From Vineyard to Sea. Application of Life Cycle Assessment to Wine and Seafood Sectors

The path towards sustainability in the wine and seafood sectors requires the modification of the current operational and consumption patterns, involving the whole supply chain —where consumers play a relevant role. In this sense, lowering the consumption of energy and materials is necessary to meet sustainability goals and reduce environmental impacts. Hence, the environmental management tools have shown to be useful for measuring environmental performance of human activities. Among the wide range of these tools, Life Cycle Assessment (LCA) highlights due to its holistic point of view of the environmental evaluation of a given product, process, or service. In this thesis, LCA was applied to wine and seafood (fishing and processing) systems in Galicia. Despite the fact that wine production was already evaluated through LCA in other production areas and countries, this dissertation delved into wine production in Galicia —which had not been assessed so far— offering a detailed inventory for the two largest Protected Designation Origin —PDO— (i.e. “Rías Baixas” and “Ribeiro”). Moreover, other tools and methodologies were implemented for wine sector. In this regard, Data envelopment analysis (DEA) —which allows analysing multiple data in order to include operational benchmarking and eco‐efficiency verification— and Greenhouse Gas (GHG) emissions derived from Land Use Changes (LUCs) and vineyard operations were used for assessing the environmental performance of wine sector. Furthermore, fishing and seafood processing supply chain were evaluated throughout LCA and other complementary tools such as Carbon Footprint (CF) —which involves the emissions of GHGs of a product supply chain— and the Energy Return on Investment (EROI) adapted to food sector, which implies accounting the edible protein energy return on investment (ep‐EROI). Additionally, seaweed derived products —alginate— were evaluated due to its link with fishing and seafood processing. The application of LCA to wine sector permitted to identify the main hot spots for viticulture and winemaking stages, as well as the proposal of a series of improvement actions to reduce the environmental burdens linked to grape and wine production. Additionally, apart from conventional viticulture techniques, an “environmental friendly” technique such as biodynamic was assessed, characterized by a significant reduction of the main operational inputs and the environmental burdens. [Escriba aquí] The novelty of the LCA wine studies presented in this thesis was the timeline perspective, suggesting that environmental performance should be reported yearly due to the harvest yield variation, and the application of the LUCs methodology along with LCA to assess a whole PDO in terms of the GHG emissions, as well as the application of LCA to biodynamic viticulture. The combined application of LCA+DEA methodologies has been useful to avoid problems with standard deviations, which commonly arise in LCA with average inventories. The use of this approach for grape production allowed identifying the operational inefficiencies among vinegrowers and translating them into environmental efficiency as well as economic gains. Furthermore, the energy efficiency of Galician fishing fleet was assessed through the indicator ep‐EROI. For this particular case study, Galician fishing fleet inventory data, available from previous studies conducted in Galicia, were used in order to report the energy efficiency for fishing sector. LCA has also proved to be a useful indicator to report the environmental performance of seafood supply chain. Thus, the sardine supply chain through its derived seafood products was evaluated, identifying the main hot spots of them. Additionally, the GHGs emissions of a multi‐ingredient fish based product were analyzed —frozen fish sticks. For this product, fishing stage has shown to be the most relevant in terms of CF; and when consumption phase is added, final CF presented a high variability depending on consumers behavioral patterns. Finally, LCA was applied to sodium alginate extraction from seaweed. In this study, the wild harvesting and extraction process were assessed, identifying the extraction process as the main responsible for environmental burdens

El sistema tributario y la financiación de la Iglesia en España

El presente trabajo analiza los cambios que ha experimentado la posición de la Iglesia ante el sistema tributario desde la aprobación del Acuerdo sobre Asuntos Económicos de 3 de enero de 1979 hasta las recientes modificaciones introducidas en el modelo de financiación religiosa. El Acuerdo establece una serie de beneficios fiscales que conforman lo que habitualmente se conoce como 'financiación indirecta' de la Iglesia. Su vigencia se mantiene en los términos que en su momento acordaron el Estado y la Santa Sede, con las lógicas adaptaciones a la nueva realidad del sistema tributario. Esta circunstancia explica que la mayoría de las previsiones del Acuerdo deban referirse a otras figuras, que ciertas referencias hayan devenido inaplicables y, en fin, que algunos beneficios resulten incompatibles con el Derecho Comunitario, una realidad jurídica a la que era ajeno el ordenamiento español en el momento en que se firmó el Acuerdo. ------ The current work examines tax regime modifications the Catholic Church in Spain has experienced, since the passing of the 'Agreement on Economic Affairs', signed in 1979, up until the recent changes in the Spanish public financial model. The 1979 'Agreement on Economic Affairs' established certain tax benefits in favour of the Church, also usually known as 'indirect financing'. These benefits largely retain their relevance established in 1979 when they were agreed upon between the Spanish Government and the Holy See, but there has been a necessity to adapt them to the new reality of the current tax system. These circumstances explain the fact that today most of the benefit provisions have had to be referred to under different tax categories, while other tax references have become completely inapplicable; and still more benefits have had to be repealed because they were not allowed under European Community Law, a legal reality that had no relevance at the time the Agreement was signed

Revisión crítica de las concepciones habituales sobre el IVA

La concepción jurídica del IVA se ha visto tradicionalmente lastrada tanto por una serie de referencias y planteamientos de origen económico como por aproximaciones excesivamente formalistas. Desde una perspectiva jurídica, no estamos ante un impuesto sobre el volumen de negocios, como habitualmente se sostiene en el ámbito comunitario. Por otra parte, desde un punto de vista jurídico, es preciso distinguir entre el objeto-fin del IVA, que apunta a su consideración como impuesto sobre el consumo, y el mecanismo a través del cual se pretende gravar el consumo. En el primer caso, es preciso no sobredimensionar la importancia de ciertas excepciones al normal funcionamiento del IVA, puesto que ello conduce a una visión distorsionada de la justificación del gravamen desde el punto de vista del principio de capacidad económica. Por lo que se refiere al mecanismo a través del cual se grava el consumo, no cabe aceptar las cons - trucciones jurídicas más extendidas, cuyo excesivo formalismo también conduce a una visión incorrecta. La realización del presupuesto de hecho conlleva, salvo excepción, la obligación de pagar la cuota tributaria. No obstante, la presencia de dos elementos esenciales dentro del IVA, como son la repercusión y la deducción, no permite encuadrar los elementos estructurales del IVA dentro de las categorías tributarias tradicionales.-------------------------The legal approach to VAT has been traditionally weighed down by some economic considerations as well as by a too formalistic approach. From that perspective, VAT should not be regarded as a turnover tax, as it is usually seen in the EU environment. Moreover, for the purposes of a legal approach it is necessary to differentiate between the goal of VAT, which is to levy a tax on consumption, and the mechanism by which that result is intended. In the first case, one must not oversize the existence of some exceptions to the ordinary functioning of VAT; otherwise, there is a risk of distorting the truth as regards the justification of the tax on the ability to pay principle. Regarding specifically the tax mechanism, the most widespread notion cannot be accepted either as its excessive formalism also leads to a somehow distorted view. The chargeable event always involves the payment of the tax, however, both the collection from customers and the right of deduction are key elements which do not allow categorizing VAT ́s legal structure within the traditional tax law categories

Régimen fiscal de los bienes inmuebles de la Iglesia y, en particular, de los lugares de culto

El régimen fiscal de los lugares de culto tradicionalmente ha sido objeto de una serie de beneficios fiscales dirigidos a evitar que los tributos que recaen sobre la propiedad inmobiliaria vacíen el patrimonio de la Iglesia. La determinación del régimen actualmente aplicable comporta la necesidad de tener en cuenta una serie de disposiciones de distinta naturaleza, lo que genera cierta inseguridad jurídica. De entre todas ellas es preciso destacar el Acuerdo sobre Asuntos Económicos de 1979 (y los demás acuerdos de cooperación con las confesiones legalmente reconocidas), que establece el núcleo irreductible de beneficios fiscales aplicables a la Iglesia, de los que el Estado no puede disponer de manera unilateral. Por otra parte, el régimen fiscal de las entidades sin fines lucrativos también resulta aplicable a los lugares de culto, lo que implica la mejora de buena parte de los beneficios fiscales, tanto por su contenido como por su aplicación.Places of worship have traditionally benefited from a tax regime designed to ensure that the tax liability of immovable property does not deprive the Church of its assets. The definition of the tax system to be applied is complex because a number of legal provisions of different kinds must be taken into account, a situation that gives rise in turn to a certain level of legal uncertainty. A key provision in this regard is the 1979 Agreement on Economic Affairs reached between Spain and the Holy See (as well as the cooperation agreements established with other legally recognized religious creeds), which lists a core set of tax benefits to which the State cannot lay unilateral claim. At the same time, the tax system governing non-profit entities also applies to places of worship, a domestic provision that involves an improvement in tax status in terms of both content and application

Integrating urban metabolism, material flow analysis and life cycle assessment in the environmental evaluation of Santiago de Compostela

Achieving urban sustainability has become imperative. The combination of Material Flow Analysis (MFA) and Life Cycle Assessment (LCA) could be considered an attractive method to assess the sustainability of a city’s metabolism. However, the need for exhaustive data makes this method time-consuming and uncertain. This study carries out a simplified UM-MFA-LCA analysis of the city of Santiago de Compostela (Spain) based on 7 primary flows. This approach allows: i) to determine the environmental profile of a city never before studied and ii) to determine whether a simplified analysis provides environmental impacts results similar to those of more complete studies – i.e. those in which other flows such as manufactures and building materials were also considered in the inventory data. The findings of this analysis report that the flows considered, combined with the MFA-LCA methodology, provide a ‘sufficiently accurate’ environmental impacts account when no further data is available. Furthermore, the results are highly disaggregated and a comprehensive environmental strategy plan for a city can be developed. The LCA results of Santiago de Compostela indicate that most of city’s impact happens outside its limits. Direct emissions are also identified and a number of improvement measures are proposed for both cases.publishe

La producción de verdad: de la conquista a un escenario del post-conflicto

The agreements of peace generated from the Havana, Cuba, have presented a panorama-although academic, political and culturally treated in Colombia-, uncertain in the country: the post-conflict. In this paper we intend to address this uncertainty before such a scenario from the object which was dialogue between the Colombian Government and the FARC, say, peace. Recognize in said objective a speech that involves the healing of the war in Colombia in the interests of the development of the country in the interest of achieve an ideal: the progress. Thus, using conceptual tools borrowed from the philosophy, history and economy, we reveal the production of that truth where the processes of conquest undertaken by the producers of the truth in unknown lands, continue generating through different actors, in the middle of the Colombian conflict

INFLUENCIAS DEL USO DE LAS NUEVAS TECNOLOGÍAS EN LA LENGUA ESCRITA DE LOS ADOLESCENTES. INVESTIGACIÓN CON ALUMNOS DE PRIMER CURSO DE ENSEÑANZA SECUNDARIA OBLIGATORIA

Resumen:Nuestro alumnado utiliza las TIC como algo que pertenece a su mundo, y con ellas han creado un sistema de comunicación que les resulta ágil, eficaz y económico (en la doble perspectiva de economía del lenguaje y de tiempo). La cuestión radica en que es posible que esta comunicación a través de las TIC puede influir negativamente en los alumnos a la hora de escribir utilizando nuestro idioma, pues su uso del lenguaje escrito puede verse contaminado por los códigos que ellos utilizan en sus comunicaciones a través de estas tecnologías. La clave, como en tantos otros aspectos, está en el tiempo que dediquen a la lectura y en el control que sobre el uso del lenguaje escrito realicen tanto ellos mismos como sus profesores, detectando desde el principio esas contaminaciones que pueden existir y corrigiéndolas. Estas TIC deben ser herramientas eficaces en la enseñanza de la Lengua y la Literatura, y el profesorado debe tomar conciencia práctica de ello, y utilizarlas en su labor, pues de esta manera estará trabajando con la realidad de su tiempo y con unas herramientas que sí motivan a sus alumnos. Una pequeña investigación en un Centro de Enseñanza Secundaria de Granada nos viene a señalar estas cuestiones.Abstract:The common use of New Technologies (NTs) by our teenagers has created a new, efficient and economical communication system. The main question is given bye the possibility of a negative influence of the NTs in the use of the language since there are specific codes used in this path of communication. The key to solve this problem is the time spent reading and the control on the written language by our scholars and their teachers, perceiving and correcting early this deviations. On the other hand, NTs should be a very useful tool at the time of teaching Language and Literature in the schools, and the contents must be adapted by the teachers to take the opportunity of incorporating an actual view and motivate teenagers easily. This study can give a small view about the situation in the south of Spain, Granada

La incorporación cibernética a las referencias bibliográficas en la investigación periodística

Un capítulo final en toda investigación científica es ocupado habitualmente por la Bibliografía, aparte de cuanto se hubiese referenciado en notas a pie de página en método latino o en el propio texto según pauta anglosajona. Durante años toda cita o uso de fuentes estuvo basado en el formato impreso. El desarrollo informático, primordialmente en los últimos veinticinco años, ha proporcionado la universalidad del Conocimiento mediante el uso de la red cibernética. A través de la misma, sirve incorporar como Bibliografía una serie de nuevos libros y otros soportes que están automatizados en una biblioteca abierta a través de portales o webs concretas. Dentro de la investigación científica, y más concretamente en el ámbito periodístico, percibimos una notable incoherencia entre los nuevos formatos cibernéticos y las referencias bibliográficas que de ellos se hace en las tesis doctorales y artículos científicos, con ubicaciones dentro de apartados con titulaciones clasificatorias diversas, proporcionándose vaguedad metodológica. Al considerar la Bibliografía como un elemento clave en todo proceso investigador, analizamos la realidad referencial tanto impresa como cibernética y aportamos unos elementos instrumentales para avanzar metodológicamente dentro del entorno social con el uso bibliográfico en ambos soportes.In all scientific research there’s always a chapter dedicated to the Bibliography, apart from we index in the footnotes in latin or northamerican method. For many years, all reference or use of information sources has been based on the printed element. However, the computer development, fundamentally of late twenty-five years, has brougth the universal Knowledge across the use of the cybernetic network. According to it, we can incorporate in the Bibliography a set of new books and other supports, which they’re automated in virtual libraries and we can accede to them across the computer hall and specific webs. As a result of that, in the scientific research, and more particularly in the journalistic scope, we perceive in the doctoral thesis and scientific articles a remarkable incoherence in the bibliographic references of the new cybernetic supports. These references usually appear in sections with different classifier titles, implying a methodological indeterminacy. On considerer the Bibliography as a key factor in all research process, we analyse the printed and cybernetic references, and we offer a set of instruments to advance methodologically into the social setting with the bibliographic use in both supports

The role of internal devaluation on the correction of the Spanish external deficit

The Spanish economy has been one of the EU’s most affected by the Great Recession of 2008, recording a rate of unemployment of 26.2% in 2013. However, since 2014 Spain is growing faster than most Euro Area countries, reaching an annual growth rate over 3% during the period 2015- 2017. Moreover, it has turned its historical current account deficit, which peaked in 2007, into a surplus of 2 % of GDP in 2017. International and Spanish institutions, as well as some scholars, have rooted this readjustment of the current account in the “internal devaluation strategy”. Consisting in the reduction of wages, this strategy is supposed to have boosted exports and therefore Spanish economic activity, through the reversion of the accumulated loss of price-competitiveness since the creation of the European Monetary Union. Nevertheless, empirical evidence shows that changes in demand (and some exceptional factors as the recent evolution of oil prices) are much more important to explain the evolution of Spanish net exports than changes in price competitiveness. Based on an extended version of the Bhaduri-Marglin model, which enables the disentangling of the price effect from the demand effect, this paper sheds light on the true influence of internal devaluation on the deficit correction occurred in the Spanish external sector. It reveals that wage restraint has meant only limited gains in price-competitiveness, having affected external balance mainly through a “demand effect” on imports, although to a limited extent. The estimations carried out show that the internal devaluation strategy readjusted the Spanish external sector by 1.74 p.p. during the period of 2010-2017. Of all this correction, 98% is induced by a change in the demand of the economy, and only 2% is due to the effect on prices. It makes also clear that although exports performance has been remarkable during last years in Spain, it does not differ much from the previous decade, and it cannot be explained by internal devaluation

Monitoreo de vehículos de transporte de servicio público de la ciudad de Neiva

Actualmente el servicio de transporte público urbano de la ciudad de Neiva, presenta una problemática con la congestión vehicular en las horas pico en las calles principales, como en la carrera séptima de la ciudad de Neiva, las causas principales la falta de monitoreo y control de las rutas de servicio público de trasporte urbano, los principales afectados son usuarios de transporte de servicio público urbano, ya que esta problemática ha afectado significativamente los tiempos de espera y desplazamiento en cada trayecto, una alternativa de solución, es implementar un sistema de monitoreo y control que le brinde un orden al servicio de transporte público urbano de la ciudad de Neiva, mediante la implementación de un dispositivo de Monitoreo de GPS