A social welfare model for the evaluation of the spanish income tax system

In this paper we present a social welfare model for the evaluation of the Spanish income tax system in 1986 and 1988. The redistributive effect, capturing the improvement in vertical inequality, and the revenue effect, capturing the loss in mean disposable income as a consequence of the tax, are combined to produce a measure of social welfare change. Then, following Lambert and Ramos (1996) the redistributive effect is decomposed into a horizontal and a vertical contribution. The main novelties we introduce are the following three. (a) We adopt an absolute framework which is seldom used in the empirical literature. (b) We emphasize the differences between the horizontal inequality due to the exemptions and tax credits not based on equity considerations, and what we call unintended horizontal inequality arising from: i) the practice of applying a progressive tax schedule to unadjusted incomes followed by family tax credits, rather than applying directly the tax schedule to income adjusted by family circunmstances; ii) differences between the analyst's equivalence scale and the implicit fiscal scale, and iii) the existence of other eharaeteristies, ignored by the analyst but taken as ethieally relevant by the fiscal authority. Among other things, this breakdown allows us a more detailed explanation than previous studies of the inerease in the horizontal inequality in Spain between 1986 and 1988. (c) Finally, we highlight a fundamental diffieulty in all methods, including ours, that rely on the partitíon by similars for the measurement of horizontal inequality

Novel tuneable filter based on MZ and an amplified ring resonator for OFDM networks

IEEE Lasers and Electro-Optics Society. 1999 Annual Meeting. 8-11 November 1999. San Francisco, CAA novel reconfigurable fibre based tuneable filter is proposed. The module relies on a cascaded connection of Mach-Zehnders and an amplified fibre ring resonator. MHz range adjustable FHWM bandwidths and high crosstalk are achieved.Publicad

Democratising Participatory Research

In this book Carmen Martinez-Vargas explores how academic participatory research and the way it is carried out can contribute to more, or less, social justice. Adopting theoretical and empirical approaches, and addressing multiple complex, intersectional issues, this book offers inspiration for scholars and practitioners to open up alternative pathways to social justice, viewed through a Global South lens. Martinez-Vargas examines the colonial roots of research and emphasises the importance of problematising current practices and limitations in order to establish more just and democratic participatory research practices. Although practitioners have been challenging the Western roots of research and participatory research for decades, their goals can be compromised by pluralities and contradictions in the field. This book aims not to replicate past participatory research approaches, but to offer an innovative theoretical foundation—the Capabilities Approach—and an innovative participatory practice called ‘Democratic Capabilities Research’. Democratising Participatory Research is not only timely and relevant in South Africa, but also in the Global North owing to the current crisis of values jeopardising the peaceful existence of diverse societies. The book gives essential recommendations for capabilities and human development scholars to reframe their perspectives and uses of the Capabilities Approach, as well as for participatory practitioners to critically reflect on their practices and their often limited conceptualisation of participation

Mejora en el proceso de evaluación y selección de proveedores en una empresa líder del sector retail aplicando Analytic Network Process ANP (Proceso Analítico en Red)

Publicación a texto completo no autorizada por el autorEstablecer con la recolección de datos para detectar los cuellos de botella que se generan en la cadena de abastecimiento. En respuesta a esta necesidad y buscando satisfacer varios criterios, se propone un modelo de evaluación aplicando el método de toma de decisiones multicriterios Analytic Network Process ANP (Proceso Analítico en Red), con el objetivo de seleccionar al mejor proveedor en una empresa del sector retail, optimizar las ineficiencias y mejorar los procesos; luego modelar con el software Superdecisions (herramienta para construir modelos de problemas multicriterios). Finalmente evaluamos los diferentes criterios y alternativas, de manera que obtengamos soporte para tomar decisiones.Trabajo de suficiencia profesiona

Synthesis of Optical Filters Using Sagnac Interferometer in Ring Resonator

We propose a novel synthesis method for designing flexible, tunable non-periodic filters. It is based on a building block which is presented by first time for these purposes, being the poles position tuned by means of a coupling coefficient and an amplifier gain. We present the device, the design equations and a design of a filter with flat response, 54 dB of crosstalk and less than 1.3 dB of ripple to explain and validate the method. These filters can be used as part of optical cross-connects for selecting channels avoiding very restrictive free spectral ranges. Also we check the correct operation of the device, against fabrication tolerances of coupling coefficients. Frequency dependence of the transfer function poles as a unique feature improving the crosstalk of the device spectral response is also analyzed.We propose a novel synthesis method for designing flexible, tunable non-periodic filters. It is based on a building block which is presented by first time for these purposes, being the poles position tuned by means of a coupling coefficient and an amplifier gain. We present the device, the design equations and a design of a filter with flat response, 54 dB of crosstalk and less than 1.3 dB of ripple to explain and validate the method. These filters can be used as part of optical cross-connects for selecting channels avoiding very restrictive free spectral ranges. Also we check the correct operation of the device, against fabrication tolerances of coupling coefficients. Frequency dependence of the transfer function poles as a unique feature improving the crosstalk of the device spectral response is also analyzed

Democratising Participatory Research

In this book Carmen Martinez-Vargas explores how academic participatory research and the way it is carried out can contribute to more, or less, social justice. Adopting theoretical and empirical approaches, and addressing multiple complex, intersectional issues, this book offers inspiration for scholars and practitioners to open up alternative pathways to social justice, viewed through a Global South lens. Martinez-Vargas examines the colonial roots of research and emphasises the importance of problematising current practices and limitations in order to establish more just and democratic participatory research practices. Although practitioners have been challenging the Western roots of research and participatory research for decades, their goals can be compromised by pluralities and contradictions in the field. This book aims not to replicate past participatory research approaches, but to offer an innovative theoretical foundation—the Capabilities Approach—and an innovative participatory practice called ‘Democratic Capabilities Research’. Democratising Participatory Research is not only timely and relevant in South Africa, but also in the Global North owing to the current crisis of values jeopardising the peaceful existence of diverse societies. The book gives essential recommendations for capabilities and human development scholars to reframe their perspectives and uses of the Capabilities Approach, as well as for participatory practitioners to critically reflect on their practices and their often limited conceptualisation of participation

Sagnac loop in ring resonators for tunable optical filters

General filter architecture using co- and counterpropagation signals are studied. A specific configuration based on a Sagnac loop within a ring resonator is analyzed. Novel tuning, apart from conventional tuning, is achieved by changing the coupling ratio of a coupler through the adjustment of the equivalent loop length. Full equations describing the filter behavior in passive and active configurations, and simple closed-form formulas to compute the tuning, tolerance, and full-width at half-maximum are reported. The performance of these devices is discussed for their application as selective or channel-dropping ultra-narrow-band filters. The effect of losses and their dispersion properties are also discussed. These devices can be conveniently implemented, using silicon- or InP-integrated optic technology, for they have high free spectral ranges.Publicad