El furtivismo arqueológico. Consideraciones legales y científicas sobre los hallazgos arqueológicos

El problema de las actuaciones arqueológicas incontroladas realizadas por no profesionales es un fenómeno social que viene desde antiguo. La proliferación de estos ‘’aficionados’’ a la Arqueología que buscan, recogen, se guardan y a menudo venden objetos arqueológicos es uno de los principales obstáculos con el que nos encontramos los arqueólogos a la hora de reconstruir los modos de vida de nuestros antepasado

Estrategia metodológica para la selección de herramientas de auditoría asistidas por computadora en el sector público

Trabajo de InvestigaciónLas técnicas de auditoría asistidas por computadora son de gran importancia para el auditor de Sistemas al momento de realizar una auditoría, ya que mejora la efectividad y eficiencia en los procedimientos que debe realizar durante esta gestión. Sabiendo esto, hay un problema en la automatización de los procedimientos en las auditorías y más haya en crear un modelo de auditoría continua.88 p.INTRODUCCIÓN 1. GENERALIDADES 2. MARCOS DE REFERENCIA 3. METODOLOGIA 4. OBJETIVO, ALCANCE Y AUDIENCIA 5. RECOPILACION 6. METODOLOGIA 7. EDICION Y DISEÑO 8. DIFUSION 9. ANALISIS DE RESULTADOS 10. CONCLUSIONES BIBLIOGRAFÍA ANEXOSEspecializaciónEspecialista en Auditoría de Sistemas de Informació

WANPRESTASI DALAM PERJANJIAN ONLINE ANTARA ENDORSER DENGAN PEMILIK BISNIS ONLINE MELALUI INSTAGRAM DIHUBUNGKAN DENGAN KUHPERDATA DAN UNDANG-UNDANG NOMOR 11 TAHUN 2008 TENTANG INFORMASI DAN TRANSAKSI ELEKTRONIK

Dilatarbelakangi Perkembangan teknologi dan informasi yang semakin pesat pada era saat ini. Lahirlah perjanjian online melalui instagram yang dilakukan antara selebgram Gina Meidina Putri di bawah akun @ginameidinaa sebagai Selebgram dan Ananda Zein sebagai Pemilik bisnis online di bawah akun @myrubylicious yang bergerak dalam bisnis pakaian. Namun perjanjian online antara Gina sebagai selebgram dan Ananda sebagai pemilik bisnis online tidak berjalan dengan lancar, karena selebgram tidak memenuhi prestasi sesuai dengan perjanjian yang telah disepakati. Dari hal tersebut, maka perlu dikaji, mengenai bagaimana terjadinya wanprestasi yang dilakukan oleh selebgram terhadap pemilik bisnis online melalui Instagram, akibat hukum selebgram yang melakukan wanprestasi terhadap pemilik bisnis online melalui Instagram dihubungkan dengan KUHPerdata dan Undang-Undang No 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik, dan penyelesaian wanprestasi yang dilakukan oleh selebgram terhadap pemilik bisnis online melalui Instagram. Penelitian ini bersifat deskriptif-analitis, yaitu menggambarkan secara menyeluruh dan sistematis tentang wanprestasi dalam perjanjian online antara Endorser dengan Pemilik Bisnis Online melalui Instagram. Metode pendekatan yang digunakan dalam penelitian ini adalah yuridis-normatif, yaitu metode yang bertujuan mencari asas, kaidah, dan norma atau das sollen dan perilaku atau das sein. Tahap penelitian meliputi penelitian kepustakaan, yakni penelitian yang dimaksudkan untuk mendapatkan data sekunder dan penelitian lapangan, yakni suatu cara untuk memperoleh data primer sebagai pendukung data sekunder. Teknik pengumpulan data, meliputi studi dokumen yakni data yang diteliti dalam suatu penelitian yang diperoleh melalui bahan kepustakaan, dan wawancara yakni cara untuk memperoleh informasi dengan bertanya langsung kepada yang diwawancarai. Alat pengumpul data dalam penelitian kepustakaan berupa catatan hasil intentarisasi bahan hukum dan alat pengumpul data dalam penelitian lapangan berupa daftar pertanyaan, handphone, email dan flashdisk. Analisis data menggunakan metode yuridis-kualitatif, yaitu menganalisis data sekunder dan data primer yang dianalisis tanpa rumus matematika. Hasil penelitian menunjukan, bahwa wanprestasi yang terjadi dikarenakan selebbgram terlambat melakukan prestasi terhadap pemilik bisnis online yang mengakibatkan kerugian materil atau menghilangkan keuntungan. Akibat hukum dari selebgram yang melakukan wanprestasi terhadap pemilik bisnis online melalui Instagram meminta pemenuhan prestasi berdasarkan Pasal 1267 dan Pasal 1243 KUHPerdata dan Pasal 38 ayat (1) UU ITE mengatur bahwa tidak dipenuhi prestasinya dapat diajukan gugatan. Penyelesaian wanprestasi yang dilakukan oleh selebgram terhadap pemilik bisnis online melalui Instagram adalah berdasarkan penyelesaian sengketa melalui cara-cara alternatif. Kata Kunci : Wanprestasi, Perjanjian Onlin

Mesenchymal stem cells and cell-free preparations for treating atopic dermatitis

Atopic dermatitis (AD) is a chronic cutaneous inflammatory disease caused by an interaction between genetic, immune and epidermal barrier factors. Several treatments can be used to treat this disease but there are patients that do not respond to actual drugs. So, there is a need to develop effective therapies for AD. Mesenchymal stem cells (MSCs) are non-hematopoietic multipotent adult progenitor cells with immunomodulatory power and self-regenerating capacity to repair tissue damage, so they could be a potential effective treatment for AD. MSCs-Conditioned Medium (CM) and MSCs-exosomes are cell-free preparation with molecules secreted by stem cells that could be also beneficial for AD. This viewpoint reviews the actual development of MSCs, MSCs-CM and MSCs-exosomes for treating patients with AD

Current Advanced Therapies Based on Human Mesenchymal Stem Cells for Skin Diseases

Skin disease may be related with immunological disorders, external aggressions, or genetic conditions. Injuries or cutaneous diseases such as wounds, burns, psoriasis, and scleroderma among others are common pathologies in dermatology, and in some cases, conventional treatments are ineffective. In recent years, advanced therapies using human mesenchymal stem cells (hMSCs) from different sources has emerged as a promising strategy for the treatment of many pathologies. Due to their properties; regenerative, immunomodulatory and differentiation capacities, they could be applied for the treatment of cutaneous diseases. In this review, a total of thirteen types of hMSCs used as advanced therapy have been analyzed, considering the last 5 years (2015–2020). The most investigated types were those isolated from umbilical cord blood (hUCB-MSCs), adipose tissue (hAT-MSCs) and bone marrow (hBM-MSCs). The most studied diseases were wounds and ulcers, burns and psoriasis. At preclinical level, in vivo studies with mice and rats were the main animal models used, and a wide range of types of hMSCs were used. Clinical studies analyzed revealed that cell therapy by intravenous administration was the advanced therapy preferred except in the case of wounds and burns where tissue engineering was also reported. Although in most of the clinical trials reviewed results have not been posted yet, safety was high and only local slight adverse events (mild nausea or abdominal pain) were reported. In terms of effectiveness, it was difficult to compare the results due to the different doses administered and variables measured, but in general, percentage of wound’s size reduction was higher than 80% in wounds, Psoriasis Area and Severity Index and Severity Scoring for Atopic Dermatitis were significantly reduced, for scleroderma, parameters such as Modified Rodnan skin score (MRSC) or European Scleroderma Study Group activity index reported an improvement of the disease and for hypertrophic scars, Vancouver Scar Scale (VSS) score was decreased after applying these therapies. On balance, hMSCs used for the treatment of cutaneous diseases is a promising strategy, however, the different experimental designs and endpoints stablished in each study, makes necessary more research to find the best way to treat each patient and disease.Instituto de Salud Carlos III (European Regional Development Fund "A way to make Europe") PI13/02576 PI17/02083Andalusian Regional Government SAS PI-0458-2016 PIGE-0242-2019Instituto de Salud Carlos III (European Social Fund "Investing in your future") FI18/0026

Introducción

Este número especial ha contado con la financiación de la Conselleria de Innovación, Universidades, Ciencia, y Sociedad Digital de la Generalitat Valenciana dentro del Programa para la promoción de la investigación científica, el desarrollo tecnológico y la innovación en la Comunitat Valenciana, con referencia del proyecto AORG/2021/118

Tax ethics in Mexico, reflections on its practical application

La ética tributaria es imperativa en los modernos sistemas tributarios, los Estados requieren de una recaudación óptima para cubrir y asumir en tiempo y forma las múltiples obligaciones que tienen hacia sus gobernados. Dotar de los servicios públicos a millones de personas solo será posible si los ciudadanos son conscientes y han sido educados acerca del alcance de sus obligaciones fiscales y de la importancia que tiene asumir su rol de contribuyentes. Los principios doctrinarios fundamentales de los impuestos cobran una mayor importancia cuando se trata de legislar y de aplicar la ley con la mayor justicia posible, sin dañar ni atentar contra el patrimonio de los ciudadanos, pero sin descuidar el gasto público. Por tanto, la ética tributaria adquiere un papel trascendente y prioritario en la conceptualización de las obligaciones fiscales. No obstante, sigue habiendo evasión fiscal. ¿A qué debe su existencia? El presente artículo hace una breve reflexión en torno a las teorías ético-tributarias donde se trata de lograr una aproximación a la explicación social de este fenómeno fiscal. La aplicación práctica de la ética fiscal es compleja porque parte de un sinnúmero de posibles variables que los teóricos de la materia fiscal buscan resolver. Esta reflexión, que parte del contexto mexicano, puede servir como un marco de referencia de la ética tributaria y su aplicación práctica en diversos escenarios tributarios del mundo.Tax ethics is imperative in modern tax systems. States require an optimal tax collection to cover and assume in due time and proper form their multiple obligations towards the citizens they govern. Providing public services to millions of people will only be possible if citizens are aware and educated about the extent of their tax obligations and the importance of assuming their role as taxpayers. The fundamental doctrinal principles of taxation take on greater importance when it comes to legislating and applying the law as fairly as possible without threatening the citizens’ assets, but also without neglecting public spending. Therefore, tax ethics acquires a transcendent and primary role in the conceptualization of tax obligations. However, tax evasion still exists. Why is this still the case? This article briefly reflects on the ethical tax theories, which attempt to get a clearer idea of the social explanation of this tax phenomenon. The practical application of tax ethics is complex because it starts from a number of possible variables that tax theorists seek to solve. Starting from the Mexican context, this reflection may serve as a reference framework for tax ethics and its practical application in different tax scenarios around the world.Instituto de Investigaciones y Estudios Contable

Towards next generation coordination infrastructures

Coordination infrastructures play a central role in the engineering of multiagent systems. Since the advent of agent technology, research on coordination infrastructures has produced a significant number of infrastructures with varying features. In this paper, we review the the state-of-the-art coordination infrastructures with the purpose of identifying open research challenges that next generation coordination infrastructures should address. Our analysis concludes that next generation coordination infrastructures must address a number of challenges: (i) to become socially aware, by facilitating human interaction within a MAS; (ii) to assist agents in their decision making by providing decision support that helps them reduce the scope of reasoning and facilitates the achievement of their goals; and (iii) to increase openness to support on-line, fully decentralised design and execution. Furthermore, we identify some promising approaches in the literature, together with the research issues worth investigating, to cope with such challenges. © Cambridge University Press, 2015.The work presented in this paper has been partially funded by projects EVE (TIN2009-14702-C02-01), AT (CSD2007-0022), and the Generalitat of Catalunya grant 2009-SGR-1434Peer Reviewe

Form Factor Improvement of Smart-Pixels for Vision Sensors through 3-D Vertically- Integrated Technologies

While conventional CMOS active pixel sensors embed only the circuitry required for photo-detection, pixel addressing and voltage buffering, smart pixels incorporate also circuitry for data processing, data storage and control of data interchange. This additional circuitry enables data processing be realized concurrently with the acquisition of images which is instrumental to reduce the number of data needed to carry to information contained into images. This way, more efficient vision systems can be built at the cost of larger pixel pitch. Vertically-integrated 3D technologies enable to keep the advnatges of smart pixels while improving the form factor of smart pixels.Office of Naval Research N000141110312Ministerio de Ciencia e Innovación IPT-2011-1625-43000