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La normativa fiscal de la Comunidad Autónoma de Galicia sobre tributos cedidos por el Estado a la luz del Derecho de la Unión Europea
La pertenencia de España a la UE genera que Galicia deba
respetar el ordenamiento jurídico europeo. Es por ello que por
medio de la presente tesis se procede a analizar el grado de
cumplimiento de estas disposiciones en los instrumentos
normativos que la potestad gallega ha dictado en relación con
los tributos que le han sido cedidos por el Estado.
Con este fin, tras la exposición de diversas cuestiones de suma
relevancia en la materia, se lleva a cabo un análisis
exhaustivo de la regulación autonómica de cada una de las
figuras cedidas, tanto directas como indirectas, del que se
deducirá un elevado grado de transgresión que se anima a
corregir mediante la proposición de diferentes soluciones
legislativas, en aras a la tutela de la seguridad jurídica de los
obligados tributarios, constitucionalmente reconocida
Informe de necesidades sociais de Cabo Verde Desafíos no marco da Axenda 2030 e do V Plan Director da Cooperación Galega (2023-2026)
No presente informe, o que nos move é afondar nas esixencias sociais de Cabo Verde ás que convén prestar atención na consecución dos Obxectivos de Desenvolvemento Sostible (ODS) da Axenda 2030 das Nacións Unidas, e cunha liña clara de converxencia coas prioridades transversais do V Plan Director de Cooperación Galega (2023-2026) da Xunta de Galicia.
É evidente que unha reacción firme diante de necesidades inescusables mediante metodoloxías, estratexias e actuacións impulsadas dende a Academia, suporá o fortalecemento das alianzas entre institucións educativas e a propia sociedade civil, que deben camiñar sempre xuntas, dende sinais de reciprocidade, no logro dunha mellora xenuína das condicións de vida de persoas e comunidades. Non esquezamos o labor imprescindible de responsabilidade social que as universidades deben asumir coa súa contorna.
En concreto, este traballo derívase da primeira fase de execución do Proxecto de cooperación galega para o desenvolvemento titulado “COOPAPS. Aprendizaxe-Servizo e Cooperación para o Desenvolvemento. Formando para a Cidadanía Global”, que se desenvolve entre setembro de 2023 e novembro de 2024. O obxectivo xeral desta iniciativa é mellorar o benestar social e a convivencia da comunidade local a través de proxectos educativos que xeren sinerxías entre Universidade e Comunidade a partir da metodoloxía de aprendizaxe-servizo (ApS).Proxecto de cooperación ao desenvolvemento. Aprendizaxe-Servizo e cooperación para o desenvolvemento. Formando para a cidadanía global (PR815A 2023–5). Financiado ao abeiro das subvencións da Xunta de Galicia para a realización de proxectos de investigación e para a creación de grupos de investigación en materia de cooperación para o desenvolvemento, no marco da Axenda 2030 (ORDE do 14 de xuño de 2023, DOG Nº 119 do 23 de xuño de 2023
Process-to-Text: A Framework for the Automatic Generation of Natural Language Descriptions of Processes
Effectively presenting and comprehending processes is a
challenging task. This thesis introduces different solutions for
communicating process knowledge via natural language. We
propose a taxonomy of relevant process descriptions based on a
fuzzy protoform model, validated by medical experts. We
introduce the Process-to-Text framework, building on the Data-
To-Text architecture, leverages process mining techniques in an
ontology-driven system using fuzzy logic, for the generation of
accurate and contextually-aware process descriptions.
Additionally, we introduce C-4PM, a conversational agent for
declarative process mining, enhancing interaction and
knowledge inference through natural language. This work
signifies a stride towards making process mining accessible and
understandable for a broader audience
Actions for gender equality in scientific-technical areas in Spanish universities
A investigación que se presenta no artigo gañou o Terceiro Premio de Introducción da Perspectiva de xénero na Investigación da USC no ano 2024.Dispoñible na web de RUIGEU: https://www.uv.es/ruigeu/es/novedades/acciones-igualdad-areas-cientifico-tecnicas-universidades-espanolas-1286046220613/Novetat.html?id=1286390523381En este artículo se analizan las acciones llevadas a cabo en las universidades españolas para alcanzar la igualdad de género en las disciplinas científico-técnicas, donde las mujeres siguen estando infrarrepresentadas y existe una baja transversalización de la perspectiva de género que puede afectar a la investigación y a la innovación. Para realizar un diagnóstico de la situación se elaboró una encuesta dirigida a las unidades de igualdad que forman parte de la Red de Unidades de Igualdad de Género para la Excelencia Universitaria (RUIGEU). La encuesta estaba formada por trece preguntas relativas a las acciones para favorecer el acceso y permanencia de las mujeres en las áreas PECS (Physics, Engineering, Computer, Science), el reconocimiento de trabajos de estudiantes realizados con perspectiva de género, la valoración de la docencia e investigación con perspectiva de género, la visibilización y reconocimiento de investigadoras y las acciones para la igualdad efectiva. Esta encuesta era anónima y fue respondida por veintiocho unidades. De las respuestas obtenidas podemos extraer una baja implicación de las universidades para impulsar la igualdad en este ámbito. Además, el análisis de arquetipos nos muestra que sólo cinco de las universidades que participaron en este estudio están comprometidas con la igualdad en el ámbito científico-técnico y llevan a cabo acciones para conseguirlo. Estos resultados ponen de manifiesto, por un lado, que es posible implementar acciones para la igualdad en este ámbito y, por otro lado, que necesitamos de la colaboración de otras instituciones (Ministerio de Universidades, Agencia Nacional para la Evaluación de la Acreditación (ANECA) y Conferencia de Rectores de la Universidad Española (Crue)) para impulsar la igualdad en todas las universidades.This article analyses the actions carried out in Spanish universities to achieve gender equality in scientific-technical disciplines, where women are still under-represented and there is a low level of gender mainstreaming that can affect research and innovation. In order to diagnose the situation, a survey was carried out aimed at the equality units that form part of the Network of Gender Equality Units for University Excellence (RUIGEU). The survey consisted of thirteen questions relating to: actions to favour the access and permanence of women in the PECS areas (Physics, Engineering, Computer, Science), the recognition of student work carried out with a gender perspective, the valuation of teaching and research with a gender perspective, the visibility and recognition of female researchers and actions for effective equality. This survey was anonymous and was answered by 28 units. From the answers obtained, we can extract a low level of involvement of the universities in promoting equality in this area. Furthermore, the analysis of archetypes shows that only five of the universities that participated in this study are committed to equality in the scientific-technical field and carry out actions to achieve it. These results show, on the one hand, that it is possible to implement actions to promote equality in the scientific and technical field. On the other hand, the collaboration of other institutions (Ministry of Universities, National Agency for the Evaluation of Accreditation (ANECA) and Conference of Rectors of the Spanish University (Crue)) is necessary to promote equality in all universities.Ayuda 46151 de la Unitat de Formació i Innovació Educativa de la Universitat Jaume I.S
Using olive and apple pomaces for fattening pig diets: Environmental impacts under an attributional and consequential perspective
The livestock sector plays an essential role in anthropogenic greenhouse gas emissions, where fodder crop production has been largely identified as the main contributor to their environmental impact. This research evaluates the attributional environmental impacts of introducing food industry subproducts such as apple and olive pomaces to reduce the proportion of maize grain in the formulation of diets for fattening pigs, according to four alternatives, including the current diet with 69% maize. For this, the life cycle assessment (LCA) methodology has been used to determine the hotspots associated to these changes, considering a cradle-to-gate approach and two functional units: 1 kg of feed diet (FU1) and 1 kg of weight gain (FU2). Furthermore, the potential environmental consequences of using these subproducts for pig diet have also been considered with a consequential LCA methodology. The results show that the best diet was the one containing about 33% maize and 43% subproducts for all categories analysed. In addition, the allocation method used to assign subproduct loads, including mass, economic, and zero-burdens allocation, is crucial to validate the assumptions and recommendations for this strategy. The consequential LCA results suggest that this strategy could involve both positive and negative impacts (considered as environmental credits), depending on the substitutes for the avoided maize stover and the potential displaced bioproducts that could be obtained from these subproducts, mainly for bioenergy productionThis research is supported by the project Transition to sustainable agri- food sector bundling life cycle assessment and ecosystem services approaches (ALISE) (TED2021–130309B-I00) funded by MCIN/AEI /10.13039/501100011033 and by the European Union NextGenerationEU/ PRTR. Rebolledo-Leiva R., Moreira, M.T., González-García, S. belong to the Galician Competitive Research Group (GRC ED431C-2021/37) and to the Cross-disciplinary Research in Environmental Technologies - CRETUS (Research Centre, ED431E 2018/01). Hernández D. acknowledges funding from FONDECYT, Chile (project Nº 11200398)S
Life-cycle assessment, carbon-footprint and techno-economic analysis
Anaerobic treatment of domestic wastewater has been recognized as a feasible technology to reduce energy demand from the valorization of streams with high-organic load. However, there are many factors that influence the environmental and economic profiles of the process, such as the effluent pollutant load, operating temperature and methane emissions in the treated effluent and in the air. Therefore, all these parameters must be optimized taking into account not only the technical performance (i.e. biogas production), but also environmental and economic implications. This chapter presents a dual approach to highlight the characteristics of anaerobic treatment of domestic wastewater with life-cycle assessment and techno-economic analysis and how to approach these methodologies in diverse case studies
Semantic fields and Castilianization in Galician: A comparative study with the Loanword Typology project
This study examines the correspondence between the borrowability indices from the Loanwoard Typology (LWT) project and Castilianization indices from the Atlas Lingüístico Galego (ALGa) across seven semantic fields. To this end, we identified all Castilianisms in the ALGa and conducted a quantitative analysis to compare these indices. Results obtained indicate a mismatch between the rankings of the LWT project and the ALGa. For example, the field ‘The body’ has the highest level of Castilianization according to the ALGa but the lowest borrowed score in the LWT project. Moreover, Castilianization levels in the ALGa show greater dispersion than borrowability levels from the LWT project. In fact, in each semantic field, many concepts (52.2%) have low levels of Castilianization, between 0% and 10%, and only a few concepts have high levels. A more detailed analysis of three semantic fields (‘The body’, ‘Agriculture and vegetation’, and ‘The physical world’) suggests that explanations based solely on semantic criteria (such as the existence of an unalterable central lexicon) are insufficient; other factors such as prestige, urbanization, cultural modernity, frequency of word usage, and perhaps other intralinguistic factors should be taken into account.This research was funded by the Ministerio de Cultura (Government of Spain).S
Evaluation of fluid bed technology for the preparation of solid dispersions intended for immediate drug release systems
In the present thesis, it is demonstrated the potential of fluid
bed top-spray technology as an alternative to spray drying for
the production of amorphous solid dispersions (ASDs) intended
for immediate drug release systems, i.e. tablets.
Comparative analysis of ASDs physical properties, stability, and
dissolution profiles obtained via both technologies were
conducted. The effect of formulation variables, using fluid bed,
was evaluated guided by a Quality by Design (QbD)
approach. Finally, three ASD-based prototypes produced using
fluid bed top-spray and different polymeric carriers
(HPMCAS-MG and HPMCP HP-55) were developed followed by
an in vivo pilot bioavailability study comparing their
pharmacokinetic behaviour with a marketed spray dried
formulation
Nuevas Terapias Antibacterianas basadas en la inhibición de las beta-Lactamasas y del Enzima Siquimato Quinasa
La resistencia bacteriana a múltiples fármacos es un problema
de salud global. Este fenómeno ha acentuado la aparición
de cepas bacterianas cada vez más resistentes, capaces de
evadir la mayoría de los antibióticos disponibles. Es crucial
desarrollar nuevas terapias para tratar infecciones bacterianas
difíciles y potencialmente mortales. Esta tesis doctoral se
enfoca en: (i) crear nuevos antibióticos adyuvantes que
restauren la efectividad de los antibióticos en uso clínico,
reduciendo el impacto de uno de los mecanismos de resistencia
bacteriana más extendidos, la hidrólisis enzimática del
anillo β-lactámico catalizada por las β-lactamasas; y (ii)
desarrollar antibióticos con un mecanismo de acción innovador,
mediante el desarrollo de inhibidores del quinto enzima de la
ruta del ácido siquímico, la siquimato quinasa
Inappropriate use of technology by students of Compulsory Education: between the belief and the reality
El uso responsable y crítico de las tecnologías digitales es un referente para el desarrollo de la
Competencia Digital en las etapas de Educación Primaria y Secundaria. Para su impulso es fundamental el
papel que centros educativos y profesorado desarrollan. El presente trabajo tiene como objetivo conocer el
uso inadecuado que el alumnado de diferentes niveles escolares hace de la tecnología y la percepción de
riesgo sobre estos comportamientos. Se lleva a cabo un estudio descriptivo-comparativo y con un muestreo
intencional en el que participan 443 estudiantes de 5º y 6º de Primaria y de los cuatro cursos de Educación
Secundaria Obligatoria, pertenecientes a un centro educativo que cuenta con un plan formativo específico
para sensibilizar al alumnado sobre el uso responsable de las tecnologías. Los resultados muestran una
ausencia de influencia del proceso formativo del centro, con usos inadecuados que se incrementan
progresivamente a lo largo de los cursos escolares, a la vez que se reduce la percepción de riesgo de las
conductas inadecuadas. Además, se evidencia un incumplimiento masivo de las edades mínimas para el
uso de aplicaciones y redes sociales. Las conclusiones inciden en la importancia de tomar medidas ante la
alta prevalencia de las conductas de riesgo en el alumnado y, especialmente, en la necesidad de revisar el
diseño de las propuestas formativas ante su ineficacia en la realidad actualThe responsible and critical use of digital technologies is essential to the development of Digital
Competence in the Primary and Secondary Education stages. To do so, the role of schools and teachers is
fundamental. The aim of this work is to know the inappropriate use that students -from different grade levelsmake
of technology, and to investigate the risk perception of their behaviors. A descriptive-comparative
study with an intentional sampling in which 443 students participate - from fifth and sixth grade of primary
education and from all grades of secondary education in the Spanish Educational System- is carried out.
These students attend a school with a specific training plan to raise awareness about the responsible use
of technology. The results show the lack of influence of the school’s training proposal: inappropriate uses
increase progressively throughout the school grades, while the perception of risk of inappropriate behaviors
is reduced. In addition to that, non-compliance with the age required for the use of applications and social
networks is common among these students. The conclusions highlight the importance of taking measures
against the high number of risk behaviors and the need to review the design of the training proposals, because
these show little effectiveness at presentS