Social norms and tax compliance: Experiments and theory

We report data from an experiment in Peru where subjects anonymously decide how much of their endowment they donate to the Peruvian Government. The standard rational choice model and several well-known models of non-selfish preferences predict zero giving. Yet we observe that around 75% of the subjects give something (N = 164), with substantial heterogeneity. Our data is consistent with an account based on social norms: If compliance is not too costly, people comply with norms if (i) they perceive that such behavior sufficiently promotes social welfare and (ii) others are expected to respect norms as well (peer effects). Our paper contributes to a recent literature on tax morale emphasizing the importance of non-standard motivations on tax compliance and suggests that taxpayers are willing to give money to the government (e.g., paying taxes) if they believe that enough others give as well and that taxes are not wasted or ‘stolen’ by the government, but used to promote social welfar

Partial Reconfiguration of Control Systems using Petri Nets Structural Redundancy

This paper deals with the partial reconfiguration of the discrete control systems due to resource failures using the structural redundancy of the global system model. The approach herein proposed introduces a new subclass of Interpreted Petri Nets (), named Interpreted Machines with Resources (), allowing representing both the behaviour of a system and the resource allocation. Based on this model, an efficient reconfiguration algorithm is proposed; it is based on finding the set of all redundant sequences using alternative resources. The advantages of this structural reconfiguration method are: (1) it provides minimal reconfiguration to the system control assuring the properties of the original control system, (2) since the model includes resource allocation, it can be applied to a variety of systems such as Business Processes, and FPGAs, among others, (3) it takes advantage of the implied features of Petri net models, such as structural analysis and graphical visualization of the system and control. The method is illustrated through a case study that deals with a manufacturing system controller, which includes both alternative resources and operation sequencesITESO, A.C.CINVESTA

Interrelación entre la deserción escolar y las condiciones socioeconómicas de las familias: El caso de la ciudad de Cúcuta

This article, establishes the existing connection between the education and development adopting the capabilities approach propound by Amartya Sen. The education it is the way that makes possible the social mobility and allows to overcomes the poverty and inequity circumstances, besides supports the citizen formation and promotes the public debate, enable the citizenship to influence into the society management and improve the quality life. The investigation presents the idea that the socioeconomics home conditions of the families it is perhaps the main factor that determinates the schooldesertion in high school cycle. To establish the influence grade, its analyzed the desertion situation inside the educational national system, department and municipal, by using the information sources of the National Ministry Education statistic (MEN, as initials in Spanish); following, its identify the deserters characteristics and their families; likewise it propounds an econometrics model that allows to observe the interrelationships between the decision of deserting transiently or forever from the educational system. Finally conclusions are made and recommendations.El presente artículo, establece las conexiones entre la educación y el desarrollo adoptando el enfoque de las capacidades planteado por Amartya Sen. La educación es un medio que posibilita la movilidad social y permite superar las situaciones de pobreza y desigualdad, además auspicia la formación ciudadana y fomenta el debate público, permitiéndole a la ciudadanía influir en el manejo de la sociedad y mejorar la calidad de vida. La investigación plantea la idea que las condiciones socioeconómicas de las familias es quizás el principal factor que determina la deserción escolar en el ciclo secundario en la Ciudad de Cúcuta. Para establecer el grado de influencia, se analiza la situación de la deserción dentro del sistema educativo nacional, departamental y municipal, haciendo uso de las estadísticas manejadas por el Ministerio de Educación Nacional (MEN); seguidamente, se identifican las características de los desertores y sus familias; de igual manera se plantea un modelo econométrico que permite observar las interrelaciones e incidencia de las variables sobre el objeto de estudio. Finalmente, se establecen algunas conclusiones y recomendaciones

Autotransfusión predepósito en artroplastia total de cadera como programa de ahorro de sangre alogénica

Las necesidades transfusionales en Cirugía Ortopédica y Traumatología son elevadas, condicionando un alto coste. Existen diferentes técnicas de ahorro de sangre alogénica siendo la autotransfusión predepósito sin duda el patrón oro en la actualidad. Realizamos un estudio retrospectivo con el objeto de valorar si las técnicas de ahorro de sangre y especialmente la autotransfusión predepósito disminuyen las necesidades de transfusión alogénica en cirugía ortopédica programada de cadera. El mayor inconveniente de la autotransfusión fue el alto coste-efectividad. El principal factor que ancarece la técnica es la gran cantidad de unidades donadas y no transfundidas, que genera un rendimiento bajo de la misma. La anemización preoperatoria y la sobretransfusión pueden ser evitadas de forma sencilla con claros criterios de transfusión poco liberales. La optimización del ahorro de sangre alogénica se puede establecer mediante un programa interdisciplinar e individualizado según el tipo de cirugía y las características del paciente como la hemoglobina basal y el sexo. La autotransfusión predepósito es adecuada en cirugía ortopédica programada de cadera por su efectividad en el ahorro de sangre alogénica, su buena tolerancia y por la inocuidad del proceso.Transfusion requirements in orthopaedic surgery are raised and therefore costs are high. There are different allogenic blood saving techniques but predeposit auto- transfusion is the gold-standard at present. We performed a retrospective study with the objective of valuing the requie- rement decreasement of allogenic transfusion in hip pro- gram orthopaedic surgery through blood saving methods, specially predeposit autologous transfusion. Autologous transfusion's great problem was the raised cost-effective- ness. The main reason for the price increase of techniques used is the high number of donned units and not transfused after surgery which you end up with a low productive met- hod. Anaemia pre-surgery and overtransfusion can easily be avoided with clear inclusion lines in blood saving programs and no liberal transfusion protocols. The best way to save allogenic blood in total hip arthroplasty can be established by means of an interdisciplinar program but individualized for specific tipe of surgery and for patient's characteristics like initial haemoglobin and sex. Predeposit autologous transfusion is adequate in hip program orthopaedic surgery because its effectiveness in allogenic blood saving, its good tolerance and it is a safe method

Benthic macroinvertebrates and water quality In a stretch of the river bogota. Cajica-colombia

Entre febrero y septiembre de 2011, se tomaron muestras de sustrato blando en aguas someras, en tres sectores de un tramo rural del río Bogotá, ubicado en el área de Cajicá (Cundinamarca). Dada la importancia del río para la Sabana de Bogotá, el objetivo fue evaluar la calidad del agua, con base en algunas variables abióticas, los macroinvertebrados bentónicos y los índices BMWP/Col. y ASPT. No se observaron diferencias importantes entre los tres sectores de muestreo, pero sí variaciones cronológicas, asociadas a la influencia de las lluvias, intensificadas por un episodio moderado de La Niña. De este modo, las precipitaciones y el perfil limnológico, se relacionaron con la abundancia y la composición taxonómica de los invertebrados. Un sustrato arenoso-limoso favoreció la abundancia de Tubificidae (72,12%) y Chironomidae (23,43%), por su adaptabilidad a cargas orgánicas y de detritus altas y concentraciones bajas de O2. Estos taxa, junto con Physidae, Glossiphoniidae y Tipulidae, principalmente, indicaron contaminación moderada en los tres sectores (BMWP/Col. A=48, B= 48, C= 43) y eutrofización, como consecuencia del impacto humano (aguas residuales y actividades agropecuarias), que afectan las aguas del río y su biota.From February to September 2011, in shallow waters in three sections of a rural stretch of the Bogota River, located at Cajica (Cundinamarca), some soft substrate samples were taken. Given the importance of the river to the savannah of Bogota, the objective was to evaluate the water quality, based on some environmental variables, the benthic macroinvertebrates and the BMWP/col. and ASPT indexes. No significant differences were observed among the three sampling sections, but chronological variations related to the influence of rainfall, enhanced by a moderate La Niña episode were detected. Thus, precipitations and the limnological profile were associated with the abundance, biomass and taxonomic composition of the invertebrates. A sandy-loam substrate favored the density and biomass of Tubificiade (72.12%, 0.15g/m2) and Chironomidae (23.43%, 0.23g/m2), due to their adaptability to high concentration of organic matter and detritus and low O2 values. These taxa and mainly Physidae, Glossiphoniidae, and Tipulidae indicated moderate pollution in the three sections (BMWP/Col. A= 48, B= 48, C= 43) and eutrophication, as a result of human impact (wastewater and domestic discharges, and farming activities), affecting the river and its biota.Incluye referencias bibliográfica

Prevalence of Depression in Retirees: A Meta-Analysis

Background: Retirement is a final life stage characterized by the ceasing of work and the loss of a routine, social relations, role, status, accomplishments, and aspirations, etc. Many times it is accompanied by negative feelings and can provoke different psychoemotional reactions such as depression, among others. The aim of this study is to analyze the prevalence of depression, as well as its psychoeducational approach in retirees. Methods: A paired systematic review with meta-analysis was conducted in different databases-Medline, Scopus, CUIDEN, CINAHL, LILACS and PsycINFO. Original studies were included in English, Spanish and French that were published in the last 10 years, and which approached depression in retirees. Results: A total of 11 articles were selected after applying inclusion and exclusion criteria. The mean value of the prevalence levels of depression in retirees obtained in the meta-analysis was 28%. Depression is more frequent in retirees, with mandatory retirement, retirement due to illness, and anticipated retirement presenting higher levels of this disease. The health role in the psychoeducational approach is highlighted in 41.6% (n = 5). Conclusions: With almost one-third of retirees suffering from depression, it is necessary to implement prevention and early detection measures to approach a public health problem

América Latina en los ochenta: Reestructuración y perspectivas

La crisis y el estancamiento económico de los años ochenta en América Latina provocaron cambios radicales en la política económica instrumentada para su superación. Frente a una crisis que demostraba el agotamiento de la industrialización sustitutiva que en el marco de una especialización productiva generó una determinada inserción de los países latinoamericanos en la economía internacional y ante los límites del intervencionismo estatal, las políticas de ajuste y estabilización adoptadas fueron acompañadas de una concepción distinta en la organización y administración de la economía, que modificó la relación mercado-Estado y la interacción de los diversos actores de la sociedad. Ante estas circunstancias, los autores del presente libro se dieron a la tarea de hacer un análisis de los problemas y de los procesos relevantes del subcontinente en dichos años y a reflexionar sobre la denominada reestructuración productiva sobre los principales efectos del ajuste estructural, los resultados diferentes del neoliberalismo en relación con países y sectores sociales, así como a preguntarse acerca de los problemas económicos, sociales y políticos que el nuevo modelo de acumulación enfrenta, centrándose en la política económica y en las fuentes de financiamiento con las que se ha pretendido impulsar este crecimiento económico: exportaciones, inversión extranjera, ahorro, concentración del ingreso y servicio de la deuda. Cabe destacar que este esfuerzo colectivo es resultado de la investigación, seminarios y discusiones del Área de Economía Mundial y América Latina del Instituto de Investigaciones Económicas

Adaptative models of flexible manufacturing systems

This papes deals with the rapid reconfiguration or task controllers of flexible manufacturing systems (FMS). This problem is concerned whit the ability of the task coordination system to adapt dynamically to new situations issued from changes on the production requirements or from failures.CINVESTA