Impacto de la Reforma del Código Penal en el ámbito contable y fiscal

Tras la reciente reforma del artículo 31 bis del Código penal en 2015 que incluye la responsabilidad penal de la persona jurídica y su posterior aclaración en enero de 2016 por parte de la Fiscalía General del Estado en la Circular 1/2016, tanto las empresas como los demás grupos de interés implicados han comenzado a realizar reformas en su normativa interna, incorporando planes de compliance, para adaptarse a dichos cambios. El objetivo de este trabajo es entender el posible impacto de la nueva reforma del Código Penal que hace posible que las personas jurídicas sean junto con las personas físicas responsables penales de todos aquellos delitos tipificados por ley que se comentan tanto en su nombre como por su cuenta. Los resultados de la investigación realizada señalan diferentes puntos de vista sobre el contenido de la reforma del Código Penal y su eficacia en relación a la disminución del fraude. Además, se señala un limitado impacto de la Reforma en las actuaciones de los profesionales (auditores, abogados, contables, fiscales).After the recent reform of article 31 bis of the Spanish Penal Code in 2015 which includes the criminal liability of the legal person and its subsequent clarification in January 2016 by the General State Prosecutor's Office in the Circular 1/2016, both companies and other interest groups (stakeholders) involved have begun to reform their domestic legislation incorporating compliance plans, to adapt to these changes. The aim of this work is to understand the possible impact of the new reform of the Penal Code which makes it possible for legal persons to be with individuals criminally responsible for all those offenses established by law that are committed both in its name and on their own. The results of this research indicate different points of view on the content of the reform of the criminal code and its effectiveness in relation to the reduction of fraud. In addition, it is shown a limited impact of the reform on the actions of the professionals (Auditors, lawyers, accountants, tax)

Extensive pollen flow but few pollen donors and high reproductive variance in an extremely fragmented landscape

Analysing pollen movement is a key to understanding the reproductive system of plant species and how it is influenced by the spatial distribution of potential mating partners in fragmented populations. Here we infer parameters related to levels of pollen movement and diversity of the effective pollen cloud for the wind-pollinated shrub Pistacia lentiscus across a highly disturbed landscape using microsatellite loci. Paternity analysis and the indirect KinDist and Mixed Effect Mating models were used to assess mating patterns, the pollen dispersal kernel, the effective number of males (N(ep)) and their relative individual fertility, as well as the existence of fine-scale spatial genetic structure in adult plants. All methods showed extensive pollen movement, with high rates of pollen flow from outside the study site (up to 73-93%), fat-tailed dispersal kernels and large average pollination distances (δ = 229-412 m). However, they also agreed in detecting very few pollen donors (N(ep) = 4.3-10.2) and a large variance in their reproductive success: 70% of males did not sire any offspring among the studied female plants and 5.5% of males were responsible for 50% of pollinations. Although we did not find reduced levels of genetic diversity, the adult population showed high levels of biparental inbreeding (14%) and strong spatial genetic structure (S(p) = 0.012), probably due to restricted seed dispersal and scarce safe sites for recruitment. Overall, limited seed dispersal and the scarcity of successful pollen donors can be contributing to generate local pedigrees and to increase inbreeding, the prelude of genetic impoverishment

Evaluación de opiniones sobre temas controvertidos mediante el diferencial semántico

Trabajo fin de Grado 2016-2020[ES] Este trabajo analiza cómo características personales (ideología política, sexo genético, identidad sexual, orientación sexual y nivel formativo) pueden influir en las opiniones sobre temas controvertidos como el poliamor, el suicidio, la eutanasia, la inmigración, la prostitución, la pena de muerte, la religiosidad y las terapias alternativas. El estudio ha contado con una muestra de 165 participantes (28,2% hombres y 70,6% mujeres), de edades comprendidas entre los 15 y los 72 años. El instrumento empleado consistió en un diferencial semántico, conformado por nueve adjetivos bipolares para valorar la potencia, evaluación y actividad de los ocho temas objeto de estudio. Los resultados obtenidos indican que los diferentes temas controvertidos fueron valorados significativamente de manera diferente en función de la ideología política, pero no en función del nivel formativo, el sexo, la identidad o la orientación sexual. Todo ello avala el peso de la ideología en la formación de actitudes hacia diferentes temas sociales y ayuda a comprender las dificultades de su modificación. [EN] This work analyzes how personal characteristics (political ideology, genetic sex, sexual identity, sexual orientation and educational level) can influence the opinions on controversial topics such as polyamory, suicide, euthanasia, immigration, prostitution, capital death, religiosity, and alternative therapies. The study had a sample of 165 participants (28.2% men and 70.6% women), aged between 15 and 72 years. The instrument used consisted of a semantic differential, made up of nine bipolar adjectives to assess potency, evaluation, and activity of the eight topics under study. The results obtained indicate that the different controversial issues were rated significantly differently according to political ideology, but not according to educational level, sex, identity or sexual orientation. All this supports the relevance of political ideology in the formation of attitudes towards different social issues and helps to understand the difficulties of its modification

Relación del consumo habitual de ácidos grasos y depresión en pacientes geriátricos del Hospital Regional Nicolás Bravo Bicentenario del ISSEMYM

La depresión en adultos mayores es una enfermedad frecuente que causa un gran impacto en su salud y en su funcionalidad. Al envejecimiento cerebral normal se une el impacto neurobiológico de la depresión lo que influye tanto en la prolongación del estado depresivo como en la posible respuesta al tratamiento farmacológico, además la depresión empeora la salud física de estos pacientes y las dificultades del funcionamiento psicosocial ya presentes por el propio envejecimiento. La elevada incidencia de la enfermedad depresiva en el adulto destaca la necesidad del diagnóstico oportuno, así como una intervención precoz y efectiva a fin de evitar complicaciones tales como el suicidio. Diversos estudios que han demostrado el efecto benéfico del consumo de suplementos con AGPI poliinsaturados en pacientes con depresión, y otros tantos demuestran que concentraciones fisiológicas de ciertos ácidos grasos pueden mejorar la función neuronal y por lo tanto modificar la evolución de síntomas depresivos (24). Existe evidencia suficiente que indica que las poblaciones con alto consumo de AGPI n-3 y con una adecuad proporción de n-3 y n-6 presentan una menor incidencia de depresión y en caso de presentarla es de menor severidad, sin embargo en nuestro país no existen estudios que asocien el consumo de ácidos grasos con depresión y mucho menos en una población tan vulnerable como la que constituyen las personas mayores de 65 años

The role of internal corporate governance mechanisms on default risk: A systematic review for different institutional settings

Recent financial downturns, characterized by the significant failures of firms, have revealed the need to control credit risk. Latest literature has shown that weak corporate governance structures are related to high levels of default risk, leading to financial instability. In this context, we aim to summarize the literature that focuses on the role that internal corporate governance plays in the credit risk of firms, specifically considering three corporate governance components: ownership structure, board structure and financial stakeholders' rights and relations. Additionally, we analyse whether the effectiveness of the internal mechanisms depends on particular key factors, especially the institutional setting and the type of mechanisms considered. Finally, new lines of research are identified for future research

Influence of transition cost in the segmentation stage of speaker diarization

In any speaker diarization system there is a segmentation phase and a clustering phase. Our system uses them in a single step in which segmentation and clustering are used iteratively until certain condition is met. In this paper we propose an improvement of the segmentation method that cancels a penalization that had been applied in previous works to any transition between speakers. We also study the performance when transitions between speakers are favoured instead of penalized. This last option achieves better results both for the development set (21.65 % relative speaker error improvementSER) and for the test set (4.60% relative speaker error improvement

New experiments on speaker diarization for unsupervised speaking style voice building for speech synthesis

El uso universal de síntesis de voz en diferentes aplicaciones requeriría un desarrollo sencillo de las nuevas voces con poca intervención manual. Teniendo en cuenta la cantidad de datos multimedia disponibles en Internet y los medios de comunicación, un objetivo interesante es el desarrollo de herramientas y métodos para construir automáticamente las voces de estilo de varios de ellos. En un trabajo anterior se esbozó una metodología para la construcción de este tipo de herramientas, y se presentaron experimentos preliminares con una base de datos multiestilo. En este artículo investigamos más a fondo esta tarea y proponemos varias mejoras basadas en la selección del número apropiado de hablantes iniciales, el uso o no de filtros de reducción de ruido, el uso de la F0 y el uso de un algoritmo de detección de música. Hemos demostrado que el mejor sistema usando un algoritmo de detección de música disminuye el error de precisión 22,36% relativo para el conjunto de desarrollo y 39,64% relativo para el montaje de ensayo en comparación con el sistema base, sin degradar el factor de mérito. La precisión media para el conjunto de prueba es 90.62% desde 76.18% para los reportajes de 99,93% para los informes meteorológicos

Políticas urbanas de Reparcelación y diseño urbano en Madrid y su aplicación en las Operaciones Urbanas de São Paulo

Orientador: Leandro Silva MedranoTese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e UrbanismoResumo: O urbanismo neoliberal é caracterizado, sobretudo, pelo aumento do setor privado na tomada de decisões urbanas, supondo a utilização do poder púbico em benefício do interesse privado. Como consequência vimos nas últimas décadas o aumento da desigualdade social e suas consequências espaciais, em um mundo cada vez mais globalizado. As Operações Urbanas (OpUrb) são o instrumento de planeamento urbano paradigma desta corrente neoliberal, usado principalmente para a gestão de grandes áreas urbanas de São Paulo. Esse instrumento têm sido alvo de diversas críticas, que questionam a sua capacidade de estruturar o espaço urbano de uma forma justa e democrática. O instrumento de planejamento análogo na Espanha são os Programas de Actuación Urbanística (PAU). Eles são também o paradigma do urbanismo neoliberal espanhol usado principalmente para desenvolver grandes áreas de expansão da cidade de Madri. Estes programas urbanos são geridos e executados através do instrumento Reordenamento Urbano (RU), cujos resultados, segundo os casos analisados neste estudo, parecem ser eficazes em relação à transparência do processo e seu resultado como Desenho Urbano. O objetivo desta pesquisa é verificar a viabilidade de se implementar o Reordenamento Urbano numa Operação Urbana. Parte-se da hipótese de que o problema das Operações Urbanas está na falta de instrumentos reguladores que conciliem os interesses da Mercado Imobiliário com os da população e do Estado. A metodologia utilizada foi baseada na "Ciência do Projeto". Na etapa teórica analisou-se comparativamente os instrumentos de gestão y planejamento das OpUrb e os PAUs, utilizando como estudos de casos a Operação Urbana Agua Branca e o PAU Carabanchel. Na etapa prática, aplicou-se o RU na OpUrb, usando o desenho urbano do projeto vencedor do concurso Bairro Novo. O estudo conclui que é possível usar o instrumento do Reordenamento Urbano na OpUrb. Ademais, o RU mostrou-se mais eficaz, transparente e econômico, pois além de recuperar as mais-valias para os proprietários locais, considera os resultados espaciais como parte constituinte dos fenômenos sociaisAbstract: Neoliberal urbanism is characterized, above all, by the increase of the private sector in urban decision making, assuming the use of the public power to benefit the private interest. As a consequence, in the last decades we have seen increase of social inequality and its spatial consequences, in an increasingly globalized world. Urban Operation (OpUrb) is a the paradigm planning instrument of this neoliberal movement, used mainly for the management of large urban areas of São Paulo. This instrument has been the subject of several criticisms that question its ability to structure the urban space in a fair and democratic manner. A similar planning instrument in Spain is the Urban Action Programs (PAU). This planning instrument is also the paradigm of Spanish neoliberal urbanism used, mainly, to develop large expansion areas of the city of Madrid. These urban projects are managed and implemented through the Land Readjustment (LR) whose results, according to the cases analyzed in this study, seem to be effective in relation to the transparency of the process and its outcome as urban design. The objective of this research is to verify the feasibility of implementing the LR method in a Urban Operation, from the hypothesis that the problem of Urban Operation is the lack of regulatory instruments that reconcile the interests of the real estate market with those of the population and the State. The methodology used was based on the Design Science method. In the theoretical phase, the management and planning instrument on Urban Operation and PAU were analyzed comparatively, using Operação Urbana Agua Branca (OUAG) and PAU Carabanchel as case studies. In the practical phase, the LR was applied in an Urban Operation, using the urban design of the winning project of the Bairro Novo contest. The study concludes that it is possible to use the LR instrument in the Urban Operation. In addition, LR proved to be more effective and economical since, in addition to recovering the capital gains for local owners, it considers spatial outcomes as an integral part of social phenomenaDoutoradoArquitetura, Tecnologia e CidadeDoutora em Arquitetura, Tecnologia e Cidad