Ciudad Real y Puertollano. Áreas funcionales urbanas (FUA) y policentrismo en Castilla-La Mancha (España)

Las áreas funcionales urbanas (FUA) de Ciudad Real y de Puertollano se estructuran a partir de ambas ciudades, funcionalmente diferentes pero que sostienen unas relaciones cada vez más intensas en el sector suroccidental de la región de Castilla-La Mancha, dentro de la provincia de Ciudad Real. Las interrelaciones se establecen en base a las infraestructuras de comunicación, principalmente la línea de alta velocidad ferroviaria. Este artículo caracteriza ambas áreas funcionales y determina las relaciones entre sus núcleos principales en base a una metodología que combina análisis estadístico (población, crecimiento real anual, población vinculada, etc.) y empírico, con las representaciones cartográficas de los principales indicadores. Los resultados obtenidos permiten abordar una caracterización conjunta de ambas áreas funcionales en el contexto del policentrismo aplicado a la región de Castilla-La Mancha y del importante papel articulador que las infraestructuras de alta capacidad tienen en este caso de estudio.Les àrees funcionals urbanes (FUA) de Ciudad Real i de Puertollano s'estructuren entorn de totes dues ciutats, funcionalment diferents, però que mantenen relacions cada cop més intenses en el sector sud-oest de la regió de Castella-la Manxa, a la província de Ciudad Real. Aquestes interrelacions es fonamenten en les infraestructures de comunicació, principalment la línia de ferrocarril d'alta velocitat. El present article caracteritza totes dues àrees funcionals i determina les relacions entre els nuclis principals, fent servir una metodologia que combina l'anàlisi estadística (població, creixement anual real, població vinculada, etc.) i empírica, amb representacions cartogràfiques dels indicadors principals. Els resultats obtinguts permeten abordar una caracterització conjunta de totes dues àrees funcionals en el context del policentrisme aplicat a la regió de Castella-la Manxa i de l'important paper articulador que tenen les infraestructures d'alta capacitat en aquest cas d'estudi.Les aires urbaines fonctionnelles (FUA) de Ciudad Real et Puertollano sont localisées dans le secteur sud-ouest de la région du Castilla-La Mancha, dans la province de Ciudad Real. Ces aires sont organisées par deux villes différentes sur le plan fonctionnel, mais qui maintiennent des relations de plus en plus intenses. Ceux-ci sont définis sur les infrastructures de communication, principalement la ligne de chemin de fer à grande vitesse. Le but de cet article est de caractériser les deux domaines fonctionnels et de déterminer les relations entre leurs principaux centres fondées sur une méthode qui combine l'analyse statistique (population, croissance annuelle réelle, population liée, etc.) et empiriques, avec des représentations cartographiques des principaux indicateurs. Les résultats obtenus permettent de conduire une caractérisation conjointe de ces deux aires urbaines fonctionnelles dans le contexte du polycentrisme appliqué à la région de Castilla-La Mancha, Espagne, et du important rôle articulateur des infrastructures de haute capacité dans ce cas d'étude.The Functional Urban Areas (FUA) of Ciudad Real and Puertollano are structured by both cities, which are functionally different but keeping growing mutual relations. These areas are located to the south-west of Castilla-La Mancha region, within the province of Ciudad Real. Transport infrastructures, mainly the high-speed rail line, are the main factor that explains the interrelations. The aim of this paper is to characterize both functional areas and to determine the relations between their main urban centres. The methodology combines statistical (population, annual growth rate, linked population, etc.) and empirical analyses, using the cartographic visualization of the main indicators. The results confirm that a joint analysis of both FUA is useful in the context of the polycentrism present in the region of Castilla-La Mancha (Spain) and of the important structuring role of the high capacity transport networks in this case-study

Relevância dos fatores socioeconômicos na convergência para o IFRS: Análise em PME de dois setores de Villavicencio

The purpose of this article is to demonstrate the state in which the application of international Financial Reporting Standards (IFRS) is found in small and medium-sized entities and their relationship to the socioeconomic factors of the National order. The methodology used is quantitative in nature, based on reports extracted from the information System and Business Report of the Superintendency of Companies of Colombia and the application of a questionnaire to 68 accountants responsible for To carry out the implementation in companies of the agro-industrial and services sectors of the city of Villavicencio. The results are shown in three sections: the characterization of the entities, the status of the implementation and the relevance of the economic and social factors on the process. From the application of the chi-square non-parametric test, it was possible to conclude the existence of variables with a high degree of significance in the implementation of these international standards, which impact both positively and negatively the Convergence development.El propósito del presente artículo consiste en demostrar el estado en el cual se encuentra la aplicación de las Normas Internacionales de Información Financiera (NIIF) en las pequeñas y medianas entidades y su relación con los factores socioeconómicos del orden nacional.  La metodología empleada es de carácter cuantitativo de tipo comparativo, con base en informes extraídos del sistema de información y reporte empresarial de la Superintendencia de Sociedades de Colombia y de la aplicación de un cuestionario a 68 contadores encargados de llevar a cabo la implementación en entidades de los sectores agroindustrial y de servicios de la ciudad de Villavicencio. Los resultados se muestran en tres apartados: la caracterización de las entidades, el estado de la implementación y la relevancia de los factores económico y social sobre el proceso. A partir de la aplicación de la prueba no paramétrica chi-cuadrado, fue posible concluir la existencia de variables con un alto grado de significancia en la implementación de estos estándares internacionales, los cuales impactan tanto positiva como negativamente el desarrollo de la convergencia.O objetivo deste artigo é demonstrar o estado em que a aplicação das Normas Internacionais de Relatório Financeiro (IFRS) é encontrada em entidades de pequeno e médio porte e sua relação com fatores socioeconômicos em nível nacional. A metodologia utilizada é de natureza quantitativa comparativa, baseada em relatórios extraídos do sistema de informação e do relatório de atividades da Superintendência de Empresas da Colômbia e da aplicação de um questionário a 68 contadores encarregados de executar a implementação em entidades de os setores agroindustrial e de serviços da cidade de Villavicencio. Os resultados são apresentados em três seções: a caracterização das entidades, o estado da implementação e a relevância dos fatores econômicos e sociais no processo. A partir da aplicação do teste qui-quadrado não paramétrico, foi possível concluir a existência de variáveis ​​com alto grau de significância na implementação desses padrões internacionais, que impactam tanto no desenvolvimento positivo quanto negativo da convergência

Ciudad Real y Puertollano. Áreas funcionales urbanas (FUA) y policentrismo en Castilla-La Mancha (España)

Las áreas funcionales urbanas (FUA) de Ciudad Real y de Puertollano se estructuran a partir de ambas ciudades, funcionalmente diferentes pero que sostienen unas relaciones cada vez más intensas en el sector suroccidental de la región de Castilla-La Mancha, dentro de la provincia de Ciudad Real. Las interrelaciones se establecen en base a las infraestructuras de comunicación, principalmente la línea de alta velocidad ferroviaria. Este artículo caracteriza ambas áreas funcionales y determina las relaciones entre sus núcleos principales en base a una metodología que combina análisis estadístico (población, crecimiento real anual, población vinculada, etc.) y empírico, con las representaciones cartográficas de los principales indicadores. Los resultados obtenidos permiten abordar una caracterización conjunta de ambas áreas funcionales en el contexto del policentrismo aplicado a la región de Castilla-La Mancha y del importante papel articulador que las infraestructuras de alta capacidad tienen en este caso de estudio.Les àrees funcionals urbanes (FUA) de Ciudad Real i de Puertollano s'estructuren entorn de totes dues ciutats, funcionalment diferents, però que mantenen relacions cada cop més intenses en el sector sud-oest de la regió de Castella-la Manxa, a la província de Ciudad Real. Aquestes interrelacions es fonamenten en les infraestructures de comunicació, principalment la línia de ferrocarril d'alta velocitat. El present article caracteritza totes dues àrees funcionals i determina les relacions entre els nuclis principals, fent servir una metodologia que combina l'anàlisi estadística (població, creixement anual real, població vinculada, etc.) i empírica, amb representacions cartogràfiques dels indicadors principals. Els resultats obtinguts permeten abordar una caracterització conjunta de totes dues àrees funcionals en el context del policentrisme aplicat a la regió de Castella-la Manxa i de l'important paper articulador que tenen les infraestructures d'alta capacitat en aquest cas d'estudi.Les aires urbaines fonctionnelles (FUA) de Ciudad Real et Puertollano sont localisées dans le secteur sud-ouest de la région du Castilla-La Mancha, dans la province de Ciudad Real. Ces aires sont organisées par deux villes différentes sur le plan fonctionnel, mais qui maintiennent des relations de plus en plus intenses. Ceux-ci sont définis sur les infrastructures de communication, principalement la ligne de chemin de fer à grande vitesse. Le but de cet article est de caractériser les deux domaines fonctionnels et de déterminer les relations entre leurs principaux centres fondées sur une méthode qui combine l'analyse statistique (population, croissance annuelle réelle, population liée, etc.) et empiriques, avec des représentations cartographiques des principaux indicateurs. Les résultats obtenus permettent de conduire une caractérisation conjointe de ces deux aires urbaines fonctionnelles dans le contexte du polycentrisme appliqué à la région de Castilla-La Mancha, Espagne, et du important rôle articulateur des infrastructures de haute capacité dans ce cas d'étude.The Functional Urban Areas (FUA) of Ciudad Real and Puertollano are structured by both cities, which are functionally different but keeping growing mutual relations. These areas are located to the south-west of Castilla-La Mancha region, within the province of Ciudad Real. Transport infrastructures, mainly the high-speed rail line, are the main factor that explains the interrelations. The aim of this paper is to characterize both functional areas and to determine the relations between their main urban centres. The methodology combines statistical (population, annual growth rate, linked population, etc.) and empirical analyses, using the cartographic visualization of the main indicators. The results confirm that a joint analysis of both FUA is useful in the context of the polycentrism present in the region of Castilla-La Mancha (Spain) and of the important structuring role of the high capacity transport networks in this case-study

A generalization of the Pfähler-Lambert decomposition

The aim of this paper is to provide a generalization of the Pfähler (1990) and Lambert (1989, 2001) decomposition that allows us to overcome some limitations of the original methodology. In particular, our proposal allows avoiding the problem of sequentiality when the tax has several types of deductions or allowances, schedules or tax credits. In addition, our alternative decomposition is adapted to the dual income class of tax structures. Moreover, in order to adapt this methodology to real-world taxes, our alternative includes the re-ranking effects of real taxes, caused by the existence of differentiated treatments based on non-income attributes. This theoretical proposal is illustrated with an empirical analysis for the Spanish Personal Income Tax reform enforced in 2007

Use of Alternative Wood for the Ageing of Brandy de Jerez

The use of alternative types of wood has arisen for the aging of the Brandy de Jerez, on a pilot plant level. In particular, besides the use of American oak, two more types of oak have been studied, French oak and Spanish oak, allowed by the Technical File for the ID Brandy de Jerez, and chestnut, which, though it is not officially allowed, is a type of wood which had been traditionally used in the area for the aging of wines and distillates. All of them have been studied with different toasting levels: Intense toasting and medium toasting. The study of the total phenolic composition (TPI), chromatic characteristics, organic acids, and sensory analysis have proven that chestnut leads to distillates with a higher amount of phenolic compounds and coloring intensity than oak. This behavior is the opposite as regards the toasting of the wood. Among the different types of oak, Spanish oak produces aged distillates with a higher phenolic composition and a higher color intensity. Regarding tasting, the best-assessed samples were those aged with chestnut, French oak, and American oak, and the assessors preferred those who had used a medium toasting level to those with an intense leve

Innovating in University Teaching Through Classroom Interaction

ABSTRACT: Previous research has shown that the best educational practices are built on the basis of interaction in the classrooms, regardless of their level. However, the dialogue among the students themselves and between them and the teacher is still more scarce than desirable, especially in the university context. Taking this weakness into account, the authors of this contribution propose a Teaching Innovation Project (TIP) as a means of confronting the reality of this matter and advancing in it through an interdisciplinary collaboration involving 16 teachers, who participate as external observers, representing all the Faculties from the University of Cantabria (Spain). Here, we present the design of the TIP that we are currently developing, the working methodology and an advance of the first partial results. Specifically, each of the 16 people involved in this TIP will externally evaluate 6 teachers from their own field of knowledge. The aim is to identify varied interaction practices throughout the university. To develop this process we have designed three observation scales: one for students, another for the teacher in action and a third for the external observer. Data will be collected between October 2018 and May 2019. The ultimate goal is to promote innovation in university teaching through interaction in the classroom in order to achieve the active learning of the students. We hope to contribute to inspire other universities that may be interested in following our steps.The authors are grateful for the support of the University of Cantabria (Spain) and the funding received within its IV Call for Teaching Innovation Project

Nonstrabismic binocular dysfunctions and cervical complaints: The possibility of a crossdysfunction

The aim of this study is to establish a relationship between non-strabismic binocular dysfunction and neck pain. One hundred twelve participants underwent binocular vision assessment by evaluating horizontal heterophoria, horizontal and vertical fusional vergence ranges and vergence facility. The subjects were classified into two groups: binocular anomalies and normal binocular function. Neck complaints were measured with the Neck Disability Index, visual analogue scale, cervical range of motion, deep-flexor muscle activation score (AS) and performance index (PI). Our results showed that participants with low AS had significantly altered values of lateral phoria (near) (mean = -6.99 SD ± 6.96 PD) and PFV (near) blur (mean = 9.49 SD ± 5.45 PD) against those who presented normal AS (lateral phoria (near) mean = -3.64 SD ± 6.37 PD; PFV (near) blur mean = 12.84 SD ± 6.20 PD). In addition, participants with NFV (near) recovery outside the norm had a significantly lower right side-bending (mean = 35.63 SD ± 8.35 PD) than those within the standard (mean = 39.64 SD ± 9 PD). The subjects with binocular vision impairment showed a diminished response to the deep cervical musculature, with low AS and PI, as well as a tendency to suffer from cervicalgia of more than three months’ evolution and a lower range of motion

Spatiotemporal sampling design adapted to heterogeneities and real-time observations. Poster

Entropy-based criteria for spatiotemporal sampling design naturally incorporate prior knowledge on structural heterogeneities of processes involved in environmental applications, an important aspect of variation to be considered for risk assessment purposes. Whenever possible, real-time observations must be also integrated for dynamic adaptation of the spatial sampling configurations, eventually under certain restrictions, to account for the actual evolution of the system. In this paper, such information is exploited to redefine, at each time, the region of interest in terms of local density. Procedures are applied to simulated examples where different ranges of memory and spatial dependence, as well as different levels of local variability (fractality), are specified to study the structural influence of the model in the entropy-based spatiotemporal sampling design.This work has been supported in part by projects P05-FQM-00990 of the Andalusian CICYE and MTM2005-08597 of the DGI, Spain

Propuesta de un cuestionario para medir el nivel de interacción en las aulas universitarias: versión para docentes, estudiantes y observadores

ABSTRACT. Throughout the literature, there are several studies that highlight the importance of interaction in the classroom as a means to promote student learning. Based on this idea, and due to the absence of previous studies that do it, the objective of this work is to propose a questionnaire that allows to measure the level of interaction in university classrooms, as well as to identify the best interactive practices, from a triple perspective: observed teacher, external observer and student. This work is part of a teaching innovation project carried out by a multidisciplinary group of lecturers from the University of Cantabria. In this study, in addition to presenting the aforementioned questionnaire proposal, the research process for the collection of data and the analysis of results will be described. It is considered that the main contribution of this work is the proposal of an instrument for measuring interaction.RESUMEN. A lo largo de la literatura, son varias las investigaciones que señalan la importancia de la interacción en las aulas como medio para favorecer el aprendizaje del estudiante. Partiendo de esta idea, y ante la ausencia de estudios previos que lo hagan, el objetivo de este trabajo es proponer un cuestionario que permita medir el nivel de interacción en las aulas universitarias, así como identificar las mejores prácticas interactivas, desde una triple perspectiva: docente observado, observador externo y estudiante. Este trabajo se enmarca en un proyecto de innovación docente llevado a cabo por un grupo multidisciplinar de profesores de la Universidad de Cantabria. En este estudio, además de presentar la propuesta de cuestionario antes mencionada, se describirá el proceso de investigación que se plantea para la recogida de datos y el análisis de resultados. Se considera que la principal contribución de este trabajo es la propuesta de un instrumento de medición de la interacción

Visual Binocular Disorders and Their Relationship with Baropodometric Parameters: A Cross-Association Study

The aim of this study was to establish a relationship between nonstrabismic binocular dysfunction and baropodometric parameters. A total of 106 participants underwent binocular vision assessment by evaluating horizontal heterophoria, horizontal and vertical fusional vergence ranges, and vergence facility. Posturography was measured using the FreeMED baropodometric platform. Among the variables that the software calculates are foot surface, foot load, and foot pressure. Our results showed that in the participants with positive fusional vergence (PFV) (near) blur and recovery values outside the norm, there are statistically significant differences between the total foot area (p<0.05), forefoot area (p<0.05), forefoot load (p<0.05), and rearfoot load (p<0.05), in all of the cases of left foot vs. right foot. In the group of subjects who did not meet Sheard's criterion (distance), that is, those with unstable binocular vision, there was a statistically significant difference (p<0.01) between maximum left and right foot pressure. In conclusion, our results establish a relationship between nonstrabismic binocular dysfunctions and some baropodometric parameters