Suchergebnisse

El apartado 5 del artículo 12 TRLIS posibilitaba que una empresa que tributaba en España por el IS se dedujera de su renta imponible el fondo de comercio financiero que resulte de la adquisición de una participación de, como mínimo un 5 por ciento de una empresa extranjera (de un Estado miembro o de un tercer Estado) en tramos anuales iguales, durante los 20 años siguientes a la adquisición, siempre que se cumplan una serie de requisitos establecidos en el artículo 21 TRLIS. La Comisión Europea en su decisión de 28 de octubre de 2009 consideró que esta medida constituía un supuesto de ayuda de Estado de carácter fiscal. Consecuentemente, el Gobierno español ha procedido a modificar esta disposición mediante el artículo 74 de la Ley 39/2010, de 22 de diciembre, de Presupuestos Generales del Estado para 2011, con el fin de adaptar la normativa española al ordenamiento comunitario en cuanto a la regulación de la deducción del fondo de comercio financiero, procediendo en este trabajo al análisis de la modificación operada por esta reforma legislativa. Además, hay que resaltar que, paralelamente, el 12 de enero de 2011 la Comisión publicó una nueva decisión relacionada la ayuda de Estado prevista por la redacción previa a esta reforma legislativa que acabamos de comentar, declarando la compatibilidad del régimen de deducción del fondo de comercio previsto en el artículo 12.5 TRLIS en relación con las operaciones extracomunitarias.

Context.
Contraception is increasingly used as a management technique to reduce fertility in wildlife populations; however, the feasibility of contraceptive formulations has been limited until recently because they have required multiple treatments to achieve prolonged infertility.


Aims.
We tested the efficacy and evaluated potential side effects of two contraceptive formulations, a porcine zona pellucida (PZP) formulation, SpayVac� and a gonadotrophin-releasing hormone (GnRH) formulation GonaCon-B?, in a population of free-roaming feral horses (Equus caballus). Both formulations were developed to provide several years of infertility with one injection.


Methods.
Females were treated in June 2005 with either GonaCon-B (n�=�24), SpayVac (n�=�20), adjuvant only (n�=�22), or received no injection (n�=�18). Females were monitored for fertility status year round for 3 years after treatment.


Key results.
Both contraceptive treatments significantly reduced fertility for 3 years. Fertility rates for GonaCon-B mares were 39%, 42% and 31%, respectively, and 37%, 50% and 44% for SpayVac mares. During the same seasons, 61%, 67% and 76% of control females were fertile. We found no significant effects from contraceptive treatment on the sex ratio of foals, birthing season or foal survival.


Conclusions.
These results demonstrated that both vaccines are capable of significantly reducing fertility for several years without boosters.


Implications.
Contraceptive vaccines examined in the present study represent a useful tool for the management of feral horses, because of their being efficacious for 3 years in the absence of booster immunisations.

Abstract. On 8 August 2009, the extreme rainfall of Typhoon Morakot triggered enormous landslides in mountainous regions of southern Taiwan, causing catastrophic infrastructure and property damages and human casualties. A comprehensive evaluation of the landslides is essential for the post-disaster reconstruction and should be helpful for future hazard mitigation. This paper presents a systematic approach to utilize multi-temporal satellite images and other geo-spatial data for the post-disaster assessment of landslides on a regional scale. Rigorous orthorectification and radiometric correction procedures were applied to the satellite images. Landslides were identified with NDVI filtering, change detection analysis and interactive post-analysis editing to produce an accurate landslide map. Spatial analysis was performed to obtain statistical characteristics of the identified landslides and their relationship with topographical factors. A total of 9333 landslides (22 590 ha) was detected from change detection analysis of satellite images. Most of the detected landslides are smaller than 10 ha. Less than 5% of them are larger than 10 ha but together they constitute more than 45% of the total landslide area. Spatial analysis of the detected landslides indicates that most of them have average elevations between 500 m to 2000 m and with average slope gradients between 20° and 40°. In addition, a particularly devastating landslide whose debris flow destroyed a riverside village was examined in depth for detailed investigation. The volume of this slide is estimated to be more than 2.6 million m3 with an average depth of 40 m.

PurposeResponding to calls for a greater understanding of consumer socialization in young people, this paper aims to investigate daughters' perceptions of shopping with their mothers. It seeks to provide insights into the significance of the retail shopping experience for young women.Design/methodology/approachThis exploratory study is based on 30 online and three face‐to‐face interviews with young women aged between 20 and 22. The authors asked the young women who they shopped with and why and to recount some of their best and worst shopping experiences. The interviews were coded and analysed to reveal several recurring themes. This paper reports only on data relating to shopping with their mothers.FindingsThe four major themes that emerged from the interviews with the young women were: gaining independence; trust in mother; the bank of mum; quality time with mum.Research limitations/implicationsThe sample is limited to young women in a Midwest university in the USA. Attitudes to consumption and shopping and the mother daughter relationship are culturally derived and may differ in other contexts.Practical implicationsWomen are critical to the retail industry and make the bulk of buying decisions for the family. Daughters represent the next generation of this major market force. Marketers and retailers must be cognizant of the power of this relationship.Originality/valueThis paper is the first to report on the daughter‐mother shopping experience, with daughters' perceptions of this experience and the outcomes of the consumer socialisation that occur.

Political participation is a form of civic involvement that is expected of every adult citizen and that is important for the legitimacy of the democratic system. However, it is assumed that all groups in society participate equally. In this regard, the scientific literature on democratic citizenship shows a growing concern about an alleged decline of political participation among youth. Young people are - when compared to previous generations - believed to be less involved in the public sphere. Many diagnoses of current youth do however suffer from selective perception: phenomena that are interpreted as being typical of the young, turn out, on closer inspection, to reflect general trends characteristic of the whole population. Moreover, recent research among Flemish youth has shown that young people - as they approach the voting age - gradually develop a greater degree of political involvement, which by the age of 20-22 is equal to that of the overall adult population. In this contribution, we have three goals: (1) to verify whether the latter finding can be replicated on the basis of new research material, (2) to map the evolution of political involvement between the ages of 14 and 30, and (3) to identify the inequalities that occur in this process, especially among young people from different educational tracks (special attention goes out to the comparison of students in general education with students in vocational education). The replication is based on a purely random sample of 3248 respondents, aged 14 to 30, living in the Flemish region of Belgium.

To assist in developing best postharvest practices for handling fruit with canker lesions, a survey was distributed in summers of 2008 and 2009 to better understand current practices. Approximately 60% of the surveys were returned each year, representing about 55% of total fresh fruit shipments. As expected, the percentage of fruit received from blocks certified canker free declined from 2008 to 2009 as canker spread within the state. Sodium o-phenylphenate was the fruit disinfestation sanitizer most used by 52% of the packers to decontaminate fruit in 2008, but its use declined to 47% in 2009. Use of peroxyacetic acid increased from 21% to 33% over the same period, while chlorine use dropped from 27% to 20%. Most (~50%) of the sanitizers were applied as the fruit were first wetted, but managers were switching more to applying as the fruit were washed or afterwards. For both years, an average of 22 human graders were stationed at different points on the packingline to evaluate each load, with most (83%) increasing to 27 graders when fruit was known to come from a block with canker infection. All but one respondent reported that electronic graders were not useful for removing fruit with canker symptoms. In 2009, packers estimated that 34% of the citrus crop normally packed for the European Union market was disqualified because of canker and that 12% of the product packed for the domestic or Japanese markets was either disqualified, or contained sufficient canker infection to make unprofitable to pack for the fresh market.

Context. Contraception is increasingly used as a management technique to reduce fertility in wildlife populations; however, the feasibility of contraceptive formulations has been limited until recently because they have required multiple treatments to achieve prolonged infertility. Aims. We tested the efficacy and evaluated potential side effects of two contraceptive formulations, a porcine zona pellucida (PZP) formulation, SpayVac® and a gonadotrophin-releasing hormone (GnRH) formulation GonaCon-B™, in a population of free-roaming feral horses (Equus caballus). Both formulations were developed to provide several years of infertility with one injection. Methods. Females were treated in June 2005 with either GonaCon-B (n = 24), SpayVac (n = 20), adjuvant only (n = 22), or received no injection (n = 18). Females were monitored for fertility status year round for 3 years after treatment. Key results. Both contraceptive treatments significantly reduced fertility for 3 years. Fertility rates for GonaCon-B mares were 39%, 42% and 31%, respectively, and 37%, 50% and 44% for SpayVac mares. During the same seasons, 61%, 67% and 76% of control females were fertile. We found no significant effects from contraceptive treatment on the sex ratio of foals, birthing season or foal survival. Conclusions. These results demonstrated that both vaccines are capable of significantly reducing fertility for several years without boosters. Implications. Contraceptive vaccines examined in the present study represent a useful tool for the management of feral horses, because of their being efficacious for 3 years in the absence of booster immunisations.

Objective: The study was done to determine whether thermal comfort (TC), thermal sensation (TS), and subjective factors gauging environmental stress were negatively affected with different cooling methods in men exercising in chemical protective clothing. Background: Previous studies have reported that intermittent regional cooling improved the efficacy of cooling as compared with constant cooling (CC), but no studies have addressed whether there is any improvement in thermal comfort. Methods: Eight male volunteers exercised at moderate work intensity (425 W) in three microclimate cooling tests. The circulating fluid in the cooling garment was provided during exercise to the head (6% body surface area [BSA]), torso (22% BSA), and thighs (44% BSA) and manipulated under three methods: (a) CC, (b) pulsed cooling (PC), and (c) PC activated by mean skin temperature (Tsk) control (PCskin). TC and TS ratings were recorded every 20 min during the 80-min test. Results: TC and TS ratings were not different for PCskin and CC; thus the participants perceived PCskin as being similar to CC. TS was significantly warmer with PC than with PCskin and CC ( p < .001). In PCskin, Tsk was significantly higher than in PC and CC ( p < .001), and PC skin was rated as being not as warm as PC according to TS. Conclusion: This indicates that the PC skin method was perceived as being as cool as CC and cooler than PC. Application: These findings indicate that the PCskin cooling method is an acceptable alternative to CC and PC based on human perceptions.

WOS: 000224447300006 ; PubMed: 15482609 ; Objectives: In Turkey, the incidence of neural tube defects (NTDs) is 30.1 per 10 000 births. For this reason it seems an important problem for women of childbearing age. Adequate periconceptional consumption of folic acid could prevent NTDs. Most women are unaware of this recommendation. The objectives of this study were to evaluate women' knowledge and beliefs with regard to folic acid, and to estimate the consumption frequency of vitamin supplements periconceptionally and during the first trimester of pregnancy. Design: Eight hundred and eighteen married women who had delivered a live-born infant within the previous 12 months completed the questionnaire. Each subject participated in a 20-minute interview, with the questionnaire comprising multiple-choice statements. A random sample of 10 public health centres was drawn from 27 in three districts in Konya where about 50% of the population lives. Results: Only 22% of subjects had heard or read about folic acid. Thirteen per cent of women indicated knowledge of the direct link between folic acid supplementation and NTD prevention. The knowledge was greatest among 26- to 35-year-olds. Women with a university degree were more likely to have heard about folic acid than were less-educated women. Conclusion: The results indicate that further government efforts are needed to inform the population and promote the optimal use of folic acid supplements and folate-enriched foods. It is the responsibility of national authorities to increase health education concerning folic acid and the prevention of NTDs in their countries.

<i>Background:</i> There is increasing interest in naltrexone, an opiate antagonist, in the treatment of opiate addicts. The effects of naltrexone are often compromised by a lack of compliance and drop-out. The effects of this compound are probably more favorable when combined with a psychosocial intervention such as the Community Reinforcement Approach (CRA). <i>Aim: </i>To explore the effects of a combination therapy (naltrexone plus CRA treatment) and the predictive value of sociodemographic and psychopathologic characteristics. <i>Method:</i> Using a before-and-after design, heroine addicts (n = 24) receiving a combined naltrexone plus CRA treatment are compared with a group (n = 20) on methadone maintenance therapy (reference group). <i>Results: </i>Over a period of 6 months, 58% (14/24) did not relapse, after 1 year at least 55% (12/22) still met the initial goal of continuous abstinence. At baseline, the treatment group and the reference group were similar on nearly all variables except for the number of times clients were arrested. Within the treatment group, a comparison was made between the continuous abstinent and those who relapsed into frequent opioid use. Differences were significant in the cluster-B personality disorders and in polydrug users. <i>Conclusion:</i> The combination of naltrexone plus intensive CRA in an outpatient setting appears to be promising. A high score on cluster-B and polydrug use is associated with relapse.

International audience ; L'igname, première culture vivrière en Côte d'lvoire, est cultivée avec un système de type traditionnel peu productif. Pour augmenter les rendements et couvrir les besoins des populations, il est nécessaire d'introduire de nouvelles technologies. Le but de ce travail était d'identifier des variétés améliorées performantes, présentant des rendements élevés et qui possèdent en même temps de bonnes qualités culinaires. Pour atteindre cet objectif, des essais agronomiques ont été conduits sur trois ans: 1999 à 2001 à Toumodi, dans la zone de transition forêt-savane de la Côte d'lvoire. Les variétés testées ont été sélectionnées à l'llTA (lnstitut international d'agriculture tropicale) au Nigeria. 46 variétés de Dioscorea cayenensis-rotundata et 16 variétés de Dioscorea a/ata ont été évaluées dans un dispositif expérimental appelé "augmented design". Les rendements en 1999 ont varié entre 12 et 15 t/ha pour 6 génotypes de D. alata et entre 7 et 11,5 t/ha pour 5 génotypes du complexe D. cayenensis-rotundata. En 2000 et 2001 la production était plus élevée: entre 7 et 20 t/ha pour 16 génotypes de D. alata et entre 7 et 22 t/ha pour 46 génotypes du complexe D. cayenensisrotundata. Les neuf variétés testées en 1999 ont fait l'objet d'une analyse sensorielle. En 2000 les dix variétés avec les rendements les plus élevés ont aussi été testées au niveau sensoriel. Ce test a permis de dégager cinq variétés du complexe D. cayenensis-rotundata dont les qualités organoleptiques ont été jugées bonnes par les dégustateurs. (Résumé d'auteur

Vorwort 2 Inhaltsverzeichnis 4 A. Einleitung 10 1\. Die Problematik 10 2\. Das Gesetz 12 3\. Die Methode 26 B. Die atl. Auffassung 28 I. Einleitung 29 1\. Das Talionsprinzip 32 2\. Übersicht über die Tötungsdelikte 42 II. Vorsätzliche Tötung 32 1\. Einleitung 45 2\. Mord und Totschlag 55 3\. Erlaubte Tötung 83 4\. Tötung in Notwehr oder Notstand 92 III. Unvorsätzliche Tötung 95 1\. Fahrlässige Tötung 97 2\. Unvorsätzliche Tötung 110 3\. Das Gericht 124 4\. Der Zeuge 135 5\. Die Asylstadt 137 6\. Der Sinn des Aufenthalts in der Asylstadt 141 C. Die geschichtliche und juristische Auffassung 145 1\. Einleitung 145 2\. Die altassyrischen Strafgesetze nach Tontafeln 145 3\. Die Gesetze des Hammurabi 149 4\. Die hethitischen Strafgesetze nach Tontafeln 156 5\. Die ägyptischen Strafgesetze 157 6\. Die altgriechischen Strafgesetze 158 7\. Die altrömischen Strafgesetze 164 8\. Die juristische Auffassung bezüglich der Tötungsdelikte 171 D. Die theologische Auffassung des NT 180 1\. Einleitung 180 2\. Das Verständnis des Gesetzes im NT 180 3\. Diesseitigkeit und Jenseitigkeit der Gesetze 194 E. Zusammenfassung und Schlußfolgerung 201 1\. Die Gesetze für fahrlässige Tötung im Hexateuch 201 2\. Die jenseitigen Gesetze im NT 202 Anmerkungen 206 Abkürzungsverzeichnis 209 Literaturliste 211 ; Die Dissertation wird in vier große Abschnitte eingeteilt, und zwar die Einleitung , die alt. Ansicht, Die geschichtliche und juristische Auffassung in der jüdischen Umw elt (z.B. Babylon, od. Altgriechen) und die ntl. Ansicht. Das zweite Kapitel wird wied er zweigeteilt, und zwar in die vorsätzliche Tötung und die nicht vorsätzliche Tötung. Unter der ersteren behandele ich den vorsätzlichen Totschlag (Ex 21, 12) und Mord (Ex 21, 14; Num 35, 16-21), die Erlaubte Tötung (Gn 9,6; Ex 21,14.29; Num 35, 21 usw.) un d die Tötung im Krieg (Dt 20,10-13;16f.; Jos 10,14). Unter der letzteren schließlich d ie fahrlässige Tötung (Ex 21, 29. 36) und die schuldlose (unvorsätzliche) Tötung (Ex 2 1, 13; Num 35, 11-15. 22-30; Jos 20, 1-9). Zunächst geht es ...

There is little doubt about regular exercise being an important part of a healthy lifestyle. Therefore, the increasing proportion of children and adolescents participating regularly in appropriate physical activities, should be one of the main objectives of health promotion. The family/parents seems to be one of the most important socializing agents, influencing participation in physical activities. Although the values attributed to sport and physical activity are many and diverse, the beliefs and expectations of parents are important for a child's behavior. The main purpose of this study was to verify the parents' expectations and perceptions of reality related to their children's activities. The subjects of the study were 55 school children ( 33 in first grade and 22 in fourth grade, 25 boys and 30 girls). An adaption of the Sample Activity Questionnaire (Rowland 1990) was issued to the children's parents for the diagnosis of exercise deficiency, regarding the level of spontaneous and organized activity. Besides, we asked the children to report on their physical activity habits during a week. Parents said that their daughters (43.3%) are significantly less active than boys (20%). Furthermore, the parents' answers showed that they believe that children are active enough (72% of the boys and 66.7% of the girls) and that they are as active as their friends. Once again, it was interesting to see that children didn't participate (65% of the boys and 71% of the girls) in organized sports activities outside physical education programmes in school. Pedagogic implications are discussed further.

"Der kommunistisch-stalinistische Terror vernichtete in den Jahren von 1917 bis 1953 viele Millionen Menschen. Erst nach dem Untergang des Sowjetkommunismus kann er in seinem ganzen Ausmaß beschrieben werden. Seine Wurzeln reichen zurück in die Phase von russischer Revolution und Bürgerkrieg. Die Bolschewiki setzten seit 1917 Terror gegen 'Klassenfeinde' ein, wofür ihnen die marxistische Ideologie als Rechtfertigung diente. Die Erfahrungen des Bürgerkriegs bewirkten eine Fixierung auf gewaltsame Methoden, von denen man sich auch in den zwanziger jahren nicht löste. 1921/22 verhungerten Millionen Menschen als Folge der verfehlten bolschewistischen Agrarpolitik. Mit Stalins 'Revolution von oben' wurden ab 1930 wiederum terroristische Maßnahmen gegen Millionen Bauern angewandt, Hunderttausende kamen ums Leben. Zugleich entschloß sich die Parteiführung, das Lagersystem unter Leitung des Geheimdienstes auszubauen und Häftlinge in großem Ausmaß durch Zwangsarbeit auszubeuten. Die größte Opferzahl von sechs bis sieben Millionen Toten kostete 1932/33 eine weitere Hungerkatastrophe, die von der kommunistischen Führung verschuldet war. Nach einer relativen innenpolitischen Entspannung 1934 schlug Stalin Mitte 1936 erneut einen terroristischen Kurs ein. 1937/38 wurden im 'Großen Terror' mindestens 1,4 Millionen Menschen verhaftet und über 680 000 erschossen. Stark betroffen waren die politischen Eliten - unter ihnen vor allem Exilkommunisten -, aber auch breite Schichten der Bevölkerung. Eine besonders verfolgte Gruppe stellten die nationalen Minderheiten dar, deren Herkunftsländer im 'kapitalistischen Ausland' lagen. Ethnische Minoritäten waren auch Opfer der Deportationen der vierziger Jahre, bei denen etwa drei Millionen Personen zwangsumgesiedelt wurden. Nach dem Zweiten Weltkrieg wurden Hunderttausende sowjetische Kriegsgefangene und 'Ostarbeiter', die bereits unter dem nationalsozialistischen Terror gelitten hatten, in stalinistische Lager eingewiesen. Ab 1948 kam es erneut zu verschiedenen 'Säuberungskampagnen', die jedoch weniger blutig als der Terror der dreißiger Jahre abliefen. Sie trugen zum Teil antisemitischen Charakter. Für die Inzenierung der Terrorkampagnen war Stalin in hohem Maße persönlich verantwortlich. Erst nach seinem Tod wurde der Massenterror nicht mehr als Mittel der Politik in der Sowjetunion eingesetzt. Terror allein kann jedoch nicht erklären, warum sich das stalinistische Regime so lange an der Macht hielt. Unterstützung durch entscheidende Gruppen der Bevölkerung und Identifizierung mit dem Sowjetsystem waren dafür unabdingbar. Dennoch kommt dem Terror eine so große Bedeutung zu, daß er ein konstitutives Element einer Sozialgeschichte des Stalinismus sein muß. Der stalinistische Terror sparte keine Bevölkerungsgruppe aus. In diesem Sinne war er die eigentliche totalitäre Diktatur des 20. Jahrhunderts." (Autorenreferat)

The outbreak of AIDS around the world in the last 15 or 20 years is usually referred to as the "AIDS epidemic," or occasionally "pandemic" (Grmek 1990). These terms have no great analytic value. The major medical dictionaries and epidemiological textbooks define an epidemic merely as an outbreak of a disease marked by a greater number of cases than usual (see Fox et al. 1970: 246–49; Mausner and Bahn 1974: 22, 272–77;Stedman's Medical Dictionary1977: 470; Kelsey et al. 1986: 212; Walton et al. 1986: 351; Harvard 1987: 247). This condition is contrasted with the endemic form of a disease at "its habitual level, or what previous experience would lead one to anticipate." The termpandemicis used to describe an epidemic widespread in the world and usually characterized by a large number of cases, for example, the fourteenth-century plague epidemic (or Black Death) and the influenza epidemic during the latter part of World War I. Some authorities stress the fact that epidemics are also characterized by a declining phase. This is true by definition, of course, for otherwise the disease could be described as shifting to a new and higher endemic level. But it is also of interest that most of these unusual outbreaks of disease are eventually limited by such mechanisms as a decrease in susceptibles as persons become immune or die; as interventions, either medical or behavioral, eliminate the source or interrupt transmission; or as the pathogen mutates and becomes less virulent.