tipificado como infracción, la inacción administrativa y, de modo general y no pormenorizado, el transcurso del plazo previsto normativamente.This paper analyses thoroughly the tax infringement prescription as well as some of the necessary requirements for the responsibility offender prescription, in concrete, the consummation of the infringement fact, the administrative inaction and, in general, when the statutory waiting period expired

La capacidad infractora de personas físicas y jurídicas en el ordenamiento jurídico tributario (I)

According to the tax legislation, physical disabled person and minor, only when acting with civil capacity to act can be held responsible, and of his own, offenders of the tax system. This administrative capacity, however, is not exportable to the scope of the criminal code, where the minority of age excludes the possibility of be attributable, although tehy may be responsible for the Act that regulates the criminal responsibility of the child. Moreover, the condition of offender of legal persons must be applied differently than individuals, so, in the absence of the volitional element in the sense that has been demanding in the criminal theory, you should be required so almost objective through accountability in eligendo or in vigilando. Then, after a brief overview of the national and European historical context which is included our Spanich criminal liability of legal persons, we observe that it is booked now because in watching or for the actions of its representation and administration staff, provided that it has reported some advantage, following the model of responsibility by allocation or by transfer of the physical persons that compose it. The performance of the legal person «in the name or on behalf of», cannot mean nothing more than a performance that takes the guidelines of behavior of the legal person, who is not opposed to its standards of conduct or compliance protocols. We warn that the criminal liability of corporate persons model seems to be cumulative, which brings the prejudice of that it infringes the principle of non bis in idem. However, it is clear, in our view, this personification can not serve to hide or to move to the offending physical person who is behind that one.Según la legislación tributaria, la persona física incapacitada y menor de edad, únicamente cuando actúen con capacidad civil de obrar podrán ser considerados responsables, y, de suyo, infractores del Ordenamiento Tributario. Esta capacidad administrativa, sin embargo, no resulta exportable al ámbito del Código penal, donde la minoría de edad excluye la posibilidad de ser imputable, sin perjuicio que pueda ser responsable conforme a la ley que regule la responsabilidad penal del menor. Por su parte, la condición de infractor de las personas jurídicas se debe de aplicar de forma diferente a las personas físicas, así, al faltar el elemento volitivo en el sentido que se ha venido exigiendo en la teoría penal, se debe exigir de modo quasi objetivo a través de la responsabilidad in eligendo o in vigilando. Seguidamente, tras un breve repaso del marco histórico patrio y europeo en el que se incardinar la recentísima responsabilidad penal de las personas jurídicas en España, observamos que la misma se imputa ora por culpa in vigilando ora por las actuaciones de sus órganos de representación y administración, siempre que le haya reportado algún provecho, siguiendo el modelo de responsabilidad por atribución o transferencia de la de las personas físicas que la componen. La actuación de la persona jurídica «en nombre o por cuenta de», no puede significar otra cosa más que una actuación que asuma las directrices de comportamiento de la persona jurídica, que no se oponga a sus Normas de conducta o Protocolos de cumplimiento. Advertimos que el modelo de responsabilidad penal de las personas jurídicas parece que es acumulativo, lo que conlleva el peligro de que se transgreda el principio non bis in idem. Sin embargo, es evidente, a nuestro juicio, que esa personificación no puede servir para ocultar ni para desplazar a la persona física, a la postre, infractora que se esconde tras aquélla.According to the tax legislation, physical disabled person and minor, only when acting with civil capacity to act can be held responsible, and of his own, offenders of the tax system. This administrative capacity, however, is not exportable to the scope of the criminal code, where the minority of age excludes the possibility of be attributable, although tehy may be responsible for the Act that regulates the criminal responsibility of the child. Moreover, the condition of offender of legal persons must be applied differently than individuals, so, in the absence of the volitional element in the sense that has been demanding in the criminal theory, you should be required so almost objective through accountability in eligendo or in vigilando. Then, after a brief overview of the national and European historical context which is included our Spanich criminal liability of legal persons, we observe that it is booked now because in watching or for the actions of its representation and administration staff, provided that it has reported some advantage, following the model of responsibility by allocation or by transfer of the physical persons that compose it. The performance of the legal person «in the name or on behalf of», cannot mean nothing more than a performance that takes the guidelines of behavior of the legal person, who is not opposed to its standards of conduct or compliance protocols. We warn that the criminal liability of corporate persons model seems to be cumulative, which brings the prejudice of that it infringes the principle of non bis in idem. However, it is clear, in our view, this personification can not serve to hide or to move to the offending physical person who is behind that one

Análisis de la problemática de las infracciones por falta de ingreso tributario

The present article analyses in detail the problem posed by the alleged offenders consisting in the failure to pay the tax debt.El presente artículo se analiza detenidamente la problemática que plantean los supuestos infractores consistente en dejar de ingresar la deuda tributaria.The present article analyses in detail the problem posed by the alleged offenders consisting in the failure to pay the tax debt

La interrupción de la prescripción del procedimiento sancionador tributario por actuaciones administrativas tendentes a la imposición de la sanción tributaria

This article analyses carefully the interruption of the prescription because of tax penalties procedure.El presente artículo se analiza detenidamente el supuesto interruptivo de la prescripción durante el procedimiento sancionador tributario.This article analyses carefully the interruption of the prescription because of tax penalties procedure

La intervenció administrativa en l’allotjament turístic

El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de ValènciaLa intervenció administrativa en l’allotjament turísticAdministrative intervention in tourist accommodatio

Análisis actual de los incumplimientos tributarios de obligaciones contables y registrales

In this paper we examine the unjust type of infraction, its consummation, the viability of its regularisation and the compatibility between different types of infractions due to the non-fulfilment of accounting and registration obligations.El presente artículo se analiza el injusto tipo infractor, consumación, viabilidad de su regularización y compatibilidad entre diversos tipos infractores por el incumplimiento de obligaciones contables y registrales

L’activitat administrativa de foment i el turisme

Versa sobre la actividad administrativa de fomento, tipos de medidas de fomento, la subvención, y la regulación de las subvenciones en materia de turismo en la Comunidad ValencianaIt deals with the administrative activity of promotion, types of promotion measures, subsidies, and the regulation of subsidies in the field of tourism in the Valencian Community