1000 resultados para Indústria-Impostos-Espanya-Legislació
Resumo:
[eng] Aim: The paper examines the current situation of recognition of patients' right to information in international standards and in the national laws of Belgium, France, Italy, Spain (and Catalonia), Switzerland and the United Kingdom.Methodology: International standards, laws and codes of ethics of physicians and librarians that are currently in force were identified and analyzed with regard to patients' right to information and the ownership of this right. The related subjects of access to clinical history, advance directives and informed consent were not taken into account.Results: All the standards, laws and codes analyzed deal with guaranteeing access to information. The codes of ethics of both physicians and librarians establish the duty to inform.Conclusions: Librarians must collaborate with physicians in the process of informing patients.
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Es fa un repás a l'evolució en la producció de les bases de dades a Catalunya (ASCII, videotex, CD-ROM) en els darrers deu anys, fent especial esment al grau de desenvolupament, tipología dels productors, la distribució, els usuaris i l'idioma. A partir d'aquí es comenten els principals problemes que afecten el context cátala, i que fan referència principalment a la inexistencia d'una política d'informació i documentació, a una deficient distribució de les bases de dades, a l'especial situació de les telecomunicacions, a la insuficiència de recursos econòmics i a la manca de personal especialitzat.
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Resultats d'un estudi sobre necessitats de formació continuada en biblioteconomia i documentado a l'Estat espanyol. Les dades per elaborar I'estudi foren recollides amb un qüestionari que es distribuí a una mostra aleatoria de 601 individus. La mostra representava una població de 3.033 individus, membres de set associacions bibliotecáries de l'Estat. El percentatge de resposta (31,3%) no permet fer afirmacions contundents, pero dona una indicado prou aproximada de la situado real. Les dades recollides s'analitzen en tres blocs: característiques de la població analitzada I deis centres on treballa; avaluado de la formado inicial deis enquestats i avaluado de la formació continuada.
Resumo:
[eng] Aim: The paper examines the current situation of recognition of patients' right to information in international standards and in the national laws of Belgium, France, Italy, Spain (and Catalonia), Switzerland and the United Kingdom.Methodology: International standards, laws and codes of ethics of physicians and librarians that are currently in force were identified and analyzed with regard to patients' right to information and the ownership of this right. The related subjects of access to clinical history, advance directives and informed consent were not taken into account.Results: All the standards, laws and codes analyzed deal with guaranteeing access to information. The codes of ethics of both physicians and librarians establish the duty to inform.Conclusions: Librarians must collaborate with physicians in the process of informing patients.
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We analysed and compared the diet of Audouin´s gulls Larus audouinii between their two largest breeding sites in the world: the Ebro Delta and the Chafarinas Islands (western Mediterranean). These two localities showed marked differences in the features of the commercial fishing fleet: in the Ebro Delta area a large fishing fleet produced large amounts of discards, while in the Chafarinas the fleet discarded smaller amounts of fish and marine invertebrates, due to the smaller number of vessels. It is also likely that the percentage of discards from total catches is also lower around the Chafarinas than at the Ebro Delta. We distinguished two types of fishing to compare diet compositions: diurnal (only trawling activity) and diurnal and nocturnal (trawling and purse-seine activity, respectively). We also differentiated regurgitates from young nestlings (up to 20 days old) and from older nestlings or adult birds. At the two localities, fish was the main food of Audouin´s gulls, with epipelagic prey (mainly clupeoids) being more important when both diurnal and nocturnal fisheries were operating. This confirms that epipelagic prey either caught actively by the gulls or linked to fisheries was particularly important in the feeding habits of Audouin´s gulls. Nevertheless, differences between the two colonies appear mainly when only trawlers operated: while at the Ebro Delta gulls showed higher consumption of benthic-mesopelagic prey (probably linked to a higher trawler discard availability), gulls from the Chafarinas Islands consumed higher biomass of epipelagic prey probably caught actively at night. When both fleets operated around the two colonies, the average biomass of prey in a regurgitate of younger chicks was significantly higher at the Ebro Delta than at Chafarinas, and the opposite trend was recorded for older nestlings and adults. Niche width was broader in Chafarinas than in the Ebro Delta for both age classes and for any fishing fleet schedule, suggesting again that the exploitation of discards was higher at the Ebro Delta than at the Chafarinas, where gulls showed a more varied diet. Despite the fact that availability of discards was probably higher at the Ebro Delta than at Chafarinas, the per capita availability was not so different at both localities due to the increasing seabird community population at the Ebro Delta, which ca. doubled that at Chafarinas in the last decade.
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Uma grande variedade de produtos tóxicos é emitida durante o processo de tratamento do couro nos curtumes que usam o cromo III para obter o couro wet blue. O resíduo sólido (raspas e aparas) contém cerca de 3 % de Cr III, que representa um sério problema ambiental e não tem, atualmente, destino adequado. O resíduo de couro após extração de Cr (colágeno) foi utilizado como fonte nitrogenada para o capim-elefante (Pennisetum purpureum Schum cv. Napier), em um Latossolo Vermelho-Amarelo, aplicando-se quatro doses do colágeno (4, 8, 16 e 32 t ha-1) e três tratamentos adicionais (testemunha; adubação com N mineral e resíduo de couro wet blue- sem a extração do Cr). O colágeno é uma boa fonte nitrogenada alternativa para crescimento do capim-elefante até a dose de 16 t ha-1. O resíduo de couro wet blue não disponibilizou N durante o cultivo de capim-elefante. Isso mostra que a extração do Cr utilizando-se o ácido fosfórico é fundamental para uso do rejeito de couro como fonte nitrogenada na agricultura. A aplicação do colágeno supriu a necessidade de N para plantas de capim-elefante, semelhantemente à adubação com N mineral.
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Background To demonstrate the tobacco industry rationale behind the "Spanish model" on non-smokers' protection in hospitality venues and the impact it had on some European and Latin American countries between 2006 and 2011. Methods Tobacco industry documents research triangulated against news and media reports. Results As an alternative to the successful implementation of 100% smoke-free policies, several European and Latin American countries introduced partial smoking bans based on the so-called "Spanish model", a legal framework widely advocated by parts of the hospitality industry with striking similarities to "accommodation programmes" promoted by the tobacco industry in the late 1990s. These developments started with the implementation of the Spanish tobacco control law (Ley 28/2005) in 2006 and have increased since then. Conclusion The Spanish experience demonstrates that partial smoking bans often resemble tobacco industry strategies and are used to spread a failed approach on international level. Researchers, advocates and policy makers should be aware of this ineffective policy.
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Os subprodutos alcalinos gerados nas indústrias de papel e celulose podem ser utilizados como corretivos da acidez do solo. Entretanto, eles possuem pouco Mg e médio teor de Na e, por isso, podem afetar negativamente a biodisponibilidade de alguns nutrientes, assim como alguns atributos do solo. Antes de recomendá-los, portanto, é importante avaliar seus efeitos. Este trabalho teve por objetivo quantificar a composição química do solo e a mobilidade vertical de cátions decorrente de formas de aplicação de um desses resíduos em relação ao calcário dolomítico. O experimento foi realizado em laboratório, sobre um Cambissolo Húmico, entre 2005 e 2006, utilizando-se colunas de lixiviação (30 x 10 cm de diâmetro). Os tratamentos consistiram de um fatorial 4 x 2 x 2, incluindo dois valores prévios de pH do solo com uma testemunha cada, dois corretivos de acidez (subproduto industrial ou calcário dolomítico) e dois métodos de aplicação (superficial ou incorporado). Foram realizadas 10 percolações, espaçadas em intervalos de sete dias, num volume de 300 mL de água destilada por semana, totalizando o equivalente a 380 mm de chuva. A incorporação do resíduo industrial ao solo causou a lixiviação de 60 % do Na adicionado, porém essa perda diminuiu para 12 % quando o corretivo foi aplicado sobre a superfície. O resíduo alcalino não ocasionou lixiviação de Ca, Mg ou K, e o calcário dolomítico lixiviou apenas 2,4 % do Ca e 7,2 % do Mg adicionados, comprovando a baixa mobilidade vertical desses cátions quando aplicados por meio de produtos alcalinos a solos com carga variável. A elevação prévia do pH diminuiu substancialmente a lixiviação dos cátions em decorrência do aumento das cargas elétricas negativas no solo. Nas condições pluviométricas da região Sul do Brasil, o Na adicionado pelo resíduo industrial lixiviará da camada arável em menos de um ano após sua aplicação e, portanto, não deverá prejudicar os atributos químicos e físicos do solo.
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A poluição do solo com elementos-traço tem sido motivo de preocupação nos últimos anos, o que justifica melhor conhecimento da disponibilidade desses elementos no ambiente, visando amenizar seus efeitos em áreas contaminadas. Este trabalho teve como objetivo avaliar o desempenho de um subproduto da indústria de alumínio como amenizante de solos contaminados com Cd e Pb. Foram utilizados um Neossolo Quartzarênico (930 g kg-1 de areia, 20 g kg-1 de silte e 50 g kg-1 de argila) e um Latossolo Vermelho (360 g kg-1 de areia, 100 g kg-1 de silte e 540 g kg-1 de argila) contendo 15 % de solo contaminado com Cd e Pb. Foram feitas cinco repetições testando-se o efeito da aplicação do subproduto in natura a 0; 0,25; 0,50; 1,00; e 2,00 %. Para comparação, utilizaram-se calcário, silicato e turfa a 0,25; 0,50; e 2,00 %, respectivamente, e cada um dos solos sem contaminação. Cultivou-se B. decumbens, fazendo coletas de lixiviado e determinando o pH e a CE. As concentrações de Cd e Pb foram avaliadas no lixiviado não-filtrado e filtrado (0,45 µm). Avaliaram-se a produção de matéria seca de raízes (MSR) e da parte aérea (MSPA) e as quantidades de Cd e Pb em ambas após digestão nitroperclórica. Os amenizantes contribuíram para aumentar o pH dos lixiviados do Neossolo Quartzarênico e do Latossolo Vermelho, tendo este último apresentado menores valores de condutividade eletrolítica quando comparado ao primeiro. Os teores de Cd nos lixiviados filtrados (fração solúvel) foram os mesmos dos lixiviados não-filtrados, enquanto os de Pb apresentaram diferenças. As produções de MSR e MSPA aumentaram com o aumento das taxas de aplicação do subproduto, e a quantidade de Cd na MSPA da B. decumbens foi maior que a de Pb.
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New economic geography models show that there may be a strong relationship between economic integration and the geographical concentration of industries. Nevertheless, this relationship is neither unique nor stable, and may follow a ?-shaped pattern in the long term. The aim of the present paper is to analyze the evolution of the geographical concentration of manufacturing across Spanish regions during the period 1856-1995. We construct several geographical concentration indices for different points in time over these 140 years. The analysis is carried out at two levels of aggregation, in regions corresponding to the NUTS-II and NUTS-III classifications. We confirm that the process of economic integration stimulated the geographical concentration of industrial activity. Nevertheless, the localization coefficients only started to fall after the beginning of the integration of the Spanish Economy into the international markets in the mid-70s, and this new path was not interrupted by Spain¿s entry in the European Union some years later
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En este artículo se analizan los determinantes de la localización de la actividad industrial en España durante la segunda mitad del siglo XIX. El objetivo es estudiar la existencia de cambios en los factores explicativos de la localización, con el fin de identificar los efectos de la integración económica sobre la geografía industrial española. Para hacerlo, en primer lugar se analiza la literatura histórica existente. En segundo lugar, se describen las teorías que explican la localización de l'actividad. En tercer lugar, se realiza un análisis empírico de la localización y la concentración de la industria española al siglo XIX. A continuación, se propone un estudio econométrico de los determinantes de la localización industrial en dos cortes temporales, 1856 y 1893. Los resultados son consistentes con las teorías del comercio. Durante el decurso de la segunda mitad del siglo XIX, España paso a ser una economía integrada, la movilidad del trabajo y del capital se vio favorecida y como resultado, las diferencias relativas en las dotaciones de factores perdieron importancia en la explicación de las pautas de especialización industrial. Por el contrario, la integración económica favoreció la significación relativa de las economías de escala o de la proximidad a los mercados como elementos explicativos de la localización de la industria, favoreciendo, de esta manera, la aglomeración de la actividad industrial
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This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater (or lesser) effort in tax collection the greater (or lower) the (expected) public deficit. At the same time, the system of unconditional grants from the central layer of government provokes an ¿income effect¿ which disincentivises the efforts of the tax administration. Secondly, these efforts also decrease when the margin to lose a parliamentary seat in an electoral district is cut, although the importance of this disincentive decreases according to the parliamentary strength of the incumbent
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This paper analyses empirically how differences in local taxes affect the intraregional location of new manufacturing plants. These effects are examined within the random profit maximization framework while accounting for the presence of different types of agglomeration economies (localization/ urbanization/ Jacobs¿ economies) at the municipal level. We look at the location decision of more than 10,000 establishments locating between 1996 and 2003 across more than 400 municipalities in Catalonia, a Spanish region. It is necessary to restrict the choice set to the local labor market and, above all, to control for agglomeration economies so as to identify the effects of taxes on the location of new establishments.
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This paper analyzes the relationship between spatial density of economic activity and interregional differences in the productivity of industrial labour in Spain during the period 1860-1999. In the spirit of Ciccone and Hall (1996) and Ciccone (2002), we analyze the evolution of this relationship over the long term in Spain. Using data on the period 1860-1999 we show the existence of an agglomeration effect linking the density of economic activity with labour productivity in the industry. This effect was present since the beginning of the industrialization process in the middle of the 19th century but has been decreasing over time. The estimated elasticity of labour productivity with respect to employment density was close to 8% in the subperiod 1860-1900, reduces to a value of around 7% in the subperiod 1914-1930, to 4% in the subperiod 1965-1979 and becomes insignificant in the final subperiod 1985-1999. At the end of the period analyzed there is no evidence of the existence of net agglomeration effects in the industry. This result could be explained by an important increase in the congestion effects in large industrial metropolitan areas that would have compensated the centripetal or agglomeration forces at work. Furthermore, this result is also consistent with the evidence of a dispersion of industrial activity in Spain during the last decades.
Resumo:
This paper analyses empirically how differences in local taxes affect the intraregional location of new manufacturing plants. These effects are examined within the random profit maximization framework while accounting for the presence of different types of agglomeration economies (localization/ urbanization/ Jacobs¿ economies) at the municipal level. We look at the location decision of more than 10,000 establishments locating between 1996 and 2003 across more than 400 municipalities in Catalonia, a Spanish region. It is necessary to restrict the choice set to the local labor market and, above all, to control for agglomeration economies so as to identify the effects of taxes on the location of new establishments.