Temporary Employment in Tourism Activities: Regional differences in Spain

The great capacity of tourism to provide employment, especially between groups of workers with a more difficult insertion in the labour market, is one of its most well-known positive aspects. However Tourism employment is often described as low skilled, which is associated with average lower wages, higher percentage of fixed-term contracts, and longer working day than other industries. Nevertheless, this is not true for all tourism activities. Although this description could be close for hotels and restaurants labour market, it is completely different for land transport, travel agencies and tour operators activities. This could be related with the fact that each characteristic tourism industry provides a different percentage of his output to tourists, as it is shown in the Spanish Tourism Satellite Account. Given that, the aim of this paper is to analyse what factors can determine the incidence of temporary employment in Tourism activities in Spain and to discuss regional differences. As result, our first step is to identify the labour market characteristics of the different tourism activities. These results are clear influenced by the particularities of the different activities (labour market of transport activities is very different from hotels and restaurants activities) and not by a tourism characteristic. Thus, the second step is to analyse how tourism influence in the labour-market conditions after controlling for the particularities of the different tourism activities. In this case, we focus in just one characteristic of the labour market very associated with low-quality jobs; the share of workers with fixed-term jobs. Although Spain is one of the countries with the highest arrivals of tourists, those are not equally distributed by regions. This allows us to identify the degree of specialization of each region in tourism, and to analyse its impact in the share of workers with fixed-term contracts. Results show that the highest tourism specialization of the region decreases the share of workers with fixed-term contracts, after isolating the particularities of the different tourism activities. It seems that this low-quality characteristic disappear with the development of the sector in some regions.

The Effects of an Employment Tax Enforcement Regime on US Small Business and Proprietor Payment Compliance

This study attempted to identify ways to improve voluntary compliance and minimize taxpayer burden, but also tries to understand the behavior of taxpayers’ compliance given the compliance regimen. Most explicitly, it attempted to identify ways to improve payment compliance using regimens already utilized in other parts of the tax code. The research question was whether different tax regimes, such as safe harbor, can change the behavior of employment tax payment for small business or self-employed taxpayers. The idea was to determine if a safe harbor provision can reduce the proclivity of authorized individuals to implement a payroll tax dilemma strategy and whether or regimen can reduce payment noncompliance in time of economic distress. To answer the research question, an online experiment was employed. The experimental design was an impact study. The population of interest in this study was all authorized individuals from small and self-employed firms. The sample size totaled 205, and it was based on the a-priori sample size calculation. Analysis of variance (ANOVA) was chosen as the data analysis technique, but other nonparametric test and logistic regression models were used to further analyze the data. This study showed that for subjects who did not subscribed to safe harbor provision but experienced an increased probability of apprehension increased their payment compliance. Also, the availability of a safe harbor provision lead to a large numbers to a safe harbor provision subscription in order to avoid enforcement. This study was able to show that individuals were willing to improve their payment compliance rate when enforcement was increased. The General Deterrence Theory explains that increased deterrence will lead to higher compliance. The study showed a 10 percent improvement in payment compliance when safe harbor was implemented. The results from this study also suggest that provisions such as a safe harbor can be a method of reducing filing costs and audit costs and ultimately taxpayer burden. On the other hand, the results of this study were inconclusive in determining if such provisions can improve payment compliance. Nevertheless, the outcome of this study can improve timing and accuracy of employment taxes payments and it may improve the accuracy of employment tax payment

Efectividade do adestramento muscular respiratorio nos pacientes con enfermidade pulmonar obstructiva crónica

[Resumen] Objetivo: Conocer la evidencia existente sobre la efectividad del tratamiento con entrenamiento muscular respiratorio en la Enfermedad Pulmonar Obstructiva Crónica (EPOC). Material y Métodos: Se realiza una búsqueda de artículos en las bases de datos Pubmed/Medline, Scopus, PEDro y Web of Science, que hablen del efecto del entrenamiento muscular respiratorio en la EPOC, cuya lengua de publicación sea el castellano, el inglés, el francés, el italiano o el portugués. Se buscan artículos publicados desde el año 2005 hasta mayo de 2016. Resultados: Han sido incluidos 11 artículos después de la estrategia de búsqueda y selección utilizada. En ellos, se miden los efectos del entrenamiento respiratorio en la EPOC. Únicamente un artículo habla acerca del entrenamiento muscular espiratorio mientras que los otros diez artículos tratan del entrenamiento muscular inspiratorio. Conclusión: A través del análisis de los diferentes artículos estudiados podemos decir que el entrenamiento respiratorio produce una mejora significativa en las variables estudiadas: fuerza y resistencia de la musculatura respiratoria, tolerancia al ejercicio, disnea y calidad de vida. No podemos valorar qué tipo de entrenamiento resulta más eficaz.[Abstract] PURPOSE: To determine the evidence of the efecctiveness of treatment with respiratory muscle training in Chronic Obstructive Pulmonary Disease. METHODS: A search in Pubmed/Medline, Scopus, PEDro and Web of Science, wich speak of the effect of respiratory muscle training in COPD whose publication language is Spanish, English, French, Italiano or Portuguese. Articles published from 2005 through June 2016 are sougth. RESULTS: There were used 11 articles after the search and selection strategy used. In them, the effects of respiratory muscle training in COPD are measured. Only one article talks about expiratory muscle training while the other then articles talks deal of inspiratory muscle training. CONCLUSION: Through the analysis of diferente articles studied we can say that the respiratory training produces a significant improvement in the studied variables: strength and endurance of the respiratory muscles, exercise tolerance, dyspnea and quality of live. We can not assess what training is more effective.[Resumo] OBXETIVO: Coñecer a evidencia existente da efectividade do tratamento con adestramento muscular respiratorio na Enfermidade Pulmonar Obstrutiva Crónica (EPOC). MATERIAL E MÉTODOS: Realízase unha busca de artigos nas bases de datos Pubmed/Medline, Scopus, PEDro e Web of Science, que falen do efecto do adestramento muscular respiratorio na EPOC. Os idiomas nos que se realizou a busca foron: castelan, inglés, francés, italiano e portugués, dende o ano 2005 ata Xuño de 2016. RESULTADOS: Foron incluidos 11 artigos despois de aplicar a estratexia de busca e selección. Neles, midense os efectos do adestramento muscular respiratorio na EPOC. Únicamente un artigo fala sobre o adestramento muscular espiratorio, mentres que os outros analizan o adestramento muscular inspiratorio CONCLUSIÓN: A través da análise dos diferentes artigos estudiados podemos falar de que o adestramento respiratorio produce unha mellora significativa das variables estudiadas: forza e resistencia da musculatura respiratoria, tolerancia o exercicio, disnea e calidade de vida. Non podemos determinar que adestramento resulta máis eficaz.Traballo fin de grao (UDC.FCS). Fisioterapia. Curso 2015/2016

The implications of tourism development on labour conditions

Tourism currently plays an important role in the economy, contributing to the growth of economy, as well as having a remarkable impact on the local economy, environment, population and social development of the regions. The particular feature of the tourism is that includes many activities of different type and size, so this transversal character contributes to the creation of direct and indirect employment. However, the measurement and evaluation of the economic impact of tourism face two difficulties: first, the extensive and varied methodology on its measurement, and secondly the lack of reliable statistical sources and homogeneous. According to the specialized literature, tourism industry is considered labor-intensive activity that generates employment among people with low possibilities entering the labor market such as women, immigrants, young people and less skilled. However, tourism employment has been criticized for generating temporary and part-time employment, and low-wages. Consequently it is essential to focus on the tourism employment analysis given that the quality of tourist services offered will depend on the employees, because it is a factor still irreplaceable in many phases of activity. In addition, for the formulation of policies and an efficient expenditure of public funds become vital to know, examine and evaluate the impact of tourism on employment. Furthermore, the maintenance and improvement of competitiveness in the tourism sector could considerably contribute to promoting intelligent, sustainable and integrated growth. Although Spain maintains one of the highest positions in the world ranking in the number of tourists’ arrival, its distribution by regions is very different. In addition, the Spanish tourism follows the pattern of Mediterranean tourism, with a high concentration of activity in the summer months. Consequently, it is essential to propose a method to study tourism specialization and seasonality in Spain at a regional level, which enhances the analysis of the tourism sector. Depending on the degree of development of tourism in each region, we can observe different effects on the economy. Therefore, the purpose of this study is to contribute to fill the gap in the literature about working conditions in the tourism characteristic activities. As a result the first step is to review the existing literature that defines the concepts of tourism, tourism specialization and seasonality, and to look for the best measure to approach these concepts. Then, we applied the specialization and seasonality in order to find the regional disparities in the Spanish territory. Secondly, we analyze tourism employment from supply-side perspective following the international recommendations, and using data provided by Census and the Labor Force Survey. We obtain that tourism employment have different characteristics depending on the particular characteristic activity. In addition, the outcomes show the worrying presence of temporary employees, the slightly increase of part-time employees and a decrease of wage relative to the rest of the economy. Later, in the third section we examine the effects of tourism specialization and seasonality on the high percentage of temporary employment in the tourist activities. Finally in the last section, we consider how the tourism specialization and seasonality influence on the labor market. We introduce the indicators of tourism specialization and seasonality in a wage equation to see its effects on wages and employment

A regional analysis of Tourism Specialization in Spain

Tourism sector is playing an important role in the development of a region, contributing to the economy growth and job creation. Despite of the actual crisis, Tourism activities continues to growth in the last year (UNWTO 2011). Also, Spain maintains in the better positions of the world ranking. Furthermore, Tourism activities generate around 10% of GPD and represents 11.5% of total workers of the Spanish Economy. Nevertheless, this is not true for all the Spanish Regions. There are regional differences in the number of tourist arrivals, level and quality of employment, number of open Hotels, amenities, etc. Consequently, it is necessary to concentrate on tourism phenomenon and its economic measurement. The main purpose of this paper is to analyses the tourism specialization in the Spanish Provinces. In general previous literature supports the idea that tourism enhances economic growth (Neves & Maças 2008). Tourism specialization has a positive and significant effect in different areas of our economies, for example, GPD, labour conditions, educational level?For that reason, it is essential to review the previous literature and clarify which indicators are the best ones to measure tourism specialization. Could tourism specialization make a difference in the regional economy? In order to study the tourism specialization, we focus on demand and supply side variables for tourism sector. Such factors may concern the quality and the capability of a destination to attract visitors. Moreover, we have included amenities variables referred to natural places, recreational sites and climate. We developed a cluster analysis to try do differentiate the tourism specialization. It is essential to understand the relationship between tourism characteristics, amenities and its economic impacts for public policies and tourism managing

Temporary Employment in Tourism Activities: Regional differences in Spain

The great capacity of tourism to provide employment, especially between groups of workers with a more difficult insertion in the labour market, is one of its most well-known positive aspects. However Tourism employment is often described as low skilled, which is associated with average lower wages, higher percentage of fixed-term contracts, and longer working day than other industries. Nevertheless, this is not true for all tourism activities. Although this description could be close for hotels and restaurants labour market, it is completely different for land transport, travel agencies and tour operators activities. This could be related with the fact that each characteristic tourism industry provides a different percentage of his output to tourists, as it is shown in the Spanish Tourism Satellite Account. Given that, the aim of this paper is to analyse what factors can determine the incidence of temporary employment in Tourism activities in Spain and to discuss regional differences. As result, our first step is to identify the labour market characteristics of the different tourism activities. These results are clear influenced by the particularities of the different activities (labour market of transport activities is very different from hotels and restaurants activities) and not by a tourism characteristic. Thus, the second step is to analyse how tourism influence in the labour-market conditions after controlling for the particularities of the different tourism activities. In this case, we focus in just one characteristic of the labour market very associated with low-quality jobs; the share of workers with fixed-term jobs. Although Spain is one of the countries with the highest arrivals of tourists, those are not equally distributed by regions. This allows us to identify the degree of specialization of each region in tourism, and to analyse its impact in the share of workers with fixed-term contracts. Results show that the highest tourism specialization of the region decreases the share of workers with fixed-term contracts, after isolating the particularities of the different tourism activities. It seems that this low-quality characteristic disappear with the development of the sector in some regions

Electric field inversion asymmetry: Rashba and Stark effects for holes in resonant tunneling devices

We report experimental evidence of excitonic spin-splitting, in addition to the conventional Zeeman effect, produced by a combination of the Rashba spin-orbit interaction, Stark shift and charge screening. The electric-field-induced modulation of the spin-splitting are studied during the charging and discharging processes of p-type GaAs/AlAs double barrier resonant tunneling diodes (RTD) under applied bias and magnetic field. The abrupt changes in the photoluminescence, with the applied bias, provide information of the charge accumulation effects on the device.Comment: 4 pages, 2 figure

Lithospheric 3D gravity modelling using upper-mantle density constraints: Towards a characterization of the crustal configuration in the North Patagonian Massif area, Argentina

The North Patagonian Massif is an Argentinean plateau that has an average height of 1200 m and stands from 500 to 700 m above the neighboring areas. During Paleogene, it suffered a sudden uplift of more than 1200 m without noticeable internal deformation; thus, it could be related to isostatic disequilibrium. To shed light on the geodynamic development of the area it is necessary to characterize the present-day configuration of the crust. In this study, a lithospheric-scale 3D density model was developed by integrating all the available data of the area with the objective of assessing the depth of the crust–mantle discontinuity (Moho). During the construction of the initial density model, we tested different mantle density scenarios obtained using P- and S-wave velocities from tomographic models, converting them into densities and comparing the conversions with densities obtained from xenoliths. Below the North Patagonian Massif plateau, we have derived a Moho depth between 40 and 50 km which is from 2 to 7 km deeper than its surroundings. There is an evident correlation between high topography and deep Moho that would indicate isostatic equilibrium at present. The model results provide a new approach to the Moho depth in an area where there is no seismic constraining information about this discontinuity. In addition, we found a spatial correlation between the variation of the mean crustal density and the location of the Paleozoic terranes that were proposed to constitute the basement of Argentina.Fil: Gómez Dacal, María Laura. Universidad Nacional de La Plata. Facultad de Ciencias Astronómicas y Geofísicas. Departamento de Gravimetría; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Tocho, Claudia. Universidad Nacional de La Plata. Facultad de Ciencias Astronómicas y Geofísicas. Departamento de Gravimetría; Argentina. Comisión de Investigaciones Científicas de la Provincia de Buenos Aires; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Aragon, Eugenio. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - La Plata. Centro de Investigaciones Geológicas. Universidad Nacional de La Plata. Facultad de Ciencias Naturales y Museo. Centro de Investigaciones Geológicas; ArgentinaFil: Sippel, Judith. Universitat Potsdam; AlemaniaFil: Scheck Wenderoth, Magdalena. German Research Centre for Geosciences; AlemaniaFil: Ponce, Alexis Daniel. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Ciencias de la Tierra y Ambientales de La Pampa. Universidad Nacional de La Pampa. Facultad de Ciencias Exactas y Naturales. Instituto de Ciencias de la Tierra y Ambientales de La Pampa; Argentin