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Problemas de la aplicación de presunciones en la evasión fiscal : Análisis del tráfico de comprobantes fiscales en la legislación mexicana
No full textThis paper critically examines Article 69-B of the Mexican Federal Tax Code, which presumes the nonexistence of operations when taxpayers lack operational capacity. Based on a theoretical analysis of legal presumptions iuris tantum and their distinction from evidentiary in ferences, the study concludes that this provision does not meet the criteria of an authentic legal presumption. It also highlights the disproportionate and irreversible effects on taxpayers’ right to defense, as legal consequences are triggered without prior judicial validation of the underlying facts. The study calls for a reconsideration of the legitimacy and application of this figure within the framework of due process.Este trabajo analiza críticamente la figura prevista en el artículo 69-B del Código Fiscal de la Federación, que presume la inexistencia de operaciones fiscales cuando se detecta la falta de capacidad operativa en los contribuyentes. A partir del estudio teórico de las presunciones iuris tantum y su diferencia con las inferencias probatorias, se concluye que dicha norma no cumple con los elementos esenciales de una auténtica presunción legal. Además, se evidencian los efectos desproporcionados e irreversibles que genera en los derechos de defensa de los contribuyentes, al producir consecuencias jurídicas sin una validación jurisdiccional previa. El estudio propone re-pensar la legitimidad y aplicación de esta figura desde la perspectiva del debido proceso1
De veu en veu: cançons de benvinguda d’arreu del món
No full textAmb el suport del Deganat de la Facultat d’Educació i Psicologia (UdG). I la Col·laboració de Pere Romaní, i dels Docents i alumnes de l’Escola FrigoletAquest cançoner recull cançons de diverses cultures com a eina pedagògica per promoure la cohesió, la interculturalitat i el sentiment de comunitat dins el context escolar multicultural actual.
Ha estat pensat tant per a estudiants de les assignatures troncals i optatives dels Graus de Mestre/a, com per a docents en actiu que desitgin incorporar la música a la seva pràctica educativa com a mitjà d’integració i convivència.
L’objectiu principal del material és oferir un recull de cançons de benvinguda d’arreu del món, presentades com a recursos d’aprenentatge que afavoreixen un espai inclusiu i respectuós. A través de la música, es vol fomentar la diversitat cultural, el respecte mutu, la participació i el reconeixement de les cultures presents a l’aul
De la manca d'informació a l'empoderament familiar: guia de suport per a famílies amb infants amb TEA
No full textAquest Treball de Final de Grau (TFG) és un projecte d’intervenció educativa adreçat a les famílies d’infants amb diagnòstic de Trastorn de l’Espectre Autista (TEA), amb l’objectiu de millorar el seu benestar i la seva capacitat d’adaptació en els primers moments després del diagnòstic. El treball parteix de l’experiència dins la fundació Junts Autisme, situada a Arenys de Mar, on s’ha detectat una manca de recursos pràctics i de suport específic per a les famílies que afronten aquesta nova realitat.
Davant d’aquesta necessitat, es proposa l’elaboració d’una guia pràctica basada en la metodologia TEACCH, que ofereix estratègies concretes per adaptar els espais de la llar a les necessitats dels infants amb TEA. Aquesta guia, personalitzable segons el grau de suport requerit per a cada infant, pretén proporcionar eines útils i accessibles per reduir l’angoixa parental, augmentar l’autonomia dels infants i millorar la gestió de conductes.
Aquesta proposta es caracteritza per la seva aplicabilitat pràctica, versatilitat i orientació a la realitat quotidiana de les famílies, tot promovent una millor qualitat de vida i una educació més estructurada i comprensible per als infants amb TEA.
A llarg termini, aquesta iniciativa aspira a esdevenir un recurs de referència dins la fundació, però també a ser extrapolable a qualsevol entorn familiar que afronti situacions similars. Mitjançant aquest recurs, es pretén generar un impacte positiu tant en el desenvolupament dels infants com en l’equilibri emocional de les seves famíliesThis Final Degree Project is an educational intervention aimed at supporting families of children diagnosed with Autism Spectrum Disorder (ASD), with the goal of improving their well-being and adaptability in the early stages after diagnosis. Based on experience at the Junts Autisme foundation in Arenys de Mar, the project identifies a lack of practical resources and specific support for these families.
To address this gap, a practical guide based on the TEACCH methodology is proposed, offering strategies to adapt home environments to the needs of children with ASD. The guide is customizable according to the child’s level of support and aims to reduce parental stress, promote autonomy, and improve behavior management.
The proposal stands out for its practical application, adaptability, and alignment with everyday family life. In the long term, it aspires to become a reference resource within the foundation and a transferable tool for any family facing similar challenges, fostering both child development and family emotional well-being41
Silylated Softwood and Hardwood Lignin: Impact on Thermomechanical and Interfacial Properties of PLA Biocomposites
No full textAchieving compatibility between biopolymers and natural fillers is a significant challenge in developing sustainable materials. PLA–lignin biocomposites frequently demonstrate poor interfacial adhesion, mostly due to polarity differences. Softwood (LS) and hardwood (LH) lignins vary in composition and reactivity, affecting PLA structure. This study evaluated the surface compatibilization of LS and LH through silylation at 1, 3, and 5 wt % using a GPS coupling agent. Silylation was validated by TGA, DSC (Tg increase of ∼3–7 °C), ash color, and EDX (increased silicon). FTIR assessed structural differences in lignins. Rheological tests and melt flow index indicated that unmodified lignin reduced PLA viscosity, while GPS-modified lignin increased it. DSC showed that LS enhanced crystallization more than LH, and GPS at 1 wt % promoted nucleation. Films containing LH at 10 and 1 wt % GPS exhibited improved mechanical properties. Barrier properties remained unchanged, though all films provided UV-blocking capabilityOpen Access funding provided thanks to the CRUE-CSIC agreement with ACS.
Escriure Antropologia a la Universitat
No full textCoordinació: Virgínia Castillo, Enric Serra (UAB); Autoria de la guia en anglès: Miranda Jessica Lubers; Adaptació al català: Francesc GaleraUser guide to written communication in academic disciplines (in this case anthropology) for teachers and studentsAquest projecte ha rebut un ajut Interlingua de la Generalitat de Cataluny
The Mouth of the River Ter in the Early Middle Ags in the Mediterranean Coast
No full textThe River Ter is one of the axes which, in a west-east direction, has historically articulated the population of the extreme north-east of the Iberian Peninsula. Although its upper, middle and part of the lower courses do not present any problems in its course, its mouth in the Mediterranean Sea has raised many questions due to the existence of two potential branches, one to the north that would flow into the Gulf of Roses and another to the south that would flow into the Bay of Pals. In 2016, an exhaustive documentary study on the potential southern branch provided exhaustive information on the existence of lake areas and their relationship with the settlement between the 9th and 11th centuries, but raised doubts about the existence of the river in the bay from Pals. Subsequently, between 2020 and 2022, geological studies have been carried out in this area which demonstrate the existence of the river in this area but with a variable course, with changes in the river channel (meandering, diffuse and braided), and with notable changes that conditioned the settlement of this sector of the coast and as was recorded in written documentation between the 9th and 11th centuriesGrants were received for this research from the following: Ager Mutabilis II. La explotación del territorio de Emporiae y Gerunda durante el bajo Imperio romano y la tardoantigüedad. PID2019-105759GB-100. Ministerio de Ciencia e Innovació
¿Es momento de crear un negocio? proceso de toma de decisión para emprender de mujeres migrantes en negocios gastronómicos
No full textPresentació de Luisa Díaz Botero, investigadora predoctoral de la Facultat de Turisme de la Universitat de Girona, sobre dones migrants emprenedores en temes relacionats amb la gastronomia a Catalunya581
Posta en valor de la ruta gastronòmica del blat de moro crioll a través del col·lectiu de dones locals
No full textPresentació sobre com el turisme pot col·laborar en la valorització del patrimoni gastronòmic. Aquest estudi té per finalitat preservar i reforçar la identitat local a través del blat de moro crioll com a matèria prima de força plats tradicionals. I gràcies al turisme gastronòmic es poden conèixer els hàbits i les formes de viure i menjar d'una comunitat
Impact of filtration cycle patterns on both water and energy footprints in drip irrigation systems
No full textDrip irrigation is a widely spreading technology, mainly due to its high water-use efficiency. This technique requires a filtration process that exhibits cyclical behavior where both filtration and backwashing modes repeat. In filtration, pressure increases with time due to the particle retention up to a preset value. In backwashing, the flow is reversed to clean the filter. Different design strategies to reduce energy and water consumption have been proposed, but their practical effects are not yet clear. Here, a global analysis method based on the classification of the time evolution of the pressure curve in filtration mode was developed. Energy and water use efficiency indices were defined and evaluated under different scenarios. More design options can be undertaken to reduce the consumption of energy than of water. The decrease in the pressure drop for clean filter conditions arose as the best option to increase energy efficiency (in a realistic scenario, a reduction of 20% in the pressure drop with tap water resulted in a reduction of 7.6% in the energy consumption per volume of filtered water). Precise backwashing times and flow rates were essential to improve water use efficiency (e.g., doubling the backwashing time led to a 4.5% decrease in water use efficiency)Subvenció PID2023-147561OB-I00 finançada per MICIU/AEI/10.13039/501100011033 i pel FEDER/U
Could indigo carmine enhance sampling quality in the first transurethral resection of bladder cancer?: a randomised controlled clinical trial
No full textBACKGROUND: Bladder cancer is the ninth most common cancer worldwide, and transurethral resection of the bladder tumour (TURBT) is the main technique for pathological diagnosis. In cases of non-muscle-invasive bladder cancer, TURBT also serves as a treatment. Proper execution of this procedure is critical in obtaining high-quality tissue samples that include the detrusor muscle layer, which is essential for determining whether the tumour is muscle-invasive or not, thereby optimising disease management. However, 20–60% of TURBT specimens lack detrusor muscle representation, leading to repeat procedures, and increased recurrence and progression rates. Indigo Carmine is widely used in chromoendoscopy to mark the submucosa during colonic polyp resections, helping to avoid muscle layer resection. This clinical trial aims to study the reverse application and explore if submucosal injection of Indigo Carmine can assist in achieving a more complete TURBT with representation of the muscular layer.
OBJECTIVES: The aim of this study is to determine if submucosal injection of Indigo Carmine during TURBT improves the likelihood of obtaining tissue samples with detrusor muscle representation compared to conventional TURBT. Secondary objectives include assessing whether the use of Indigo Carmine leads to more tailored treatment strategies, whether this reduces recurrence and disease progression rates, and whether it proves to be a safer technique compared to conventional TURBT.
DESIGN: A single-centre, longitudinal, prospective, parallel-group, single-blinded, controlled, and randomised clinical trial conducted at Hospital Universitari Dr. Josep Trueta.
PARTICIPANTS AND METHODS: A total of 68 participants diagnosed with bladder cancer for the first time will be consecutively recruited over a one-year period and randomised into two intervention groups: conventional TURBT or TURBT with submucosal injection of Indigo Carmine. Histological analysis will evaluate detrusor muscle presence and other features, classifying patients into risk groups for appropriate treatment and surveillance. There will be a one-year follow-up to evaluate recurrence, progression, and the need for reintervention