Optimizing rearing and welfare in Senegalese sole (Solea senegalesensis) broodstock: effect of ambient light intensity and handling time on stress response

Broodstock rearing conditions and handling procedures should be optimized in aquaculture species in order to benefit fish welfare and guarantee optimal conditions for spawning. In teleosts, basal cortisol levels display daily rhythms, oscillating along the 24 h of the day. In this sense, handling fish at different moments of the day may lead to different stress responses. The present study aimed at investigating the optimal rearing conditions for Senegalese sole broodstock, considering ambient light intensity and handling time. The optimal light intensity (50, 100 or 200 lx) was investigated by measuring fish cortisol levels and monitoring locomotor activity rhythms under each intensity tested. Results showed a significant increase in cortisol levels of fish exposed to 200 lx, when compared to values obtained under 100 lx, accompanied by changes in locomotor activity rhythms in both tanks under study. These results suggested that 200 lx may be too high as light intensity for this species, whereas 100 lx seems to be more adequate. Also, daily rhythms of stress response were investigated in breeders from different origins (Wild and first generation, G1). Basal cortisol levels and cortisol stress response after an acute stressor (air exposure) were monitored at two distinct moments of the day (Mid-Light and Mid-Dark). Basal levels were higher during the day in the wild group, while G1 fish seemed to have lost the daily fluctuations in basal cortisol plasma levels, as well as their daily rhythms of locomotor activity. Both groups showed lower stress responses during night-time, an indication that this is an adequate period of the day to handle this species. Senegalese sole breeders born in captivity presented more pronounced stress responses when compared to wild fish, reflecting their different life history in terms of stress challenges.FP7/SME/2008/1; UID/Multi/04326/2019; DL 57/2016/CP1361/CT0007; DL 57/2016/CP1361/CT0033info:eu-repo/semantics/publishedVersio

Reconceptualising Australia’s transfer pricing rules: An approach based on adopting economic presence as a basis for taxation

Against the background of a global focus on base erosion and profit shifting and well-publicised cases of high profile multinationals minimising their taxable burden in high tax jurisdictions, including the use of transfer pricing as a major tax minimisation strategy, this paper argues for a reconceptualisation of Australia’s Transfer Pricing rules by adopting an approach based on using economic presence as a basis for source based taxation.The approach of the paper is to first discuss and evaluate the evolution of Australia’s transfer pricing legislation. In this part, it will be argued that the most current reforms to Australia’s transfer pricing regime present several fundamental deficiencies. In response to these deficiencies, the second part of the paper advocates a policy response focused on a reconceptualised version of current source rules applying economic presence as a foundation for taxation

Precision Agriculture and Sensor Systems Applications in Colombia through 5G Networks

The growing global demand for food and the environmental impact caused by agriculture have made this activity increasingly dependent on electronics, information technology, and telecommunications technologies. In Colombia, agriculture is of great importance not only as a commercial activity, but also as a source of food and employment. However, the concept of smart agriculture has not been widely applied in this country, resulting in the high production of various types of crops due to the planting of large areas of land, rather than optimization of the processes involved in the activity. Due to its technical characteristics and the radio spectrum considered in its deployment, 5G can be seen as one of the technologies that could generate the greatest benefits for the Colombian agricultural sector, especially in the most remote rural areas, which currently lack mobile network coverage. This article provides an overview of the current 5G technology landscape in Colombia and presents examples of possible 5G/IoT applications that could be developed in Colombian fields. The results show that 5G could facilitate the implementation of the smart farm in Colombia, improving current production and efficiency. It is useful when designing 5G implementation plans and strategies, since it categorizes crops by regions and products. This is based on budget availability, population density, and regional development plans, among others.AUIP (Iberoamerican University Association for Postgraduate Studies)Spanish Government PGC2018-098813-B-C33UAL-FEDER 2020 UAL2020-TIC-A208

The primacy of client privilege: designing a statutory tax advice privilege for accredited non lawyer tax advisors

There are several types of professional groups that provide tax advice in Australia: lawyers, accountants, and financial advisors, many of whom are registered tax agents. In many cases, the type of advice provided is the same; however, currently whilst lawyers can extend to their clients a blanket legal professional privilege (“LPP”) over confidential tax advice, clients of non-lawyer tax advisors (“NLTAs”) are presently only granted an administrative concession by the Australian Taxation Office (“ATO”) and then only over a limited range of documents. This article argues in favour of the enactment of a separate statutory tax advice privilege in Australia for accredited NLTAs and suggests a framework for determining which taxation professionals should be able to offer a tax advice privilege to their clients

Análisis y prototipado de un componente de software de exploración de datos, integrado a la “Arquitectura de visualización utilizando dashboards”

Los sistemas tecnológicos han experimentado cambios radicales en los últimos años, la transición de sistemas aislados e independientes, a un conjunto de sistemas interconectados entre si generando y almacenando información constantemente, ha dado paso a la analítica de datos. Anteriormente las empresas y los sistemas tecnológicos enfocaban sus esfuerzos e investigaciones a buscar formas de conseguir mayor almacenamiento, menor tiempo de respuesta o información disponible permanentemente, pero este paradigma ha ido cambiando gracias a la analítica de datos, la empresa actual no solo requiere sus datos apilados en una base de datos y disponibles para ser extraídos también busca que sus datos muestren información para ser analizada y usada con el fin de obtener ventajas competitivas sobre las demás empresas o para procesos de mejoramientos propios en procesos productivos, para esto la analítica de datos nos brinda en cada una de sus fases, formas de procesar los datos para extraer lo mejor de ellos, una de las fases más importantes es la exploración de datos, la cual se enfoca en brindar al usuario herramientas suficientes para que posterior al proceso de extracción y limpieza de datos, el usuario pueda manipular la información y obtener visualizaciones útiles, otorgando la posibilidad de analizar sus datos tanto de manera individual como también encontrar patrones de comportamiento y relaciones entre las distintas variables identificadas en los datos. El presente proyecto busca analizar y diseñar un componente de software partiendo de una arquitectura definida, brinde a los usuarios la posibilidad de realizar procesos de exploración de datos donde pueda obtener visualizaciones específicas y dar un valor agregado a su información con el fin de apoyar el proceso de toma de decisiones

Design centrado na actividade: um novo paradigma do utilizador

Dentro da disciplina do Design é cada vez mais relevante encontrar uma metodologia capaz de aproximar os utilizadores dos seus objectos. Esta interacção é um elemento crucial para entender a escolha de uma orientação formal de um sistema projectual. Cabe ao designer encontrar ou adaptar a orientação dos seus processos de forma a acompanhar o caminho do homem e da sociedade ao longo do tempo. O Design Centrado na Actividade tem revelado um paradigma renovado entre o homem e o mundo que o rodeia. Os recentes estudos sobre a actividade humana vieram acrescentar às ideias actuais de Design uma metodologia renovada e capaz de acompanhar as mudanças dos tempos actuais e futuros. Esta metodologia tem como objectivo dar ao utilizador um sentido através da acção, compreendendo todos os elementos e factores que geram essa acção. Esta dissertação pretende ter um sentido expositivo e crítico dos principais elementos desta metodologia. Embora seja uma metodologia em crescendo, é essencial nesta fase fornecer ao Design e ao designer um ponto crítico de partida e de conteúdo teórico não só sobre o Design Centrado na Actividade mas também de todas as disciplinas que o envolve.Within the discipline of design it’s increasingly important to find a methodology able to bring users closer to their objects. The interaction is crucial to understand the choice of a formal orientation of a project-oriented system. It is up to the designers to find or adapt the orientation of their processes in order to follow the path of man and society over time. Activity-centered Design has revealed a new paradigm between man and the world around him. Recent studies on human activities added, to the current thinking of a design methodology, a renewed view that is able to keep up with changing times , both present and future. This methodology aims to provide users with a sense of action, designing the elements and factors that generate action. This dissertation aims to have an expository and critical sense of the main elements of this methodology. Although a growing methodology, it is essential at this stage to provide a starting point to design and designers for critical and theoretical content, not only on the Activity-centered Design but also in all the disciplines involved

The position of authenticity within extant models of personality.

The aim of the current study was to explore where authenticity, derived from the humanistic tradition of psychology, was positioned within a number of extant models of personality. Exploratory and Confirmatory Factor Analysis of data from four samples (total N = 1286) suggested that authenticity can be considered as loading on the Honesty–Humility factor of personality. These findings are discussed in terms of the wider theoretical overlaps between Honesty–Humility and psychological functioning as emphasised by the humanistic tradition of psychology