La reforma fiscal 2014 y la opinión de los asesores fiscales

La reforma fiscal en España ha sido una demanda recurrente en los últimos tiempos, posiblemente reforzada por la crisis económica. Esta fue aprobada a finales de 2014, entrando en vigor en 2015 y 2016. No se trata de una reforma global, habiéndose centrado en el IRPF y en el impuesto sobre sociedades. Este artículo repasa sus, a nuestro entender, aspectos más relevantes y, de manera novedosa, para identificar sus disfunciones, los contrasta con la opinión de los asesores fiscales, actores clave en nuestro sistema fiscal, dado el alcance mayoritario del mecanismo de autoliquidación. En general, se puede concluir que los trade-offs resueltos en esta reforma van en la dirección de elimi­nar, cuanto menos parcialmente, disfunciones previas, aunque, como se ha sugerido, hay aspectos todavía sin tratar (IVA o imposición sobre la riqueza).

Aplicació en iOS per al càlcul de deduccions fiscals per activitats de recerca, desenvolupament i innovació tecnològica

Aquest treball de final de carrera es basa en el desenvolupament d'una aplicació per a dispositius mòbils que utilitzi el sistema operatiu iOS. L'aplicació està pensada per a mòbils iPhone i altres dispositius que emprin el SO pensat, com per exemple l'iPad.

Programa SIMBENFISC v1.0. Simulador de beneficis fiscals de la Generalitat de Catalunya.

SIMBENFISC v1.0 permet simular els beneficis fiscals que generen els següents impostos: Successions, Donacions, Transmissions Patrimonials, Actes Jurídics i Operacions Societàries. Genera un informe per a cada impost que conté: 1- Els resultats de la recaptació real per a la liquidació de l’impost segons la normativa vigent a Catalunya i la normativa vigent a l’estat. 2- Els resultats dels beneficis fiscals que corresponen a l’execució de les diferents reduccions i/o deduccions contemplades a cada impost. 3- Els resultats de la projecció de recaptació i dels beneficis fiscals que s’obtindrien d’aplicar determinats supòsits de creixement a) de la base imposable, b) de les liquidacions i c) de canvis de normativa. La informació que processa aquest simulador, òbviament, és específica de cada impost, però el seu ventall es situa aproximadament entre els 50.000 i 300.000 registres. Aquesta informació és l’input del microsimulador i la proporciona la Direcció General de Tributs i Jocs, del Departament d’Economia i Coneixement de la Generalitat de Catalunya, a partir de les autoliquidacions que s’efectuen en cada exercici fiscal anual.

Programa de formació de formadors : cap a la professionalització dels assessors de formació permanent del professorat no universitari de les Illes Balears. 'Programa de formación de formadores : hacia la profesionalización de los asesores de formación permanente del profesorado no universitario de las Islas Baleares'.

Resumen tomado del autor

Tests of one Brazilian facial reconstruction method using three soft tissue depth sets and familiar assessors

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Is characterizing the digital forensic facial reconstruction with hair necessary? A familiar assessors' analysis

Background: In the international scientific literature, there are few studies that emphasize the presence or absence of hair in forensic facial reconstructions. There are neither Brazilian studies concerning digital facial reconstructions without hair, nor research comparing recognition tests between digital facial reconstructions with hair and without hair. The miscegenation of Brazilian people is considerable. Brazilian people, and, in particular, Brazilian women, even if considered as Caucasoid, may present the hair in very different ways: curly, wavy or straight, blonde, red, brown or black, long or short, etc. For this reason, it is difficult to find a correct type of hair for facial reconstruction (unless, in real cases, some hair is recovered with the skeletal remains). Aims and methods: This study focuses on the performance of three different digital forensic facial reconstructions, without hair, of a Brazilian female subject (based on one international database and two Brazilian databases for soft facial-tissue thickness) and evaluates the digital forensic facial reconstructions comparing them to photographs of the target individual and nine other subjects, employing the recognition method. A total of 22 assessors participated in the recognition process; all of them were familiar with the 10 individuals who composed the face pool. Results and conclusions: The target subject was correctly recognized by 41% of the 22 examiners in the International Pattern, by 32% in the Brazilian Magnetic Resonance Pattern and by 32% in the Brazilian Fresh Cadavers Pattern. The facial reconstructions without hair were correctly recognized using the three databases of facial soft-tissue thickness. The observed results were higher than the results obtained using facial reconstructions with hair, from the same skull, which can indicate that it is better to not use hair, at least when there is no information concerning its characteristics. © 2013 Elsevier B.V. All rights reserved.

Tests of one Brazilian facial reconstruction method using three soft tissue depth sets and familiar assessors

Facial reconstruction is a method that seeks to recreate a person's facial appearance from his/her skull. This technique can be the last resource used in a forensic investigation, when identification techniques such as DNA analysis, dental records, fingerprints and radiographic comparison cannot be used to identify a body or skeletal remains. To perform facial reconstruction, the data of facial soft tissue thickness are necessary. Scientific literature has described differences in the thickness of facial soft tissue between ethnic groups. There are different databases of soft tissue thickness published in the scientific literature. There are no literature records of facial reconstruction works carried out with data of soft tissues obtained from samples of Brazilian subjects. There are also no reports of digital forensic facial reconstruction performed in Brazil. There are two databases of soft tissue thickness published for the Brazilian population: one obtained from measurements performed in fresh cadavers (fresh cadavers' pattern), and another from measurements using magnetic resonance imaging (Magnetic Resonance pattern). This study aims to perform three different characterized digital forensic facial reconstructions (with hair, eyelashes and eyebrows) of a Brazilian subject (based on an international pattern and two Brazilian patterns for soft facial tissue thickness), and evaluate the digital forensic facial reconstructions comparing them to photos of the individual and other nine subjects. The DICOM data of the Computed Tomography (CT) donated by a volunteer were converted into stereolitography (STL) files and used for the creation of the digital facial reconstructions. Once the three reconstructions were performed, they were compared to photographs of the subject who had the face reconstructed and nine other subjects. Thirty examiners participated in this recognition process. The target subject was recognized by 26.67% of the examiners in the reconstruction performed with the Brazilian Magnetic Resonance Pattern, 23.33% in the reconstruction performed with the Brazilian Fresh Cadavers Pattern and 20.00% in the reconstruction performed with the International Pattern, in which the target-subject was the most recognized subject in the first two patterns. The rate of correct recognitions of the target subject indicate that the digital forensic facial reconstruction, conducted with parameters used in this study, may be a useful tool. (C) 2011 Elsevier Ireland Ltd. All rights reserved.

Statement of ... taxes due in ..., segregated by funds, functions and counties as reported by county assessors /

Latest issue consulted: 1960.

Kvædi landyfirréttar assessors Benedikts Grøndals.

Mode of access: Internet.

Selection, tenure, nand compensation of assessors : ninth progress report of the Committee on assessment organization and personnel.

Reproduced from type-written copy.

Assessment principles, practices, and procedures of the Detroit Board of Assessors,

Cover title: Manual of assessment principles, practices and procedures of the Detroit Board of Assessors.

Report of the Board of State Tax Commissioners and State Board of Assessors.

Mode of access: Internet.

Assessors' land valuations, city of Chicago, from the quadrennial assessment of 1907 with systems of valuing real estate, tables showing increase of population and of values,

Includes advertisements.