The 2003 revisions to the commentary to the OECD model on tax treaties and GAARs : a mistaken starting point

This contribution is outlined in the research project SEJ2006-01159/JURI financed by the Spanish Ministry of Science and Technology and directed by Prof. Dr Juan Zornoz

Beach Nourishment: A 21st Century Review

Long-term erosion is experienced by most of the coastlines worldwide, and it is usually attributed not only to sea level rise but also to the retention of sand in dams, the occupation of dry beaches by urbanized areas, the disturbance of the natural patterns of longshore drift, the mining of sand as building material for construction, and so on. Beach nourishment has evolved as the favored erosion-mitigation strategy in many areas of the world. The increasing number of people living on the coast, the safety of those people, and the high values of coastal property are all factors that have made beach nourishment a cost-effective strategy for managing erosion in many locations. However, a new scenario of sand scarcity and environmental care has arisen in recent decades. There have been a number of different and interesting cases of various aspects of beach nourishment in the last years. The purpose of this Special Issue has been to publish the different experiences and research related to this topic. After a careful review process, nine papers were included. Their thematic contributions include the use of field methods such as the use of remotely piloted aircraft systems (RPAS) or un-manned aerial vehicles (UAV) for faster and automated mapping of the coastal area or the acquisition of geomagnetic data in marine environments; the use of multi-approach methodologies to assess the interaction between coastal structures and beaches and in particular of submerged pipelines; the need to adopt a plan for the optimal use of limited resources of available sediment from a regional perspective and the assessment of the effectiveness of beach nourishments; the understanding of the role of submerged geological control of beach profiles together with the implementation of innovative beach nourishment strategies while facing the non-trivial challenge of visualizing and communicating mesoscale modeling assumptions, uncertainties and outcomes to both coastal specialists and decision makers; and the influence of sea-level rise and erosion on diminution of beach habitats

Estudio de la funcion del gen "perdido" en la musculatura de "Drosophila melanogaster"

Programa de Doctorado en Ciencia Biotecnología, Ingeniería y Tecnología QuímicaLínea de Investigación: Biología del DesarrolloClave Programa: DBICódigo Línea: 9El desarrollo del tejido muscular esquelético es un proceso multietapa donde tienen lugar diversos procesos celulares, incluyendo especificación de células mesodérmicas a mioblastos, proliferación y fusión de mioblastos, migración y anclaje de las células multinucleadas resultantes con las células del tendón, y diferenciación en miofibra. Durante este último paso, se ensamblan las miofibrillas, estructuras citoesqueléticas que proporcionan al músculo su capacidad contráctil. Aunque la estructura del tejido muscular ha sido estudiada de manera exhaustiva, los mecanismos moleculares responsables de su unión al tendón y su diferenciación no están bien definidos. Considerando la alta incidencia de patologías musculares congénitas, conocer en detalle estos procesos resulta de especial interés para el desarrollo de nuevas terapias. Usando Drosophila melanogaster como organismo modelo, este trabajo se ha centrado principalmente en el estudio de la función del gen perdido (perd) durante el desarrollo muscular. perd codifica un proteoglicano transmembrana (Perd), ortólogo del receptor de mamíferos NG2. Estudios previos han demostrado que Perd se requiere para la adhesión del músculo al tendón durante el desarrollo de algunos músculos embrionarios de Drosophila. En esta tesis, se ha estudiado la función de Perd en el desarrollo de la musculatura adulta mediante herramientas genéticas que permiten reducir de manera específica los niveles de Perd en la musculatura. De este modo, se ha observado que Perd se requiere no solo para la guía de los músculos adultos hacia las células del tendón y su adhesión con estas, sino que además, se requiere específicamente para el ensamblaje de las miofibrillas y la formación de la unión neuromuscular. Además, una vez finalizado el desarrollo, Perd se requiere también para el mantenimiento u homeostasis del músculo. Finalmente, en este trabajo se han estudiado los mecanismos moleculares responsables de la función de Perd mediante la búsqueda de proteínas que interaccionan con Perd.Universidad Pablo de Olavide. Escuela de Doctorad

Deriving the full-reducing Krivine machine from the small-step operational semantics of normal order

We derive by program transformation Pierre Crégut s full-reducing Krivine machine KN from the structural operational semantics of the normal order reduction strategy in a closure-converted pure lambda calculus. We thus establish the correspondence between the strategy and the machine, and showcase our technique for deriving full-reducing abstract machines. Actually, the machine we obtain is a slightly optimised version that can work with open terms and may be used in implementations of proof assistants

Axonal Endoplasmic Reticulum Dynamics and Its Roles in Neurodegeneration.

The physical continuity of axons over long cellular distances poses challenges for their maintenance. One organelle that faces this challenge is endoplasmic reticulum (ER); unlike other intracellular organelles, this forms a physically continuous network throughout the cell, with a single membrane and a single lumen. In axons, ER is mainly smooth, forming a tubular network with occasional sheets or cisternae and low amounts of rough ER. It has many potential roles: lipid biosynthesis, glucose homeostasis, a Ca2+ store, protein export, and contacting and regulating other organelles. This tubular network structure is determined by ER-shaping proteins, mutations in some of which are causative for neurodegenerative disorders such as hereditary spastic paraplegia (HSP). While axonal ER shares many features with the tubular ER network in other contexts, these features must be adapted to the long and narrow dimensions of axons. ER appears to be physically continuous throughout axons, over distances that are enormous on a subcellular scale. It is therefore a potential channel for long-distance or regional communication within neurons, independent of action potentials or physical transport of cargos, but involving its physiological roles such as Ca2+ or organelle homeostasis. Despite its apparent stability, axonal ER is highly dynamic, showing features like anterograde and retrograde transport, potentially reflecting continuous fusion and breakage of the network. Here we discuss the transport processes that must contribute to this dynamic behavior of ER. We also discuss the model that these processes underpin a homeostatic process that ensures both enough ER to maintain continuity of the network and repair breaks in it, but not too much ER that might disrupt local cellular physiology. Finally, we discuss how failure of ER organization in axons could lead to axon degenerative diseases, and how a requirement for ER continuity could make distal axons most susceptible to degeneration in conditions that disrupt ER continuity

Excellence and Quality in Andalusia University Library System

From 1996 onwards, then, the Quality Assessment National Plan and the adoption of its agenda by regional authorities and Universities alike has resulted in a growing acceptance by the Spanish academic community of the challenges and opportunities offered by evaluation and quality assurance activities. Academic librarians have been committed to this culture of quality from the very beginnings and in most cases have being leading the way in their own institutions. General tools like the Evaluation Guide referred to above developed to be applied in administration and services alike were of little use for libraries, so academic libraries have been the first units to develop their own evaluation guides at local and regional levels. University System in Andalusia (Spain) is formed by 10 Universities financed by regional government. The Quality Unit of Andalusia Universities convened in 2000 an Assessment University Libraries Pilot Plan to do a global analysis of the Library System. This Pilot Plan has had three steps: - During 2000-2002, a technical committee to draft a new evaluation guide for academic libraries. Based on the EFQM, because of its growing influence in the evaluation of the public sector and not-for-profit organizations across Europe. During the course of our work we were delighted to see that we concurred basically with the approach taken by LISIM. The Guide is divided into 5 parts, as follows: Analysis and Description of 9 criteria adapted to library scenario, 35 Tables for data collection, a set of 30 quality and performance Indicators, a Excellence-rating matrix, an objective tool, to determine the level of excellence achieved by the library on a scale from 0 to 10, and General guidelines for the Assessment Committees of University Departments (the basic unit of research assessment undertaken by the University) and of degree courses (the basic unit of assessment of teaching personnel). - In 2002-2004, a coordination committee drove the assessment process of 9 libraries and tested materials and evaluation methodology. The Pilot Plan has finalised with External Evaluation for 5 External Committee formed by librarians, faculties and EFQM methodology specialist. The aim of this paper is explain different parts and strong points of this process and how EFQM is suitable for all kind of librarie

A Comparison of Beach Nourishment Methodology and Performance at Two Fringing Reef Beaches in Waikiki (Hawaii, USA) and Cadiz (SW Spain)

Fringing reefs have significant impacts on beach dynamics, yet there is little research on how they should be considered in beach nourishment design, monitoring, and conservation works. Thus, the behavior and characteristics of nourishment projects at two reef protected beaches, Royal Hawaiian Beach (RHB) in Hawaii, USA, and Victoria Beach (VB) in Cadiz, Spain, are compared to provide transferable information for future nourishment projects and monitoring in fringing reef environments. The nourishment cost at RHB was nine times higher than VB. This is partly due to lower total volume and a more complex placement and spreading method at RHB, despite the much closer borrow site at RHB. There was a significant difference in post-nourishment monitoring frequency and assessment of accuracy. RHB elevation was monitored quarterly for 2.7 years at 30 m-spaced profiles, compared to 5 years of biannual surveys of 50 m-spacing at VB. An additional problem related to the presence of reefs at both RHB and VB was estimating the beach volume increase after nourishment, due to variable definitions of the 'beach' area and high alongshore variability in reef topography. At sites where non-native sediment is used, it is imperative to understand how wave and current energy changes due to reefs will influence nourishment longevity. Thus, differences in erosion and accretion mechanisms at both beaches have been detected, though are still little understood. Moreover, discrepancies in sediment porosity between the two sites (which should be surveyed in future nourishments) have been found, probably due to differences in the nourishment sand transportation and distribution methods. In summary, more dialogue is needed to explicitly consider the influence of fringing reefs on coastal processes and beach nourishment projects

Sand size variability inside the hopper of a trailing suction dredger in regards to beach nourishment projects

Amongst the design parameters for a beach nourishment project, sand size must be highlighted. Sand size is critical not only to compare the suitability of a borrow sand to substitute the eroded native sand, but also to identify the new equilibrium beach profile and to calculate the sediment volume necessary to achieve the projected berm or beach width. Some researchers have already taken into account the phenomena that change the theoretical volume of sand needed for a beach nourishment project (CUR, 1987; CEM 2002) such as the methodology for the hopper measurements taken on board of the dredger (Muñoz-Perez et al., 2003) or the sand porosity variability (Roman-Sierra et al., 2014). Nevertheless, no investigation has been carried out about the variability of sand size inside the hopper of a trailing suction dredger till nowadays. There are several reasons to justify this possible heterogeneity of the granulometric parameters inside the hopper. Firstly, there is the intrinsic variability of the sediment characteristics at the sea bottom. On top of that, most of the vessels which dredge nowadays are of the Trailing Suction Hopper Dredgers (TSHD) type and this means that these vessels do not dredge in a stationary way, i.e. at a certain location and vicinity, but along a big stretch of the bottom. Moreover, the fall speed of sand depends directly on the grain diameter (for a given density); i.e. the larger the grain sizes the faster the grain deposits and so, probably, the coarser grains would be at the bottom of the hopper and the finer grains would be at the top. Finally, it is noteworthy a word about the fragments of shells or bioclasts: because of their flat shape, these pieces linger more than the silica grains to decant and, therefore, their percentage will most likely be larger at the surface of the hopper

Pertinencia del recurso humano capacitado en Mascota, Jalisco para la agroindustria del municipio

Los recursos humanos que laboran dentro de las empresas y sobre todo si son capacitados en el ámbito local son una de las fuentes más importantes para incrementar la competitividad de las mismas y son la base para el desarrollo de las comunidades, por ello, a partir de determinar la importancia de la actividad agroindustrial en el municipio de Mascota, Jalisco y asumiendo que pudiera existir una brecha entre sus requerimientos de personal y la oferta del mismo capacitado en el propio municipio, este articulo tiene como objetivo identificar: ¿Qué tan pertinentes son, para el funcionamiento de la agroindustria del municipio, las características del recurso humano capacitado en el municipio Mascota? Para responder lo anterior se realizó una investigación exploratoria con un enfoque cualitativo utilizando la entrevista a empresarios agroindustriales como principal herramienta para la recolección de datos. Desde la opinión de los agroempresarios el recurso humano capacitado a nivel medio y superior en el municipio es pertinente para el funcionamiento de la agroindustria, en las condiciones actuales y aun si se presenta un aumento de demanda. Sin embargo, se encontró que la proporción de empleados egresados de estos centros educativos es muy baja por lo que la problemática y el peso de la producción recaen en personal de baja escolaridad cuya capacitación se da directamente en las empresas

A universal literary canon based on multilingual encyclopedic data: Proposal of a method for the ranking of literary works using quantitative data obtained from Wikidata and Wikipedia

DOI de la versión publicada en castellano: htps://doi.org/10.3989/redc.2023.3.2013The research described in this article aims to verify the use of Wikidata and Wikipedia as a source to identify a universal literary canon. Both Wikimedia Foundation projects are placed in the context of data on literary works. The methodology used is based on the construction of a dataset from specific data on literary works retrieved from Wikidata and Wikipedia editions in all languages. The depth of description of the items of literary works in Wikidata and their pres-ence and level of elaboration of the corresponding articles in Wikipedia are analyzed. The authors use K-means to define three clusters of literary works that allow the identification of a set of works that can be used to create a universal literary canon. Wiki3DRank is proposed as a metric that allows the literary works analyzed to be selected and ranked. The study deals with the analysis of the language of literary works and their presence in Wikipedia, their temporal distribution. The article includes a discussion section with reflections on the results obtained and concludes with the proposal to use Wikidata and Wikipedia as an alternative source for the elaboration of both global and language-specific literary canons