10 results
Search Results
2. Application of the constitutional principle of generality in Spanish companies' taxation. A compared study to Portugal.
- Author
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Rodrigues Aldeia, Susana Cristina
- Subjects
TAX benefits ,CONSUMPTION tax ,TAX laws ,TAX exemption ,TAXATION ,CORPORATE taxes ,PUBLIC finance - Abstract
Purpose: This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries. Design/methodology/approach: It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law. Findings: The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law. Originality/value: It allows understanding the difference between tax jurisdictions in the tax principles domain. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
3. Three decades of research on Iberian wild Carnivora: trends, highlights, and future directions.
- Author
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Rosalino, Luís M., Matias, Gonçalo, Carvalho, João, Álvares, Francisco, Azevedo, Alexandre, Bandeira, Victor, Fernandes, Carlos, Ferreras, Pablo, Gortázar, Christian, Lozano, Jorge, Monterroso, Pedro, Palomares, Francisco, Santos, Nuno, Serra, Rodrigo, da Silva, André Pinto, Virgós, Emílio, and Santos‐Reis, Margarida
- Subjects
BROWN bear ,CARNIVORA ,SCIENTIFIC literature ,ERMINE ,AMERICAN mink ,MOUNTAIN forests ,ECOSYSTEMS ,PHYSIOLOGICAL adaptation - Abstract
Mammalian carnivores (Carnivora) are crucial components of landscapes, because of both their top‐down effects on lower trophic level species and their sensitivity to bottom‐up processes, such as limited food resources (e.g. due to climate instability). To understand their functional role in Iberian ecosystems more clearly, and to define effective plans for their management and conservation, it is crucial to sum up the available regional knowledge that can inform decision‐making processes.We review bio‐ecological research on wild Iberian carnivores over 30 years (1990–2020) and identify key knowledge gaps and priority avenues for future research. Based on a systematic review of the scientific literature, we aimed to: 1) summarise current knowledge; 2) assess species and ecoregion representativeness; 3) identify key research topics addressed and those lacking investment and 4) suggest key future research priorities.We examined 920 peer‐reviewed articles involving wild Iberian mammalian carnivores, focusing on different bio‐ecological issues. We found considerable heterogeneity in the topics and species investigated, as well as in the study areas (ecoregions) explored, with a mismatch between the research priorities identified by researchers and the knowledge gaps.We suggest that future research should prioritise: 1) rear‐edge populations that are at the southwestern limits of the species' Eurasian range, thus being particularly sensitive to the increasing fragmentation and aridity of Iberian ecosystems, and that were less studied (e.g. brown bear Ursus arctos, stoat Mustela erminea, European mink Mustela lutreola and pine marten Martes martes); 2) less‐studied topics, such as morphometry and body condition, ecophysiology, and reproductive biology, all of which provide essential information for species' management and conservation and 3) specific ecoregions for which studies on species' adaptations to environmental and anthropic contexts are lacking (e.g. northern ecoregions of Iberia, Iberian conifer forests and Northwest Iberian montane forests). Our review provides the necessary background to support future research on carnivore populations in Iberia. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
4. Bulk Density of Shrub Types and Tree Crowns to Use with Forest Inventories in the Iberian Peninsula.
- Author
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Nunes, Leónia, Pasalodos-Tato, María, Alberdi, Iciar, Sequeira, Ana Catarina, Vega, José Antonio, Silva, Vasco, Vieira, Pedro, and Rego, Francisco Castro
- Subjects
FOREST surveys ,CROWNS (Botany) ,SHRUBS ,DENSITY ,BIOMASS estimation ,CARBON sequestration ,FOREST biomass - Abstract
Bulk density for shrubs and tree crowns is an important variable, useful for many purposes, namely estimations for biomass and carbon sequestration and potential fire behavior prediction. In the latter case, bulk density is required to predict the rate of spread and intensity of crown fires. However, bulk density information is scarce. The estimation of bulk density is crucial to help choosing proper pyrosilviculture options to decrease fire susceptibility. Due to the similar environmental conditions and fuel characteristics in Portugal and Spain, we modelled bulk density for the most common woody species in all the Iberian Peninsula. We used 10 different shrub type formations and a set of tree species or groups common to both countries. Equations for bulk density, in both forest canopy and understory layers, were fitted as a function of biometric variables commonly used in forest inventories for the selected species. Standardized estimates of bulk density can be associated with data from the National Forest Inventories from Portugal and Spain, to estimate biomass of the forest ecosystems and to evaluate potential fire behavior involving tree canopies and shrubs. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
5. Current Status of Herbicide Resistance in the Iberian Peninsula: Future Trends and Challenges.
- Author
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Torra, Joel, Montull, José M., Calha, Isabel M., Osuna, María D., Portugal, Joao, and de Prado, Rafael
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HERBICIDE resistance ,ATRAZINE ,WINTER grain ,GLYPHOSATE ,HERBICIDES ,PENINSULAS ,WEEDS - Abstract
The evolution of herbicide resistance in weeds has emerged as one of the most serious threats to sustainable food production systems, which necessitates the evaluation of herbicides to determine their efficacy. The first herbicide resistance case in the Iberian Peninsula was reported about 50 years ago, wherein Panicum dichotomiflorum was found to be resistant (R) to atrazine in Spanish maize fields. Since then, herbicide resistance has evolved in 33 weed species, representing a total of 77 single-herbicide-resistance cases in this geographic area: 66 in Spain and 11 in Portugal. Changes in agricultural practices, namely the adoption of non-tillage systems and the increased use of herbicides, led to the selection of weed biotypes resistant to a wide range of herbicides. Nowadays the most important crops in Spain and Portugal (maize, winter cereals, rice, citrus, fruits, and olive orchards) are affected, with biotypes resistant to several mechanisms of action (MoAs), namely: ALS inhibitors (20 species), ACCase inhibitors (8 species), PS II inhibitors (18 species), and synthetic auxin herbicides (3 species). More recently, the fast increase in cases of resistance to the EPSPS-inhibiting herbicide glyphosate has been remarkable, with 11 species already having evolved resistance in the last 10 years in the Iberian Peninsula. The diversity of resistance mechanisms, both target-site and non-target-site, are responsible for the resistance to different MoAs, involving point mutations in the target site and enhanced rates of herbicide detoxification, respectively. More serious are the 13 cases reported with multiple-herbicide resistance, with three cases of resistance to three–four MoAs, and one case of resistance to five MoAs. Future research perspectives should further study the relationship between management strategies and the occurrence of TSR and NTSR resistance, to improve their design, develop monitoring and diagnostic tools for herbicide resistance, and deepen the study of NTSR resistance. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
6. Future surface temperature changes for the Iberian Peninsula according to EURO-CORDEX climate projections.
- Author
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Carvalho, D., Cardoso Pereira, S., and Rocha, A.
- Subjects
SURFACE temperature ,PENINSULAS ,MOUNTAINS ,HIGH temperatures ,MAXIMA & minima - Abstract
Future changes in the mean, maximum and minimum temperature in the Iberian Peninsula were investigated using bias-corrected EURO-CORDEX climate projections. The results show that the future temperatures are projected to substantially increase in all the Iberian Peninsula, particularly towards the end of the century at the south-central region. Mean and maximum temperatures are projected to increase around 2 °C (4 °C) for the 2046–2065 (2081–2100) period, with much higher frequencies of days above 20 (mean temperature) and 30 °C (maximum temperature). However, much higher increases are projected in the south of Spain, Cantabrian and Pyrinees mountain ranges, while lower ones are projected for the Atlantic coastal areas. In the south-central part of the Iberian Peninsula, hot days (mean temperature > 30 °C) are projected to increase 20–35 days/year (40–80 days/year) for the period 2046–2065 (2081–2100), while very hot days (maximum temperature > 40 °C) are projected to increase 10–25 days/year (10–50 days/year) for the period 2046–2065 (2081–2100). These results show a clear tendency, associated with a high confidence, in a significant increase of the surface temperatures and in the frequency of high temperature episodes in the southern part of the Iberian Peninsula, which can have severe impacts on the population, environment and economy. The currently hottest areas located in south-central Iberian Peninsula are also the ones with the highest projected temperature increases, which will significantly exacerbate the temperature stress in these areas. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
7. Making fun of the atom: Humor and pleasant forms of anti‐nuclear resistance in the Iberian Peninsula, 1974–1984.
- Author
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Valentines‐Álvarez, Jaume and Macaya‐Andrés, Ana
- Subjects
ANTINUCLEAR movement ,COUNTERCULTURE ,NUCLEAR energy - Abstract
In the mid‐1970s, the fascist‐leaning dictatorships in Spain (1939–1977) and Portugal (1933–1974) fell. Closely linked to the 1973 oil crisis, debates over energy and technology policies became very prominent during the ensuing political redefinition of both countries. Two decades after the first international agreements between the Iberian regimes and the United States for the development of nuclear programs, a myriad of movements of social resistance to nuclear technology emerged in dialogue with anti‐nuclear organizations in other European countries. Fun and playfulness have been used for top–down popularization and banalization of nuclear technologies since the 1950s, but here pleasant forms of resistance also played a central role in contesting national energy plans, expert discourses, and vested interests. This article explores what we call "anti‐nuclear fun," the use of amusement, play, and humor as political and epistemic tools to familiarize society with the exceptional and daily risks of the "peaceful atom." [ABSTRACT FROM AUTHOR]
- Published
- 2019
- Full Text
- View/download PDF
8. The Intergenerational Transmission of Surnames in Spain and Latin America (1500-1900).
- Author
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Ryskamp, George R.
- Subjects
PERSONAL names ,SPANISH names ,PORTUGUESE names ,HISTORY - Abstract
The historical study of the intergenerational transmission of surnames in the areas ruled by the crowns of Castile and Portugal, peninsular and colonial, reveals a nearly universal sixteenth-century system of surname transmission that antedates the use of permanent hereditary surnames. Great flexibility in surname transmission allowed a child's selection of a surname from among those of the extended pedigree, both maternal and paternal, demonstrating that Hispanic society did not, and does not, view the extended family in the patrilineal, male-dominated fashion of Anglo society. In the Iberian perspective, the entire extended family, back on all sides to the third and even fourth generation, is viewed as personally relevant. [ABSTRACT FROM AUTHOR]
- Published
- 2012
- Full Text
- View/download PDF
9. Harmonized Classification of Forest Types in the Iberian Peninsula Based on National Forest Inventories.
- Author
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Nunes, Leónia, Moreno, Mauro, Alberdi, Iciar, Álvarez-González, Juan Gabriel, Godinho-Ferreira, Paulo, Mazzoleni, Stefano, and Castro Rego, Francisco
- Subjects
FOREST surveys ,FOREST reserves ,NON-timber forest products ,FOREST management ,FOREST conservation ,AIRBORNE lasers - Abstract
National Forest Inventories (NFIs) collect and provide a large amount of information regarding the forest volume, carbon stocks, vitality, biodiversity, non-wood forest products and their changes. Forest stands variables data are paramount to understanding their composition, especially on those related with understory characteristics and the coverage of species according to canopy layers; they are essential to assess biodiversity and to support forest management. At the same time, these inventories allow the development of harmonized forest descriptions beyond the national scale. This study aims to develop a homogeneous characterization of the Iberian Peninsula's forests, in order to classify and identify the forest types. For this purpose, harmonized data from NFIs of Portugal and Spain were used to assess the composition of species, dominance and the percentage of cover for each species in a vertical space defined by seven canopy layers. Using the "K-means" clustering algorithm, a set of clusters was identified and georeferenced using forest polygons from land use and cover maps of both countries. The interpretation and description of the clusters lead to the establishment of 28 forest types that characterize all of the Iberian Peninsula forests. Each forest area has been described through one of the forest types and their relation with other ecological characteristics of the stands was analyzed. Shrubs formations are generally widely distributed in the forest area of the Iberian Peninsula, however their abundance in terms of cover is lower in comparison with tree species. Around 71% of the forest types are dominated by trees, mainly species from the genera Pinus and Quercus, and 21% are dominated by shrub formations with species of Ulex spp., Cytisus spp., and Cistus spp. The Quercus ilex s.l. L. and Pinus pinaster Aiton are the common species of importance for both NFIs. The results represent a powerful and homogenous multi-use tool describing the Iberian Peninsula's forestlands with applications on landscape analysis, forest management and conservation. This information can be used for comparisons at larger scales, allowing cross-border analysis in relation to various aspects, such as hazards and wildfires, as well as management and conservation of forest biodiversity. The developed method is adaptable to an updated dataset from more recent NFIs and to other study areas. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
10. Drought and Ecological Flows in the Lower Guadiana River Basin (Southwest Iberian Peninsula).
- Author
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Pulido-Calvo, Inmaculada, Gutiérrez-Estrada, Juan Carlos, and Sanz-Fernández, Víctor
- Subjects
DROUGHT management ,WATERSHEDS ,DROUGHTS ,PRECIPITATION variability ,ECOHYDROLOGY ,MEDITERRANEAN climate ,BODIES of water ,DROUGHT forecasting - Abstract
Drought temporal characterization is a fundamental instrument in water resource management and planning of basins with dry-summer Mediterranean climate and with a significant seasonal and interannual variability of precipitation regime. This is the case for the Lower Guadiana Basin, where the river is the border between Spain and Portugal (Algarve-Baixo Alentejo-Andalucía Euroregion). For this transboundary basin, a description and evaluation of hydrological drought events was made using the Standardized Precipitation Index (SPI) with monthly precipitation time series of Spanish and Portuguese climatic stations in the study area. The results showed the occurrence of global cycles of about 25–30 years with predominance of moderate and severe drought events. It was observed that the current requirements of ecological flows in strategic water bodies were not satisfied in some months of October to April of years characterized by severe drought events occurring in the period from 1946 to 2015. Therefore, the characterization of the ecological status of the temporary streams that were predominant in this basin should be a priority in the next hydrologic plans in order to identify the relationships between actual flow regimes and habitat attributes, thereby improving environmental flows assessments, which will enable integrated water resource management. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
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