Taxation of nuclear waste in Spain

Law 15/2012 established in Spain four new environmental taxes and extended the scope objective excise duties on mineral oils to tax the use of natural gas and coal as sources of electricity. One of the newly created taxes falls on all electric power producers, and has as tax base the turnover. The second one tax hydropower production, and the other two fall on the nuclear industry. So, there are two new taxes in Spain on the production of electricity from nuclear sources. The first one is a tax on nuclear waste production; the second one is a tax on the storage of nuclear waste. However, these are not the only levies in the Spanish tax system affecting nuclear waste. At the State level there are already several charges on nuclear waste. At the regional level, on the other hand, two Autonomous Communities were taxing nuclear waste. The creation of these new State taxes will finish with the regional taxes, but the State will be oblige to compensate these regions for losing revenues. The purpose of this work is to carry out a critical analysis of the Spanish system of taxation on nuclear waste.

Association between resistin levels and cardiovascular disease events in older adults: The health, aging and body composition study.

OBJECTIVE: Prospective data on the association between resistin levels and cardiovascular disease (CVD) events are sparse with conflicting results. METHODS: We studied 3044 aged 70-79 years from the Health, Aging, and Body Composition Study. CVD events were defined as coronary heart disease (CHD) or stroke events. «Hard » CHD events were defined as CHD death or myocardial infarction. We estimated hazard ratio (HR) and 95% confidence intervals (CI) according to the quartiles of serum resistin concentrations and adjusted for clinical variables, and then further adjusted for metabolic disease (body mass index, fasting plasma glucose, abdominal visceral and subcutaneous adipose tissue, leptin, adiponectin, insulin) and inflammation (C-reactive protein, interleukin-6, tumor necrosis factors-α). RESULTS: During a median follow-up of 10.1 years, 559 patients had « hard » CHD events, 884 CHD events and 1106 CVD Events. Unadjusted incidence rate for CVD events was 36.6 (95% CI 32.1-41.1) per 1000 persons-year in the lowest quartile and 54.0 per 1000 persons-year in the highest quartile (95% CI 48.2-59.8, P for trend < 0.001). In the multivariate models adjusted for clinical variables, HRs for the highest vs. lowest quartile of resistin was 1.52 (95% CI 1.20-1.93, P < 0.001) for « Hard » CHD events, 1.41 (95% CI 1.16-1.70, P = 0.001) for CHD events and 1.35 (95% CI 1.14-1.59, P = 0.002) for CVD events. Further adjustment for metabolic disease slightly reduced the associations while adjustment for inflammation markedly reduced the associations. CONCLUSIONS: In older adults, higher resistin levels are associated with CVD events independently of clinical risk factors and metabolic disease markers, but markedly attenuated by inflammation.

Principals barreres i motivacions per a la pràctica de l’activitat física de la població de 17 a 25 anys, a la localitat de Cardedeu

Actualment hi ha multitud d’estudis científics que demostren els beneficis que aporta a la nostra salut la pràctica regular d’activitat física, però aquest fet no genera per si sol uns nivells de pràctica suficients en la població. El present estudi s’emmarca en una investigació realitzada amb nois i noies d’entre 17 i 25 anys de la localitat de Cardedeu, sobre les diferents barreres i motivacions per a la pràctica d’activitat física de forma regular en aquest sector concret de la població. S’han analitzat els resultats obtinguts en l’aplicació dels qüestionaris ABPEF (Capdevila, 2005) i AMPEF (Capdevila, 2000) sobre una mostra formada per un total de 38 participants. En els resultats obtinguts destaquen les barreres relacionades amb la fatiga, la mandra, les obligacions i la falta de temps. Amb referència a motivacions més significatives trobem aquells ítems relacionats amb la salut, la imatge corporal, la diversió i el benestar.

World Polarization in carbon emissions, potential conflict and groups: an updated revision

Typically, conflicts in world environmental negotiations are related, amongst other aspects, to the level of polarization of the countries in groups with conflicting interests. Given the predictable relationship between polarization and conflict, it would seem logical to evaluate the degree to which the distribution of countries – for example, in terms of their CO2 emissions per capita – would be structured through groups which in themselves are antagonistic, as well as their evolution over time. This paper takes the concept of polarization to explore this distribution for the period 1992-2010, looking at different analytic approaches related to the concept. Specifically, it makes a comparative evaluation of the results associated with endogenous multi-polarization measures (i.e. EGR and DER indices), exogenous measures (i.e. Z-K or multidimensional index) and strict bipolarization measures (i.e. Wolfson’s measure). Indeed, the interest lies not only in evaluating the global situation of polarization by comparing the different approaches and their temporal patterns, but also in examining the explanatory capacity of the different proxy groups used as a possible reference for designing global environmental policy from a group premise. JEL codes: D39; Q43; Q56. Key words: polarization; carbon emissions; conflict;

Phylogenomics Controlling for Base Compositional Bias Reveals a Single Origin of Eusociality in Corbiculate Bees.

As increasingly large molecular data sets are collected for phylogenomics, the conflicting phylogenetic signal among gene trees poses challenges to resolve some difficult nodes of the Tree of Life. Among these nodes, the phylogenetic position of the honey bees (Apini) within the corbiculate bee group remains controversial, despite its considerable importance for understanding the emergence and maintenance of eusociality. Here, we show that this controversy stems in part from pervasive phylogenetic conflicts among GC-rich gene trees. GC-rich genes typically have a high nucleotidic heterogeneity among species, which can induce topological conflicts among gene trees. When retaining only the most GC-homogeneous genes or using a nonhomogeneous model of sequence evolution, our analyses reveal a monophyletic group of the three lineages with a eusocial lifestyle (honey bees, bumble bees, and stingless bees). These phylogenetic relationships strongly suggest a single origin of eusociality in the corbiculate bees, with no reversal to solitary living in this group. To accurately reconstruct other important evolutionary steps across the Tree of Life, we suggest removing GC-rich and GC-heterogeneous genes from large phylogenomic data sets. Interpreted as a consequence of genome-wide variations in recombination rates, this GC effect can affect all taxa featuring GC-biased gene conversion, which is common in eukaryotes.

Campesinos, Estado y mercado. La conflictividad forestal en el Noroeste de España, León (1870­ ¿1936)

Peer-reviewed

Double brooding and offspring desertion in the barn owl (Tyto alba)

Many bird species produce two annual broods during a single breeding season. However, not all individuals reproduce twice in the same year suggesting that double brooding is condition-dependent. In contrast to most raptors and owls, the barn owl Tyto alba produces two annual clutches in most worldwide distributed populations. Nevertheless, the determinants of double brooding are still poorly studied. We performed such a study in a Swiss barn owl population monitored between 1990 and 2014. The annual frequency of double brooding varied from 0 to 14% for males and 0 to 59% for females. The likelihood of double brooding was higher when individuals initiated their first clutch early rather than late in the season and when males had few rather than many offspring at the first nest. Despite the reproductive benefits of double brooding (single- and double-brooded individuals produced 3.97 +/- 0.11 and 7.07 +/- 0.24 fledglings, respectively), double brooding appears to be traded off against offspring quality because at the first nest double-brooded males produced poorer quality offspring than single-brooded males. This might explain why females desert their first mate to produce a second brood with another male without jeopardizing reproductive success at the first nest. Furthermore, the reproductive cycle being very long in the barn owl (120 d from start of laying to offspring independence), selection may have favoured behaviours that accelerate the initiation of a second annual brood. Accordingly, half of the double-brooded females abandoned their young offspring to look for a new partner in order to initiate the second breeding attempt, 9.48 d earlier than when producing the second brood with the same partner. We conclude that male and female barn owls adopt different reproductive strategies. Females have more opportunities to reproduce twice in a single season than males because mothers are not strictly required during the entire rearing period in contrast to fathers. A high proportion of male floaters may also encourage females to desert their first brood to re-nest with a new male who is free of parental care duties.

Isomerismo cis-trans: de Werner aos nossos dias

In coordination chemistry the study of geometrical isomerization and reactivity of specific isomers is a topic of major importance. The preparation of specific isomers often requires considerable complexity, and it is important to acquire a sense of what is involved in studying isomerism in laboratory. If it is difficult sometimes to prepare pure isomers, it is not easier to understand the mechanisms of isomerization reactions since studies on this subject have shown conflicting results and diferent interpretations on the same system have been reported in the literature. Although cis-trans isomerism in octahedral metal complexes is a common occurrence, there are relatively few studies reporting how these isomerizations occur. This paper gives an overview on cis-trans isomerization processes and identification of these species.

Individual Perception of Organizational Values

The objective of this master’s thesis was to examine how corporate values come true among the white-collar employees in the case organization. It was also studied if values were perceived similarly in the different departments. Impact of organizational position and education on value orientation was tested through hypotheses based on earlier values research. There are only few value scales available for measuring organizational values. The empirical study results indicate that personnel’s perception of organizational values can be measured statistically. When defining the scale it is utmost important to link the questions and claims close to the employees’ daily working environment. In this study, Work ethic appeared as the strongest organizational value reflecting respondents’ commitment to their duties. Related to corporate values, Performance was perceived as the strongest value and Emphasis on people the weakest. Value consensus between the departments varied. According to the previous research organizational position and educational level has an impact on value perceptions. In this study, employees in superior position or with higher education perceived organizational values to come true better than subordinates or employees with lower education. Empirical data (N=229) was collected by a web-based survey questionnaire among white-collar employees in the case organization in April 2008. Statistical analyses were performed by SPSS programme.

Palvelukonsernin Iiiketoimintayksikön suorituskyvyn mittaaminen

Kiristyvät markkinat ajavat yritykset tehostamaan toimintaansa. Suorituskyvyn mittaaminen on jo olennainen osa suomalaista yrityskulttuuria. Mittaamisen päätehtävä on tuottaa yritysjohdolle relevanttia informaatiota yrityksen tilasta ja auttaa valvomaan ja kehittämään toimintaa. Tämän tutkimuksen kohteena on palvelukonsernin Iiiketoimintayksikön suorituskyvyn mittaaminen. Tutkimuksen päätavoitteina on 1. valita palvelukonsernin liiketoimintayksikölle sopiva suorituskyvyn mittausjärjestelmä, 2. valita käytännöllinen implementointimalli sekä 3. laatia suorituskykymittaristo palvelukonsernin liiketoimintayksikölle. Tämä tutkimus jakautuu kahteen vaiheeseen. Ensimmäisessä vaiheessa tutkimuksen kohteena on suorituskyvyn teoria ja neljä erilaista mittausmenetelmää, joista valitaan yksi Iiiketoimintayksikön suorituskyvyn mittausjärjestelmäksi sekä syvempää tarkastelua varten. Tutkimuksen toisessa vaiheessa tutkitaan valitun mittausjärjestelmän ominaisuuksia strategisena johtamisjärjestelmänä sekä sen implementointimalleja. Toisen vaiheen keskeisin tutkimusosuus on suorituskykymittausjärjestelmän laadinta. Työn lopputuloksena syntyy palvelukonsernin Iiiketoimintayksikön suorituskyvyn mittausjärjestelmä sekä jatkotoimenpide-ehdotus Balanced Scorecardin laajentamiseksi Iiiketoimialan ohjausjärjestelmäksi.

Nutritional and feeding ecology in the Cory"s shearwater (Calonectris diomedea).

In birds, parents adjust their feeding behaviour according to breeding duties, which ultimately may lead to seasonal adjustments in nutritional physiology and hematology over the breeding season. Although avian physiology has been widely investigated in captivity, few studies have integrated individual changes in feeding and physiological ecology throughout the breeding season in wild birds. To study relationships between feeding ecology and nutritional ecophysiology in Cory"s shearwater Calonectris diomedea, we weighed and took blood samples from 28 males and 19 females during the pre-laying, egg-laying, incubation, hatching and chick-rearing periods of the breeding season. In addition, we fitted 6 birds with geolocators to track their foraging movements throughout the reproductive period. Thus, we examined individual changes in (1) nutritional condition (biochemistry metabolites); (2) oxygen carrying capacity (hematology); and (3) feeding areas and foraging effort (stable isotopes and foraging movements). Geolocators revealed a latitudinal shift in main feeding areas towards more southern and more neritic waters throughout the breeding season, which is consistent with the steady increase in δ13C signatures in the blood. Geolocators also showed a decrease in foraging effort from egg-laying to hatching, reflecting the activity decrease associated with incubation duties. Plasma metabolites, body mass and oxygen carrying capacity were associated with temporal changes in nutritional state and foraging effort in relation to recovery after migration, egg formation, fasting shifts during incubation and chick provisioning. This study shows that combining physiological and ecological approaches can help us understand the influence of breeding duties on feeding ecology and nutritional physiology in wild birds.

Afrontamiento de situaciones de hostilidad y desempeño de la función directiva. Planteamientos y reflexiones a raíz de una actividad de formación permanente de directivos de centros educativos de titularidad pública

The intervention in the organized conflicts and, particularly, the confrontation of hostile situations (based on the emotional alteration, the strain, the verbal aggressiveness, etc) is one of the aspects that worry the principals of the educative centres and, therefore, a main attention must be given to the initial and permanent training to have managing duties. Throughout the text we take some aspects into account in the development of these managing skills:a) we set the distinctive features; b) we answer to the dilemma about the existence of improvement possibilities; c) we state the need to star from the motivation and the active participation of the principals in their own personal development and, finally, d) we contribute with the design of a training activity to develop skills to confront hostile situations, addressed to the principals of primary and secondary schools, that was done in Girona, in November 2005

First trimester maternal level of PAPP-A, βhCG and ethnicity as predictive of Intrauterine Growth Restriction

Intrauterine growth restriction (IUGR) is one of the leading causes of perinatal mortality and morbidity. Nowadays, this condition is detected in the 3rt and last trimester of gestation when the pathology is already established and success of therapeutic strategies are limited. As the physiopathology of the disease suggests that the problem stems from poor placental implantation, it would be quite advantageous to identify women at increased risk in the first or second trimester of gestation because it then might be possible to offer treatment interventions or at least to establish increased surveillance for high risk pregnancies. Maternal levels of pregnancy-associated plasma protein-A (PAPP-A) and free β human chorionic gonadotropin (free βhCG) has been shown to be effective in first trimester screening for chromosomal abnormalities, primarily trisomies 21, 13 and 18. Previous studies evaluating PAPP-A and free βhCG measured in the first trimester in relation with IUGR have provided conflicting results. Moreover, it has been suggested that black ethnicity is another important predictive factor for fetal growth restriction.Objective: To analyse the association between first trimester serum analytes (PAPP-A and free βhCG) and ethnicity with Intrauterine Growth Restriction.Methods: The study consists in a retrospective cohort, including all singleton pregnancies with complete outcome data that had undergone first trimester screening (PAPP-A and free βhCG) at 11-13+6weeks of gestation between 1/1/2010 - 31/12/2012 in Hospital Universitari Dr Josep Trueta. Biochemical markers are converted to multiples of the median (MoMs) and percentiles 5 and 10 are calculated. The association between free βhCG and PAPP-A with the incidence of IUGR is evaluated in combination with maternal ethnicity. Bivariate and logistic regression analyses are performed to adjust this association for co variables

Akateemiset urapolut. Humanistisen, yhteiskuntatieteellisen ja kasvatustieteellisen alan generalistien urapolkujen alkuvaiheet 1980- ja 1990-luvuilla

Academic Career Paths. The early career phases of generalists in the fields of humanities, social science and education in the 1980’s and 1990’s This doctoral thesis analyses how generalist graduates of master’s degree have attached to the labour market in two different time periods, and how their career paths in the first eight years following graduation have shaped up. The thesis also analyses the channels of employment through which the generalists have got employed in their early career path. By generalists I am referring to graduates of studies in academic fields which have not qualified the person in a specific profession but rather offered a more general readiness for working life. I address two groups of generalist master’s degree graduates of The University of Turku; one including graduates of the year 1985 and the other consisting of graduates of 1995. All subjects have graduated in the field of humanities, social studies or education. 71 respondents from the group of 1985 and 80 respondents from the group of 1995 answered a survey, which provided the data for the thesis. I interpret the data through the theoretical approaches of changing working life, model of normal employment, transitional labour markets, linear life path, overlapping life courses, hidden labour market and social capital. The conclusion of the thesis is that societal era is connected with employment and career paths of academic generalists. Between the two groups there were differences especially in attachment to labor market, in forms of employment (permanent full-time job vs. temporary job) and in employment channels. Compared to the situation the 1985 group had been in after their graduation, the 1995 group - after getting their degree - became more often unemployed and/or employed in duties below their level of education. Their mobility was also greater and their contracts were often temporary, whereas the graduates of 1985 had been employed in more permanent positions. I demonstrate that the career paths of generalists can be categorized in five career types: steady state, transitory, linear, unsteady and diverging career. Graduates of 1985 have been treading on more stable paths than the latter group. The channels of employment they used were roughly equally divided between formal (e.g. newspaper advertisement and employment office) and informal (e.g. personal contacts and unprompted search for work) channels, whereas amongst the 1995 group employment happened through more varied channels and mostly through informal channels. Regardless of their year of graduation the generalists’ careers had begun to evolve already while they were still in the university and had started working at the same time. The thesis displays how the model of normal employment has weakened and career paths have become unsteady as a consequence of temporary positions. What is also evident in employment when turning from the 1980’s towards the succeeding decade is the rise of significance of the hidden labour market and social capital.

Osakeperusteinen palkitseminen: maksuttoman osakkeen hyödyntäminen kannustinjärjestelmissä

Tutkielman tavoitteena on selvittää osakeyhtiön palkitsemisjärjestelmiin liittyviä kysymyksiä päämies–agenttisuhteiden ja osakeyhtiöoikeudellisten periaatteiden kautta. Tutkielmassa selvitetään, kuinka maksuttomia osakkeita voidaan hyödyntää julkisen osakeyhtiön palkitsemisjärjestelmissä ja mitä haasteita ja mahdollisuuksia niiden käyttöön liittyy. Tutkimusmetodi työssä on lainopillinen ja aihetta lähestytään luontevasti kauppatieteellisen ja oikeustieteellisen näkökulman yhdistävän oikeustaloustieteen kautta. Ensisijaisena aineistona tutkielmassa käytetään voimassaolevaa lainsäädäntöä valmisteluaineistoineen ja näkökulmaa syvennetään aiemmin voimassa olleen lainsäädännön tarkastelulla. Toissijaisena aineistona tutkielmassa käytetään sekä eri asiantuntijoiden oikeudellista kirjallisuutta että palkitsemisen asiantuntijoiden laatimaa kirjallisuutta Suomesta ja muista länsimaista. Teoreettista työtä on syvennetty asiantuntijahaastattelulla ja yhtiöiden sijoittajatiedosta saatavalla informaatiolla. Merkittävin osakeyhtiön johdon ja yhtiön välisen suhteen tehokkuutta alentava seikka on päämies–agenttisuhteen valvontaongelma. Tämä liittyy päämies - agenttisuhteeseen, joka ilmenee negatiivisesti yhtiön ja yhtiön johdon intressien ristiriitatilanteissa. Valvontaongelma voi aiheuttaa ylimääräisiä transaktiokustannuksia ja tämä näkyy yhtiön toiminnan tehokkuuden laskemisena. Päämies–agenttisuhteen ratkaisuna lainsäädäntö ja erilaiset valvonnan keinot ovat tehottomia ja nykyisen yhtiöoikeudellisen ajattelun vastaisia. Tehokkaimmin valvontaongelma saadaan ratkaistua erilaisin kannustimin tapahtuvalla johdon ohjauksella. Osakesidonnainen palkitseminen on suosituin johdon ja yhtiön intressien yhdistämisen keino. Osakesidonnainen palkitseminen on parhaimmillaan eri osapuolien näkökulmasta sitouttavaa ja kannustavaa mutta osakepalkitsemisen käyttöön liittyy myös riskejä. Eräs keskeisistä yhtiöoikeudellisista periaatteista on yhdenvertaisuus, jota saatetaan loukata eri palkitsemisjärjestelmiä käytettäessä. Varojen jakoon ja järjestelmien rahoitukseen liittyy niin ikään riskejä, jotka saattavat vaarantaa järjestelmän onnistumisen. Liian avokätiset palkkiojärjestelmät taas saattavat aiheuttaa yhtiön eri sidosryhmien piirissä tyytymättömyyttä joka taas alentaa järjestelmän tehokkuutta. Yhtiön johto vastaa yhtiön strategian toteutumisesta ja linjaa Corporate Governance käytännön mukaisesti johdon palkitsemisen tavat. Yhtiön johto on kuitenkin päätöksistään vastuussa yhtiön residuaalioikeuden omaaville päämiehille, eli osakkeenomistajille. Vaikka yhtiön johto vastaa viime kädessä yhtiön toiminnasta, sen on huomioitava toiminnassaan yhtiön toiminnan tarkoitus ja sitä kautta yksittäisen osakkeenomistajan etu. Vaikka osakeyhtiössä toteutettaisiin enemmistöomistajan valitsemaa toimintalinjaa, osakeyhtiön yhdenvertaisuusperiaate korostaa juuri vähemmistöosakkeenomistajan asemaa. Johdon fidusiaaristen velvoitteiden voidaankin nähdä korostuvan johdon suhteessa vähemmistöosakkeenomistajaan. Tämä on huomioitava myös palkitsemisjärjestelmissä. Johdon palkitsemisjärjestelmien suunnittelussa ja toteutuksessa on suunnattava keskeinen huomio sen tavoitteiden toteutumiseen, eli yksittäisen osakkeenomistajan omistuksen arvon kasvattamiseen pidemmällä aikavälillä, pitäen huolta osakeyhtiön kantavista periaatteista.