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Rethinking the objectification of women: the Spanish version of the Objectification and Enjoyment of Sexualization Scale (OESS)
The sexualization of culture has been associated with objectifying women’s bodies and enhancing their self-objectification, with negative consequences for their welfare. By contrast, it has also been argued that women can enjoy and be empowered by sexualization. As such, both the negative and positive “faces” of sexualization might constitute two sides of the same coin. This research aims to validate the Spanish version of the Objectification and Enjoyment of Sexualization Scale (OESS), which, for the first time, allows both variables to be measured together. We examined the reliability and validity of the OESS scores with a sample of women from Spain. Exploratory factor analysis (EFA) (N1 = 1.050) and confirmatory factor analysis (CFA) (N2 = 1.050) identified two meaningful and internally consistent subscales: Enjoyment of Sexualization and Objectification. Correlations with related scales confirm convergent validity. The implications of studying the sexualization of culture in women are analyzed.Agencia Estatal de Investigación | Ref. PID2019-109613RB-I00Xunta de Galicia | Ref. ED431B2023/2
La polémique base juridique de la directive anti-évasion fiscale. Une analyse à la lumière des régles del "linking rules"
La directiva antielusión fiscal (ATAD) supone un cambio radical respecto de las directivas armonizadoras adoptadas, hasta el momento, en materia de imposición directa. Mientras aquellas perseguían eliminar obstáculos al ejercicio de las libertades fundamentales por parte de los contribuyentes, la ATAD persigue la prevención del abuso, un objetivo concebido, hasta ahora, como estatal. Sin embargo, un objetivo
no adquiere estatus europeo solo porque figure como tal en una directiva. En el ámbito de la imposición directa, las directivas únicamente pueden adoptarse para «la aproximación de las disposiciones legales […] de los Estados miembros que incidan directamente en el establecimiento o funcionamiento del mercado interior», como reza el art. 115 TFUE, única base jurídica para la aprobación de directivas en dicho ámbito. La directiva, en lugar de aproximar legislaciones estatales, incorpora cláusulas antiabuso para luchar contra las prácticas de planificación fiscal agresiva, presentando varias de sus cláusulas un contenido similar al de las cláusulas estatales que el TJUE había tenido que tolerar debido a la ausencia esencial de armonización en materia de impuestos directos, resultando el contenido de otras incompatible con la jurisprudencia del Tribunal, en tanto en cuanto se aplican a transacciones genuinas, haciendo prevalecer de forma absoluta la necesidad de prevenir el abuso por encima de las libertades fundamentales. Este trabajo expone las razones por las que el art. 115 TFUE no puede constituir la base de una directiva que persigue exclusivamente luchar contra la planificación fiscal agresiva, en la manera en que lo hace la ATAD.The Anti-Tax Avoidance Directive (ATAD) marks a radical departure from harmonizing directives so far adopted in the field of direct taxation. While the latter aimed at abolishing tax obstacles jeopardizing the exercise of fundamental freedoms, the ATAD aims at preventing tax avoidance, a goal so far conceived as an objective to be achieved at the level of Member States. However, an objective does not acquire
EU status only because it appears as such in a directive. In the field of direct taxation, directives can only be adopted for “the approximation of […] laws […] of the Member States, as directly affect the functioning of the internal market”, as established in art. 115 TFEU, the sole possible legal basis for adopting a directive in that field. The ATAD, instead of approximating domestic legislations, lays down anti-tax avoidance rules, having some of them a similar content to those of domestic anti-tax avoidance
rules that the ECJ has had to tolerate due to the lack of essential harmonization of direct taxation, while having, some others, a content which is incompatible with the ECJ’s jurisprudence in the field, as they apply to genuine transactions, thereby giving absolute priority to the need to prevent tax avoidance over the fundamental freedoms. This article explains the reasons why art. 115 TFEU is not the proper legal
basis to adopt a directive aimed, exclusively, at fighting against aggressive tax planning, at least, in the manner in which this goal is pursued by the ATAD.La Directive anti-évasion fiscale (ATAD) implique un tournant décisif dans le cadre des directives d’harmonisation dans le domaine de la fiscalité directe. Tandis que celles-ci visaient à supprimer les entraves à l’exercice des libertés fondamentales par les contribuables, l’ATAD poursuit la prévention de l’évasion fiscale, un objectif conçu, jusqu’à présent, au niveau des États. Cependant, un objectif n’acquiert pas de nature européenne seulement par le fait qu’il apparaît comme tel dans le texte d’une directive. Dans le domaine qui nous occupe, les directives ne peuvent être adoptées que pour “le rapprochement des dispositions législatives […] des États membres qui ont une incidence directe sur l’établissement ou le fonctionnement du marché intérieur”, tel qu’énoncé dans l’art. 115 TFUE, la seule base juridique pour l’adoption des directives dans le domaine précité. La Directive, au lieu de rapprocher les législations nationales incorpore des clauses anti-abus pour lutter contre les pratiques d’évasion fiscale, certaines d’entre elles avec un contenu similaire à celui des clauses nationales que la CJUE avait dû tolérer dû au manque d’harmonisation essentielle de l’imposition directe, et en étant incompatible, le contenu de certains autres, avec la jurisprudence de la Cour, compte tenu qu’elles s’appliquent aux véritables transactions, en faisant prévaloir d’une façon absolue, la prévention des abus sur les libertés fondamentales. Le présent travail explique les raisons pour lesquelles l’art. 115 TFUE ne peut pas constituer la base d’une directive visant exclusivement à lutter contre les pratiques d’évasion fiscale de la façon dont le fait l’ATAD
Response to Comment on “Global distribution of earthworm diversity”
James
et al
. claim that there are areas of concern in our work. We believe that they have misunderstood the methods behind our paper and that differences in scale have been overlooked. Once those misunderstandings have been resolved, their remaining criticisms are either not sustained or agree with our statements. To advance the field, we recommend additional sampling using comparable methodologies in underrepresented areas
Nickel catalyzed carbonylation/carboxylation sequence via double CO2 incorporation
A carbonylation–carboxylation synthetic sequence, via double CO2 fixation, is described. The productive merger of a Ni-catalyzed cross-electrophile coupling manifold, with the use of AlCl3, triggered a cascade reaction with the formation of three consecutive C–C bonds in a single operation. This strategy traces an unprecedented synthetic route to ketones under Lewis acid assisted carbon dioxide valorization. Computational insights revealed a unique double function of AlCl3, and labeling (13CO2) experiments validate the genuine incorporation of CO2 in both functional groups
A complete traceability system for a wine supply chain using radio-frequency identification and wireless sensor networks [Wireless Corner]
Radio-frequency identification (RFID) technology provides an effective tool for managing traceability along food supply chains. This is because it allows automatic digital registration of data, and therefore reduces errors and enables the availability of information on demand. A complete traceability system can be developed in the wine production sector by joining this technology with the use of wireless sensor networks for monitoring at the vineyards. A proposal of such a merged solution for a winery in Spain has been designed, deployed in an actual environment, and evaluated. It was shown that the system could provide a competitive advantage to the company by improving visibility of the processes performed and the associated control over product quality. Much emphasis has been placed on minimizing the impact of the new system in the current activities.European Commission (CIP-Pilot Actions) | Ref. 25044
The influence of shot peening media on surface properties and fatigue behaviour of aluminium Alloy 6082 T6
Shot peening is generally used to improve the fatigue performance of mechanical components. However, identifying the geometrical and mechanical characteristics of the shots that improve fatigue strength is still a challenging task, as there are many variables involved in the shot peening process. The present work addresses the effect of different shot media on the fatigue behaviour of an aluminium alloy 6082 T6. Four different shot types were used: silica microspheres, alumina shots, aluminium cut wire and zinc cut wire. Axial fatigue tests were carried out to obtain the Wöhler curves corresponding to each shot peening treatment. The surface properties of the shot-peened specimens, such as grain size, hardness, residual stress and roughness were measured to determine their effect on the fatigue results. The fatigue results revealed that silica and zinc shots increased significantly the fatigue life of the alloy, whereas alumina and aluminium shots reduced its fatigue strength. Almen intensities have shown to correlate well with grain refinement and strain hardening. However, better fatigue results were obtained with the shots that generated higher surface compressive residual stresses. It is believed that small and smooth shots are preferable to sharp and irregular ones, regardless of the Almen intensity or surface hardness attained with the latter.Xunta de Galicia | Ref. ED431C 2023/25Xunta de Galicia | Ref. ED431C 2019/23Ministerio de Universidade
Single-step synthesis of Cs 3 Bi 2 I 9 nanocrystals for scalable direct X-ray detectors
Lead-free perovskite-inspired materials have emerged as promising candidates for direct X-ray detection. However, in the early exploration of emerging materials, the focus was on large single crystals. Herein, we report a facile, scalable, single-step synthesis of high-quality Cs3Bi2I9 nanocrystals (NCs) directly from their precursor powders through an ultrasonication approach. The large-scale synthesis of the NCs allowed for the production of 0.78 cm2 pellets used in the fabrication of X-ray detection devices, which exhibit a high bulk resistivity of 1 × 1011 Ω cm and a low dark current density of 3.3 nA cm–2 under an applied bias of 50 V (357 V cm–1 electric field). These devices achieve a limit detection of 108 nGyair s–1, an order of magnitude improvement over the a-Se used in commercial medical imaging, along with stable current under continuous X-ray exposure with a peak energy of 35 keVp. Finally, we demonstrate the scale-up of these detectors by producing thick films 9 cm2 in area, achieving a performance comparable to that of the detectors based on pellets.Engineering and Physical Sciences Research Council | Ref. EP/Y032942/1Royal Academy of Engineering | Ref. RCSRF/2324-18-68Fonds Wetenschappelijk Onderzoek | Ref. 12AAO25NXunta de Galicia | Ref. ED431F2021/05Division of Electrical, Communications and Cyber Systems | Ref. ECCS-2313755Agencia Estatal de Investigación | Ref. PID2023-147567NB-I00Agencia Estatal de Investigación | Ref. TED2021-131628A-I00Agencia Estatal de Investigación | Ref. RYC2018-026103-
A foundation for comparative genomics and evolutionary studies in Nucella lapillus based on complete mitogenome assembly
The Atlantic dog whelk, Nucella lapillus, is a marine snail that exhibits divergent evolution in response to habitat adaptation, resulting in distinct populations at the phenotypic, genotypic, and karyotypic levels. In this study, we utilized short- and long-read NGS data to perform a de novo assembly of the entire mitochondrial genome of N. lapillus and developed a multiplex PCR protocol to sequence most of its length using ONT sequencing. Our analysis revealed a typical circular configuration of 16,474 bp in length with 13 protein-coding genes, 22 different tRNA genes, 2 of them showing two copies, 2 rRNA genes, and a control region. Long-read sequencing enabled us to identify a 1826 bp perfect inverted repeat within the control region. Comparative analysis of the mitogenomes of related species in the Muricidae family revealed a conserved gene configuration for N. lapillus. We found a low genetic diversity, as well as a moderate genetic differentiation among the studied populations. Interestingly, there was no observed differentiation between the two chromosomal races, suggesting either introgression and permanent incorporation of the mitochondrial DNA haplotype from one of the chromosomal races into the other or a slower evolutionary rate of the mtDNAs with respect to that of the karyotypes. Our study serves as a foundation for comparative genomics and evolutionary investigations in this species.Agencia Estatal de Investigación | Ref. PID2021-124930NB-I00Xunta de Galicia | Ref. ED431C 2020-05Xunta de Galicia | Ref. ED481D-2022-001Fondo Europeo de Desarrollo RegionalEuropean Commission ASSEMBLE PLUS (5th 363 call)Universidade de Santiago de Compostela/CRUE-CSI