Suchergebnisse

La figura del consorcio local y su consideración como Entidad local, ha sido un tema sujeto a constante discusión, tras la entrada en vigor de la Ley Reguladora de las Bases del Régimen Local, de 1985. Esta discusión se ha acrecentado aún más, si cabe, desde la entrada en vigor de la Ley de racionalización y sostenibilidad de la Administración Local. Junto a lo anterior, la potestad tributaria del consorcio, es otro asunto que genera una constante discusión. Este trabajo pretende poner de manifiesto, no sin cierta controversia, que el consorcio no es una Entidad local —porque el legislador básico estatal así lo quiso— y por tanto no puede gozar de potestad tributaria alguna.

The local Consortium and its consideration as Local Authority has been a topic under constant discusion since Law, of 1985, regulating Local Regimen Bases came into forced. This discussion has increased even more when the Law of rationalization and sustainability of the Local Administration came into force. In addition to that, the taxing rights of the Consortium, is another issue that generates constant debate. This work prenteds to point out, althogh with some controversy, that the Cosortium is not a local Authority —because the basic central govenment legislator wanted to be this way— and, therefore, it cannot have any tax rights. ; La figura del consorcio local y su consideración como Entidad local, ha sido un tema sujeto a constante discusión, tras la entrada en vigor de la Ley Reguladora de las Bases del Régimen Local, de 1985. Esta discusión se ha acrecentado aún más, si cabe, desde la entrada en vigor de la Ley de racionalización y sostenibilidad de la Administración Local. Junto a lo anterior, la potestad tributaria del consorcio, es otro asunto que genera una constante discusión. Este trabajo pretende poner de manifiesto, no sin cierta controversia, que el consorcio no es una Entidad local —porque el legislador básico estatal así lo quiso— y por tanto no puede gozar de potestad tributaria alguna.

This paper shows an adaptive statistical test for QRS detection of electrocardiography (ECG) signals. The method is based on a M-ary generalized likelihood ratio test (LRT) defined over a multiple observation window in the Fourier domain. The motivations for proposing another detection algorithm based on maximum a posteriori (MAP) estimation are found in the high complexity of the signal model proposed in previous approaches which i) makes them computationally unfeasible or not intended for real time applications such as intensive care monitoring and (ii) in which the parameter selection conditions the overall performance. In this sense, we propose an alternative model based on the independent Gaussian properties of the Discrete Fourier Transform (DFT) coefficients, which allows to define a simplified MAP probability function. In addition, the proposed approach defines an adaptive MAP statistical test in which a global hypothesis is defined on particular hypotheses of the multiple observation window. In this sense, the observation interval is modeled as a discontinuous transmission discrete-time stochastic process avoiding the inclusion of parameters that constraint the morphology of the QRS complexes. ; This work has received research funding from the Spanish government (www.micinn.es) under project TEC2012 34306 (DiagnoSIS, Diagnosis by means of Statistical Intelligent Systems, 70K€) and projects P09-TIC-4530 (300K€) and P11-TIC-7103 (156K€) from the Andalusian government (http://www.juntadeandalucia.es/organismos/economiainnovacioncienciayempleo.html).