Preference for Income Taxation with Several Heterogeneous Consumers

The dominance of income over commodity taxation for the single consumer case, implies that if the consumer is asked about what tax she would pay to bear a given tax burden, she would choose income taxation. This paper provides a version of this preference for income taxation for the case of several heterogeneous consumers by means of a game where the government allows each consumer to choose between the two tax regimes.Income (direct) taxation, commodity (indirect) taxation

Balanced budget multiplier with indirect taxes under imperfect competition

This paper presents two counter-examples to the Keynesian features attributed to imperfect competition in general equilibrium models. In particular, by considering indirect tax rates, a non positive and monotonically non-increasing relationship between the magnitude of both the balanced budget and welfare multipliers and market-power is obtained.

Los exámenes de Física en la enseñanza por transmisión y en la enseñanza por investigación

In this paper we show the results of a comparative ancilysis between ordinary tests of Physics and Chemistry and the ones used from a constructivist view. The study is focused in two aspects: firstly, it aims to show that the constructivist conception of leaming imposes considerable modifications in the tests content; secondly it highlights the deficiencies found in the tests designed after constructivist teaching. These deficiencies will just be solved by an investigation mainly aimed to assessment transformation

Existence and uniqueness of limit cycles for generalized -Laplacian Liénard equations

Agraïments: The first author is also supported by a PNPD/CAPES grant. The third author is supported by FQM-1861 (Junta de Andalucía) grants.The Liénard equation x'' + f(x)x' + g(x) = 0 appears as a model in many problems of science and engineering. Since the first half of the 20th century, many papers have appeared providing existence and uniqueness conditions for limit cycles of Li'enard equations. In this paper we extend some of these results for the case of the generalized ϕ-Laplacian Liénard equation, (ϕ(x'))' + f(x)ψ(x') + g(x) = 0. This generalization appears when derivations of the equation different from the classical one are considered. In particular, the relativistic van der Pol equation, [x'/p1 − (x'/c)2]'+ µ(x2 − 1)x' + x = 0, has a unique periodic orbit when µ 6= 0

Numerical approach for assessing combustion noise in compression-ignited Diesel engines

[EN] Diesel combustion noise has become a crucial aspect for the engine manufacturers due to its impact on human health and influence on the customer purchasing decision. The interaction of the pressure waves after mixture self-ignition induces cavity resonances inside the combustion chamber. This complex phenomenon produces high-frequency pressure oscillations, hence traditional in-cylinder measurements do not provide enough information to characterise the in-cylinder acoustic field. In this paper, a numerical methodology is proposed for assessing the Diesel combustion as a noise source and to overcome measurement limitations. An optimisation procedure is also presented in order to determine the numerical calculation parameters, boundary conditions definition and initialization. Results show that local flow conditions at the start of combustion have a strong influence on the acoustic response of the in-cylinder noise source. These particular conditions are only achievable by the proposed methodology which considers entire engine cycle simulations with the complete cylinder domain. Therefore, traditional Computational Fluid Dynamic (CFD) approaches, such those used for predicting combustion stability or pollutant emissions, are not suitable for reproducing the physical mechanisms of noise generation and they cannot be used for acoustic purposes. The reliability of the proposed methodology to simulate the acoustic field accurately inside the combustion chamber has been validated by comparison with experiments.The equipment used in this work has been partially supported by FEDER project funds "Dotacion de infraestructuras cientifico tecnicas para el Centro Integral de Mejora Energdtica y Medioambiental de Sistemas de Transporte (CiMeT), (FEDER-ICTS-2012-06)", framed in the operational program of unique scientific and technical infrastructure of the Spanish Ministerio de Economia y Competitividad. J. Gomez-Soriano is partially supported through the "Programa de Apoyo para la Investigacion y Desarrollo (PAID)" of Universitat Politecnica de Valencia [Grant No. FPI-S2-2016-1353].Torregrosa, AJ.; Broatch, A.; Gil, A.; Gómez-Soriano, J. (2018). Numerical approach for assessing combustion noise in compression-ignited Diesel engines. Applied Acoustics. 135:91-100. https://doi.org/10.1016/j.apacoust.2018.02.006S9110013

Efectos de una sustitución de impuestos sobre el trabajo por impuestos sobre el capital: el caso de España

La participación de las rentas del trabajo en los ingresos fiscales en España es superior a la participación de las rentas laborales en la renta nacional. Dado que la participación de las rentas laborales en la renta nacional es constante, la única manera de aproximar estas participaciones es a través de una reforma fiscal en la que el tipo efectivo sobre las rentas laborales sea menor. El principal postulado de este artículo es que no es posible diseñar una política de sustitución de impuestos que consiga disminuir los impuestos sobre las rentas del trabajo y compensar esta disminución con un incremento de los impuestos sobre las rentas del capital que tenga la propiedad de mantener el ingreso fiscal y la producción constantes.Política fiscal, equilibrio general dinámico.

Rational parameterizations approach for solving equations in some dynamical systems problems

We show how the use of rational parameterizations facilitates the study of the number of solutions of many systems of equations involving polynomials and square roots of polynomials. We illustrate the effectiveness of this approach, applying it to several problems appearing in the study of some dynamical systems. Our examples include Abelian integrals, Melnikov functions and a couple of questions in Celestial Mechanics: the computation of some relative equilibria and the study of some central configurations

Sizing of a reversible magnetic heat pump for the automotive industry

[EN] This paper focuses on the design of an innovative air-conditioning system, namely a magnetocaloric air-conditioner for an electric minibus. An integrated design of the complete system is necessary, as the hot and cold side of the regenerator will work under dynamic conditions which depend on the instantaneous thermal load in the cabin. In order to assist the design of the system, a dynamic model has been developed for the cabin, the hydraulic loops and heat exchangers, and the magnetocaloric unit. This paper presents (i) a description of the dynamic models, (ii) an analysis of the operating conditions of the magnetocaloric unit and (iii) a discussion on the design of the magnetocaloric air-conditioner. The results show that the electric minibus requests 1.60 kW of cooling power over a span of 37 K in cooling mode, and 3.39 kW of heating power over a span of 40 K.This work has been supported by the European Commission under the 7th European Community framework program as part of the ICE project "MagnetoCaloric Refrigeration for Efficient Electric Air-Conditioning", Grant Agreement no. 265434. B. Torregrosa-Jaime acknowledges the Spanish Science and Innovation Ministry (Ministerio de Ciencia e Innovacion) for receiving the Research Fellowship FPU ref. AP2010-2160.Torregrosa Jaime, B.; Corberán Salvador, JM.; Vasile, C.; Muller, C.; Risser, M.; Payá Herrero, J. (2014). Sizing of a reversible magnetic heat pump for the automotive industry. International Journal of Refrigeration. 37:156-164. https://doi.org/10.1016/j.ijrefrig.2013.06.018S1561643