“…Por influencia del Derecho de la Unión Europea la línea divisoria entre impuestos directos e impuestos indirectos está, en ocasiones, borrosa, de manera tal que, a la postre, las figuras se acaban intercambiando para dar respuesta a las dificultades con las que se encuentra la consecución de objetivos recaudatorios, v. gr., prestaciones patrimoniales de carácter público no tributarias. …”

Tabla de Contenidos: “…Edición, publicación y distribución de libros electrónicos académicos; Página legal; Coordinador del curso; Colaboradores; Resumen; Tabla de contenidos; Principales términos y sus definiciones: propuesta de EdUniv; Sobre el acceso; Control del acceso; Acceso Abierto; Acceso restringido; Sobre las entidades; Nodo Nacional del MES; Red Nacional de Datos del Ministerio de Educación Superior de Cuba (RedUniv); Red Cuba; Intranet universitaria; Editores y editoriales; Grupo de Interés de Editores (GrIE); Editorial Universitaria; Sobre los servicios de información; Copia de colecciones de e-Libros…”

Tabla de Contenidos: “…Preface to "Coatings to Improve Optoelectronic Devices". vii -- Nengduo Zhang, Jian Sun and Hao Gong Transparent p-Type Semiconductors: Copper-Based Oxides and Oxychalcogenides Reprinted from: Coatings 2019, 9, 137, doi:10.3390/coatings9020137 1 -- Nuria Novas, Alfredo Alcayde, Dalia El Khaled and Francisco Manzano-Agugliaro Coatings in Photovoltaic Solar Energy Worldwide Research Reprinted from: Coatings 2019, 9, 797, doi:10.3390/coatings9120797 29 -- Ashraf Uddin, Mushfika Baishakhi Upama, Haimang Yi and Leiping Duan Encapsulation of Organic and Perovskite Solar Cells: A Review Reprinted from: Coatings 2019, 9, 65, doi:10.3390/coatings9020065. 51 -- Kensuke Nishioka, So Pyay Moe and Yasuyuki Ota Long-Term Reliability Evaluation of Silica-Based Coating with Antireflection Effect for Photovoltaic Modules Reprinted from: Coatings 2019, 9, 49, doi:10.3390/coatings9010049. 69 -- Gr ́egory Barbillon Fabrication and SERS Performances of Metal/Si and Metal/ZnO Nanosensors: A Review Reprinted from: Coatings 2019, 9, 86, doi:10.3390/coatings9020086. 77 -- Manuela Proen ̧ca, Marco S. …”

Tabla de Contenidos: “…Analysis of multiaxial tensile stresses in cold forging tools -- Reduced three-dimensional model for cold rolling simulation of aluminium alloys -- Numerical and Experimental Investigation of Multi-axial Forging of AA6082 Alloy -- Evaluation of forming factors for Titanium Gr. 2 alloy sheets with multistage SPIF process -- Integration of material simulation to extend the accuracy of FEM results for metallic forming processes -- Optimization of the heat transfer simulation time during 3D printing of PLA material -- Optimization of process variables in warm extrusion of a Mg-Al-Zn alloy by numerical simulation -- Deformation of elastically inhomogeneous solid modelled with diffuse interface approach -- Effect of work roll surface warming on hot strip temperature development in industrial scale virtual rolling model -- Soft sensor model of phase transformation during flow forming of metastable AISI 304L austenitic steel -- Modeling the morphology evolution of recrystallized grains of aluminum alloys under oriented growth and anisotropic dispersoid pinning -- Information extraction from time series in the EDM drilling process -- Sensitivity analysis and formulation of the inverse problem in the stochastic approach to modelling of phase transformations in steels -- Cold forging of hollow shafts with variable wall thickness by means of an adjustable forming zone -- Numerical and experimental analysis of the influence of manufacturing parameters in additive manufacturing SLM-PBF on residual stress and thermal distortion in parts of titanium alloy Ti6Al4V -- Material parameters identification of thin fiber-based materials using the method of machine learning exploiting numerically generated simulation data Numerical analysis of inhomogeneous parameters of paperboard using tensile tests -- Numerical Simulations of Friction Stir Spot Welding Process using Coupled Eulerian-Lagrangian Approach -- Modelling of viscoelasticity of thermoplastic polymers in micro hot embossing process -- Effect of welding processes on microstructure and mechanical properties of laser welded Al-Si coated 22MnB5 steel -- Determining Critical Wall Angle in Micro-Incremental Sheet Forming of SS316L Foils for Formability Assessment -- Numerical Analysis of Damage and Failure in Anisotropic Sheet Metals During Biaxial Loading -- Prediction of Fracture Behavior in a Quenching and Partitioning Steel under Different Stress States -- Cyclic bending behaviors of extruded AZ31 magnesium alloy beams -- A numerical study to analyze the effect of process parameters on ring rolling of Ti-6Al-4V alloy by Response Surface Methodology -- Comparison of laser coordinate measurements and hierarchical multiscale finite element models for the cup drawing of three commercial aluminium alloys -- Numerical simulation and experimental validation of electromagnetic-impacted micro-forming processes of aluminum alloy thin sheet -- Gotoh’s 1977 Yield Stress Function with Kinematic Hardening for Modeling Strength Differential Yielding of Orthotropic Sheet Metals -- Analysis of forming limits during cold forging of aluminum hybrid billets -- Experimental and Numerical Simulation on Formability and Failure Behavior of Thermoplastic Carbon Fiber/AL Composite Laminates…”