Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

En esta monografía, realizada por la Dra. María José Cazorla, que lleva por título Armonización europea de las prácticas comerciales desleales: nuevas medidas para equilibrar la negociación en la cadena alimentaria, nos muestra los instrumentos y herramientas con las que se pretende afrontar las asimetrías que durante años, vienen existiendo en la contratación dentro de la cadena alimentaria, en el marco europeo con  la Directiva (UE) 2019/633 del Parlamento Europeo y del Consejo, de 17 de abril de 2019, relativa a las prácticas comerciales desleales en las relaciones entre empresas en la cadena de suministro agrícola y alimentario; y a nivel nacional con el Proyecto de Ley por la que se modifica la Ley 12/2013, de 2 de agosto, de medidas para mejorar el funcionamiento de la cadena alimentaria, que viene precedido por el Real Decreto-ley 5/2020, de 25 de febrero, por el que se adoptan determinadas medidas urgentes en materia de agricultura y alimentación.  

Nos encontramos ante una situación donde la mayoría de las empresas buscan el ahorro impositivo como forma de obtener una mayor rentabilidad. Esta circunstancia, motiva a analizar la incidencia de la planificación fiscal en el proceso de creación de normas contables y su convergencia con el ordenamiento tributario. En definitiva, este trabajo busca establecer las herramientas necesarias para la eliminación de los efectos negativos que tiene, en la toma de decisiones de las empresas, la estructuración de una planificación fiscal agresiva. Por ello, será necesario resaltar los efectos de la globalización y de la contabilidad en la carga tributaria.

Este trabajo pretende hacer un estudio sobre los delitos sexuales relativos a menores, en concreto, abusos y agresiones sexuales, dada la alarma social que en la actualidad provocan estos casos. Para ello, partimos, como no puede ser de otra manera, de su evolución histórico-legislativa, concretando la libertad sexual y la indemnidad sexual como bien jurídico protegido objeto de debate doctrinal y jurisprudencial, definiendo y conceptuando los distintos tipos recogidos en nuestro Código Penal y haciendo, por último, un análisis de las reformas que se pretenden de lege ferenda. What do you want to do ?New mailCopy

Se aborda el regimen jurídico de la propiedad publica de la tierra en Mozambique, diferenciando del derecho de uso y disfrute de la tierra se somete a propiedad privada.

Current paper addresses the prototype design of intelligent nodes to integrating into a wireless network for online monitoring of air pollutants (MyAIR). The goal is to provide measurements regarding the atmospheric pollutants from geographical areas wirelessly, this using Zigbee and Bluetooth technology in a mesh network. The information obtained is organized and stored on an IoT Ubidots platform for further analysis. It has a mobile application that allows us to view information on pollution in the area, as it alerts the population in six permissible ranges. Its structure consists of three modules: A data acquisition node (DAN) that collects Carbon Monoxide data (CO), Sulfur Dioxide (SO2), Ozone (O3), Nitrogen Dioxide (NO2), particulate matter PM10, PM2.5 and PM1. Data Control Node (DCN) is responsible for addressing data to the cloud and a Display Node (DN) that shows the information graphically and dynamically. It was found that the sensors do not present significant errors, maintaining values lower than 0,8% (CO), 5% of (O3), 14% of (NO2), and of +-10ug/ at a given material establishing that no errors are incorporated into the design. By obtaining a correlation’s coefficient value lower than 15%, the stability of the prototype was demonstrated. Simulation tests showed that developed nodes can integrate networks of up to 120 connected nodes. It is concluded that the prototype complies with the established requirements to be a reliable network and scalable that generates supporting information in the socio-environmental field for the population and specialists.

In this article, an electronic design is described to centralize the control of home appliances, remotely and simply. Three types of modules are made that cover the control of all the appliances as a whole. Each module connects independently with an application for the Android operating system via Bluetooth. One of the modules employs infrared face communicating with the equipment in the house that employs remote controls. The other two modules are used to control devices that represent inductive loads such as fans, washing machines and hydraulic pumps, and resistive loads such as loops. Besides, sensors are used and to complete the automation of household appliances. The proposed design is a tool for the centralization of the main functions of the home. Its flexibility allows it to be used in any home and its economic price favors its implementation.

Storage as a Service category is one of the Cloud Computing services with the highest adoption rate today. There is a lot of publicity and commercial information about the services of this nature by cloud service providers; however, the adoption of this service in small and medium-sized enterprises is still poor. Information on the possible options for the deployment of this service, especially those based on free and open-source software is also poor. The present work identifies and proposes a characterization of the main solutions to deploy Storage as a Service using free and open-source software in small and medium-sized enterprises. The proposal constitutes a tool that speeds up and facilitates the process of selecting this service. It impacts on the reduction of the time of the start-up of the service, as well as on the capital investments of the projects and on the operating expenses once the service is in operation.