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Particularidades del régimen fiscal aplicable a la compraventa de metales preciosos
No full textTreball Final de Màster Universitari en Gestió Financera i Comptabilitat Avançada (Pla de 2013). Codi: SRL031. Curs 2024-2025El presente trabajo pretende analizar, tanto desde un punto de vista teórico como práctico, las particularidades fiscales aplicables a la compraventa de metales preciosos. Estas particularidades se encuentran especialmente en el Impuesto sobre el Valor Añadido, en el Impuesto sobre Sociedades, en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre Transmisiones Patrimoniales. Se analizarán tanto la legislación como las obligaciones contables y regulatorias derivadas de estos impuestos
Picosecond acoustics for mass characterization of nanoparticles on thin membranes
No full textIn this paper, we demonstrate the potential of laser picosecond acoustics for characterizing the averaged mass of nanoparticles distributed on the surface of submicron-thin membranes. Specifically, we investigate guided-wave (GW) propagation in thin membranes covered with silicon oxide nanospheres. By employing picosecond acoustics, we excite and detect GWs, generating spatiotemporal maps of acoustic behavior that visualize the GW dispersion curves. Such dispersion curves are also calculated using a computer model, which implements a semianalytical Green’s-matrix-based solution to the corresponding boundary-value problem. Based on these data, inverse problems are solved to determine the effective elastic parameters of the membrane and the average mass of particles per unit surface. The method exhibits high sensitivity in detecting masses as small as 200 femtograms per square micron. The wide field of view provided by the picosecond technique enables efficient scanning of millimetric surfaces with the potential to detect mass variations at the hundred-femtogram level over large areas
Tratamiento de la violencia filio parental en el sistema de justicia juvenil: cuestiones relativas a la intervención penal
No full text[ES] La siguiente contribución analiza el tratamiento jurídico y procesal de la violencia filio-parental en el sistema de justicia juvenil español, a partir de los datos recientes de la Fiscalía General del Estado que reflejan un incremento de estos casos. Se expone cómo estas conductas, además de su impacto familiar y social, plantean complejos dilemas legales y éticos, especialmente en relación con la denuncia de los hechos por parte de los progenitores y las medidas adoptadas por los órganos judiciales. El trabajo revisa la aplicación de la Ley Orgánica 5/2000 (LORPM), que regula la responsabilidad penal del menor, y detalla las principales medidas judiciales posibles: internamiento, libertad vigilada, prohibición de comunicación y convivencia con grupo educativo. Se destaca la necesidad de considerar el internamiento como último recurso, así como las dificultades estructurales y territoriales en la ejecución de medidas alternativas, debido a la carencia de recursos adecuados. El trabajo subraya la importancia de explorar la posibilidad de implementar otras vías –como la conciliación o la reparación del daño– en la ejecución de la medida cuando se han alcanzado los objetivos previstos en la sentencia. En definitiva, el texto aboga por un enfoque equilibrado que combine la protección de las víctimas, la reeducación del menor y la eficacia del sistema penal juvenil, desde una perspectiva restaurativa y educativa.[EN] This contribution examines the legal and procedural treatment of child-to-parent violence within the Spanish juvenile justice system, based on recent data from the Office of the Attorney General indicating an increase in such cases. The study highlights how these behaviors, beyond their familial and social impact, generate complex legal and ethical dilemmas –particularly regarding parents’ reluctance to report offenses and the judicial measures subsequently imposed. It reviews the application of the Organic Law 5/2000 (LORPM), which regulates the criminal responsibility of minors, and outlines the main judicial measures available: detention, supervised liberty, prohibition of communication, and coexistence with an educational group. The analysis emphasizes the importance of viewing detention as a last resort and addresses structural and regional challenges in implementing alternative measures due to the lack of adequate resources. Furthermore, it stresses the relevance of exploring restorative approaches –such as conciliation or reparative actions– when the objectives established by the court have been met. Ultimately, the paper advocates for a balanced approach that integrates victim protection, the re-education and reintegration of the minor, and the overall effectiveness of the juvenile justice system, grounded in restorative and educational principles
Análisis de la cultura de seguridad del paciente en un hospital de alta complejidad en Chile
No full textCompendi d'articlesObjetivo. Analizar la cultura de la seguridad del paciente en un hospital de alta complejidad de Chile. Estudio I. Traducción y adaptación cultural cuestionario HSOPS 2.0, análisis de validez y confiabilidad con muestra 259 profesionales enfermería. Versión adaptada con excelente validez de contenido y con análisis factorial se propuso un modelo con 7 dimensiones y 23 preguntas. Estudio II. Estudio transversal, cuantitativo, aplicando HSOPS 2.0 adaptado a Chile. Se recolectaron datos 259 enfermeros y técnicos en enfermería, muestreo por conveniencia. Dimensión mejor evaluada: comunicación y receptividad y la peor: apoyo administrativo a la seguridad del paciente. Estudio III. Caso práctico, derivado de validación HSOPS 2.0 Chile, muestra 12 enfermeras expertas en calidad y seguridad del paciente. Se compararon cinco técnicas: Lawshe, Lawshe-Tristán, Lynn, Polit & Beck y Hernández Nieto. Método de Polit & Beck riguroso y mejor justificado matemáticamente, se recomienda Hernández Nieto para validar múltiples características.Objective: To analyze the patient safety culture in a high-complexity hospital in Chile. Study I: Translation and cultural adaptation of the HSOPS 2.0 questionnaire, including validity and reliability analysis. An adapted version with excellent content validity and favorable factor analysis results was developed. A model with 7 dimensions and 23 questions was proposed. Study II: A cross-sectional, quantitative study applying the HSOPS 2.0 Chile questionnaire. Convenience sampling was used to include 259 nurses and nursing technicians. The highest-rated dimension was communication and receptivity, while the lowest was administrative support for patient safety. Study III: A case study derived from validating the HSOPS 2.0 Chile questionnaire, using a sample of 12 nurses specializing in quality and patient safety. Five techniques were compared. The Polit & Beck method was found to be the most rigorous and mathematically well-justified. The Hernández Nieto method is recommended for validating multiple characteristics.Programa de Doctorat en Ciències de la Infermeri
Vertical Transfers, Political Alignment, and Efficiency in Local Government
No full textThis is the pre-peer reviewed version of the following article: Vertical Transfers, Political Alignment, and Efficiency in Local Government, which has been published in final form at https://doi.org/10.1111/kykl.70023. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.When decentralized governments share the public budget, distributive policies are needed to allocate public goods and services among them. To date, however, both the theoretical and empirical literature has largely examined the effect of political orientation on the quantity of transfers received, without considering how efficiently they are managed. This article aims to fill this gap by linking the literature on political alignment and transfers with work on public sector efficiency. Specifically, we examine how bureaucratic input choices might be related to political orientation and political sign and how political coordination between local and higher levels of government could lead to inefficiencies due to clientelism, corrupt practices, or lack of transparency. Our results suggest that political alignment between local governments and higher level governments may lead to a decrease in public sector efficiency, which is detrimental to distributive policies.This study was financially supported by ASEPUC (I Proyecto de investigación), MCIN/AEI/10.13039/501100011033 (Ministerio de Ciencia e Innovación, PID2020-115450GB-I00), the Generalitat Valenciana under the Excellence Program Prometeo (CIPROM/2022/50), and the Generalitat de Catalunya (2021-SGR-00719)
Physical activity induced functional and structural changes in the Hippocampus and the Reward System
No full textCompendi d'articles, Doctorat internacionalThis thesis explores the effects of physical activity (PA) on the brain of young adults through four empirical studies that examine both structural and functional changes associated with regular and acute exercise. By combining accelerometry, self-reports, cognitive testing, and neuroimaging techniques, the relationship between PA, mood, cognition, and individual variables such as personality and physical fitness is investigated. The results show that regions such as the hippocampus and the anterior cingulate cortex (ACC) are particularly sensitive to activity and sedentary levels, and that this relationship is modulated by individual differences. Furthermore, immediate effects of acute exercise on medial temporal lobe connectivity are observed, along with a reduction in hippocampal volume after only 14 days of inactivity. Taken together, these findings highlight the high brain plasticity in young adults and the relevance of regular PA for neurocognitive health.Programa de Doctorat en Psicologi
La intervención psicopedagógica inclusiva como campo integrador de la convergencia didáctico-terapéutica musical para la mejora de la calidad de vida de personas con DCA
No full textLas secuelas del Daño Cerebral Adquirido afectan a las personas que lo padecen generando déficits persistentes en la motivación y alteraciones en el pensamiento formal por las cuales se producen carencias en el razonamiento lógico-deductivo y abstracto. Por esta causa, en el contexto de la Asociación-Fundación Ateneu, centro de día para las personas con DCA, se detectan problemas que afectan al óptimo desarrollo de los talleres ofertados. Derivado de una Investigación Acción, se implementa un estudio piloto, que muestra que la aplicación de un programa psicopedagógico con la música como recurso, mejora la participación y la interrelación de los tres usuarios participantes en el proyecto. Igualmente, estas conclusiones motivan el objetivo de un estudio empírico: mejorar la calidad de vida de dos personas con DCA, en las dimensiones de bienestar emocional, desarrollo personal e inclusión social. La investigación recurre a un diseño de dos casos únicos de reversión intra-serie de cuatro fases. En él se miden, mediante la aplicación de sub-pruebas de test estandarizados y la observación registrada en notas de campo, variables relacionadas con las diferentes dimensiones de calidad de vida. Para el análisis de los datos de cada una de las variables se utiliza un análisis visual complementado con los datos obtenidos en la observación de campo. Los resultados muestran la mejora de la calidad de vida en las variables relacionadas con las dimensiones de bienestar emocional, desarrollo personal e inclusión social, en los dos casos tratados. De estas mejoras se infiere que, en el campo de la psicopedagogía, una intervención con la educación musical inclusiva como recurso puede llegar a ser una metodología eficaz que, integrando un enfoque terapéutico, pueda desarrollarse fuera de un ámbito clínico.Derived from an Action Research, a pilot study is implemented, it shows that the application of a psycho-pedagogical program with music as a resource improves the participation and social interrelation of three users of a center for people with ABI. These conclusions motivate the objective of an empirical study: to improve the quality of life of two people with ABI, in the dimensions of Emotional Well-being, Personal Development and Social Inclusion through an inclusive psycho-pedagogical program in which didactic and musical therapeutic aspects converge. The research uses a design of two single cases of four-phase intra-series reversal. It measures variables related to the different dimensions of quality of life. The results show the partial improvement of the quality of life in the variables related to the dimensions of the concept in the two cases treated.Programa de Doctorat en Educaci
Ionic accumulation and depletion space-charge zones at metal halide perovskite contacts from device numerical simulations
No full textThe data that support the findings of this study are openly available in Github, at https://github.com/barnesgroupICL/Driftfusion, reference number JCEL2022.The inherent ion migration in metal halide perovskite is known to induce instabilities into the operation of solar cells and radiation detectors based on these compounds. For instance, dark current slow drift with time has been identified among the major drawbacks for X- and γ-ray detectors to satisfy industrial requirements. Conversion efficiency in photovoltaic devices usually exhibits significant reduction upon continuous illumination. In both cases, the formation of ion-related space-charge zones at the vicinity of the electrode interfaces (electrode polarization upon biasing) is believed to play a major role in the degradation of the device functioning. By using 1D numerical simulation tools, two dissimilar charged structures are identified after voltage application in the steady state: a narrow and huge ion accumulation near one electrode compensated by a spatially extended depletion zone at the opposite one. Ion accumulation zone width correlates with the ionic Debye length for ion concentration below a certain limit. In addition, more extended ion depletion zones follow the dependencies usually encountered in semiconductor contacts inversely proportional to the square root of ion concentration and proportional to the square root of voltage. Deviations from classical models are also discussed in relation to the theoretical assumptions.G.G.B. acknowledges the financial support from Generalitat Valenciana under Pla Complementari “Programa de Materials Avançats,” 2022 (Grant No. MFA/2022/030). O.A. acknowledges funding from Departament de Recerca i Universitats, Departament d’Acció Climàtica, Alimentació i Agenda Rural i el Fons Climàtic de la Generalitat de Catalunya for the project Conversion of Energy in Sustainable Chemicals (CESC, Grant No. 2023 CLIMA 00067)
Gitanos en Castellón de la Plana: Avecindamiento forzoso, control y desigualdad (1739-1978)
No full textEl presente trabajo realiza un recorrido por la historia del Pueblo Gitano desde lo general -España- hasta lo particular -Castellón de la Plana-. La historia de los gitanos en Castellón ha transcurrido de manera paralela al resto del territorio: el peregrinaje, asentamiento, control y persecución, fueron consustanciales a la región. La tesis indaga en las causas del persistente rechazo y discriminación, amparados desde el punto de vista legal, pero con un trasfondo socioeconómico, que han alimentado los estereotipos e imagen negativa de la etnia gitana: nómada, trapacero, vago, embaucador, etc. que aún persiste. La historia de los gitanos en España se puede resumir afirmando que fueron aceptados como peregrinos, rechazados como vecinos y discriminados como españoles. Las campañas emprendidas en el siglo XXI por el Secretariado Gitano han puesto el énfasis en el conocimiento de su cultura. Nuevos tiempos y nuevas miradas a las que esperemos contribuir con nuestro estudio.This work takes a journey through the history of the Gypsy People from the general aspects –Spain– to the particular –Castellón de la plana–. The history of the gypsies in Castellón has happened parallel to the rest of the territory: pilgrimage, settlement, control and chase were consubstantial to the region. This thesis investigates the causes of persistent repulse and discrimination, protected from a legal point of view but with a social and economic background that has fed stereotypes and negative image of gypsy ethnic group: wandering, cheaters, lazy… which still remain today. The Gypsies history in Spain can be summed up saying that they were accepted as pilgrims, rejected as neighbours and discriminated like a Spaniards. The campaigns started in the 21st century by Gypsy Organisation has emphasized understanding their culture. These are new times and new perspectives, to which we hope to contribute through our study.Programa de Doctorat en Història i Estudis Contemporani
Gender-inclusive language in translation: empirical insights from a survey of professional translators in Spain
No full textGender-inclusive language remains a topic of ongoing public debate involving institutions, the general public, and professionals – among whom translators play a key role as social actors who must navigate conflicting expectations and make complex decisions. This is especially evident for translators working with languages such as Spanish, where grammatical gender, along with number, is one of the two core inflectional categories that systematically affect nouns, determiners, and adjectives. This paper analyzes the perceptions regarding the use of gender-inclusive language on the part of professional translators in Spain, through a qualitative study of the views of a sample (n = 154) of professionals across various specialities. While most participants express support for gender-inclusive language, there are also negative opinions and neutral stances. The study highlights the complexities of navigating between personal convictions, professional constraints, and client expectations. It reveals the coexistence of competing ideologies – one informed by gender awareness and the other by prescriptive linguistic norms – and how these tensions shape translators’ decision-making. Additionally, the findings underline the influence of factors such as the source text, client preferences, and the perceived role of translation as a professional service. This research aims to shed light on the evolving role of gender-inclusive language in translation