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Empresa agraria y registros de derecho privado
No full textLa agricultura es una actividad económica que con el paso de los años se ha ido orientando cada
vez más hacia el mercado. Ha sido decisivo, en este sentido, el paso de la agricultura de subsistencia
al comercio de los productos agrícolas y ganaderos, junto con el fenómeno de la industrialización, que
ha potenciado la capacidad de aprovechamiento y difusión de las producciones agrarias. El agricultor
ha pasado de ser un propietario, arrendatario o aparcero, que explota fincas rústicas propias o ajenas,
a convertirse en un empresario que mira al mercado, preocupado fundamentalmente por dar salida a
sus producciones al mejor precio. La actividad agraria, desarrollada profesionalmente por el agricultor,
ha llevado inevitablemente a la empresa agraria, como conjunto de elementos humanos y materiales
organizados y ordenados al mercado, produciendo y, en su caso, transformando, productos de origen
animal y vegetal destinados fundamentalmente a la alimentación humana
Could you teach new tricks to old dogs? An analysis of online communication of political leaders in Spanish regional elections
No full textTwo regional elections were held in 2022, marking the start of a new electoral phase in Spain. The first election was held in February in Castilla y León, where the right-wing VOX party formed a coalition government with the right-wing Partido Popular for the first time. At the same time, the far-left party Podemos saw its parliamentary representation significantly reduced. Subsequently, in June, Andalusia held its elections, in which VOX increased its representation by two seats, marking the beginning of its rise at the national electoral level. Conversely, the extreme left, split between two parties, saw its representation decline, losing 10 seats. This study attempts to juxtapose the electoral strategies employed by the leaders of the different political parties, with a particular focus on the communication strategies of leaders and parties on X (formerly Twitter) throughout the campaign period. It is expected that discrepancies will emerge not only between political entities, but also between regions. To investigate this hypothesis, we conducted a content analysis of X accounts, selecting those associated with regional presidential candidates within each region. We distinguish between those considered ‘traditional’ political parties and those considered ‘new’, including in these two categories the main contending political parties in each region. Thanks to the analysis, the proposed objective is achieved, demonstrating the existing differences between the two types of political parties and how their leaders use the social platform X. The results show that all the elements considered in the study are present, although not uniformly across both regions analyzed. This suggests a progressive alignment between new and traditional parties, reflecting a convergence in their strategies for conducting electoral campaigns
Elementary school students’ interests and attitudes towards biology and physics
No full textDespite improvements in female science enrolment, the gender gap remains in some disciplines. This study examines whether elementary school students (N = 1012, third to sixth graders) display gender-stereotypical interest in learning biology and physics content and how this affects their attitudes towards school science. K-means cluster analysis revealed four interest profiles that resemble career enrolment patterns, with slightly more girls in profiles of high interest in biology over physics (biology interest) and low interest in both disciplines (disinterested), and more boys in high interest in physics over biology (physics interest) and high interest in both disciplines (interested). Students in the interested profile had more positive attitudes towards school science than those in the other profiles. These findings suggest gender segregation in science may be shaped before students make career decisions, calling for attitude-based, gender-inclusive educational interventions from elementary grades.his study was supported by the MINECO - PID2020-117348RB-I00 grant, awarded by the Spanish Ministry of Science and Innovation; Ministerio de Economía, Industria y Competitividad, Gobierno de España
Desafíos de las nuevas autoliquidaciones rectificativas: el derecho al error y a discrepar a debate
No full textLa reforma del modelo de rectificación de autoliquidaciones tributarias,
introducida por la Ley 13/2023, de 24 de mayo, y el Real Decreto 117/2024, de
30 de enero, afectará a los impuestos más relevantes gestionados por la
Agencia Estatal de la Administración Tributaria. El objetivo es agilizar,
simplificar, modernizar y mejorar la eficiencia en la gestión de estos tributos. La
principal novedad es la introducción de la autoliquidación rectificativa, que
permite corregir cualquier tipo de error, independientemente de la finalidad de
la corrección. Esta reforma ha generado preocupación entre expertos y
contribuyentes, quienes temen que la automatización y rapidez en las
devoluciones puedan conllevar la pérdida de derechos y garantías para los
obligados tributarios respecto a la situación actual y el riesgo de ser
sancionados.
Otro objetivo de la introducción de la autoliquidación rectificativa es la
reducción de la conflictividad tributaria. La autoliquidación rectificativa pasará a
ser la única vía para plantear discrepancias con la Administración tributaria sin
necesidad de que esta compruebe la procedencia de la corrección. Por lo tanto,
ya no será posible instar la rectificación de la autoliquidación ni utilizar este
camino como mecanismo para discutir el criterio administrativo o para obtener
un acto impugnable. Estas novedades han abierto dos debates en la doctrina
científica. El primero es la posibilidad de introducir en nuestra legislación el
"derecho al error" para regularizar errores sin sanciones, y el segundo es el
“derecho a discrepar” de la interpretación de la Administración tributaria sin
asumir el riesgo de ser sancionado.The reform of the self-assessment rectification model, introduced by Law
13/2023 of May 24, and Royal Decree 117/2024 of January 30, will affect the
most relevant taxes managed by the State Agency of Tax Administration. The
objective is to streamline, simplify, modernize, and improve the efficiency of the
management of these taxes. The main novelty is the introduction of the
corrective self-assessment, which allows for the correction of any type of error
regardless of the purpose of the correction. This reform has generated concern
among experts and taxpayers, who fear that automation and speed in refunds
could lead to the loss of rights and guarantees for taxpayers compared to the
current situation and the risk of being sanctioned.
Another objective of the introduction of the corrective self-assessment is the
reduction of tax disputes. The corrective self-assessment will become the only
way to raise discrepancies with the tax administration without the need for the
administration to verify the validity of the correction. Therefore, it will no longer
be possible to request the rectification of the self-assessment and,
consequently, to use this route as a mechanism to challenge the administrative
criterion or to obtain an appealable act. These novelties have opened two
debates in scientific doctrine. The first is the possibility of introducing the "right
to error" in our legislation to regularize errors without sanctions, and the second
is the "right to disagree" with the interpretation of the tax administration without
assuming the risk of being sanctioned
The time between Palaeolithic hearths
No full textResolving the timescale of human activity in the Palaeolithic Age is one of the most challenging problems in prehistoric archaeology. The duration and frequency of hunter-gatherer camps reflect key aspects of social life and human–environment interactions. However, the time dimension of Palaeolithic contexts is generally inaccurately reconstructed because of the limitations of dating techniques1, the impact of disturbing agents on sedimentary deposits2 and the palimpsest effect3,4. Here we report high-resolution time differences between six Middle Palaeolithic hearths from El Salt Unit x (Spain) obtained through archaeomagnetic and archaeostratigraphic analyses. The set of hearths covers at least around 200–240 years with 99% probability, having decade- and century-long intervals between the different hearths. Our results provide a quantitative estimate of the time framework for the human occupation events included in the studied sequence. This is a step forward in Palaeolithic archaeology, a discipline in which human behaviour is usually approached from a temporal scale typical of geological processes, whereas significant change may happen at the smaller scales of human generations. Here we reach a timescale close to a human lifespan.We thank J. A. Espinosa for his help during the first sampling season in 2014 and everyone who participated in the excavation seasons. Thanks also to A. Dinckal for his advice. A.H.-L. thanks the Junta de Castilla y León and the European Regional Development Fund (postdoctoral contract project BU037P23), the Spanish Ministry of University and European Union-NextGenerationEU (Margarita Salas grants 2022–2024) and Junta de Castilla y León and European Social Fund, (predoctoral contracts’ programme—ORDEN EDU/310/2015, de 10 de abril; 2015–2019) for financial support. S.S.-R. is grateful for the support of a Generalitat Valenciana predoctoral contract (ACIF/2021/407 2021–2025). A.M. is thankful for a Universitat d’Alacant predoctoral contract (UAFPU2018-049 2019–2022). M.S.S.-B. acknowledges with thanks the support of contract CT36/22-16-UCM-INV (European Union-Next Generation EU). The support of the projects HAR2015-68321-P and CGL2016-77560-C2 (Spanish Ministry of Economy and Competitiveness and European Regional Development Fund), BU235P18 (Junta de Castilla y León and European Regional Development Fund), BU037P23 (Junta de Castilla y León and the European Regional Development Fund), PID2019-107113RB-I00, PID2019-105796GB-I00, PID2019-108753GB-C21 and PID2020-113316GB-I00 (Agencia Estatal de Investigación, Spain; AEI /10.13039/501100011033), PALEOCHAR–648871 (ERC Consolidator Grant) and Neandertal Fire Technology Project (The Leakey Foundation, Neandertal Fire Technology Project) is also appreciated. We also thank Museu Arqueòlogic Municipal Camil Visedo Moltó, Ajuntament d’Alcoi, Direcció General de Patrimoni de la Generalitat Valenciana
Mechanical and environmental advantages of the revaluation of raw-crushed wind-turbine blades as a concrete component
No full textThe large number of wind farms that will have to be dismantled in coming years is prompting a
search for reliable wind-turbine-blade recycling methods, but there is not yet a broad consensus
on the most appropriate. Jointly crushing all the blade components produces a material that is
referred to as Raw-Crushed Wind-Turbine Blade (RCWTB), formed by fibers from the crushing of
Glass Fiber-Reinforced Polymer (GFRP) composite, and spherical balsa-wood and polyurethane
particles. The incorporation of this inexpensive and easy-to-produce material in concrete could
help to solve the problem of blades recycling, but this approach has not been extensively evaluated in the literature. In the present study, the overall addition of RCWTB up to 6 % by volume
in concrete was analyzed in terms of mechanical performance and carbon footprint. The results
showed that the incorporation of RCWTB might be beneficial for both the mechanical behavior of
concrete and its sustainability rating. RCWTB at 1.5 % improved compressive strength in a
conventional concrete design, yielding values above 50 MPa at 28 days. Furthermore, this content
reduced the carbon footprint per unit of compressive strength by 0.12 kgCO2eq/(MPa⋅m3
).
Similarly, 6.0 % RCWTB improved flexural strength, reaching values higher than 6 MPa, and
reducing the carbon footprint per unit of flexural strength by 7.5 %. The waste had no significant
negative effect on the temporal development of the mechanical performance of concrete.
Furthermore, if all the wind-turbine blades annually dismantled in Spain, the world’s fifth largest
wind-energy producer, were crushed and converted into RCWTB, it could all be recycled at rates
of 0.6–2.2 % within the total annual volume of commercial concrete produced in Spain. These
figures show that RCWTB production is a feasible solution for recycling decommissioned windturbine blades, as it can be successfully used for manufacturing sustainable concretes with suitable mechanical and environmental performance levels.This research work was supported by the Spanish Ministry of Universities, MICINN, AEI, EU, ERDF and NextGenerationEU/PRTR [grant numbers PID2020-113837RB-I00; 10.13039/501100011033; TED2021-129715 B–I00; FPU21/04364]; the Junta de Castilla y León (Regional Government) and ERDF [grant number UIC-231; BU033P23; BU066-22]; and, finally, the University of Burgos [grant number SUCONS, Y135. GI]
Dobles grados ofertados por la Universidad de Burgos a 1/1/2023
No full textDatos institucionales en abierto sobre las titulaciones de Doble Grado ofertadas por la Universidad de Burgos. Datos actualizados a 1 de enero de 2023. Codificaciones de acuerdo con el Sistema Integrado de Información Universitaria (SIIU)
Self-assessment of hearing quality by workers exposed to occupational noise
No full textThis research examines the self-perception of workers who are exposed to noise levels considered harmful to human hearing health. We offer a descriptive analysis and the data set of a large sample (N=955) of workers from all sectors of activity in Spain. The variables analyzed in this study are: the noise level of the workplace, the use of hearing protection or limitation of exposure time during the working day and the worker's own perception of the quality of their hearing. (2024-03-01
Relationships among Hydrogen Peroxide Concentration, Catalase, Glucose Oxidase, and Antimicrobial Activities of Honeys
No full textHoney is a natural sweetener made by bees that exhibits antimicrobial activity, mainly related to its H2O2 content. The aim of this work was to research the H2O2 concentration of 24 Spanish honeys from different botanical origins, studying their possible correlation with glucose oxidase (GOx), catalase (CAT), and anti-Staphylococcus aureus activities (minimal inhibition concentration (MIC), minimal bactericidal concentration (MBC), and percentage of inhibition at 5% (w/v) honey against Staphylococcus aureus), as well as possible correlations among all the analyzed parameters. The results showed that the H2O2 concentration did not depend on the botanical origin of the honeys. There were neither correlations between the H2O2 concentration and the activities of GOx and CAT, nor between GOx and antimicrobial activity. However, CAT and antimicrobial activities were positively correlated. Therefore, CAT could be successfully used as a possible marker of the antimicrobial activity of honeys against Staphylococcus aureus. Furthermore, a linear regression model has been fitted to explain the antimicrobial activity from CAT and GOx activity and H2O2 concentration. Although H2O2 is one of the compounds involved in honey’s antibacterial activity, this capacity also strongly depends on other honey components (such as low water activity, acidity, osmolarity, and phenolic compounds). The very high anti-Staphylococcus aureus activity exhibited by all samples could be interesting for commercial honey-based formulations also helping to promote local beekeeping