La cultura tributaria como espejo de la identidad nacional : comportamiento tributario y ciudadanía

Fil: Estévez, Alejandro M. Universidad de Buenos Aires. Facultad de Ciencias Económicas; Argentina.Fil: Esper, Susana C. Universidad de Buenos Aires. Facultad de Ciencias Económicas; Argentina.Comprender los principales valores que estructuran y moldean el comportamiento tributario permiten otras formas de indagar sobre la identidad nacional. Según los autores, en el caso argentino, es evidente que percepciones en torno a la falta de respeto por la norma, la falta de percepción de un castigo justo, y la alta percepción de corrupción, entre otros, son cuestiones que inciden negativamente sobre el comportamiento fiscal, más aún si los ciudadanos consideran que dicha actitud viene alentada por el Estado mismo

Development and validation of the Spanish hazard perception test

Objective: The aim of the current study is to develop and obtain validity evidence for a Hazard Perception test suitable for the Spanish driving population. To obtain validity evidence to support the use of the test, the effect of hazardous and quasi-hazardous situations on the participants’ Hazard Prediction is analysed and the pattern of results of drivers of different driving experience: learner, novice and expert drivers and re-offender vs. non-offender drivers, is compared. Potentially hazardous situations are those that develop without involving any real hazard (i.e., the driver didn’t actually have to decelerate or make any evasive manoeuvre to avoid a potential collision). The current study analysed multiple offender drivers attending compulsory re-education programmes as a result of reaching the maximum number of penalty points on their driving licence, due to repeated violations of traffic laws. Method: A new video-based hazard perception test was developed, using a total of 20 hazardous situation videos plus 8 quasi-hazardous situation videos. They were selected from 167 recordings of natural hazards in real Spanish driving settings

ECONOMIA. La cabra: un animal marginat

L'explotació d'aquest animal és interessant per la ramaderia del Bergued