Attitude\u2013behavior consistency in tax compliance: A cross-national comparison

Are individuals\u2019 attitudes about paying taxes consistent with their behavior? A direct link between attitudes (tax morale) and behavior (tax compliance) has long been assumed, despite an extensive social scientific literature attesting to the generally weak congruence between the two. This study builds on an emerging body of work questioning the link between tax morale and compliance. It innovates with a cross-national experimental research design whose results indicate that populations with high levels of tax morale exhibit higher evasion rates than those with low levels of tax morale; thus, the study finds that individual self-reported tax morale cannot predict actual evasion choices. Methodologically, the paper contributes the first results of a laboratory experiment on taxation in Denmark, comparing them to laboratory findings from Italy; while previous research indicates that these two countries lie at opposite extremes in tax compliance and morale, our findings run contrary to \u201cculturalist\u201d explanations. Our results show that Danes are more likely to evade tax than Italians, and that individuals\u2019 attitudes toward tax do not significantly predict their actual evasion choices. Finally, we show that discrepancies in tax behavior between Italian and Danish subjects are affected by gender and risk aversion

Testing M2T/T2M Transformations

Presentado en: 16th International Conference on Model Driven Engineering Languages and Systems (MODELS 2013). Del 29 de septiembre al 4 de octubre. Miami, EEUU.Testing model-to-model (M2M) transformations is becoming a prominent topic in the current Model-driven Engineering landscape. Current approaches for transformation testing, however, assume having explicit model representations for the input domain and for the output domain of the transformation. This excludes other important transformation kinds, such as model-to-text (M2T) and text-to-model (T2M) transformations, from being properly tested since adequate model representations are missing either for the input domain or for the output domain. The contribution of this paper to overcome this gap is extending Tracts, a M2M transformation testing approach, for M2T/T2M transformation testing. The main mechanism we employ for reusing Tracts is to represent text within a generic metamodel. By this, we transform the M2T/T2M transformation specification problems into equivalent M2M transformation specification problems. We demonstrate the applicability of the approach by two examples and present how the approach is implemented for the Eclipse Modeling Framework (EMF). Finally, we apply the approach to evaluate code generation capabilities of several existing UML tools.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech. Proyecto TIN2011-2379

Antimicrobial resistance of commensal E. coli from the pork food chain in Germany

In the framework of the National Zoonoses Monitoring in Germany, E. coli from pigs and pork as well as from wild boar meat have been tested for their resistance to a panel of 14 antimicrobials using the broth microdilution method according to CLSI. The determined minimum inhibitory concentrations were evaluated based on the epidemiological cut-off values as provided by EUCAST

Spin Glass Computations and Ruelle's Probability Cascades

We study the Parisi functional, appearing in the Parisi formula for the pressure of the SK model, as a functional on Ruelle's Probability Cascades (RPC). Computation techniques for the RPC formulation of the functional are developed. They are used to derive continuity and monotonicity properties of the functional retrieving a theorem of Guerra. We also detail the connection between the Aizenman-Sims-Starr variational principle and the Parisi formula. As a final application of the techniques, we rederive the Almeida-Thouless line in the spirit of Toninelli but relying on the RPC structure.Comment: 20 page

Do presumptions of negligence incentivize optimal precautions?

In most jurisdictions, the burden of producing evidence on a contested issue traditionally falls on plaintiffs. In a tort claim, this de facto creates a presumption of non-negligence in favor of injurers. Some legal systems in Europe placed renewed attention on “presumed liability” rules, which instead create a presumption of negligence against injurers. In this paper, we analyze the effects of alternative legal presumptions on parties’ care incentives in the presence of discovery errors. Differently from what was suggested in prior research, we show that legal presumptions do affect primary behavior: presuming that the injurer was (not) negligent strengthens (weakens) his care incentives in situations where the plaintiff faces probatory difficulties. We analyze how these effects should inform the choice of evidence regimes to improve the robustness of liability rules, and to minimize the dilutive effect of imperfect discovery on individuals’ care incentives

Multiresistant Salmonella enterica serovar 4,[5],12:i:- in Europe: a new pandemic strain?

A marked increase in the prevalence of S. enterica serovar 4,[5],12:i:- with resistance to ampicillin, streptomycin, sulphonamides and tetracyclines (R-type ASSuT) has been noted in food-borne infections and in pigs/pig meat in several European countries in the last ten years. One hundred and sixteen strains of S. enterica serovar 4,[5],12:i:- from humans, pigs and pig meat isolated in England and Wales, France, Germany, Italy, Poland, Spain and the Netherlands were further subtyped by phage typing, pulsed-field gel electrophoresis and multilocus variable number tandem repeat analysis to investigate the genetic relationship among strains. PCR was performed to identify the fljB flagellar gene and the genes encoding resistance to ampicillin, streptomycin, sulphonamides and tetracyclines. Class 1 and 2 integrase genes were also sought. Results indicate that genetically related serovar 4,[5],12:i:- strains of definitive phage types DT193 and DT120 with ampicillin, streptomycin, sulphonamide and tetracycline resistance encoded by blaTEM, strA-strB, sul2 and tet(B) have emerged in several European countries, with pigs the likely reservoir of infection. Control measures are urgently needed to reduce spread of infection to humans via the food chain and thereby prevent the possible pandemic spread of serovar 4,[5],12:i:- of R-type ASSuT as occurred with S. Typhimurium DT104 during the 1990s

Nuclear shape dependence of Gamow-Teller distributions in neutron-deficient Pb isotopes

We study Gamow-Teller strength distributions in the neutron-deficient even isotopes (184-194)Pb in a search for signatures of deformation. The microscopic formalism used is based on a deformed quasiparticle random phase approximation (QRPA) approach, which involves a self-consistent quasiparticle deformed Skyrme Hartree-Fock (HF) basis and residual spin-isospin forces in both the particle-hole and particle-particle channels. By analyzing the sensitivity of the Gamow-Teller strength distributions to the various ingredients in the formalism, we conclude that the beta-decay of these isotopes could be a useful tool to look for fingerprints of nuclear deformation.Comment: 20 pages, 11 figures. To be published in Physical Review

Description of single and double analog states in the f7/2 shell: The Ti isotopes

The excitation energies of single analog states in even-odd Ti isotopes and double analog states in even-even Ti isotopes are microscopically described in a single j-shell formalism. A projection procedure for generalized BCS states has been used. As an alternative description a particle-core formalism is presented. The latter picture provides a two-parameter expression for excitation energies, which describes fairly well the data in four odd and three even isotopes of Ti.Comment: 14 pages,7 figures, 2 tables. To appear in Phys. Rev.

Hyperbolic Balance Laws with a Non Local Source

This paper is devoted to hyperbolic systems of balance laws with non local source terms. The existence, uniqueness and Lipschitz dependence proved here comprise previous results in the literature and can be applied to physical models, such as Euler system for a radiating gas and Rosenau regularization of the Chapman-Enskog expansion.Comment: 26 page