Is the Spanish Inheritance and Gift Tax incompatible with the free movement of workers and capital?: The reasoned opinion of the EU Commission IP/10/513

The aim of my speech is answering to the question if the Spanish Inheritance and Gift Tax is incompatible with the free movement of workers and capital. We are going to pay special attention to the European Commission’s request to Spain to change its Inheritance and Gift Tax provisions for Non-Residents or Assets held abroad. In order to answer to the question mentioned above five points will be explained. At first place I am going to describe the infrengement procedure established in the Article 258 that the EU Commission can follow when a Member State doesn’t comply with Community Law. At second place, we are going to explain what is the content of the EU Commission delivered on 5th of may 2010 regarding the spanish Inheritance and Gift Tax. Then, we will analise what establishes the Community Law regarding the freedom of workers and capital and how they are understood by the EU Court of Justice in similar cases. Finally, we are going to provide possible amendments that Spain could undertake.

Problemàtiques en l'estudi i investigació del "Dot Painting o Dot Art Movement" Aborigen austràlià

L'objecte d'estudi de la següent memòria són les obres de l'anomenat, en la literatura anglosaxona, "Dot Art Movement o Dot Painting"; un moviment artístic índigena contemporani engendrat entre la dècada dels 70 i els 80 del segle passat a les comunitats de Papunya i Yuendumu en el cor del Desert Australià. La memòria s'articula entorn les principals problemàtiques a les que s'enfronta la definició i descripció de l'anomenat "Dot Art Movement o Dot Painting" dins el context de consum i recepció de les obres a Europa. Aquestes problemàtiques, sobretot conceptuals però també metodològiques, són descrites entorn tres grans apartats: el fet "primitiu", el fet "aborigen" i el fet del "Dot Art Movement o Dot painting". A través d'aquests tres àmbits la memòria presenta diverses herències històriques de caràcter eurocèntric, amb base al període colonial, que dificulten la proliferació d'interpretacions i noves aproximacions vers la recepció europea de les obres d'aquest moviment artístic.

Contrasted influences of moon phases on the reproduction and movement patterns of four amphibian species inhabiting different habitats in central Italy

Many studies have provided evidence that prey adjust their behaviour to adaptively balance the fitness effects of reproduction and predation risk. Nocturnal terrestrial animals should deal with a range of environmental conditions during the reproductive season at the breeding sites, including a variable amount of natural ambient light. High degrees of illumination are expected to minimize those behaviours that might increase the animal detection by predators. Therefore, under habitat variable brightness conditions and in different ecosystems, the above mentioned behaviours are expected to depend on the variation in predation risk. Although moon effects on amphibian biology have been recognized, the direction of this influence is rather controversial with evidences of both increased and depressed activity under full moon. We tested in four nocturnal amphibian species (Hyla intermedia, Rana dalmatina, Rana italica, Salamandrina perspicillata) the effects of different (i) light conditions and (ii) habitats (open land vs. dense forest) on the reproductive phenology. Our results showed that the effects of the lunar cycle on the study species are associated with the change in luminosity, and there is no evidence of an endogenous rhythm controlled by biological clocks. The habitat type conditioned the amphibian reproductive strategy in relation to moon phases. Open habitat breeders (e. g., ponds with no canopy cover) strongly avoided conditions with high brightness, whereas forest habitat breeders were apparently unaffected by the different moon phases. Indeed, for all the studied species no effects of the moon phase itself on the considered metrics were found. Rather, the considered amphibian species seem to be conditioned mainly by moonlight irrespective of the moon phase. The two anurans spawning in open habitat apparently adjust their oviposition timing by balancing the fitness effects of the risk to be detected by predators and the reproduction.

The role of population movement in the epidemiology and control of schistosomiasis in Brazil: a preliminary typology of population movement

This paper examines recent developments in migration studies. It reviews literature related to the potential role of internal population movement in the occurrence of schistosomiasis in Brazil and modifies Prothero's typology of population movement for use in Brazil. This modified classification system may contribute to a better understanding of schistosome transmission as well as improved research and control programs. The results of this study indicate that population movement in Brazil primarily involves economically-motivated rural-urban and interregional movement. However, several movement patterns have become increasingly important in recent years as a result of changing socioeconomic and urbanisation dynamics. These patterns include urban-urban, intracity and urban-rural movement as well as the movement of environmental refugees and tourists. Little is known about the epidemiological significance of these patterns. This paper also highlights the role of social networks in the decision to migrate and to settle. Prothero's classic population movement typology categorises movement as either one-way migrations or circulations and examines them along spatial and temporal scales. However, the typology must be modified as epidemiological information about new patterns becomes available. This paper identifies areas that require further research and offers recommendations that can improve the measurement and spatial analysis of the relationship between population movement and schistosomiasis.

Remorin, a uronide binding protein with physical properties similar to the tobacco mosaic virus movement protein

The extracellular pectic matrix is a rich source of oligogalacturonic acid (OGA), one of the most abundant polymeric regulatory molecules on the earth's surface. OGAs regulate the expression of a variety of defense genes and have also been implicated in developmental processes. Little is known about how cells perceive OGAs and we have been attempting to characterise proteins capable of interacting with these molecules. We recently succeeded in cloning a cDNA encoding a small OGA-binding protein, remorin. OGA-binding to remorin is not highly specific, the protein binds homogalacturonides, complex pectic polymers and the animal polyuronide heparin. This lack of specificity contrasts with that often observed with classical receptors and the function of remorin remains to be discovered. Remorin copurifies with the plasma membrane but is a very hydrophilic polypeptide. Its behavior during cell fractionation, as well as a number of properties including the OGA-stimulated in vitro phosphorylation and preliminary localization studies, all suggest parallels with some viral movement proteins. Some of these comparisons will be presented. Experiments to directly test for the possible role of this protein in cell-to-cell signalling are in progress. EEF is supported by FNRS grant 31-3672-92.

Devolatilization-induced pressure build-up: Implications for reaction front movement and breccia pipe formation

Generation of fluids during metamorphism can significantly influence the fluid overpressure, and thus the fluid flow in metamorphic terrains. There is currently a large focus on developing numerical reactive transport models, and with it follows the need for analytical solutions to ensure correct numerical implementation. In this study, we derive both analytical and numerical solutions to reaction-induced fluid overpressure, coupled to temperature and fluid flow out of the reacting front. All equations are derived from basic principles of conservation of mass, energy and momentum. We focus on contact metamorphism, where devolatilization reactions are particularly important owing to high thermal fluxes allowing large volumes of fluids to be rapidly generated. The analytical solutions reveal three key factors involved in the pressure build-up: (i) The efficiency of the devolatilizing reaction front (pressure build-up) relative to fluid flow (pressure relaxation), (ii) the reaction temperature relative to the available heat in the system and (iii) the feedback of overpressure on the reaction temperature as a function of the Clapeyron slope. Finally, we apply the model to two geological case scenarios. In the first case, we investigate the influence of fluid overpressure on the movement of the reaction front and show that it can slow down significantly and may even be terminated owing to increased effective reaction temperature. In the second case, the model is applied to constrain the conditions for fracturing and inferred breccia pipe formation in organic-rich shales owing to methane generation in the contact aureole.

The encouragement of the open access movement: an essential realm for health information professionals in the 21st century

According to the Bethesda Statement on Open Access Policy for libraries and the recommendations of the BOAI10, libraries and librarians have an important role to fulfil in the encouragement of open access. Taking into account the Competencies for Information Professionals of the 21st Century, elaborated by the Special Libraries Association, and the Librarians’ Competencies Profile for Scholarly Publishing and Open Access, we shall identify the competencies and new areas of knowledge and expertise that have been involved in the process of the development and upkeep of our institutional repository (Repositorio SSPA).

Detection of the movement of the humerus during daily activity.

A new ambulatory technique for qualitative and quantitative movement analysis of the humerus is presented. 3D gyroscopes attached on the humerus were used to recognize the movement of the arm and to classify it as flexion, abduction and internal/external rotations. The method was first validated in a laboratory setting and then tested on 31 healthy volunteer subjects while carrying the ambulatory system during 8 h of their daily life. For each recording, the periods of sitting, standing and walking during daily activity were detected using an inertial sensor attached on the chest. During each period of daily activity the type of arm movement (flexion, abduction, internal/external rotation) its velocity and frequency (number of movement/hour) were estimated. The results showed that during the whole daily activity and for each activity (i.e. walking, sitting and walking) the frequency of internal/external rotation was significantly higher while the frequency of abduction was the lowest (P < 0.009). In spite of higher number of flexion, abduction and internal/external rotation in the dominant arm, we have not observed in our population a significant difference with the non-dominant arm, implying that in healthy subjects the arm dominance does not lie considerably on the number of movements. As expected, the frequency of the movement increased from sitting to standing and from standing to walking, while we provide a quantitative value of this change during daily activity. This study provides preliminary evidence that this system is a useful tool for objectively assessing upper-limb activity during daily activity. The results obtained with the healthy population could be used as control data to evaluate arm movement of patients with shoulder diseases during daily activity.