Presente y futuro del tratamiento fiscal de las indemnizaciones por despido

The right to work is held to be a fundamental human right and as such is included in the Universal Declaration of Human Rights, as part of the «common standard» that all peoples and nations should strive to achieve. However, in times of crisis such as the present, in which Spain is one of the countries that have been hardest hit, unemployment in our country has reached such high levels that it has become peoples' main concern (virtually every family has at least one member out of work). The situation is devastating; with around six million workers unemployed, it is quite clear that the country must continue its policies of labour reform, putting into practice active policies aimed at reducing this figure and normalizing the labour market. However, it is no less important to take measures to protect the millions who are unemployed; without a job, which constitutes the main source of income for most people, they lack the necessary resources to meet their basic needs and those of their families. Spanish society is very alive to the problems caused by this unacceptable situation, and therefore we believe it necessary to extend tax exemptions to all unemployment benefits, whatever their nature, as was the case with the 1978 Income Tax Act. In our opinion, the prevailing socioeconomic situation at that time, although difficult, was no worse than at present.El Derecho al trabajo se configura como un derecho fundamental del ser humano y como tal aparece recogido en la Declaración Universal de Derechos Humanos, formando parte de ese «ideal común» que todos los pueblos y naciones deben esforzarse en conseguir. Sin embargo, en épocas de crisis como la que nos azota, siendo España uno de los países que se ha visto afectado con mayor intensidad, el desempleo ha alcanzado en nuestro país niveles tan altos que se ha convertido en la principal preocupación de los españoles (prácticamente en todas las familias hay al menos un miembro en «paro»). La situación es devastadora; con cerca de seis millones de trabajadores en situación de desempleo, resulta evidente que el país debe continuar la reforma en el ámbito laboral poniendo en práctica políticas activas que permitan la reducción de esta cifra y la normalización del mercado de trabajo. Sin embargo, no menos importante resulta la adopción de medidas para la protección de los millones de desempleados que, viéndose privados de trabajo, principal fuente de ingresos para muchos de ellos, carecen de los recursos necesarios para hacer frente a sus necesidades básicas y las de sus familias. Estando la sociedad española altamente sensibilizada ante la inaceptable tasa de paro que sufrimos, creemos que sería necesario extender los beneficios fiscales a todas las prestaciones de desempleo, sea cual sea su naturaleza, tal como ocurría con la Ley 19/1978 del Impuesto sobre la Renta de las Personas Físicas, aun cuando la realidad socioeconómica entonces imperante, si bien era difícil, dudamos que fuera peor que la actual

Mercado de trabajo, crisis y fiscalidad

The right to work is held to be a fundamental human right and as such is included in the Universal Declaration of Human Rights, as part of the «common standard» that all peoples and nations should strive to achieve. However, in times of crisis such as the present, in which Spain is one of the countries that have been hardest hit, unemployment in our country has reached such high levels that it has become peoples' main concern (virtually every family has at least one member out of work). The situation is devastating; with around six million workers unemployed, it is quite clear that the country must continue its policies of labour reform, putting into practice active policies aimed at reducing this figure and normalizing the labour market. However, it is no less important to take measures to protect the millions who are unemployed; without a job, which constitutes the main source of income for most people, they lack the necessary resources to meet their basic needs and those of their families. Spanish society is very alive to the problems caused by this unacceptable situation, and therefore we believe it necessary to extend tax exemptions to all unemployment benefits, whatever their nature, as was the case with the 1978 Income Tax Act. In our opinion, the prevailing socioeconomic situation at that time, although difficult, was no worse than at present.El Derecho al trabajo se configura como un derecho fundamental del ser humano y como tal aparece recogido en la Declaración Universal de Derechos Humanos, formando parte de ese «ideal común» que todos los pueblos y naciones deben esforzarse en conseguir. Sin embargo, en épocas de crisis como la que nos azota, siendo España uno de los países que se ha visto afectado con mayor intensidad, el desempleo ha alcanzado en nuestro país niveles tan altos que se ha convertido en la principal preocupación de los españoles (prácticamente en todas las familias hay al menos un miembro en «paro»). La situación es devastadora; con cerca de seis millones de trabajadores en situación de desempleo, resulta evidente que el país debe continuar la reforma en el ámbito laboral poniendo en práctica políticas activas que permitan la reducción de esta cifra y la normalización del mercado de trabajo. Sin embargo, no menos importante resulta la adopción de medidas para la protección de los millones de desempleados que, viéndose privados de trabajo, principal fuente de ingresos para muchos de ellos, carecen de los recursos necesarios para hacer frente a sus necesidades básicas y las de sus familias. Estando la sociedad española altamente sensibilizada ante la inaceptable tasa de paro que sufrimos, creemos que sería necesario extender los beneficios fiscales a todas las prestaciones de desempleo, sea cual sea su naturaleza, tal como ocurría con la Ley 19/1978 del Impuesto sobre la Renta de las Personas Físicas, aun cuando la realidad socioeconómica entonces imperante, si bien era difícil, dudamos que fuera peor que la actual

El gravamen patrimonial de los vehículos e inmuebles por las haciendas locales. Una reforma en términos de sostenibilidad

El Sistema financiero de las Haciendas Locales se sustenta sobre la premisa básica de su suficiencia. En estos momentos, en los que esta parte de la Administración, tan cercana a los contribuyentes, ha crecido de forma impensable hace un par de décadas, y que ha de prestar servicios de paralelamente al crecimiento geográfico y poblacional que, en muchos casos, han experimentado muchas Corporaciones Locales, es necesario plantear la posible aparición de nuevas figuras tributarias que coadyuven en el empeño de dotar a estas entidades de recursos suficientes para cumplir los fines, cada vez más ambiciosos, que se fueron marcando. Una reforma de su sistema tributario es inevitable si se quiere mantener el estatus de servicios que se ha venido prestando hasta ahora. El gravamen patrimonial resulta ser ya fuente de financiación en las Haciendas Locales; al tiempo que, práctica y temporalmente suprimido, aún late un Impuesto «general» sobre el Patrimonio. Precisamente ello, nos lleva a preguntamos si sería posible ampliar los márgenes de cobertura de los impuestos que gravan la tenencia de bienes o derechos radicados dentro del ámbito geográfico del municipio, junto con su coexistencia con las demás figuras tributarias autonómicas y estatales, y concretamente con el gravamen de los vehículos e inmuebles en términos de sostenibilidad.Academia Andaluza de Ciencia RegionalInstituto de Desarrollo Regional-UG

Experiencia docente en el proceso de transición a las nuevas titulaciones universitarias: su aplicación a la asignatura «Régimen jurídico de las impuestos empresariales», del Grado en Relaciones Laborales y Recursos Humanos

The construction of the European Higher Education Area requires consideration about priority skills acquisition by the student, it is therefore essential change in the organization of university education, which should evolve to accommodate new requirements.System let us to sue in the students direct and active participation in education, leaving the methodology based solely or mainly on one-way communication teacher-student, to encourage interactive learning, bilateral, so that the teacher sets aside his role «presidential» to focus on being «guide-teacher». This has caused a rethinking the contents about the subjects to be taught, focusing them on those parcels generally to be the students, themselves, go deeper into the subject, the teacher's supervision.With this study we want now to share the experience gained in recent academic courses on teaching and appropriateness of the subject called «traditional» to redesign the teaching-learning process, which involves a renovation of teaching and assessment method applied, giving more importance to the work of students.La construcción del Espacio Europeo de Educación Superior obliga a considerar prioritaria la adquisición de competencias por parte del estudiante, resultando imprescindible un cambio en la organización de la enseñanza universitaria para adecuarse a las nuevas exigencias.Se pretende demandar en los alumnos su participación directa y activa en la enseñanza, abandonando la comunicación unilateral profesor-alumno para fomentar la enseñanza interactiva, donde el docente deja a un lado su faceta «presidencialista» para centrarse en ser «guía-enseñante». Todo ello ha provocado un replanteamiento de los contenidos de las asignaturas a impartir, centrándolos en aquellas parcelas más generales, para que sea el propio alumno quien vaya profundizando en la materia, con la supervisión del profesor.Con este trabajo pretendemos compartir la experiencia adquirida sobre la enseñanza y adecuación de las asignaturas llamemos «tradicionales» al nuevo diseño del proceso de enseñanza-aprendizaje, que supone la renovación del método docente y evaluador aplicados, dando mayor protagonismo al trabajo de los alumnos

Avaliação de uma intervenção educacional (edworkcases) envolvendo casos clínicos e estudantes de Enfermagem: um estudo observacional transversal

Objective: to evaluate the impact of the (edworkcases) educational intervention on students’ evaluation outcomes in their clinical practices, their attitudes towards Nursing diagnoses, and their satisfaction. Method: this study used a cross-sectional observational design. The participants were 69 third-year Nursing students from a public university in Madrid, Spain. The data analysed in the study were the grades obtained by students for their clinical practices, as well as pre-post intervention scores on the Positions on Nursing Diagnosis Scale and a satisfaction survey. A means comparison by participation in the project (yes/no) was carried out using Student’s t-test. A means comparison by professor was conducted using Kruskal-Wallis tests. Results: participation rate: 72.4%; 92% of the participants were women; median age = 21 years old. Statistically significant differences were found between participants and non-participants in terms of mean score in the Overall Evaluation and in the Case Study Evaluation, with higher scores found among the group of participants. The mean score for attitudes towards Nursing diagnoses was 99.9 (SD=2.8) before the intervention and 111.1 (SD=2.9) after the intervention [95% CI: 3.3-19.2]. Conclusion: the use of (edworkcases) as part of the practical training was considered satisfactory, enabling theory and practice to be combined and improving students’ attitudes towards Nursing diagnoses.Objetivo: evaluar el efecto de la intervención educativa (edworkcases) sobre los resultados de la evaluación de los estudiantes en sus prácticas clínicas, sus actitudes hacia los diagnósticos de Enfermería y su nivel de satisfacción. Método: en este estudio se empleó un diseño transversal y observacional. Los participantes fueron 68 estudiantes de tercer año de la carrera de Enfermería de una universidad pública de Madrid, España. Los datos que se analizaron en el estudio fueron las calificaciones obtenidas por los estudiantes en sus prácticas clínicas, al igual que las puntuaciones antes y después de la intervención en la Escala de Posicionamiento ante el Diagnóstico de Enfermería y en una encuesta de satisfacción. Se utilizó la prueba t de Student para realizar una comparación de valores medios por participación en el proyecto (sí/no). La comparación de valores medios por profesor se llevó a cabo por medio de pruebas Kruskal-Wallis. Resultados: índice de participación: 72,4%; el 92% de los participantes eran mujeres, con una mediana de edad de 21 años. Se encontraron diferencias estadísticamente significativas entre participantes y no participantes en cuanto a la puntuación media en la Evaluación General y en la Evaluación de Estudios de Caso, con puntuaciones más elevadas en el grupo de participantes. Las puntuaciones medias correspondientes a las actitudes con respecto a los diagnósticos de Enfermería fueron 99,9 (SD=2,8) y 111.1 (SD=2.9) antes y después de la intervención, respectivamente [IC 95%: 3,3-19,2]. Conclusión: se consideró satisfactorio utilizar edworkcases como parte te la capacitación práctica, lo que permitió combinar teoría y práctica y mejorar las actitudes de los estudiantes con respecto a los diagnósticos de Enfermería.Objetivo: avaliar o impacto da intervenção educacional (edworkcases) nos resultados da avaliação dos alunos em suas práticas clínicas, suas atitudes em relação aos diagnósticos de Enfermagem e sua satisfação. Método: estudo observacional transversal, realizado com 69 estudantes do terceiro ano de Enfermagem de uma universidade pública de Madri, Espanha. Os dados analisados foram obtidos das notas dos alunos em suas práticas clínicas, bem como, os escores pré- e pós-intervenção na Escala de Posições frente ao Diagnóstico de Enfermagem e uma pesquisa de satisfação. A comparação de médias por participação no projeto (sim/não) foi realizada por meio do teste t de Student. A comparação de médias por professor foi realizada por meio de testes de Kruskal-Wallis. Resultados: taxa de participação: 72,4%; 92% dos participantes eram mulheres; mediana de idade de 21 anos. Foram encontradas diferenças estatisticamente significativas entre participantes e não participantes em termos de pontuação média na Avaliação Geral e na Avaliação do Estudo de Caso, com maiores pontuações encontradas entre o grupo de participantes. A pontuação média das atitudes em relação aos diagnósticos de Enfermagem foi de 99,9 (DP=2,8) antes da intervenção e 111,1 (DP=2,9) após a intervenção [IC 95%: 3,3-19,2]. Conclusão: a utilização de edworkcases como parte do treinamento prático foi considerada satisfatória, permitindo a articulação teoria e prática e melhorando as atitudes dos alunos em relação aos diagnósticos de Enfermagem

Pertactin-Deficient Bordetella pertussis with Unusual Mechanism of Pertactin Disruption, Spain, 1986-2018

Bordetella pertussis not expressing pertactin has increased in countries using acellular pertussis vaccines (ACV). The deficiency is mostly caused by pertactin gene disruption by IS481. To assess the effect of the transition from whole-cell vaccine to ACV on the emergence of B. pertussis not expressing pertactin in Spain, we studied 342 isolates collected during 1986-2018. We identified 93 pertactin-deficient isolates. All were detected after introduction of ACV and represented 38% of isolates collected during the ACV period; 58.1% belonged to a genetic cluster of isolates carrying the unusual prn::del(-292, 1340) mutation. Pertactin inactivation by IS481 insertion was identified in 23.7% of pertactin-deficient isolates, arising independently multiple times and in different phylogenetic branches. Our findings support the emergence and dissemination of a cluster of B. pertussis with an infrequent mechanism of pertactin disruption in Spain, probably resulting from introduction of ACV.This work was supported by the Ministerio de Economía y Competitividad, Instituto de Salud Carlos III, and cofinanced by the European Regional Development Fund “A Way to Achieve Europe” (Spanish Network for Research in Infectious Diseases, grant no. FIS PI18/00703) and by the Centro de Investigación Biomédica en Red (CIBER de Enfermedades Infecciosas), the Red Española de Investigación en Patología Infecciosa (grant no. CB21/13/00054). A.M.C. is supported by the Agència de Gestió d’Ajuts Universitaris i de Recerca de la Generalitat de Catalunya at Vall d’Hebron Institut de Recerca (Ajuts per a la Contractació de Personal Investigador FI, grant no. 2020FI_B2_00145) and by the Spanish Network for Research in Infectious Diseases (grant no. RD16/ 0016/0003). A.M.M. is supported by a grant from the Fondo de Investigación Sanitaria at Vall d’Hebron Institut de Recerca (Contratos Predoctorales de Formación en Investigación, grant no. FI19/00315).S

Evaluación de una intervención educativa (edworkcases) que involucra casos clínicos y estudiantes de enfermería: estudio transversal y observacional

To evaluate the impact of the (edworkcases) educational intervention on students’ evaluation outcomes in their clinical practices, their attitudes towards Nursing diagnoses, and their satisfaction. This study used a cross-sectional observational design. The participants were 69 third-year Nursing students from a public university in Madrid, Spain. The data analysed in the study were the grades obtained by students for their clinical practices, as well as pre-post intervention scores on the Positions on Nursing Diagnosis Scale and a satisfaction survey. A means comparison by participation in the project (yes/no) was carried out using Student’s t-test. A means comparison by professor was conducted using Kruskal-Wallis tests. Participation rate: 72.4%; 92% of the participants were women; median age = 21 years old. Statistically significant differences were found between participants and non-participants in terms of mean score in the Overall Evaluation and in the Case Study Evaluation, with higher scores found among the group of participants. The mean score for attitudes towards Nursing diagnoses was 99.9 (SD=2.8) before the intervention and 111.1 (SD=2.9) after the intervention [95% CI: 3.3 19.2]. The use of (edworkcases) as part of the practical training was considered satisfactory, enabling theory and practice to be combined and improving students’ attitudes towards Nursing diagnose

The missing light of the Hubble Ultra Deep Field

Context. The Hubble Ultra Deep field (HUDF) is the deepest region ever observed with the Hubble Space Telescope. With the main objective of unveiling the nature of galaxies up to z ∼ 7−8, the observing and reduction strategy have focused on the properties of small and unresolved objects, rather than the outskirts of the largest objects, which are usually over-subtracted. Aims. We aim to create a new set of WFC3 IR mosaics of the HUDF using novel techniques to preserve the properties of the low surface brightness regions. Methods. We created ABYSS: a pipeline that optimises the estimate and modelling of low-level systematic effects to obtain a robust background subtraction. We have improved four key points in the reduction: 1) creation of new absolute sky flat fields, 2) extended persistence models, 3) dedicated sky background subtraction and 4) robust co-adding. Results. The new mosaics successfully recover the low surface brightness structure removed on the previous HUDF published reductions. The amount of light recovered with a mean surface brightness dimmer than µ = 26 mag arcsec^(−2) is equivalent to a m = 19 mag source when compared to the XDF and a m = 20 mag compared to the HUDF12. Conclusions. We present a set of techniques to reduce ultra-deep images ( µ > 32.5 mag arcsec^(−2) , 3σ in 10 × 10 arcsec boxes), that successfully allow us to detect the low surface brightness structure of extended sources on ultra deep surveys. The developed procedures are applicable to HST, JWST, EUCLID and many other space and ground-based observatories

Quality of Life and Autonomy in Patients with Intermittent Bladder Catheterization Trained by Specialized Nurses

Intermittent bladder catheterization (IBC) involves regular urine draining using a catheter, which is removed immediately after urinary elimination. It allows for the patient's urological health to be managed and their renal function to be preserved, and it promotes autonomy. Compliance with the prescribed number of daily catheterizations, which must be conducted by the patient, and infection prevention measures are crucial. To identify the patients requiring IBC, and to determine their adherence (whether they followed the prescribed guidelines and their difficulty in carrying out the procedure, as well as to assess how the IBC influences their quality of life and state of mind after receiving self-care training from a specialized nurse), we carried out a prospective, multicenter observational study in 24 Spanish hospitals with one month of monitoring and a sample of 99 patients. The sources of information were the patients' clinical records, the King's Health Questionnaire, the Mini-Mental State Examination (MMSE), and the hospital anxiety and depression scale (HADS). Descriptive and bivariate statistics were used to analyses the paired data. After recruitment (n = 99), 79 patients completed the questionnaire at a mean age of 35.2 years (SD = 20.5 years). In total, 53.5% (53) of the sample consisted of men and 32.3% (32) had neurological damage as the reason for prescription; 67% (67.7) performed self-catheterization and 86.7% adhered to the IBC. After one month of monitoring, a statistically significant improvement in quality of life was observed in all criteria, with the exception of personal relationships (p < 0.005), as well as an improvement in anxiety and depression levels (p < 0.001). Patients who require IBC show good adherence to the IBC with a significant percentage of self-catheterization. After one month of IBC, a significant improvement in the patients' quality of life and mood was observed. These results could be attributed to adequate patient training and adequate personalization of the IBC materials by the specialized nurses