Suchergebnisse

The aim of this thesis is to expose the new growing reality of the BTC. In turn, there is a detailed development of the legal nature and, more specifically, the tax regulation of this virtual currency. For a better understanding of the legal aspects that are planned on the BTC its necessary to expose a series of basic concepts: birth, operation, management, use in operations, distinction of the other figures, advantages and disadvantages. The nature of the BTC is set out by setting them in civil, financial and accounting regulations. BTC reserves are also fundamentally developed in Spanish tax 7 El bitcoin: posible tributación en España de una realidad disruptiva. Gracia Miguel, Ana legislation, differentiating between direct and indirect taxation. There are outlined aspects about tax control that in the future will end up being part of the Spanish legal system. ; El presente Trabajo Fin de Máster tiene por objeto exponer la nueva realidad creciente que es el BTC. A su vez, se plantea un desarrollo pormenorizado de la naturaleza jurídica y, más en concreto, de la regulación tributaria de esta moneda virtual. Para una mejor comprensión de los aspectos jurídicos que planean sobre el BTC es necesario exponer una serie de conceptos básicos: nacimiento, funcionamiento, gestión, utilización en operaciones, distinción de otras figuras, ventajas e inconvenientes. Se expone la naturaleza de los BTC encuadrándolos en la normativa civil, financiera y contable. También se desarrolla de manera primordial el encaje del BTC en la normativa tributaria española diferenciando imposición directa e indirecta. Quedan reseñados aspectos sobre el control tributario que en el futuro acabarán formando parte del ordenamiento jurídico español.

O campo do patrimônio cultural, apesar do seu histórico relacionado ao contexto colonial e à estruturação associada ao poder socioeconômico, tem vindo ocupar um lugar de centralidade crescente na construção de equilíbrios sociais e de formas de sustentabilidade que valorizam o conhecimento da experiência. Nessa dinâmica, a aprovação da Convenção para a Salvaguarda do Patrimônio Cultural Imaterial (2003) desempenhou um papel importante no reconhecimento dos saberes locais, dos/as seus/suas protagonistas e da sua participação nos processos de inventariação do patrimônio imaterial em prol de uma gestão mais democrática e mais humana do patrimônio. Neste artigo analisamos a dimensão participativa de dois processos de patrimonialização focando a atenção nas dinâmicas utilizadas ao longo dos processos de inventário participativo. Trata-se das Matrizes do Samba, no Rio de Janeiro (Brasil), e do Kola San Jon, na Amadora (Portugal). Com esse objetivo, analisamos as respectivas políticas públicas, o modo como cada um desses processos aconteceu no Brasil e em Portugal e estruturamos, com base em trabalhos de autores/as de referência na teoria da participação, uma ferramenta de análise que permite identificar a natureza participativa e avaliar a qualidade da ação coletiva em cada uma das fases do inventário. Finalmente, apresentamos um conjunto de recomendações que nos aproximam do princípio e das práticas da investigação socialmente responsável, e com o que pretendemos contribuir para a construção de processos mais participativos e mais democráticos no âmbito da gestão da dimensão imaterial das nossas culturas.

Forensic DNA phenotyping is gaining interest as the number of applications increases within the forensic genetics community. The possibility of providing investigative leads in addition to conventional DNA profiling for human identification provides new insights into otherwise "cold" police investigations. The ability of reporting on the bio-geographical ancestry (BGA), appearance characteristics and age based on DNA obtained from a crime scene sample of an unknown donor makes the exploration of such markers and the development of new methods meaningful for criminal investigations. The VISible Attributes through GEnomics (VISAGE) Consortium aims to disseminate and broaden the use of predictive markers and develop fully optimized and validated prototypes for forensic casework implementation. Here, the first VISAGE appearance and ancestry tool development, performance and validation is reported. A total of 153 SNPs (96.84 % assay conversion rate) were successfully incorporated into a single multiplex reaction using the AmpliSeq™ design pipeline, and applied for massively parallel sequencing with the Ion S5 platform. A collaborative effort involving six VISAGE laboratory partners was devised to perform all validation tests. An extensive validation plan was carefully organized to explore the assay's overall performance with optimum and low-input samples, as well as with challenging and casework mock samples. In addition, forensic validation studies such as concordance and mixture tests recurring to the Coriell sample set with known genotypes were performed. Finally, inhibitor tolerance and specificity were also evaluated. Results showed a robust, highly sensitive assay with good overall concordance between laboratories ; The study received support from the European Union's Horizon 2020 Research and Innovation Programme under grant agreement No. 740580 within the framework of the VISible Attributes through GEnomics (VISAGE) Project and Consortium. MdlP is supported by a postdoctoral fellowship awarded by the ...

Increasing urbanization worldwide calls for more sustainable urban development. Simultaneously, the global biodiversity crisis accentuates the need of fostering biodiversity within cities. Policies supporting urban nature conservation need to understand people's acceptance of biodiversity‐friendly greenspace management. We surveyed more than 2,000 people in 19 European cities about their attitudes toward near‐natural urban grassland management in public greenspaces, and related their responses to nine sociocultural parameters. Results reveal that people across Europe can support urban biodiversity, yet within the frames of a generally tidy appearance of public greenery. Younger people and those using greenspaces for a greater variety of activities were more likely to favor biodiversity‐friendly greenspace management. Additionally, people who were aware of the meaning of biodiversity and those stating responsibility for biodiversity conservation particularly supported biodiversity‐friendly greenspace management. Our results point at explicit measures like environmental education to increase public acceptance of policies that facilitate nature conservation within cities. ; The work was supported by the Institut Municipal de Parcs i Jardins of the Barcelona city Council, by the EU FP7 collaborative project Green Surge (FP7‐ENV.2013.6.2‐5‐603567, Grant Agreement No. 603567, LK Fischer), and by the grants NKFI KH 133038 (B Deák) and NKFI FK 124404 (O Valkó).

Grasslands are widespread elements of urban greenspace providing recreational, psychological and aesthetic benefits to city residents. Two urban grassland types of contrasting management dominate urban greenspaces: frequently mown, species-poor short-cut lawns and less intensively managed, near-natural tall-grass meadows. The higher conservation value of tall-grass meadows makes management interventions such as converting short-cut lawns into tall-grass meadows a promising tool for urban biodiversity conservation. The societal success of such interventions, however, depends on identifying the values urban residents assign to different types of urban grasslands, and how these values translate to attitudes towards greenspace management. Using 2027 questionnaires across 19 European cities, we identify the assigned values that correlate with people's personal greenspace use and their preferences for different types of urban grasslands to determine how these values relate to the agreement with a scenario of converting 50% of their cities' short-cut lawns into tall-grass meadows. We found that most people assigned nature-related values, such as wildness, to tall-grass meadows and utility-related values, such as recreation, to short-cut lawns. Positive value associations of wildness and species richness with tall-grass meadows, and social and nature-related greenspace activities, positively correlated with agreeing to convert short-cut lawns into tall-grass meadows. Conversely, disapproval of lawn conversion correlated with positive value associations of cleanliness and recreation potential with short-cut lawns. Here, people using greenspaces for nature-related activities were outstandingly positive about lawn conversion. The results show that the plurality of values assigned to different types of urban grasslands should be considered in urban greenspace planning. For example, tall-grass meadows could be managed to also accommodate the values associated with short-cut lawns, such as tidiness and recreation potential, to support their societal acceptance. ; The work was supported by the Institut Municipal de Parcs i Jardins of the Barcelona city Council, the European Union FP7 collaborative project Green Surge (Leonie K Fischer; FP7-ENV.2013.6.2-5-603567, Grant Agreement No. 603567), the Kone Foundation (personal grant to Jussi Lampinen), Ramon y Cajal fellowship to Josu Alday (RYC-2016-20528), and the grants NKFI KH 133038 & KKP 133839 (both Balázs Deák) and NKFI FK 124404 (Orsolya Valkó).