Government revenue in the wake of the pandemic: tax residuals and inflation

Rationale Following the COVID-19 pandemic, tax revenue has shown strong dynamism, increasing as a proportion of GDP by 3.7 percentage points since 2019. Understanding the nature of this dynamism is key to assessing Spanish fiscal policy. Takeaways • This article breaks down revenue growth into four explanatory factors: real economic activity, price growth, the effect of fiscal measures and an unexplained component or tax residual. • The effect of prices (inflation) has been gaining weight and appears to account for somewhat more than half of the revenue growth observed in 2022, especially from VAT and personal income tax. • It is estimated that 2.6 percentage points of the 3.7 percentage point increase in the revenue-to-GDP ratio cannot be explained by the changes in economic activity, prices or the fiscal measures approved. In the absence of an explanation about the permanent or temporary nature of this phenomenon, the principle of prudence would advise against considering this increase in revenue to be permanent

Desarrollo de un robot delta para aplicaciones de manipulación de objetos y visión artificial mediante el sensor kinect.

This section details the development of the construction and the technical characteristics of operation of the actuators, control cards, sensors and special software to be used in the Delta parallel type robot. The Delta platform consists of a fixed platform, a mobile platform and a clamp that together have 5 degrees of freedom which is completely maneuverable if requested. The prototype is based on the commercial robot LLC army Delta, the robot has as a specialty the positioning of objects through the replication of movements of the user's hand. The Delta robot will be controlled by the Xbox Kinect sensor version 1.14, which will operate by imitating movements captured by the sensor using artificial vision, providing control and management in real time waiting for easy handling. The implementation of the Delta robot starts by reverse engineering its design taking as reference the LLC army Delta, for the construction the 3D printing method was designed, designing each piece in the AutoCad 2016 environment. The relevant communication tests will be carried out, and operation to verify the accuracy of the robot, once the objectives are reached, the robot tries to serve as inspiration in applications of different control methods in different robotic applications.En esta sección se detalla el desarrollo la construcción y las características técnicas de operación de los actuadores, tarjetas de control, sensores y software especial a utilizar en el robot tipo paralelo Delta. La plataforma Delta está formada por una plataforma fija, una plataforma móvil y una pinza que en conjunto poseen 5 grados de libertad la cual es completamente maniobrable si así se lo demanda. El prototipo está basado en el Robot comercial LLC army Delta, el robot tiene como especialidad el posicionamiento de objetos mediante la réplica de movimientos de la mano del usuario. El robot Delta estará controlado mediante el sensor Kinect de Xbox versión 1.14, que operará mediante la imitación de movimientos capturados por el sensor usando visión artificial, aportando control y manejo en tiempo real esperando un fácil manejo del mismo. La implementación del robot Delta empieza por ingeniería inversa de su diseño tomando como referencia al LLC army Delta, para la construcción se realizó el método de impresión 3D diseñando cada pieza en el entorno AutoCad 2016. Se realizarán las pertinentes pruebas de comunicación, y operación para comprobar la precisión del robot, una vez alcanzado los objetivos el robot procura servir de inspiración en aplicaciones de diferentes métodos de control en diferentes aplicaciones robóticas

Diseño de una bicicleta de montaña

El proyecto se basa en el diseño de una bicicleta de montaña, teniendo en cuenta las necesidades del usuario y el público al cual va dirigido el producto. Se divide en seis etapas de diseño, tomando como base la metodología de Pahl y Beitz propuesta en el libro: “Métodos de diseño” de Nigel Cross. De esta metodología se toman las cuatro etapas principales, que son: clarificación de la idea, diseño conceptual, diseño para dar forma y diseño de detalles. A estas cuatro etapas se agregaron dos más, donde está contemplado el proceso de manufactura y el protocolo de pruebas, con el cual se buscó verificar el buen desempeño de la bicicleta en las condiciones establecidas.149 p. , + anexos (87 p.)Contenido parcial: Partes y características de una bicicleta de montaña -- Tipos de bicicletas de montaña -- Diseño para dar forma -- Generación de alternativas -- Análisis del sistema de suspensión trasero -- Diseño de detalles – Estática

Los ingresos públicos tras la pandemia: residuos fiscales e inflación

Motivación Tras la pandemia de COVID-19, el elevado dinamismo de los ingresos públicos en España ha redundado en un aumento de su peso como porcentaje del PIB de 3,7 puntos porcentuales (pp) desde 2019. Entender la naturaleza de esta evolución resulta fundamental a la hora de evaluar la política fiscal española. Ideas principales • El artículo descompone el crecimiento de los ingresos en cuatro factores explicativos: la actividad económica real, el avance de los precios, el efecto de las medidas fiscales y la parte no explicada o residuo. • El efecto de los precios (inflación) ha ido ganando peso y, en 2022, explicaría algo más de la mitad del crecimiento observado de los ingresos, especialmente en el IVA y en el IRPF. • Con todo, se estima que 2,6 pp de los 3,7 pp de aumento de la ratio de ingresos sobre PIB de los tres últimos años no podría explicarse por la actividad económica, los precios o las medidas fiscales aprobadas. En ausencia de una explicación sobre la naturaleza permanente o transitoria de este fenómeno, el principio de prudencia aconsejaría no considerar este incremento de los ingresos como permanente

On the application of extended reality technologies for the evaluation of product characteristics during the initial stages of the product development process

[EN] Fast-growing global markets are forcing companies to continuously re-assess customer needs when designing new products. Product evaluation is a critical task to ensure success, but it can require significant financial and time investments. From an end-user standpoint, consumers must also evaluate multiple design options before purchasing a product, which is often a complex process, especially in online environments where traditional formats coexist with more sophisticated media. Modern extended reality technologies have become an effective tool for product assessment in professional design environments as well as a powerful mechanism for consumers during decision making activities. However, the modality used to view and evaluate the product may affect the perceptual response and thus the user¿s overall evaluation. In this paper, we examine the influence of visual media in product assessment using different designs of a particular product typology. We discuss two studies where a group of participants used the semantic differential technique to evaluate four chair designs displayed in three different media. In our first study, participants used simultaneous evaluation to assess the products as presented in photographs, a non-immersive environment, and an Augmented Reality (AR) experience. In the second study, participants evaluated the product separately as viewed in non-photorealistic rendering, AR, and virtual reality (VR). We used the ¿Aligned Rank Transform¿ proceedings to find differences between groups for the semantic scales, the overall evaluation, the purchasing decision, and the response confidence. Our results show that visual media influences product perception. Certain characteristics in Jordan's physio-pleasure category are particularly significant as perceptual differences are more pronounced. Immersive media can highlight some product attributes and a joint evaluation can help minimize these differences.The authors would like to thank the team at Clon Digital for providing us with a software license to perform the experiment, and students Jenny Trieu, Abizer Raja, Arturo Barrera, and Carrah Kaijser from the University of Houston for the inspiration for the chair designs used in our study.Palacios-Ibáñez, A.; Navarro-Martínez, R.; Blasco-Esteban, J.; Contero, M.; Dorribo-Camba, J. (2023). On the application of extended reality technologies for the evaluation of product characteristics during the initial stages of the product development process. Computers in Industry. 144. https://doi.org/10.1016/j.compind.2022.10378014

Método de Diferencias Finitas como Herramienta para la Enseñanza e Investigación en Electromagnetismo

El estudio de la propagación de ondas electromagnéticas mediante el método de Diferencias Finitas en el Dominio del Tiempo (MDFDT) permite apreciar de manera clara, entre otras cosas, los efectos de la propagación electromagnética asociados a los cambios en las propiedades materiales del medio. El método es una herramienta poderosa, no sólo para el análisis de propagación electromagnética sino para la enseñanza del electromagnetismo, que como se sabe es un tema de difícil aprendizaje, principalmente a nivel de licenciatura. En la ESIME IPN, usamos el modelo como método de enseñanza mostrando gráficamente cómo se comporta el campo EM propagándose en medios abiertos, o incidiendo en obstáculos que afectan la propagación; también usamos el método en investigación, modelando antenas o propagación en ambientes cerrados e incluso a nivel molecular, usando frecuencias en THz. El modelo se basa en la discretización de las ecuaciones de Maxwell para que puedan ser manejados por una computadora, lo que permite analizar en tiempo real, el efecto de propagación electromagnética en cualquier medio y en cualquier condición planteada por la teoría. Este trabajo describe como es el MDFDT y las aplicaciones que los autores le han dado para la enseñanza y la investigación

A Novel Method for Seismogenic Zoning Based on Triclustering: Application to the Iberian Peninsula

A previous definition of seismogenic zones is required to do a probabilistic seismic hazard analysis for areas of spread and low seismic activity. Traditional zoning methods are based on the available seismic catalog and the geological structures. It is admitted that thermal and resistant parameters of the crust provide better criteria for zoning. Nonetheless, the working out of the rheological profiles causes a great uncertainty. This has generated inconsistencies, as different zones have been proposed for the same area. A new method for seismogenic zoning by means of triclustering is proposed in this research. The main advantage is that it is solely based on seismic data. Almost no human decision is made, and therefore, the method is nearly non-biased. To assess its performance, the method has been applied to the Iberian Peninsula, which is characterized by the occurrence of small to moderate magnitude earthquakes. The catalog of the National Geographic Institute of Spain has been used. The output map is checked for validity with the geology. Moreover, a geographic information system has been used for two purposes. First, the obtained zones have been depicted within it. Second, the data have been used to calculate the seismic parameters (b-value, annual rate). Finally, the results have been compared to Kohonen’s self-organizing maps.Ministerio de Economía y Competitividad TIN2014-55894-C2-RJunta de Andalucía P12-TIC-1728Universidad Pablo de Olavide APPB81309

Cannabis recreativo: Perfil de los cannabinoides presentes en muestras de marihuana suministradas por población consumidora

As cannabis/marijuana is one of the most consumed psychoactive substances in the world, knowing the composition and type of cannabis sold in urban environments is a necessary input for the design of public health policies based on scientific evidence. This study characterized the main phytocannabinoids of marijuana samples (cigarettes or buds) obtained in urban and rural areas of the city of Medellín in October 2021. Non-probabilistic convenience sampling was carried out in which 87 marijuana samples donated by consumers were collected at different collection points throughout the city, and gas chromatography-mass spectrometry and flame ionization techniques were employed for the characterization of phytocannabinoids. Tetrahydrocannabinol (THC) was found to be the main constituent of circulating marijuana in Medellín, where 67.8% of the samples had a high or higher toxicological range for THC; the foregoing in a context where the deregulated market in practice limits the possibility that consumers have to calibrate or decide the concentration of cannabinoids in their doses.El cannabis o marihuana es una de las sustancias psicoactivas más consumida en todo el mundo, por lo que conocer la composición y el tipo de cannabis que se comercializa en los entornos urbanos es un insumo necesario para el diseño de políticas en salud pública sustentadas en la evidencia científica. Este estudio caracterizó los principales fitocannabinoides de muestras de marihuana (cigarrillos o cogollos) obtenidas en áreas urbanas y rurales de la ciudad Medellín, en octubre de 2021. Se realizó un muestreo no probabilístico a conveniencia en el que se recolectaron 87 muestras de marihuana donadas por consumidores en diferentes puntos de recolección en toda la ciudad, aplicando las técnicas de cromatografía de gases masas e ionización de llama para la caracterización de los fitocanabinoides. Se encontró el tetrahidrocannabinol como el constituyente principal de la marihuana circulante en Medellín, donde el 67,8% de las muestras presentaba un rango toxicológico alto o superior para THC; lo anterior en un contexto donde el mercado desregulado limita la posibilidad que tienen los consumidores en la práctica de calibrar o decidir la concentración de cannabinoides en sus dosis

Pathological findings in genital organs of bulls naturally infected with Besnoitia besnoiti

Bulls chronically affected by bovine besnoitiosis can suffer from sterility. There is limited information about the distribution of Besnoitia cysts and their associated lesions within the male genital organs. This work describes the gross and histological abnormalities in the genital organs of 6 bulls chronically infected with Besnoitia besnoiti, including both clinically (n = 4) and subclinically (n = 2) affected cases. Parasitic cysts were observed in the genital organs of all the clinically affected bulls. The tissue cysts were most commonly found within the pampiniform plexus (4/4), where they were often seen within venous vascular walls and associated with vasculitis, followed by epididymis (3/4), tunica albuginea (2/4), and penis (1/4). In decreasing order of their frequency, observed abnormalities included seminiferous tubule degeneration, testicular fibrosis, testicular necrosis, lack of/or diminished numbers of spermatozoa, testicular atrophy, and Leydig cell hyperplasia. Only one of the subclinically infected bulls had few Besnoitia cysts within the pampinoform plexus, which was associated to small areas of necrosis and mineralization in the ipsilateral testicle. Results indicate that Besnoitia cysts and genital abnormalities are frequent in bulls chronically affected by bovine besnoitiosis, while they are mild and scarce in subclinically affected ones. Moreover, present data show that Besnotia-associated testicular lesions can occur without the presence of cysts within the testicular parenchyma. B. besnoiti cysts seem to have a tropism for the vascular structures of the spermatic chord, which may cause testicular abnormalities via vascular damage, reduced blood flow, and/or impaired thermoregulation and subsequently lead to the observed testicular lesions.info:eu-repo/semantics/acceptedVersio

Carotid intima media thickness is associated with body fat abnormalities in HIV-infected patients.

BACKGROUND: HIV-infected patients may be at increased risk of cardiovascular (CV) events, and lipodystrophy is generally associated with proatherogenic metabolic disturbances. Carotid intima-media thickness (cIMT) has been used as a surrogate marker for atherosclerosis and it has been shown to be an independent risk factor for CV disease. Our objective was to evaluate cIMT in HIV-infected patients on combined anti-retroviral therapy (cART) with and without lipodystrophy defined by fat mass ratio (L-FMR), and to determine the association of lipodystrophy and visceral obesity [(visceral (VAT), subcutaneous adipose tissue (SAT) volume and VAT/SAT ratio, objectively evaluated by CT scan] with cIMT. METHODS: Cross-sectional study of 199 HIV-infected patients. Body composition by DXA and abdominal CT, lipids, blood pressure, inflammatory markers, and cIMT by ultrasonography were performed. L-FMR was defined as the ratio of the percentage of trunk fat mass to the percentage of lower limb fat mass by DXA. Categorical variables were compared using the chi-square or Fisher's exact test. Spearman correlation coefficients were estimated to study the association between cIMT and clinical and metabolic characteristics. Means of cIMT, adjusted for age, were calculated, using generalized linear models. RESULTS: L-FMR was present in 41.2% of patients and cIMT was higher in these patients [0.81 (0.24) vs. 0.76 (0.25); p=0.037)]. Lipodystrophic patients had higher VAT and VAT/SAT ratio and lower SAT. cIMT was associated with lipodystrophy evaluated by FMR, trunk fat, total abdominal fat, VAT and VAT/SAT ratio. No association was observed between cIMT and leg fat mass. Using generalized linear models, cIMT means were adjusted for age and no significant differences remained after this adjustment. The adjusted mean of cIMT was 0.787 (95%CI: 0.751-0.823) in patients without lipodystrophy, and 0.775 (95%CI: 0.732-0.817) in those with lipodystrophy (p=0.671). CONCLUSIONS: HIV-infected patients on cART with lipodystrophy defined by FMR, had a significantly higher cIMT. Carotid IMT was also associated with classical cardiovascular risk factors. In these patients, visceral adipose tissue had a significant impact on cIMT, although age was the strongest associated factor