Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle

This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately reformulated, be extended to a framework where commodities are taxed according to the origin principle and the governments use their revenue to finance the purchase of goods and services. Using a two-country model, it is argued that a non-uniform proportional convergence of domestic taxes towards a properly designed «average » tax structure can be characterized as potentially Pareto-improving. However, these reforms will not, in general, lead to a strict Pareto-improvement where every country is better off without any need for international transfers.: indirect tax harmonization, origin principle, reform of commodity taxes.

Estimating a Signal In the Presence of an Unknown Background

We describe a method for fitting distributions to data which only requires knowledge of the parametric form of either the signal or the background but not both. The unknown distribution is fit using a non-parametric kernel density estimator. The method returns parameter estimates as well as errors on those estimates. Simulation studies show that these estimates are unbiased and that the errors are correct

Seismic vulnerability analysis of steel buildings in Bogotá, Colombia

A number of mid-height steel buildings have been erected recently in Bogotá. Their seismic risk might be high, given the new microzonation of Bogotá and the lack of previous studies; remarkably, the response reduction factors were commonly obtained from general recommendations. The objective of this work is to investigate the seismic performance of these buildings. This study is carried out on eighteen representative buildings. All these edifices have plan symmetry and are uniform along their height. Span-length: 6 ¿ 8 m; number of floors: 5, 10, 15. Earthquake-resistant systems: moment-resistant frames, concentrically-braced frames and eccentricallybraced frames (using chevron braces). For each building, eight seismic zones have been considered. The vulnerability has been evaluated by “push-over” analyses. In the moment-resistant frames and in the eccentrically-braced frames the nonlinearities are concentrated in the plastic hinges near the connections; in the concentrically-braced frames the nonlinearities are allocated in the braces.Postprint (published version

Empowering citizens' cognition and decision making in smart sustainable cities

© 2019 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes,creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works.Advances in Internet technologies have made it possible to gather, store, and process large quantities of data, often in real time. When considering smart and sustainable cities, this big data generates useful information and insights to citizens, service providers, and policy makers. Transforming this data into knowledge allows for empowering citizens' cognition as well as supporting decision-making routines. However, several operational and computing issues need to be taken into account: 1) efficient data description and visualization, 2) forecasting citizens behavior, and 3) supporting decision making with intelligent algorithms. This paper identifies several challenges associated with the use of data analytics in smart sustainable cities and proposes the use of hybrid simulation-optimization and machine learning algorithms as an effective approach to empower citizens' cognition and decision making in such ecosystemsPeer ReviewedPostprint (author's final draft

Characterization of AtDGK2 in relation to Contact Sites

Contact Sites are conserved cellular regions where two membranes of different organelles are very close but not merged. Contact sites between the endoplasmic reticulum (ER) and the plasma membrane (ER-PM CS) play important roles in metabolic functions. We have identified AtDGK2 (Diacylglycerol kinase 2) as an interactor of SYT1 (Synaptotagmin1), which is a protein located at ER-PM CS. DGKs phosphorylate diacylglycerol to produce phosphatidic acid, both important signalling molecules. Arabidopsis thaliana has seven AtDGKs, but only AtDGK1 and AtDGK2 present an ER transmembrane domain, the rest are cytoplasmic. We have analysed the subcellular localization and functions of these two proteins.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech. BIO2017-82609-

Albert Camus\u27 political thought: from passion to compassion

The present work analyzes the political thought of Albert Camus, specifically the challenges of the justice ideal, and Camus\u27 prioritization of the concepts of limits and compassion. Although Camus is not usually considered part of the traditional canon of political philosophy, I organized his thought into three major areas: a sub-theory of the human being, a sub-theory of institutions, and a sub-theory of political change. This method, I demonstrate, is ideal for extracting and organizing the political ideas of non-traditional political writers. In the case of Camus, he advocates for an international and democratic `civilization of dialogue\u27 as part of his sub-theory of institutions, a preference for limited revolt over unpredictable and violent revolution as part of his sub-theory of political change, and, given what he called the `solidarity of man in error and aberration\u27, a marked preference for compassion over justice in times of political crises as his sub-theory of the human being