Presión fiscal en la Unión Europea : un análisis de beta, sigma y gamma convergencia

Este trabajo investiga la convergencia de la presión fiscal en la Unión Europea en el marco de la creciente integración económica y las políticas de armonización fiscal. En el estudio se analiza tanto la presión fiscal global como sus tres principales componentes de acuerdo a las subdivisiones de la OCDE: impuestos sobre rentas y beneficios, contribuciones a la seguridad social, impuestos sobre bienes y servicios. A partir de datos de la OCDE para el periodo 1965-2005 y tomando como referencia la UE (15), se aplican las técnicas de beta, sigma y gamma convergencia para concluir la existencia de convergencia de la presión fiscal sustentada en el comportamiento de la imposición sobre bienes y servicios, sometida a un mayor grado de armonización que el resto. Además se lleva a cabo un análisis cluster para determinar grupos de caracterçisticas fiscales similares a partir de un conjunto de indicadores tributarios.___________________________This work investigates the convergence of the tax burden in the European Union in the framework of increasing economic integration and policies of fiscal harmonization . In the study we analyze global fiscal pressure as well as its three principal components according to the subdivisions of the OECD: taxes on income and profits, social security contributions, and taxes on goods and services. From OECD data for the period 1965-2005 and taking EU-15 as a reference, we analyze beta, sigma and gamma convergence, finding the existence of convergence of fiscal pressure due primarily to the evolution of taxation on goods and services, which have been subject to a greater degree of harmonization . In addition a cluster analysis is carried out to determine similar groups of fiscal characteristics from a set of tax indicators

Stakeholders influence on managers' environmental behaviors

La importancia del medioambiente ha aumentado tanto en teoría como en práctica en los últimos años. Los “stakeholders” – empleados, proveedores, accionistas, gobiernos, organizaciones no gubernamentales – han jugado un papel fundamental en la modificación del rol de la empresa respecto al medio ambiente. Los investigadores sugieren que la importancia de un “stakeholder” es la suma de su poder, legitimidad y urgencia. Sin embargo, los estudios muestran que la percepción del directivo será la que finalmente determine la importancia de un “stakeholder” para la empresa. La literatura ha investigado en profundidad cómo reaccionan las empresas ante las presiones medioambientales por parte de los distintos “stakeholders”. Sin embargo, no se pocos investigadores se han centradoen las distintas estrategias que los “stakeholders” emplean para presionar a las empresas con prácticas que tengan en cuenta al medioambiente. Los “stakeholders” que tienen una menor capacidad para modificar el comportamiento de las empresas emplean tanto estrategias de presión directas (por ejemplo: boicots y manifestaciones ante las fábricas) como estrategias indirectas de presión (por ejemplo, a través del empleo de alianzas y el aumento de información para la sociedad sobre las prácticas medioambientales de las empresas). Este trabajo explora la presión social como estrategia indirecta de presión empleada por los “stakeholder” para modificar las decisiones medioambientales de las empresas y, a su vez mide la efectividad de dos mecanismos no coercitivos para modificar las decisiones respecto al medioambiente de los directivos con menor preocupación por el mismo. Para ello, un experimento, juego del dictador, se llevo a cabo para probar que los individuos que toman decisiones responden de forma distinta en términos de comportamiento si le afecta económicamente pero con consecuencias medioambientales. Los resultados muestran que la presión social puede ser utilizada como herramienta para modificar las decisiones sobre el medioambiente. Además, los resultados sugieren que la influencia de los “stakeholder” será mayor si el directivo/a es consciente que sus decisiones van a ser conocidas por cualquier “stakeholder” en cualquier de los mecanismo llevados a cabo en el experimento.Environmental issues are becoming increasingly important in organization theory and practice. Stakeholders – employees, suppliers, shareholders, regulators, non-governmental organizations – have played a crucial role in modifying firms’ environmental approach. Researchers suggest that a stakeholder’s saliency is the sum of its power, legitimacy and urgency. Yet, studies show that managers’ perception finally determines a stakeholder saliency. Stakeholder literature has investigated how firms react to pressures from stakeholders. However, few studies have focused on the diverse range of strategies a stakeholder can use to pressure firms to modify their environmental record. Stakeholders, which have less capacity to modify firms’ environmental behavior, use as direct pressure strategies (for example, boycotts and demonstrations) as indirect pressure strategies (network, alliances and spreading environmental information about a focal firm. This paper explores social pressure as a tool for modifying decisions regarding environment and checking the effectiveness of two non-coercive mechanisms to modify environmental decisions of those individuals that have no commitment to environment. For that purpose, a dictator game experiment was carried out aiming to prove that decision makers submitted to several social stimuli respond differently in terms of behaviors affecting them economically, but with environmental consequences. Results show that social pressure can be used as a tool for modifying decisions regarding environment. And, results also suggest that stakeholder influence is higher if a manager is aware that their decisions will be known by stakeholders in any of the mechanisms undertaken in this experiment

Laser Ultrasound Inspection Based on Wavelet Transform and Data Clustering for Defect Estimation in Metallic Samples

Laser-generated ultrasound is a modern non-destructive testing technique. It has been investigated over recent years as an alternative to classical ultrasonic methods, mainly in industrial maintenance and quality control procedures. In this study, the detection and reconstruction of internal defects in a metallic sample is performed by means of a time-frequency analysis of ultrasonic waves generated by a laser-induced thermal mechanism. In the proposed methodology, we used wavelet transform due to its multi-resolution time frequency characteristics. In order to isolate and estimate the corresponding time of flight of eventual ultrasonic echoes related to internal defects, a density-based spatial clustering was applied to the resulting time frequency maps. Using the laser scan beam’s position, the ultrasonic transducer’s location and the echoes’ arrival times were determined, the estimation of the defect’s position was carried out afterwards. Finally, clustering algorithms were applied to the resulting geometric solutions from the set of the laser scan points which was proposed to obtain a two-dimensional projection of the defect outline over the scan plane. The study demonstrates that the proposed method of wavelet transform ultrasonic imaging can be effectively applied to detect and size internal defects without any reference information, which represents a valuable outcome for various applications in the industry. View Full-TextPeer ReviewedPostprint (published version

Ideas sobre la adolescencia entre padres, profesores, adolescentes y personas mayores

Aunque el estudio de las ideas acerca del desarrollo infantil es una de las áreas de investigación más productivas en la Psicología Evolutiva, han sido pocos los trabajos que han centrado en el análisis e las ideas acerca de la adolescencia. El objetivo principal del presente estudio era investigar las ideas acerca de la adolescencia en una muestra compuesta por 80 padres con hijos adolescentes, 80 profesores de educación secundaria, 85 personas mayores de 60 años, y 102 adolescentes con edades comprendidas entre los 13 y los 17 años. Los participantes cumplimentaron un cuestionario con 55 items referidos a características o conductas que pueden presentar los adolescentes. Los resultados obtenidos permiten acercarnos al conocimiento de las ideas que predominan en nuestra sociedad acerca de la adolescencia, e incluyen tanto elementos positivos como negativos, aunque con una supremacía de estos últimos. El dato más llamativo de la comparación entre los cuatro grupos que componían la muestra es la imagen más negativa sobre la adolescencia mostrada por el colectivo de educadores, especialmente cuando se los compara con padres y adolescentes.The study of beliefs about child development is one of the most prolifi c research areas in developmental psychology, but only a few works focused on ideas about adolescence. The main aim of this study was to research beliefs about adolescence in a sample composed by 80 parents of adolescents, 80 teachers of secondary schools, 85 elders with more than 60 years and 102 adolescents from 13 to 17 years. All of them completed a questionnaire including 55 items referring to behaviors and characteristics that can be attributed to adolescents. Results give a picture of the dominant ideas in society about adolescence, including both positive and negative elements, but with a higher incidence of the second. The most remarkable fi nding coming from the comparison among the four groups included in the sample was that teachers had more negative beliefs about adolescence, specially when compared to parents and adolescents

Companion linear functionals and Sobolev inner products

30 pages, no figures.-- MSC2000 codes: Primary 33C45, 42C05.MR#: MR2143522 (2006f:42022)Zbl#: Zbl 1087.42020The present paper deals with the solution of an inverse problem in the theory of orthogonal polynomials. It was motivated by a characterization result concerning sequences of polynomials orthogonal with respect to a Sobolev inner product when they can be recursively generated in terms of orthogonal polynomial sequences associated with the measure involved in the standard component. More precisely, we obtain the set of pairs of quasi–definite linear functionals such that their corresponding sequences of monic orthogonal polynomials {Pn} and {Rn} are related by a differential expression $$\frac{R'_{n+1}(x)}{n+1}+b_n\frac{R'_n(x)}{n}=P_n(x)+a_nP_{n-1}(x) \tag 2$$ where $b_n\ne0$ for every n ∈ N.The work of the authors has been supported by Dirección General de Investigación, Ministerio de Ciencia y Tecnología of Spain, under grant BFM 2003–06335–C03–02 and INTAS Research Network NeCCA INTAS 03–31–6637.Publicad

On an extension of symmetric coherent pairs of orthogonal polynomials

14 pages, no figures.-- MSC2000 codes: Primary 33C45; 42C05.-- Issue title: "Proceedings of the Seventh International Symposium on Orthogonal Polynomials,Special Functions and Applications" (University of Copenhagen, Denmark, Aug 18-22, 2003).MR#: MR2127877 (2006f:33006)Zbl#: Zbl 1077.42016Given two symmetric and positive definite linear functionals, W and V, we study the coefficients in the recurrence relation for the system of monic polynomials orthogonal with respect to the second linear functional assuming that the first one is classical and that there exists an algebraic–differential relation between these two families of polynomials. Moreover, we determine this companion linear functional as a rational modification of the classical one.The work of the authors has been supported by Dirección General de Investigación, Ministerio de Ciencia y Tecnología of Spain, under Grant BFM 2003–06335–C03–02.Publicad

Efectos de la pirenzepina sobre células parietales en regeneración

In this work, we have carrled out a stereological and ultrastructural study in order to verify the action of Pirenzepine on regenerating parietal cells. We have used a control group and operated or non-operated groups treated with 1, 5 and 25 mg/kg/day Pirenzepine. In operated groups an ulcer was provoked by cauterization with a metallic plate in the gastric fundus. Parietal cells in operated groups showed mitochondria with altered crests, a fine granular matrix and a large number of tubulo-vesicles. The comparative stereological analysis demonstrates a generalized decrease in the mitochondria, canaliculi and lisosomal volume density, and an increase in the tubulo-vesicle volume density. Changes detected in these cellular structures would originate a decrease in the production of CIHPara comprobar la acción de la pirenzepina sobre células parietales en regeneración, hemos realizado un estudio estereológico y ultraestructural. Para ello utilizamos grupos controles y de tratamiento con el fármaco a dosis de 1, 5 y 25 mg/kg/día, operados y no operados. En los grupos operados se realizó una úlcera por cauterización mediante una platina metálica a nivel de fundus gástrico. Morfológicamente, las células parietales de los grupos operados presentaban mitocondrias con alteración de crestas y una matriz finamente granular, así como gran cantidad de tubulovesículas. El análisis estereológico comparativo entre grupos controles y de tratamiento muestra un descenso generalizado en la densidad de volumen mitocondrial, canalicular y lisosomal, y un aumento de la densidad de volumen tubulovesicular. Los cambios detectados en estas estructuras celulares provocarían un descenso en la producción de ClH