Income Tax Revenue Elasticities in Spain: Individual and Aggregate Measures

This paper derives analytical expressions for the revenue elasticity of the Spanish personal income tax system, as applied to tax units and in aggregate. This is complicated by the schedular nature of the system, and the role of central and regional governments, along with the existence of a range of tax credits and eligible expenditures and deductions. Empirical estimates are obtained using a cross-sectional dataset which enables a number of important ancillary elasticities (relating to allowances and tax credits, and different income sources) to be estimated. It was found that there is considerable variation among tax units in the revenue elasticity, with highly (positively)skewed distributions. The nature of the distributions varies among regions of Spain, and the aggregate elasticities for each region were found to display some variation associated with income distribution differences. The national aggregate is found to be around 1.3.

Understanding the Influence of Utilitarian and Hedonic Factors on Buying Behaviour of Gen Y while Purchasing Smartphones

The paper focuses on the influence of utilitarian and hedonic factors on the buying behaviour of the Gen Y consumers while purchasing smartphones. The researcher has followed a mixed method approach for the research with a descriptive research design. Primary data was collected through a survey that was conducted with 450 participants which consisted of teenagers and adults aged between 16-30 years. This collected data was then quantified using mathematical tools to come to a conclusion. Secondary data was collected from online published research articles and convenience. The influence of both these factors have a different sense of impact on every individual in the buying process, but post analysis, utilitarian factors gained primacy over hedonic factors

Labour absorption in Indian manufacturing : the case of the garment industry

A striking feature of the Indian economy has been the relatively small contribution made by the manufacturing sector to the country’s Gross Domestic Product (GDP) and, more importantly, to employment. In 2013, manufacturing accounted for only 16.5 per cent of India’s GDP, compared to 29.7 per cent of China’s.3 According to the National Sample Survey (NSS) on Employment and nemployment, India’s manufacturing sector provided employment to 61.3 million in 2011-12, which was only 13 percent of the country’s total workforce of 472.5 million in that year (Thomas 2015a)

Vibration de bulles en armure non sphériques

Les bulles en armures (des bulles couvertes par une monocouche de particules partiellement mouillantes) possèdent des propriétés fascinantes telles qu'une stabilité accrue vis à vis de leur dissolution ou leur capacité à conserver des formes non sphériques. Ces bulles peuvent être produites en masse par des techniques d'émulsification de volume ou par l'injection de bulles dans des suspensions de particules. Plus récemment, des techniques microfluidiques ont été développées pour fabriquer des bulles en armure calibrées avec des formes et des tailles contrôlées. En parallèle, beaucoup d'études ont été consacrées à la caractérisation des propriétés spécifiques de ces bulles, comme leur durée de vie, leur stabilité en présence de surfactant ou leur résistance à des surpression. De manière surprenante, beaucoup moins d'efforts ont été consacrée à l'étude des propriétés de vibration de ces bulles particulières alors que les bulles sont connues comme étant des oscillateurs exceptionnels avec des facteurs de qualité très importants. Récemment Poulichet et al. [1,2] ont étudié les propriétés de bulles en armures sphériques soumises à des ondes acoustiques. Ils ont montré qu'en faisant vibrer les bulles au dessus d'un certain seuil, il était possible de vaincre les forces de rétention capillaire et donc de disséminer dans le liquide les particules piégées à la surface de la bulle. Au cours de cette présentation, nous présenterons des résultats expérimentaux sur la réponse de bulles non sphériques soumises à des vibrations mécaniques (accélération périodique verticale) [3]. En outre, nous montrerons via un bilan énergétique que les bulles non sphériques constituent un état métastable et que les vibrations mécaniques permettent de fournir l'énergie d'activation nécessaire pour que les bulles retournent à leur état de plus faible énergie, à savoir une bulle en armure sphérique. Cette transition se fait via la dispersion des particules en excès dans le liquide. Les bulles en armure non sphériques ouvrent donc des perspectives pour disséminer de manière locale des particules avec une puissance d'excitation réduite. Ce principe pourrait être utilisé pour la dissémination de particules actives dans le corps pour la thérapie. [1] V. Poulichet and V. Garbin, Ultrafast desorption of colloidal particles from fluid interfaces, Proc. Nat. Ac. Sci., 112(19): 5932-5937 [2] V. Poulichet, A. Huerre and V. Garbin, Shape oscillations of particle-coated bubbles and directional particle expulsion, Soft Matter, 13: 125 (2016) [3] G. Prabhudesai, I. Bihi, F. Zoueshtiagh, J. Jose and M. Baudoin, Nonspherical armoured bubble vibration, arXiv:1701.05439 (2017

Exoplanets around G-K Giants

G and K giants are a class of radial velocity (RV) variables. One reason for this variability are planetary companions which are indicated in time series of stellar spectra. Since 2004 these spectra in the visual range were obtained with the high resolution coud\'e \'echelle spectrograph mounted on the 2m telescope of the Th\"uringer Landessternwarte Tautenburg (TLS) for a northern sample of 62 very bright K giants. In the South around 300 G and K giants were observed with HARPS mounted on the 3.6m telescope on La Silla. The TLS sample contains at least 11 stars (18 %) which show low-amplitude, long-period RV variations most likely due to planets. This percentage of planet frequency is confirmed by preliminary results of the HARPS study. Moreover the TLS survey seems to indicate that giant planets do not favour metal-rich stars, are more massive, and have longer periods than those found around solar-type host stars.Comment: Part of PlanetsbeyondMS/2010 proceedings http://arxiv.org/html/1011.660

Cacería para autoconsumo durante la pandemia de COVID-19

En este trabajo, se hipotetiza el periodo de aislamiento, la inmovilización y la migración inversa que sucedidos durante la pandemia del COVID-19 (años 2020 y 2021) incrementaron la capacidad de caza de las comunidades Matsigenkas asentadas en el Parque Nacional del Manu (PN Manu). Para esto, evaluamos los cambios en los patrones del volumen de extracción de la caza a través de un monitoreo participativo utilizando el modelo de monitoreo de la intensidad de cacería. Se evidenció que hubo un incremento de la capacidad de caza de las comunidades nativas. Los volúmenes más altos de extracción y el mayor incremento del número de cazadores, esfuerzo y área de cacería se dieron en el periodo 2020 – 2021, cuando las medidas de aislamiento e inmovilización fueron establecidas. Sin embargo, hubo una disminución de los indicadores para la temporada 2021 – 2022, año en que se flexibilizaron las medidas de aislamiento y se dio la reactivación económica, permitiendo que las personas retornaran a sus actividades económicas y educativas fuera del PN Manu. Se debe considerar que los efectos de solo un año de pandemia sobre los medios de subsistencia de las comunidades pudieron afectar la abundancia de la fauna silvestre, donde el mono maquisapa y mono choro (especies vulnerables) tuvieron altos incrementos de extracción. Por otro lado, nuestros resultados indicarían que el buen estado de conservación del PN Manu permitió la provisión de alimentos a las comunidades durante la pandemia. Se recomienda la planificación de programas que mitiguen los efectos negativos de pandemias o eventos semejantes, además se señala la importancia de medir el grado de resiliencia de las principales especies de caza, ya que el incremento de caza también podría tener efectos sobre la seguridad alimentaria de estas comunidades

Prawn fauna (Crustacea: Decapoda) of India - An annotated checklist of the Penaeoid, Sergestoid, Stenopodid and Caridean prawns

Twenty four species of Pandalid shrimps reported from the Indian waters, of which six genera (Chlorotocella, Chlorotocus, Chlorocurtis, Dorodotes, Heterocarpoides and Stylopandalus) are represented by single species each. The genera, Plesionika and Heterocarpus are represented by eleven and seven species respectively. Plesionika adensameri (Balss, 1914) a deep-sea shrimp hitherto unreported from Indian waters is recorded from west coast of India. Information on some biological aspects of few Pandalid shrimps from Indian waters is also reported in the present paper

MUSiC : a model-unspecific search for new physics in proton-proton collisions at root s=13TeV

Results of the Model Unspecific Search in CMS (MUSiC), using proton-proton collision data recorded at the LHC at a centre-of-mass energy of 13 TeV, corresponding to an integrated luminosity of 35.9 fb(-1), are presented. The MUSiC analysis searches for anomalies that could be signatures of physics beyond the standard model. The analysis is based on the comparison of observed data with the standard model prediction, as determined from simulation, in several hundred final states and multiple kinematic distributions. Events containing at least one electron or muon are classified based on their final state topology, and an automated search algorithm surveys the observed data for deviations from the prediction. The sensitivity of the search is validated using multiple methods. No significant deviations from the predictions have been observed. For a wide range of final state topologies, agreement is found between the data and the standard model simulation. This analysis complements dedicated search analyses by significantly expanding the range of final states covered using a model independent approach with the largest data set to date to probe phase space regions beyond the reach of previous general searches.Peer reviewe

Measurement of prompt open-charm production cross sections in proton-proton collisions at root s=13 TeV

The production cross sections for prompt open-charm mesons in proton-proton collisions at a center-of-mass energy of 13TeV are reported. The measurement is performed using a data sample collected by the CMS experiment corresponding to an integrated luminosity of 29 nb(-1). The differential production cross sections of the D*(+/-), D-+/-, and D-0 ((D) over bar (0)) mesons are presented in ranges of transverse momentum and pseudorapidity 4 < p(T) < 100 GeV and vertical bar eta vertical bar < 2.1, respectively. The results are compared to several theoretical calculations and to previous measurements.Peer reviewe