Notes, summaries, assignments, exams, and problems for Vocational training

Value Added Tax (VAT) in Spain

What is VAT?

VAT (Value Added Tax) is an indirect tax levied on the consumption of goods and services in Spain. It applies to the delivery of goods and services but does not apply to the Canary Islands, Ceuta, or Melilla, which have their own indirect tax systems.

Taxable Events

The following are considered taxable events for VAT purposes:

• Delivery of goods and services
• Intra-community acquisitions made by employers and professionals
• Imports of goods made by entrepreneurs, professionals, and individuals

Transactions Not Subject to VAT

The following transactions are not subject to VAT:

• Provision of services arising from labor relations or administration
• Delivery of free samples without commercial value for promotional purposes
• Delivery

After the First World War, most of the belligerent countries had suffered serious economic losses. The United States was the only exception, consolidating its position as a great world power.

The return to the pre-war economy presented many difficulties. These included:

• Dependence of European governments on the U.S. economy
• Increasing protectionism
• Rising inflation caused by an increased money supply during the war
• Rising unemployment
• A tendency towards overproduction in the economic system

The Roaring Twenties and the 1929 Crash

In the 1920s, America best reflected confidence in the future because it was the only country experiencing significant economic expansion. For this reason, much of the population took out loans and speculated on the New York... Continue reading "The Great Depression: Causes and Consequences" »

Nanotechnology

Concept

Nanotechnology is the study, design, and creation of materials by manipulating matter at the nanometer scale. A nanometer is 10^-9 meters. It is based on the fact that the properties of matter at the nanoscale are distinct from those on a macroscopic scale.

*Example:* Graphite and diamond.

Applications

• Machines and instruments capable of depositing atoms and molecules in the right place.
• Design of materials for a specific role and a lead in a specific situation.

Applications in Electronics: LEDs

LEDs (light-emitting diodes) are semiconductor devices made with crystals of indium and gallium. They replace traditional light bulbs. They do not waste heat energy; therefore, all the energy invested produces light more efficiently.

*Examples:... Continue reading "Nanotechnology: Applications, Benefits, and Risks" »

Previous Concepts

Stress: The applied force per unit area.

Elongation: Deformation of a material under the action of a force.

Reduction in Area: The decrease in cross-sectional area.

General Properties

• Impenetrability: The volume occupied by a body cannot be occupied by another simultaneously.
• Severability: Divisible parts can be increasingly smaller.
• Porosity: Having pores.
• Compressibility: The ability of bodies to decrease their volume by applying pressure.
• Affinity: The force that unites similar materials.
• Adhesion: Attraction established between bodies whose surfaces are in contact.
• Solubility: The ability to dissolve and disperse within a liquid.
• Specific Gravity: The ratio of a body's weight to the weight of an equal volume of a reference substance.

Remuneration and Social Security in Spain

Assessing In-Kind Compensation

Housing:

• 10% of the property's rateable value.
• 5% over the revised rateable value (effective from January 1, 1994).
• 5% over 50% of the wealth tax value if no rateable value exists.

Vehicle:

• Delivery: Purchase cost, including taxes.
• Use: 20% of cost and charges, or if not owned, the market value of a new equivalent vehicle.

Other In-Kind Payments:

• Loans with sub-legal interest rates: The difference between the actual and legal interest.
• Meals, lodging, travel, and tourism: Employer's cost, including taxes.
• Insurance premiums and fees: Employer's cost, including taxes.
• Worker's study costs: Employer's cost, including taxes.
• Pension plan contributions and liabilities: Full amount.
• Other:

The Outbreak of Civil War

On July 17, 1936, a civil war erupted in Melilla, Ceuta, and Tetuan, and on July 18th, it spread to mainland Spain. An important sector of the army (Franco, Queipo de Llano, Mola, etc.), along with traditionalists and Falangists, staged a coup. The rebels seized control of governing bodies in some cities and established a board of military officers, intending to restore order and suppress popular unrest. Within two days, the rebels had secured several forts.

On July 19th, José Giral decided to arm militias (volunteer groups) of unions and parties of the Popular Front to stop the coup and defend the Republican government. General Goded led the uprising in Catalonia, but it received little support from the civilian population.... Continue reading "Spanish Civil War: A Nation Divided (1936-1939)" »

Toxicological Properties and Exposure

The dose of a poison refers to the quantity absorbed by the body, typically measured in milligrams per kilogram (mg/kg). The resulting damage depends on various factors, including human physiology, the contaminant's inherent toxicity, and the rate at which the body absorbs the contaminant. Given the variability of these factors, we define the concept of exposure, represented by the formula E = f(c, t), where 'c' is concentration and 't' is time.

Types of Poisoning

• Acute Intoxication: This leads to a severe deterioration in the body, becoming apparent within a short period. It requires acute exposure to the toxic substance and rapid absorption by the organism.
• Subacute Intoxication: Less severe than acute intoxication,

Banking Financial Intermediaries in Spain

Banks, thrifts, and credit unions constitute the Spanish banking system. These entities are financial intermediaries. The primary differences between them lie in their legal structure:

• Banks: Private companies aiming to generate profits for their owners.
• Savings Banks: Non-profit entities allocating profits to charitable and social causes.
• Credit Unions: Members are depositors who benefit from their financial services.

Regarding services, the typical activities of these banking intermediaries are very similar: deposit-taking and lending.

Market Failures

1. Cycles: The market is criticized for failing to ensure stable economic growth.
2. Externalities: Many economic activities generate external effects on society

It will absorb local artistic traditions. These traditions are: Hispanic Art, Roman (Roman classical), Paleochristian Art, and the influence of Islam, Visigothic, and East.

In the 10th century, with the Caliphate of Cordoba, Hispano-Muslim art buildings were built that marked the climax, making it the classical period of Islamic art. From this time on, it became a benchmark for all future stages, until the 15th century, with Nasrid survivals.

Another influence is from the North of Africa, both in the Umayyad period and Taifa. From the 11th century until the 13th century, it will become part of the Empire.

Christian influence: They coexisted with Muslims in the Iberian Peninsula. The boundaries are blurred in cultural and artistic exchanges (the... Continue reading "Umayyad Art in Al-Andalus: Religious Architecture" »