The distribution of sentences in tax-related cases: evidence from spanish courts of appeals

The distribution of sentences in tax-related cases in Spain shows that the government tends to lose more often in this type of cases than in any other type of administrative cases; it also shows that such distribution varies widely across the type of taxes and other variables. Our purpose is thus twofold: First, we attempt to identify the factors that explain the result of tax-related cases; then, we use those factors to build a model to forecast the government's probability of success in this type of cases

The distribution of sentences in tax-related cases: evidence from spanish courts of appeals.

The distribution of sentences in tax-related cases in Spain shows that the government tends to lose more often in this type of cases than in any other type of administrative cases; it also shows that such distribution varies widely across the type of taxes and other variables. Our purpose is thus twofold: First, we attempt to identify the factors that explain the result of tax-related cases; then, we use those factors to build a model to forecast the government's probability of success in this type of cases.Litigation; Taxiation; Statistics and the law;

Firm Size and Regional Linkages. A Typology of Manufacturing Establishments in Southern Spain

Regions with different levels of development are characterized by different enterprise compositions according to firm size and regional productive linkages. Using these two variables and two additional ones -the technological level and the position in the value chain-, the composition of the industrial sector in any region can be studied. In this respect, a new theoretical enterprise typology is proposed in this paper as a powerful analytical tool. Furthermore, an empirical work is carried out using a data set from the survey done to estimate the regional input-output table of Andalusia, a backward region in southern Spain. Thus, the theoretical enterprise typology is applied to the industry in Andalusia, so that some strengths and weaknesses of the regional economy are identified

Entanglement detachment in fermionic systems

This article introduces and discusses the concept of entanglement detachment. Under some circumstances, enlarging a few couplings of a Hamiltonian can effectively detach a (possibly disjoint) block within the ground state. This detachment is characterized by a sharp decrease in the entanglement entropy between block and environment, and leads to an increase of the internal correlations between the (possibly distant) sites of the block. We provide some examples of this detachment in free fermionic systems. The first example is an edge-dimerized chain, where the second and penultimate hoppings are increased. In that case, the two extreme sites constitute a block which disentangles from the rest of the chain. Further examples are given by (a) a superlattice which can be detached from a 1D chain, and (b) a star-graph, where the extreme sites can be detached or not depending on the presence of an external magnetic field, in analogy with the Aharonov-Bohm effect. We characterize these detached blocks by their reduced matrices, specially through their entanglement spectrum and entanglement Hamiltonian

Phonemic errors with words but semantic errors with numbers: is number production special?

Paradoxically, brain-damaged people with impairments in the phonological output buffer produce phonemic paraphasias with content words (e.g., bitar-butter) but semantic paraphasias with number words (e.g., twenty five-thirty eight). This is known as the Stimulus Type Effect on Phonological and Semantic errors (STEPS). Explanations for this phenomenon consider that preassembled phonological representations exist for numbers but not for content words in the phonological output buffer. Here we explore two alternative hypotheses based on the existence of two methodological confounds: numbers are always presented in homogeneous blocks and words in heterogeneous blocks; number words are usually word sequences that are compared to single content-words. Two conduction aphasics took part in the study. Experiment 1 did not confirm the role of lists in causing the STEPS. Experiment 2 found more semantic paraphasias (compared to phonemic paraphasias) both in the repetition of multidigits (e.g., 673) and, more importantly, in the repetition of color word sequences (e.g., red-blue-green). The STEPS arises as consequence of differences in resource demands. Number words have not a special status in the phonological output buffer.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Hydrogeological model of Mijas mountain aquifers under different climate conditions (Málaga, Spain)

Carbonate aquifers represent an important source of freshwater, both for urban and agricultural uses. This is particularly true in semiarid regions, where intensive pumping has often led to aquifer overexploitation. One example is the Mijas mountain carbonate diffuse flow system (80 km2), located to the SW of the city of Malaga, Spain. From a geolo-gical standpoint, this area consists of Triassic dolomitic and calcareous rocks, which overlay Palaeozoic metapelites. The geological structure is formed by ESE-WNW folds and the me-tapelites anticlinal cores have divided the study area into four aquifer systems. The recharge of Mijas mountain aquifers comes from direct infiltration of rainfall, while pumping is the main discharge. To improve the knowledge of geological and hydrodynamic parameters, and therefore to improve water resources management, a hydrogeological model has been developed with Processing Modflow 8.0.42. Piezometric level and spring flows have been modelled, under steady and transient-flow conditions for a 35-year period. Five future scenarios were simulated for different rainfall and pumping conditions. Outcomes confirm that the water level evolution is determined by the quantity and distribution of rainfall during the hydrological year, with the same pumping rate. The results also suggest that current trends are likely to raise sustainability issues in the future.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Towards an empirical methodology for the measurement of the quality entrepreneur: the case of sevillian entrepreneurs

Since the process of globalization increased its importance during the nineties, the entrepreneur's role in regional economic development is considered essential. This economic agents, besides their financial and entrepreneurial functions, carry out a 'booster' function that is manifested in the adoption of a series of strategic decisions (new investment projects, innovation in new products and processes, technological and marketing cooperation ...). The quality in the performance of these booster tasks, which depends basically on the psychological and sociological characteristics of entrepreneurs, is essential to increase the competitiveness of the regional economy and, through it, the employment and well-being levels. Local development policies have been implementing since the early eighties a wide variety of measures to promote entrepreneurship, without sufficiently favourable results. Those measures have tended to address the entrepreneur's financial and managerial functions, and not the booster one, which is where the entrepreneurial spirit lies. In this sense, the authorities -if they are to improve that entrepreneurial spirit with measures that raise the quality of the booster function- should previously have an appropriate diagnosis on the qualities of entrepreneurs in the area. The main objective of this paper is to elaborate an empiric methodology that allows measuring the quality of the entrepreneur's booster function. That is to say, it tries to establish the stages and instruments that are critical to globally value the qualities of entrepreneurs in a given region. Among the instruments, it is essential the elaboration of an index of entrepreneurial quality starting from partial indicators of several qualities. And among the stages, it is highlighted the possibility to establish an entrepreneurial typology with respect to quality levels, and a profile of each type of entrepreneur. As an example, this methodology is applied to determine the quality level of Sevillian (southern Spain) entrepreneurs, thus showing its validity

Uniaxial-deformation behavior of ice Ih as described by the TIP4P/Ice and mW water models

Using molecular dynamics simulations, we assess the uniaxial deformation response of ice Ih as described by two popular water models, namely, the all-atom TIP4P/Ice potential and the coarse-grained mW model. In particular, we investigate the response to both tensile and compressive uniaxial deformations along the [0001] and [01̄10] crystallographic directions for a series of different temperatures. We classify the respective failure mechanisms and assess their sensitivity to strain rate and cell size. While the TIP4P/Ice model fails by either brittle cleavage under tension at low temperatures or large-scale amorphization/melting, the mW potential behaves in a much more ductile manner, displaying numerous cases in which stress relief involves the nucleation and subsequent activity of lattice dislocations. Indeed, the fact that mW behaves in such a malleable manner even at strain rates that are substantially higher than those applied in typical experiments indicates that the mW description of ice Ih is excessively ductile. One possible contribution to this enhanced malleability is the absence of explicit protons in the mW model, disregarding the fundamental asymmetry of the hydrogen bond that plays an important role in the nucleation and motion of lattice dislocations in ice Ih.Fil: Santos Flórez, Pedro Antonio. Universidade Estadual de Campinas; BrasilFil: Ruestes, Carlos Javier. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mendoza; Argentina. Universidad Nacional de Cuyo. Facultad de Ciencias Exactas y Naturales; ArgentinaFil: de Koning, Maurice. Universidade Estadual de Campinas; Brasi

The performance of socially responsible mutual funds: the role of fees and management companies

In this paper, we shed light on the debate about the financial performance of socially responsible investment (SRI) mutual funds by separately analyzing the contributions of before-fee performance and fees to SRI funds' performance and by investigating the role played by fund management companies in the determination of those variables. We apply the matching estimator methodology to obtain our results and find that in the period 1997-2005, US SRI funds had significantly higher fees and better before- and after-fee performance than conventional funds with similar characteristics. Differences, however, were driven exclusively by SRI funds run by management companies specialized in socially responsible investment