Browsing by Subject "Inspection"

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    Análisis crítico de las nuevas reducciones introducidas por la Ley 12/2023 aplicables sobre los rendimientos netos derivados del arrendamiento de viviendas en el IRPF
    (Centro de Estudios Financieros, 2025-03-14) Marcos Cardona, Marta; Derecho Financiero y Tributario; Facultad de Derecho
    Among the set of measures that public authorities may adopt to facilitate access to rental housing, fiscal policy plays a fundamental role. Focusing on the realm of personal taxation, Law 12/2023, of 24 May, introduced changes to the taxation of rental income, modifying the reduction percentages applicable to net positive income in the Personal Income Tax (IRPF). Prior to its enactment, the general reduction stood at 60 %, but the new legislation establishes a basic percentage of 50 %, with the possibility of increasing it up to 90 %. The application of these different percentages is subject to compliance with certain specific requirements, whose adequacy and effectiveness will be subject to critical analysis.
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    Usevalia: managing inspection-based usability audits
    (Taylor and Francis Group, Taylor and Francis, 2022-09-14) Sobrino-Duque, Raimel; Carrillo de Gea, Juan Manuel; López-Jiménez, Juan José; Nicolás Ros, Joaquín; Fernández Alemán, José Luis; Informática y Sistemas
    Heuristic evaluation provides usability auditors with a structured flow of activities that enables them to obtain reliable, comparable and cost-effective usability evaluation results. Tools supporting heuristic evaluation are scarce in literature. Usevalia is an Internet-based tool that manages usability audits on the basis of heuristic evaluation. This article presents the main features of Usevalia, together with a validation of the software by following the Technology Acceptance Model, which verified the users’ perceptions of Usevalia as regards usefulness, ease of use, attitude and intention to use. A total of 22 students enrolled on a human–computer interaction course were involved in the validation. According to the results of the survey conducted with them, the proposed tool is easy to use (MD=4.00 out of 5) and useful for conducting usability audits based on heuristic evaluation (MD=4.00 out of 5). An expert-based validation was also carried out in order to thoroughly compare Usevalia’s features with those of a spreadsheet-based tool that performs usability audits in the traditional manner. This comparative analysis made it possible to conclude that the Usevalia tool has a higher perceived usefulness (M=4.43) and perceived ease of use (M=4.13) than a traditional audit tool, such as the Usability Datalogger spreadsheet (M=2.43 and M=3.03, respectively).