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The decarbonization of recreational boating reflects a shift in the energy model and is not solely an environmental obligation. Among the possible options to achieve this transformation, sail propulsion is currently one of the most viable in terms of technology and immediacy, or at least it should accompany the effort to promote electric motors. However, the taxation and duties imposed on sailing and electric propulsion boating do not support this change, which is evident in the steady growth of conventional motorboat sales. We analyze taxes and fees to confirm this and compare them with the supportive measures for electric cars and other circulation benefits, which we propose to adapt to recreational boating by offering some solutions, including in mooring management. [ABSTRACT FROM AUTHOR]

Copyright of Revista Catalana de Dret Ambiental is the property of Universitat Rovira I Virgili and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of IDP: Revista de Internet, Derecho y Politica is the property of Universitat Oberta de Catalunya and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Decree-law 2/2022 expands the urgent measures to mitigate the effects of drought in the intracommunity hydrographic demarcations of Andalusia. Water reserves are at 43.27% of their capacity, with the Tinto, Odiel, and Piedras demarcation having the highest reserves (55.91%). Drought affects irrigation crops, agricultural and livestock farms, and the fishing fleet. The decree-law establishes new works and actions to increase human water supply, support measures for water users for irrigation, regulation of the exploitation of underground and unconventional resources, improvements in water resource management, and assistance to the livestock sector. Administrative procedures are also streamlined, and the public interest of seawater desalination facilities is declared. Changes are introduced in the Water Law of Andalusia, the regulatory bases for aid to livestock farms affected by drought are modified, and the obligation to submit aid applications electronically is established. In addition, modifications are made to the fees and public prices of the Autonomous Community of Andalusia to benefit the agricultural and fishing sectors. [Extracted from the article]

Ecuador se ha convertido en uno de los países con mayor número de contagios de COVID-19 en Sudamérica, a pesar de los esfuerzos del Gobierno por controlar el número de contagios estos se han incrementado de forma exponencial. El objetivo de este estudio es describir la evolución del número de contagios en las provincias de Guayas, Pichincha y sus capitales, período 13 de marzo – 20 de abril de 2020. Es un estudio descriptivo, con diseño transversal, se utilizó información oficial publicada por los organismos gubernamentales del país, así como también información publicada por la Organización Mundial de la Salud. Los resultados indican que las provincias más afectadas son Guayas y Pichincha con 6921 y 841 casos confirmados respectivamente, siendo sus capitales Guayaquil y Quito las ciudades que registran el mayor número de contagios 5168 y 777 casos correspondientemente. La tasa de mortalidad del COVID-19 en Ecuador es de 2,90 por cada 100 mil habitantes, lo que es superior a las de países como Brasil, Estados Unidos y China; la tasa de letalidad es de 5,01%, incidencia de 57,94 por cada 100 mil habitantes, las cuales son inferiores a las registradas por España, Francia e Italia. Se recomienda al Gobierno de Ecuador y los entes gubernamentales competentes, el ajuste de políticas públicas que aseguren el acceso a la salud de la población; y, que promuevan su bienestar económico y laboral.

Objective. To describe the time trends of mortality attributable to malnutrition in Colombia in the period 2005- 2019, overall and disaggregated by age and sex. Methods. Ecological study based on secondary data on mortality due to undernutrition as the underlying cause of death according to vital statistics. Crude, age- and sex-specific, and age-standardized annual mortality rates per 100 000 population were calculated. The direct method was used, and the reference population was that proposed by the World Health Organization for 2000-2025. A segmented linear regression or changepoint analysis was performed. Results. A total of 26 200 records of deaths due to undernutrition were analyzed for the study period, which corresponds to 0.84% of the total number of deaths in Colombia. The mortality rate in the 0-to-4-year age group was 9.9 per 100 000 population; in the 85-and-older age group, it reached 137 deaths per 100 000 population. All significant adjustments had a negative impact on the model trend, indicating a reduction in mortality rates. The annual percent change was significant for the period 2007-2017, when the mortality rate decreased 2.8% in men (95% confidence interval [95%CI]: -4.3, -1.3) and 3.2% in women (95%CI: -5.0, -1.4). Conclusions. The overall prevalence of mortality attributable to undernutrition in Colombia is low, increasing at the extremes of age, and has been following a downward trend, especially among younger age groups and women. [ABSTRACT FROM AUTHOR]

El objetivo principal de este artículo es determinar el grado de eficiencia y eficacia de la vía administrativa alternativa frente a la vía contencioso-administrativa en relación con la resolución de los conflictos por nombres de dominio .MX y la protección de los derechos marcarios y de propiedad industrial. Para determinar la eficiencia y eficacia, es decir, el costo, tiempo y logro del resultado, se realiza una ponderación basada en las ventajas y desventajas de la utilización de ambas vías, las cuales tienen características particulares. Lo que permite la comparación y determinación de sus características es su similitud teórica, legal y procesal. Diversos teóricos han mostrado que la resolución de los conflictos es compleja, tiene un alto costo y poca celeridad en la vía contenciosa o jurisdiccional; por otro lado, es sencilla, económica y rápida en la vía alternativa, lo que es de suma importancia estudiar y determinar. La solución a los conflictos por nombres de dominio .MX que vulneran derechos de terceros se puede dar en distintas vías. En este caso, en la vía administrativa alternativa o extrajurisdiccional, a través de los mecanismos alternativos de solución de controversias en materia de propiedad intelectual que señala la legislación mexicana y los métodos alternativos ofrecidos por los proveedores de servicios de resolución de disputas, así como la vía contencioso-administrativa o jurisdiccional, que tiene lugar después de haber agotado una vía previa, acorde al fundamento de la Ley Federal de Protección a la Propiedad Industrial. El resultado de la ponderación ha mostrado que ambas vías tienen eficiencia y eficacia, sin embargo, una en mayor grado que la otra, tomando en cuenta las características e indicadores determinados en este artículo.

The consultation of the state of the art seems to suggest that the regulation of internet, insofar as it concerns intellectual property, is such an overwhelming challenge that it has slowly taken an anomie appearance that is not only dangerous, but depressive, if seen from the perspective of the network author. The text analyzes the problem and proposes specific solutions in various stages of time. Comparative law and legal history are inputs that have been used, trying to suggest evidence that seem easy to apply, despite the resistance of the majority of the doctrine’s opinion.

Copyright of Anales de Geografía de la Universidad Complutense is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Informacion Comercial Espanola Revista de Economia is the property of S.G.E.E.I.P.C., Secretaria de Estado de Comercio, Ministerio de Industria, Comercio y Turismo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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The article summarizes Law 12/2010 of the Autonomous Community of Extremadura, which establishes tax and administrative measures related to the environment. The law includes tax deductions for donations with ecological purposes, tax exemptions for renewable energy production and forestry activities, and increases in taxes for the most polluting vehicles. New fees are also established for environmental impact assessment and waste management. The law came into effect on January 1, 2011. [Extracted from the article]

En Venezuela existe escasa información sobre la mortalidad, más aún a nivel regional, por lo que se planteó como objetivo evaluar las principales causas de mortalidad por distrito sanitario, Mérida, 2011­2015. El método de investigación se estructuró bajo un enfoque cuantitativo, tipo de estudio descriptivo de corte retrospectivo y diseño no experimental, la información fue recolectada de los archivos de la Corporación de Salud del estado Mérida, calculándose los indicadores tasas de mortalidad y los Avpp. Los resultados arrojan que la mortalidad masculina es mayor que la femenina para casi todas las causas estudiadas, con tasas que van desde 5,427 hasta 5,78 para hombres y 3,68 a 4,1 para mujeres; que la densidad poblacional afecta al número de muertes por año pero no al valor de los indicadores, siendo el distrito Tovar el que obtuvo el valor más alto (5,319) de mortalidad. Cabe destacar que los valores generales de mortalidad del estado han venido fluctuando levemente desde el año 2011 con un valor de 4,688 hasta 4,775 en el 2015. Se recomienda a los entes públicos competentes, realizar una serie de campañas de concientización para la prevención de enfermedades y la promoción de modos de vida más sanos y seguros, además de mejorar la inversión hacia el sector salud, así como también a crear métodos más eficientes de recaudación de datos demográficos.

Los municipios suelen encontrarse en situaciones financieras que les exigen prever y garantizar sus cobranzas, proponiendo ingeniosas prácticas que a la larga son utilizadas por otros gobiernos locales. Son numerosos los casos en los que se han establecido estímulos para los buenos contribuyentes que hayan pagado en términos sus obligaciones tributarias. Estos beneficios consisten en el descuento de alguna cuota o fracción de la tasa municipal. Recientemente ha surgido con fuerza la posibilidad de ofrecer descuentos por el pago anticipado de esos mismos tributos, los cuales tienen una naturaleza diferente que se pretenden esclarecer.

Foundation: Data about mortality are tools to assess the risk of death in a population and the disease repercussion on health, therefore they constitute essential information for the analysis of the situation of health and surveillance in public health. Objective: to describe the behavior of mortality at the Cienfuegos province. Methods: cross-descriptive study which analyzed the total of deceased (N=10 558) in the period from 2013 to 2015, according the selected clinical- epidemiological variables. Data was obtained through the Automatic System MortaPro y Mortagen, at the Department of Medical Registration and Statistics of the Provincial Health Office. Triennial rates were calculated and the reason for masculinity. Results: there was an increase in general mortality by 3.4% in the period studied and a male over-mortality. The municipality with the highest mortality rate was Cienfuegos, followed by Cumanayagua and Cruces. The deaths occurred mainly at home. Heart diseases, malignant tumors and cerebrovascular diseases occupied the first causes of death, respectively. The mortality of children younger than a year was related to the conditions originated in the perinatal period and among them intraventricular hemorrhages. Maternal deaths were due to direct causes. Conclusion: in the province of Cienfuegos there was an increase in mortality in the period studied. Chronic, non-communicable diseases were those that contributed the greatest number of deaths, which draws attention to the need of maintaining vigilance over these [ABSTRACT FROM AUTHOR]

Copyright of Portuguese Journal of Mental Health Nursing / Revista Portuguesa de Enfermagem de Saúde Mental is the property of Portuguese Society of Mental Health Nursing and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El concepto y práctica del tributo no es algo nuevo, muy por el contrario, desde el momento en que el hombre comenzó a actuar como ser social, se pudo observar que parte de sus bienes debí­an ser cedidos a los dioses, a un gobernante y actualmente, al Estado moderno. Con la evolución en la organización social, económica y polí­tica de los pueblos, los tributos han sufrido grandes transformaciones en su esencia, finalidad, formas o mecanismos de recaudación y los modelos de tributación se han consolidado en el devenir histórico desarrollando diferentes conceptos, que hoy en dí­a se comportan como pilares que fundamentan el actuar tributario del paí­s. Lograr que un sistema tributario sea armónico y justo, exige que esté basado en una serie de principios que, por una parte, den fundamento a la existencia de las obligaciones tributarias y por otra, convoquen a los administrados a su cumplimiento. Los principios y su contenido axiológico han sido abordados ampliamente, y en su desarrollo han representado un papel preponderante las fuentes jurí­dicas como la doctrina y la jurisprudencia de las altas cortes. El propósito del presente artí­culo es revisar los desarrollos teórico-conceptuales sobre: los tributos, los sistemas tributarios en los estados democráticos y los principios en que se fundamenta el sistema impositivo del paí­s, para orientar la reflexión sobre la coherencia entre la práctica impositiva y los principios que la sustentan; metodológicamente se hace una revisión diacrónica de literatura apoyándose en el análisis documental sobre la temática a desarrollar.

Los recursos tributarios resultan de gran relevancia en el sostenimiento de las finanzas públicas. El Impuesto Predial Unificado (IPU) es una de las principales fuentes de ingresos del distrito de Barranquilla y su recaudo es afectado por la influencia directa e indirecta de muchos factores. Esta investigación identifica los elementos que tienen una injerencia significativa sobre el recaudo del IPU, para lograrlo, se utilizó como instrumento metodológico un modelo de regresión lineal con serie de tiempo, el cual fue alimentado con los datos de las ejecuciones presupuestales de veintitrés años (1990-2012). Los resultados permitieron establecer que el recaudo del IPU, se encuentra influenciado por la variable ingresos tributarios diferente del predial, la tasa efectiva del recaudo, el avalúo catastral del predio y el tipo impositivo medio.

The constitutionalized juridical safety carries an own content that, simultaneously, projects especially the juridical Order to be able to qualify it, as such serving as indicative criterion of the veracious quickness of the Constitutional state. For time, it has come confi rming his material weakening, although his formal proclamation Last times have increased this constitutional suffering. In this work we propose the confirmation of this situation using an example of current importance: the new judicial taxes and their lace in the own area of the above-mentioned constitutional content. We will try to test that the result of this exercise will not be very positive.Published online: 25 November 2014

Contenido: Introducción. Indicación sumaria de las pautas diferenciales entre el Decreto - Ley 14.887 de 27 de abril de 1979 y la Ley 17.569 de 22 de octubre de 2002. La coexistencia de ambas leyes.La obligación dineraria. Ley 5.180 de 24 de diciembre de 1914. Artículo 52 de la constitución. La Ley 14.095 de 17 de noviembre de 1972. Decreto - Ley 14.500 de 17 de marzo de 1976. El Decreto - Ley 14.887 de 27 de abril de 1979 y su decreto reglamentario 450/79. Ley 17.569 de 22 de octubre 2002. Juicio crítico. Conclusiones

Copyright of Revista Novedades en Población is the property of Universidad de La Habana, Centro de Estudios Demograficos and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of IUSTA is the property of Universidad Santo Tomas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction: The sudden cardiovascular death represents a major health problem. Objective: The main objective of the study was to apply the standardization technique of rates to the cause of sudden cardiovascular death. Method: Information was gathered through the National Institute of Statistics, Geography and Informatics, regarding the number of sudden cardiovascular deaths that occurred during the years 2005 and 2010, for each state of the Mexican Republic, and crude rates were calculated, which were ordered by ranges; subsequently, the standardization technique was applied, using the direct method, where the number of expected deaths was obtained in order to calculate the standardized rate, before which the results obtained were rearranged, by means of ranges, and maps with priority regions were generated in both cases. Results: With the data obtained, the states of the Mexican Republic were mapped, through the use of crude rates, and it was relevant that the states of the northern border strip were located with low and medium-low rates, and only one of them with a high rate, the Federal District. After the standardization, the entire northern border strip was located between medium-high and high; the rest of the country was also at a higher level in its rate, except from two states located to the south, Quintana Roo and Chiapas. Conclusions: The standardization technique of rates allowed to establish a different level of prioritization regarding the occurrence of sudden cardiovascular deaths by states of the Mexican Republic. [ABSTRACT FROM AUTHOR]

The cities must guarantee all citizens permanent access to public services, including the urban cleaning service in all its phases, from generation to the final disposal of solid waste and waste itself, and in case the service It is provided in a delegated way through the private company, the rates must be affordable especially for the vulnerable groups and without employment, this is clearly established in the World Charter for the Right to the City. In Venezuela, the final disposal service is carried out indiscriminately, in open dumps, without environmental sanitary treatment, or adequate technical control, causing irreparable damage to society and the environment. This happens, despite the existence of a regulatory framework established in the Law on Integral Garbage Management, which obliges the provider to efficiently manage it and the beneficiary to pay for it to be sustainable and uninterrupted. In pursuit of this, it is necessary to create a waste management system adapted to the characteristics and particularities of each region, which is sustainable and environmentally, and also financially sustainable, which leads to the elaboration of complementary standards, necessary for compliance and effective application of the Law on Integral Garbage Management. Therefore, it is mandatory to implement measures within the framework of legality to obtain the necessary resources to optimize the operations of the transfer and final disposal sites, as well as guarantee their convertibility into real sanitary landfills, adjusted to the required technical and environmental standards by the National Environmental Authority. [ABSTRACT FROM AUTHOR]

Are mutual funds in securities and income taxes a suitable alternative for investment? Has the attempt to simplify the system of income taxes had an adverse impact on taxpayers?Throughout the following article, the author will answer the questions noted above.Therefore, he stresses the importance of protecting the taxpayers, so that they will not be affected by the tax regime. He also notes the necessity of this to happen in order forthe mutual funds to stay as a ideal vehicle for investment.

La Ley 33/2010, de 5 de agosto de régimen económico y prestación de servicios de los puertos de interés general, ha modificado la Ley 48/2003, y ha reestructurado los ingresos de las Autoridades Portuarias, en concreto, tanto los que obtienen por las tasas, como por los precios privados. Todo el régimen económico-financiero de los puertos de interés general pivota en los principios de autosuficiencia y rentabilidad, que se encuentran más cercanos a postulados de mercado, distanciándose del principio de equivalencia y capacidad económica, propio de las tasas. En este sentido, mientras que el aprovechamiento especial y la utilización privativa del dominio público, está sujeta a una tasa, la prestación de servicios por parte de las Autoridades portuarias puede estar sujeta a una tarifa o precio privado, en este último caso, cuando los servicios resultan obligatorios para los usuarios.

Se realizó esta investigación, para conocer el comportamiento epidemiológico de esta enfermedad, los vectores relacionados y las especies de leishmanias causantes. Métodos: fuentes de información fueron los boletines epidemiológicos del Ministerio de Salud del 2001 al 2007 y el Instituto Nacional de Estadísticas y Censos. Se calcularon tasas de incidencia por sexo, grupos de edad, provincia y cantón. Las tasas del último trienio se compararon con una investigación que describe la situación epidemiológica de 1973 a 1975, para identificar cambios epidemiológicos de la enfermedad. La revisión bibliográfica permitió describir las formas clínicas y la distribución geográfica de los vectores que la ocasionan. Resultados y conclusión: la incidencia aumentó de 10,5 del 2001 a 40,7 x100.000 habitantes en el 2007. Los menores de 19 años fueron los más afectados. Talamanca presentó la mayor incidencia cantonal. El agente etiológico más frecuente de la leishmaniosis cutánea es la Leishmania (Viannia) panamensis, aunque también existe la L. (V.) braziliensis. Los mosquitos trasmisores fueron Lutzomyia ylephiletor y L. trapidoi. Los reservorios del parásito son los perezosos: Bradypus griseus y Choloepus hoffmanni y un roedor Heteromys desmarestianus. Existe también la leishmaniosis cutánea atípica, producida por Leishmania infantum (= Leishmania chagasi), productora responsable de un caso de leishmaniosis visceral. L.longipalpis, esta asociada a la transmisión de estas dos últimas formas de leishmaniosis. Debe entrenarse al personal de salud, en la detección de esta enfermedad, y educar a la población.

OBJETIVO: Avaliar o impacto da reforma de financiamento na produtividade de hospitais de ensino. MÉTODOS: A partir do Sistema de Informações dos Hospitais Universitários Federais, foram construídas fronteiras de eficiência e produtividade em 2003 e 2006 com técnicas de programação linear, por meio de análise envoltória de dados, considerando retornos variáveis de escala e orientação a input. Calculou-se o Índice de Malmquist para identificar mudanças de desempenho ao longo dos anos quanto à eficiência técnica (razão entre os escores de eficiência em tempos distintos) e eficiência tecnológica (deslocamento da fronteira no período considerado). RESULTADOS: Houve aumento do aporte financeiro em 51% e da eficiência técnica dos hospitais de ensino (de 11, passaram a ser 17 na fronteira empírica de eficiência), o mesmo não ocorrendo com a fronteira tecnológica. O uso de análise envoltória de dados estabeleceu os benchmarks para as unidades ineficientes (antes e depois da reforma) e os escores de eficiência mostraram uma possível correlação entre a eficiência técnica encontrada e a intensidade e dedicação de ensino. CONCLUSÕES: A reforma permitiu o desenvolvimento de melhorias gerenciais, mas é necessário maior tempo de acompanhamento para observar mudanças mais efetivas do modelo de financiamento.OBJETIVO: Evaluar el impacto de la reforma de financiamiento en la productividad de hospitales de enseñanza. MÉTODOS: A partir del Sistema de Informaciones de los Hospitales Universitarios Federales de Brasil, se construyeron fronteras de eficiencia y productividad en 2003 y 2006 con técnicas de programación linear, por medio de análisis envoltorio de datos, considerando retornos variables de escala y orientación a input. Se calculó el Índice de Malmquist para identificar cambios de desempeño a lo largo de los años con relación a la eficiencia técnica (cociente entre los puntajes de eficiencia en tiempos distintos) y eficiencia tecnológica (desplazamiento de la frontera en el período considerado). RESULTADOS: Hubo aumento del aporte financiero en 51% y de la eficiencia técnica de los hospitales de enseñanza (de 11, pasaron a ser 17 en la frontera empírica de eficiencia), no ocurriendo el mismo con la frontera tecnológica. El uso del análisis envoltorio de datos estableció los benchmarks para las unidades ineficientes (antes y después de la reforma) y los puntajes de eficiencia mostraron una posible correlación entre la eficiencia técnica encontrada y la intensidad y dedicación de enseñanza. CONCLUSIONES: La reforma permitió el desarrollo de mejoras gerenciales, pero es necesario mayor tiempo de acompañamiento para observar cambios más efectivos del modelo de financiamiento.OBJECTIVE: To assess the impact of funding reform on the productivity of teaching hospitals. METHODS: Based on the Information System of Federal University Hospitals of Brazil, 2003 and 2006 efficiency and productivity were measured using frontier methods with a linear programming technique, data envelopment analysis, and input-oriented variable returns to scale model. The Malmquist index was calculated to detect changes during the study period: "technical efficiency change," or the relative variation of the efficiency of each unit; and "technological change" after frontier shift. RESULTS: There was 51% mean budget increase and improvement of technical efficiency of teaching hospitals (previously 11, 17 hospitals reached the empirical efficiency frontier) but the same was not seen for the technology frontier. Data envelopment analysis set benchmark scores for each inefficient unit (before and after reform) and there was a positive correlation between technical efficiency and teaching intensity and dedication. CONCLUSIONS: The reform promoted management improvements but there is a need of further follow-up to assess the effectiveness of funding changes.

El análisis clásico de series temporales es un enfoque ampliamente difundido y utilizado en la práctica habitual del mundo econométrico sin ninguna clase de reservas (Poveda & Martinez 1973). Sobre esta base, y en particular sobre el uso de tasas de variación, se tratará de demostrar la hipótesis de la existencia de ciclos en el precio de la vivienda en la Comunidad de Madrid. Como es bien conocido, este tipo de análisis se realiza con unas ciertas garantías, a partir de series de datos largas. Uriel (1992) afirma: “… puede considerarse que es pequeña si el número de observaciones es inferior a 60.” Las bases estadísticas nacionales, tanto públicas como privadas, no disponen de series largas por lo que la parte más importante del análisis posterior, radica en la obtención de datos sobre el precio de la vivienda para el periodo 1960/2014.

Law 18/2021, of December 27, on fiscal and administrative measures, is a law that is divided into two titles: one dedicated to fiscal measures and another to administrative measures. Title I is divided into two chapters, where own taxes, fees, and the creation of new fees are addressed. Title II, on the other hand, is divided into fourteen chapters and addresses administrative measures related to the environment, rural areas, and the marine environment. The law came into effect on January 1, 2022, and repeals previous provisions that contradict what is established in this law. [Extracted from the article]

Objetivo: Analizar las tendencias de la mortalidad infantil, teniendo en cuenta sus componentes y las principales causas de defunción entre los años 1983 y 1998 en la ciudad de Barcelona. Métodos: Se han calculado las tasas globales y por sexos de la mortalidad infantil, posneonatal, neonatal, neonatal tardía y neonatal precoz de los residentes de la ciudad de Barcelona entre los años 1983 y 1998, con los datos procedentes de los registros de mortalidad y natalidad. Los datos se han agrupado en períodos de 4 años y se han ajustado los modelos de regresión de Poisson con la finalidad de calcular los riesgos relativos de mortalidad que comparen estos períodos. También se ha calculado la variación porcentual entre las tasas de los períodos definidos. Resultados: En total, durante estos 16 años hubo 1.564 muertes. De éstas, 896 corresponden a niños (57,3%) y las 668 restantes a niñas (42,7%). Las tasas de mortalidad infantil oscilan entre 10,5 por 1.000 nacidos vivos en el año 1986 y 3,4 10 años después, en el año 1996. Entre los años 1983 y 1988 se observa un estancamiento de la mortalidad infantil, y a partir del año 1989 se nota una disminución en las tasas de mortalidad infantil. La tasa de mortalidad neonatal, y sobre todo la neonatal precoz, experimentan un descenso más pronunciado que la mortalidad posneonatal. Las causas de defunción más frecuentes son las debidas a defectos congénitos (47,4%) seguidas por las causas perinatales (32,1%). Conclusiones: Tras analizar la tendencia de la mortalidad infantil y haber observado la de años anteriores, se concluye que las tasas de mortalidad infantil han disminuido durante el período estudiado, aunque no con la misma intensidad que en décadas anteriores.Objective: To analyze trends in infant mortality, taking into account its main components and the principal causes of death between 1983 and 1998 in the city of Barcelona (Spain). Methods: We calculated overall mortality rates and mortality rates by sex for infant, postneonatal, neonatal, early neonatal, and late neonatal mortality in residents of the city of Barcelona from 1983 to 1998. Data were obtained from the births and deaths register. Data were grouped in 4-year periods. Poisson regression models were adjusted to obtain relative risks of mortality for comparison among the 4-year periods. The percentage of variation between rates in the different periods was also calculated. Results: There were 1.564 deaths in the 16 years. 896 (57.3%) were males and 668 (42.7%) were females. Infant mortality rates varied from 10.5 per 1,000 live births in 1986 to 3.4 ten years later (1996). Between 1983 and 1988 mortality rates remained stable, decreasing after 1989. The neonatal mortality rate, and especially the early neonatal mortality rate, showed a greater decrease than the postneonatal mortality rate. The main causes of death were congenital defects (47.4 %) and perinatal causes (32.1%). Conclusions: Mortality rates decreased over the study period but not with the same intensity as in previous decades

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