Las respuestas del sistema tributario ante las mujeres en riesgo de exclusión social = The responses of the tax system to women at risk of social exclusion

La actual crisis económica que afecta a Europa, y de forma muy particular a España, ha conllevado el incremento del número de personas que sufren riesgo de exclusión social, afectando fundamentalmente a aquellos sectores de la población especialmente vulnerables, como el constituido por las mujeres. Es por ello que la sociedad tiene la obligación de asumir esta situación para enfrentarse a ella utilizando herramientas que no solo contengan el problema sino que constituyan verdaderos mecanismos para ponerle fin. Uno de estos medios es, sin lugar a dudas, el derecho tributario, que puede utilizarse bien para incentivar la contratación o el mantenimiento del empleo, o bien para fomentar el trabajo independiente. Así, resulta interesante proponer una investigación como la que aquí se presenta, que analice el abanico de posibilidades que el derecho tributario ofrece a los poderes públicos para poner fin a la creciente exclusión social actual

Factores determinantes de la educación financiera en los jóvenes pre-universitarios

[ES] La crisis económica y la globalización financiera han impulsado la necesidad de conocer y mejorar la educación financiera en la sociedad. Este trabajo estudia la educación financiera de los jóvenes de Castilla y León a través de encuestas realizadas a 1.253 estudiantes. Los resultados muestran que existen determinados factores socioeducativos que pueden influir en un mayor nivel de educación financiera. En términos generales, este estudio encuentra que la competencia financiera de los estudiantes, a partir de los resultados (tasa de aciertos) en un cuestionario, difiere en función del tipo de estudios, la formación previa en materia económica, la titularidad del centro y otras variables de índole personal. Por otro lado, en contraposición a la mayoría de trabajos previos, no se observa brecha de género, indicando que no es este un factor condicionante en la educación financiera, al menos cuando el resto de determinantes de los individuos son similares. Estos resultados son de interés para la comunidad educativa pues pueden orientar la formación de los estudiantes y diseñar las necesidades educativas específicas en materia financiera considerando tanto la tipología de centros como las características de los individuos

Optimization Algorithms for Large-Scale Real-World Instances of the Frequency Assignment Problem

Nowadays, mobile communications are experiencing a strong growth, being more and more indispensable. One of the key issues in the design of mobile networks is the Frequency Assignment Problem (FAP). This problem is crucial at present and will remain important in the foreseeable future. Real world instances of FAP typically involve very large networks, which can only be handled by heuristic methods. In the present work, we are interested in optimizing frequency assignments for problems described in a mathematical formalism that incorporates actual interference information, measured directly on the field, as is done in current GSM networks. To achieve this goal, a range of metaheuristics have been designed, adapted, and rigourously compared on two actual GSM networks modeled according to the latter formalism. In order to generate quickly and reliably high quality solutions, all metaheuristics combine their global search capabilities with a local-search method specially tailored for this domain. The experiments and statistical tests show that in general, all metaheuristics are able to improve upon results published in previous studies, but two of the metaheuristics emerge as the best performers: a population-based algorithm (Scatter Search) and a trajectory based (1+1) Evolutionary Algorithm. Finally, the analysis of the frequency plans obtained offers insight about how the interference cost is reduced in the optimal plans.Publicad

Coexistence of a fluid responsive state and venous congestion signals in critically ill patients: a multicenter observational proof-of-concept study

Background Current recommendations support guiding fluid resuscitation through the assessment of fluid responsiveness. Recently, the concept of fluid tolerance and the prevention of venous congestion (VC) have emerged as relevant aspects to be considered to avoid potentially deleterious side effects of fluid resuscitation. However, there is paucity of data on the relationship of fluid responsiveness and VC. This study aims to compare the prevalence of venous congestion in fluid responsive and fluid unresponsive critically ill patients after intensive care (ICU) admission. Methods Multicenter, prospective cross-sectional observational study conducted in three medical–surgical ICUs in Chile. Consecutive mechanically ventilated patients that required vasopressors and admitted < 24 h to ICU were included between November 2022 and June 2023. Patients were assessed simultaneously for fluid responsiveness and VC at a single timepoint. Fluid responsiveness status, VC signals such as central venous pressure, estimation of left ventricular filling pressures, lung, and abdominal ultrasound congestion indexes and relevant clinical data were collected. Results Ninety patients were included. Median age was 63 [45–71] years old, and median SOFA score was 9 [7–11]. Thirty-eight percent of the patients were fluid responsive (FR+), while 62% were fluid unresponsive (FR−). The most prevalent diagnosis was sepsis (41%) followed by respiratory failure (22%). The prevalence of at least one VC signal was not significantly different between FR+ and FR− groups (53% vs. 57%, p = 0.69), as well as the proportion of patients with 2 or 3 VC signals (15% vs. 21%, p = 0.4). We found no association between fluid balance, CRT status, or diagnostic group and the presence of VC signals. Conclusions Venous congestion signals were prevalent in both fluid responsive and unresponsive critically ill patients. The presence of venous congestion was not associated with fluid balance or diagnostic group. Further studies should assess the clinical relevance of these results and their potential impact on resuscitation and monitoring practices

Manual de creación de empresas

Realizado en la Universidad de León por profesores del área de Economía Financiera de la Facultad de Ciencias Económicas y Empresariales. El objetivo es presentar una propuesta de metodología para una asignatura fundamental en los estudios que se imparten como es la creación de empresas. El sistema de trabajo es a través de unidades didácticas independientes, interrelacionadas. El proyecto favorece el aprendizaje de la materia a los alumnos, reduce el fracaso escolar, potencia y favorece el desarrollo de las prácticas, aumenta las competencias de los alumnos de diplomatura y licenciatura y fomenta el trabajo en equipo. El material elaborado es un libro de texto. La unidad didáctica uno es la creación de empresas competitivas, la unidad didáctica dos es la empresa como proyecto, la unidad didáctica tres es el estudio jurídico laboral contable y fiscal. La unidad didáctica cuatro es el estudio técnico laboral y la unidad didáctica cinco es el estudio económico financiero.Consejería de Educación y Cultura.Dirección General de Universidades e InvestigaciónCastilla y LeónES

Coexistence of a fluid responsive state and venous congestion signals in critically ill patients:a multicenter observational proof-of-concept study

Background: Current recommendations support guiding fluid resuscitation through the assessment of fluid responsiveness. Recently, the concept of fluid tolerance and the prevention of venous congestion (VC) have emerged as relevant aspects to be considered to avoid potentially deleterious side effects of fluid resuscitation. However, there is paucity of data on the relationship of fluid responsiveness and VC. This study aims to compare the prevalence of venous congestion in fluid responsive and fluid unresponsive critically ill patients after intensive care (ICU) admission. Methods: Multicenter, prospective cross-sectional observational study conducted in three medical–surgical ICUs in Chile. Consecutive mechanically ventilated patients that required vasopressors and admitted &lt; 24 h to ICU were included between November 2022 and June 2023. Patients were assessed simultaneously for fluid responsiveness and VC at a single timepoint. Fluid responsiveness status, VC signals such as central venous pressure, estimation of left ventricular filling pressures, lung, and abdominal ultrasound congestion indexes and relevant clinical data were collected. Results: Ninety patients were included. Median age was 63 [45–71] years old, and median SOFA score was 9 [7–11]. Thirty-eight percent of the patients were fluid responsive (FR+), while 62% were fluid unresponsive (FR−). The most prevalent diagnosis was sepsis (41%) followed by respiratory failure (22%). The prevalence of at least one VC signal was not significantly different between FR+ and FR− groups (53% vs. 57%, p = 0.69), as well as the proportion of patients with 2 or 3 VC signals (15% vs. 21%, p = 0.4). We found no association between fluid balance, CRT status, or diagnostic group and the presence of VC signals. Conclusions: Venous congestion signals were prevalent in both fluid responsive and unresponsive critically ill patients. The presence of venous congestion was not associated with fluid balance or diagnostic group. Further studies should assess the clinical relevance of these results and their potential impact on resuscitation and monitoring practices.</p

Effect of nanostructure on the supercapacitor performance of activated carbon xerogels obtained from hydrothermally carbonized glucose-graphene oxide hybrids

Activated carbon xerogels with a cellular morphology were obtained from hydrothermally carbonized glucose-graphene oxide (GO) hybrids and tested as supercapacitor electrodes. The effect of the chemical activation (using KOH) on the nanometer-scale morphology, local structure, porous texture and surface chemistry of the resulting carbon materials was investigated and correlated with their electrochemical behaviour. The electrochemical performance of the activated xerogels was studied in a three-electrode cell using 1 M H2SO4 as the electrolyte. The results underlined the relevant role played by the xerogel nanomorphology; more specifically, xerogels with cellular structures exhibiting well-connected, continuous and very thin (∼5–15 nm) carbon walls (prepared with lower amounts of activating agent) favored ionic diffusion and electronic conduction compared to materials with broken, thicker walls (obtained from higher amounts of activating agent). The effect of nanomorphology and local structure was also made apparent when the xerogels were used as actual supercapacitor electrodes. Particularly, a symmetric capacitor assembled from a carbon xerogel with very thin walls and relatively high graphitic character delivered a much higher specific capacitance than that of a commercial activated carbon (223 vs 153 F g−1 at 100 mA g−1) as well as a significantly improved retention of capacitance at high current densities.This work was financed by QREN, ON2, FCT and FEDER (Project NORTE-07-0124- FEDER-000015 and NORTE-07-0162-FEDER-000050), and co-financed by FCT and FEDER through COMPETE 2020 (Project UID/EQU/50020/2013 - POCI-01-0145- FEDER-006984). Partial funding of this work by the Spanish MINECO and the European Regional Development Fund (projects MAT2015-69844-R and MAT2012- 34011) is also gratefully acknowledged.Peer reviewe

150 recursos para conocer Asturias

Resumen basado en el de la publicaciónGuía de recursos para conocer Asturias. Se proponen varios itinerarios que aprovechan las utilidades didácticas de un conjunto de recursos próximos y las experiencias llevadas a cabo por un grupo de centros educativos del Principado de Asturias. El objetivo es proporcionar apoyo a los docentes para planificar y desarrollar las salidas al entorno y las actividades didácticas complementarias para el conocimiento del medio social y cultural. En definitiva, se trata de ofrecer al profesorado un instrumento que favorezca el tratamiento y uso del entorno en el currículo escolar, en su sentido cultural más amplio: social, natural, lingüístico, histórico, artístico, industrial, tecnológico y ciudadano, coordinando los múltiples recursos con los que cuenta la región asturiana, fomentando en los estudiantes el conocimiento del Principado de Asturias, la educación en valores cívicos y el aprovechamiento de los diferentes medios puestos a su disposición.AsturiasBiblioteca de Educación del Ministerio de Educación, Cultura y Deporte; Calle San Agustín 5 -3 Planta; 28014 Madrid; Tel. +34917748000; [email protected]