2,283 research outputs found

    A Legal and Economic Analysis of Austria's Double Tax Treaty Network with Developing Countries

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    To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy. Combining legal and economic perspectives, we find that developing countries are likely to expect both positive and negative impacts from signing a double tax treaty (DTT) with Austria. On the one hand, the results of our econometric analysis suggest that middle-income countries that sign a DTT with Austria may expect an increased number of foreign direct investment projects from Austrian companies. On the other hand, the signatory states may suffer from limited withholding taxation rights established in the DTTs for the source country, which could lead to reduced tax revenues in the developing countries. (authors' abstract)Series: WU International Taxation Research Paper Serie

    Género y Migración. Estrategias de mujeres rurales del Estado de México en la realización de su proyecto migratorio a Estados Unidos

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    Las diversas líneas de investigación en torno de la relación migración internacional- género, además de documentar las formas en que los diferentes actores participan en las migraciones, también han dado cuenta de la diversidad de circunstancias en las que se realizan los desplazamientos de la población, en el caso de las mujeres migrantes hay interés por indagar en torno a los factores que las inducen a emigrar, entre ellos, la discriminación sistemática a la que se enfrentan en el mercado laboral, en la atención a la salud, en el control de bienes o por prejuicios sociales contra mujeres en condición de madres solteras o divorciadas; y por vivir en situación de violencia intrafamiliar.Para principios de la década de 2000 algunos estudios empezaron a sugerir que la proporción de las mujeres estaba aumentando considerablemente en relación con todos los migrantes (Zlotnik, 2003; Cornelius y Marcelli, 2000; Cerrutti y Massey, 2001). Sin embargo, seguía sin aceptarse que “el género es una de las principales relaciones sociales sobre las que se funda y configuran los patrones migratorios” (Hondagneu-Sotero, 2007: 423). En 2013, de los 231.5 millones de personas migrantes en el mundo, 48 por ciento eran mujeres. En el mismo año, las migrantes mexicanas en Estados Unidos representaron 47.5 por ciento del total de migrantes de México a Estados Unidos (Conapo, 2014). Afortunadamente, el número de estudios sobre migraciones internacionales donde se toma en consideración que las relaciones de género estructuran la mayor parte de las sociedades humanas ha crecido (OIM, 2014; Sánchez y Serra, 2013; Tuñón y Rojas, 2013; Hondagneu-Sotelo, 2007; Herrera y Torres, 2005). Actualmente existe consenso en que el género es factor determinante de las relaciones sociales con que se articulan las migraciones y las instituciones sociales (familia, mercados de trabajo, escuela, etc.) tanto en el lugar de origen como en el lugar de destino de las y los migrantes

    Development of A Bootcamp for Freshman Student Success During COVID-19 Transition

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    Results from assessment show that passing rates in introductory courses as well as retention rates of first-year students in the College of Engineering and Computer Science at a HSI significantly dropped with the advent of COVID-19. Such results and trends provide an overall perspective on the academic preparation of incoming students. There is a high concern that the necessary skill set (e.g., adaptability, persistence, and performance) of the new cohort of students, who are primarily underrepresented Hispanics from underserved and challenged communities from the Rio Grande Valley, is not optimal for the rigor of engineering education. To this end, an onboarding bootcamp for incoming and transfer students was created to bridge the transition from secondary education to higher education by priming students to overcome academic deficiencies, develop a critical skills portfolio, learn problem-solving techniques, build a sustainable community of mentoring support with faculty and students, and provide a template to sustain academic and professional success during their undergraduate education. The paper presents the bootcamps’ design process steps: curricular analysis, identification of areas of opportunities, skills inventory, and blueprinting process, as well as its initial implementation in the mechanical engineering program. In this regard, the bootcamp was organized over a week span with hands-on engineering activities, faculty and student talks, and engineering lab tours; and was based on a design thinking approach. Daily activities were structured based on Challenge-based Instruction, innovation, design, and mentoring, and focused primarily on promoting critical thinking, being assertive in the face of adversity, making informed decisions, and prioritizing tasks. Results indicate that the bootcamp increased student confidence and established a valuable network system amongst other findings. Future work will focus on expanding the bootcamp to include students from other engineering and computer science departments and to offer the template to other institutions with similar challenges

    Development of A Bootcamp for Freshman Student Success During COVID-19 Transition

    Get PDF
    Results from assessment show that passing rates in introductory courses as well as retention rates of first-year students in the College of Engineering and Computer Science at a HSI significantly dropped with the advent of COVID-19. Such results and trends provide an overall perspective on the academic preparation of incoming students. There is a high concern that the necessary skill set (e.g., adaptability, persistence, and performance) of the new cohort of students, who are primarily underrepresented Hispanics from underserved and challenged communities from the Rio Grande Valley, is not optimal for the rigor of engineering education. To this end, an onboarding bootcamp for incoming and transfer students was created to bridge the transition from secondary education to higher education by priming students to overcome academic deficiencies, develop a critical skills portfolio, learn problem-solving techniques, build a sustainable community of mentoring support with faculty and students, and provide a template to sustain academic and professional success during their undergraduate education. The paper presents the bootcamps’ design process steps: curricular analysis, identification of areas of opportunities, skills inventory, and blueprinting process, as well as its initial implementation in the mechanical engineering program. In this regard, the bootcamp was organized over a week span with hands-on engineering activities, faculty and student talks, and engineering lab tours; and was based on a design thinking approach. Daily activities were structured based on Challenge-based Instruction, innovation, design, and mentoring, and focused primarily on promoting critical thinking, being assertive in the face of adversity, making informed decisions, and prioritizing tasks. Results indicate that the bootcamp increased student confidence and established a valuable network system amongst other findings. Future work will focus on expanding the bootcamp to include students from other engineering and computer science departments and to offer the template to other institutions with similar challenges

    2D kinematics of the edge-on spiral galaxy ESO 379-G006

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    We present a kinematical study of the nearly edge-on galaxy ESO 379-G006 that shows the existence of extraplanar ionized gas. With Fabry-Perot spectroscopy at H-alpha, we study the kinematics of ESO 379-G006 using velocity maps and position-velocity diagrams parallel to the major and to the minor axis of the galaxy. We build the rotation curve of the disk and discuss the role of projection effects due to the fact of viewing this galaxy nearly edge-on. The twisting of the isovelocities in the radial velocity field of the disk of ESO 379-G006 as well as the kinematic asymmetries found in some position-velocity diagrams parallel to the minor axis of the galaxy suggest the existence of deviations to circular motions in the disk that can be modeled and explained with the inclusion of a radial inflow probably generated by a bar or by spiral arms. We succeeded in detecting extraplanar Diffuse Ionized Gas in this galaxy. At the same time, from the analysis of position-velocity diagrams, we found some evidence that the extraplanar gas could lag in rotation velocity with respect to the midplane rotation.Comment: 61 pages, 15 figures. Accepted for publication in A

    El nuevo sistema de justicia tributaria chileno. ¿Un hondo respiro para la esfera del derecho procesal tributario?

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    70 p.La publicación de la Ley 20.322 que fortalece y perfecciona la Justicia Tributaria Chilena, pretende cambiarle la cara al Sistema actualmente vigente, incorporándole modificaciones para su modernización y adecuación a la normativa y a los principios que informan el Ordenamiento Jurídico Chileno, sobretodo en el área del Derecho Procesal Orgánico. Así, esta memoria enfrenta el sistema procesal tributario vigente con el nuevo sistema que se encuentra en proceso gradual de instauración en el país, el cual crea un tribunal independiente, aproximándose al principio de Legalidad, Independencia y Debido Proceso. Con ello se espera determinar que no se ha creado un nuevo Sistema de Justicia Tributaria, pero sí, que la Ley 20.322 acarrea cambios verdaderos en la Jurisdicción Tributaria y asimismo dicha normativa acerca cada vez más la especialización necesaria en materia Tributaria a los requerimientos reales que presentan los asuntos de este tipo./ ABSTRACT: The publication of Law 20.322 which strengthens and improves the Chilean Tax Justice, seeks to change the face of current system, incorporating changes to its modernization and adaptation to the rules and principles that inform the Chilean legal system, especially in the area of procedural law. So, herein facing the current tax procedural system with the new system is in gradual process of establishment in the country, which creates an independent tribunal, approaching the principle of legality, Independence and Due Process. This is expected to determine that there is created a new Tax Justice System, but, Law 20,322 which brings real changes in the Tax Court and also that legislation brings the necessary expertise in tax matters to the real requirements posed by this issues

    Metabolic cooperation and the polymorphic secretion of invertase in yeast.

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