Pautas críticas de la relación existente entre los programas de TMC y los impuestos regresivos al consumo en Argentina

A pesar de la implementación de diversos Programas de TMC y la consecuente, aunque discutida por su escaso nivel de evaluación y control reducción de los índices de pobreza e indigencia y aumento efectivo de inserción laboral de sectores poblacionales vulnerables, Argentina continúa conservando altos niveles de desigualdad. Desde una vertiente de análisis financista, esta situación se debe --en gran medida-- a la consolidación de un sistema detractivo altamente regresivo, caracterizado por la imposición de tributos indirectos predominantes que gravan actividades productivas, intermedias y productos finales de consumo sin tener en cuenta la capacidad contributiva efectiva de los destinatarios reales o incidentales del tributo. En un país como Argentina, perteneciente al continente más desigual del mundo, es indispensable empezar a ser, y no parecer: la estructuración del sistema fiscal debe perseguir y alentar la consecución de una clase media estructural, tomando como punto de partida un contexto de agudas asimetrías económicas tanto a nivel poblacional como a nivel geográfico regional. Una de las principales falencias que consolidan estas situaciones que sufren innumerables familias es la falta de articulación de reformas fiscales que tiendan al desarrollo y consolidación de una clase media estructural mediante un sistema impositivo progresivo, inclusivo y responsable.Fil: Rezzoagli, Luciano Carlos. Universidad Nacional del Litoral. Instituto de Humanidades y Ciencias Sociales del Litoral. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Santa Fe. Instituto de Humanidades y Ciencias Sociales del Litoral; ArgentinaFil: Villalba, Andres. Universidad Nacional del Litoral. Facultad de Ciencias Jurídicas y Sociales. Centro de Investigaciones de la Facultad de Ciencias Jurídicas y Sociales; ArgentinaFil: Perini, Agustina. Universidad Nacional del Litoral. Facultad de Ciencias Jurídicas y Sociales. Centro de Investigaciones de la Facultad de Ciencias Jurídicas y Sociales; Argentin

EL VALOR VITALICIO (CLV) Y EL VALOR DE LA CARTERA (CE) COMO MÉTRICAS DE LA EVALUACIÓN ECONÓMICA DE CLIENTES

O objetivo deste trabalho foi identificar quais os fatores indutores que preconizam os vetores de valor econômico à firma e/ou ao acionista apresentando como identidade conciliadora, mediadora e arbitrária as métricas - Valor Vitalício (CLV) e Valor da Carteira (CE) - ao apoio à tomada de decisão gerencial e estratégica por valor tangível econômico. A investigação levantou (153) cento e cinquenta e três artigos publicados em periódicos em bancos de dados específicos que dispunham em bases de engenharia, tecnologia, matemática e ciências sociais como administração. Deste universo, foram encontrados (35) trinta e cinco modelos de contribuições empíricas e analisados sob a abordagem de contemplação dos vetores de valor à firma e/ou aos acionistas. Resultados sugerem que o advento da tecnologia da informação tem proporcionado à produção de conhecimento a tomada de decisão mais estruturada em relação à gestão de clientes por valor tangível ecômico. Foram evidenciadas (17) dezessete modelos de análise de padrão de lucratividade, (9) nove modelos de otimização de alocação de recursos, (5) cinco modelos de aquisição, retenção e efeitos sociais e (4) quatro modelos sobre avaliação de firmas por meio de clientes.The objective of this study was to identify the inductive factors that predict the economic value vectors of a firm and/or its shareholder, presenting, as a conciliatory, mediating and arbitrary identity, Lifetime Value metrics (CLV) and Customer Portfolio Value – to support managerial and strategic decision–making by tangible economic value. A literature search identified one hundred and fifty-three (153) articles published in specific journal databases in the areas of engineering, technology, mathematics, and social sciences such as business administration. From this universe, (35) thirty-five empirical models were found, and their contributions analyzed using the approach of contemplation of tangible value vectors for the firm and/or shareholders. The results suggest that the advent of information technology has led to the production of knowledge for a more structured decision-making in relation to customer management by tangible economic value. Seventeen (17) models of profitability pattern analysis, (9) nine models on optimization of resource allocation, (5) five models on acquisition, retention and social effects, and (4) four models of company valuation through clients were evidenced.El objetivo de este trabajo fue identificar cuáles son los factores inductores que preconizan los vectores de valor económico para la firma y/o accionista, presentando como identidad conciliadora, mediadora y arbitraria las métricas - Valor Vitalicio (CLV) y Valor de la Cartera (CE) - al apoyo a la toma de decisión gerencial y estratégica por valor tangible económico. La investigación trabajó con ciento cincuenta y tres (153) artículos publicados en periódicos en bancos de datos específicos que estaban a disposición en bases de ingeniería, tecnología, matemáticas y ciencias sociales, tales como administración. En este universo se encontraron treinta y cinco (35) modelos de contribuciones empíricas que se analizaron con un abordaje de contemplación de los vectores de valor a la firma y/o a los accionistas. Los resultados sugieren que el advenimiento de la tecnología de la información le ha proporcionado a la producción de conocimiento una toma de decisión más estructurada en relación a la gestión de clientes por valor tangible económico. Se obtuvieron diecisiete (17) modelos de análisis de estándar de rentabilidad, nueve (9) modelos de optimización de asignación de recursos, cinco (5) modelos de adquisición, retención y efectos sociales y cuatro (4) modelos sobre evaluación de firmas por medio de clientes

Differential course of HIV-1 infection and apolipoprotein E polymorphism

Abstract We studied the course of infection with human immunodeficiency virus type 1 (HIV-1) in relation to apolipoprotein E (APOE) polymorphism found for 209 Italians treated at Infectious Disease Clinics in Rome and Modena. Clinically, patients were classified into four groups according to the yearly rate of decline in CD4+ cell count (LTNP: long-term non-progression; SLOW, 'NORMAL' or RAPID). Patients at both extremes of the clinical spectrum, i.e. those who rapidly progressed to AIDS and those with stable high CD4 cell counts, had few APOE ɛ4 and ɛ2 alleles (P = 0.04). Detailed clinical information was then used to construct four model-based clinical profiles using grade-of-membership analysis (GoM), predictive of APOE genotypic frequencies: 1. The clinical profile associated with good long-term prognosis lacked ɛ2 (P=0.01); 2. Disease progression to AIDS was associated with ɛ4 and ɛ2, most evident for zidovudine-lamivudine regimens without a protease inhibitor (P = 0.03); and, 3. AIDS patients had low ɛ4 and ɛ2 frequencies, consistent with a high mortality rate among ɛ4+ and ɛ2+ AIDS patients. These findings suggest allele-specific immunomodulatory effects involving inherited APOE isoform important enough to alter the clinical course of HIV infection and, possibly, drug efficacy. They imply a connection between lipid metabolism and immunity potentially relevant to common disorders

Optimasi Portofolio Resiko Menggunakan Model Markowitz MVO Dikaitkan dengan Keterbatasan Manusia dalam Memprediksi Masa Depan dalam Perspektif Al-Qur`an

Risk portfolio on modern finance has become increasingly technical, requiring the use of sophisticated mathematical tools in both research and practice. Since companies cannot insure themselves completely against risk, as human incompetence in predicting the future precisely that written in Al-Quran surah Luqman verse 34, they have to manage it to yield an optimal portfolio. The objective here is to minimize the variance among all portfolios, or alternatively, to maximize expected return among all portfolios that has at least a certain expected return. Furthermore, this study focuses on optimizing risk portfolio so called Markowitz MVO (Mean-Variance Optimization). Some theoretical frameworks for analysis are arithmetic mean, geometric mean, variance, covariance, linear programming, and quadratic programming. Moreover, finding a minimum variance portfolio produces a convex quadratic programming, that is minimizing the objective function ðð¥with constraintsð ð 𥠥 ðandð´ð¥ = ð. The outcome of this research is the solution of optimal risk portofolio in some investments that could be finished smoothly using MATLAB R2007b software together with its graphic analysis

Differential cross section measurements for the production of a W boson in association with jets in proton–proton collisions at √s = 7 TeV

Measurements are reported of differential cross sections for the production of a W boson, which decays into a muon and a neutrino, in association with jets, as a function of several variables, including the transverse momenta (pT) and pseudorapidities of the four leading jets, the scalar sum of jet transverse momenta (HT), and the difference in azimuthal angle between the directions of each jet and the muon. The data sample of pp collisions at a centre-of-mass energy of 7 TeV was collected with the CMS detector at the LHC and corresponds to an integrated luminosity of 5.0 fb[superscript −1]. The measured cross sections are compared to predictions from Monte Carlo generators, MadGraph + pythia and sherpa, and to next-to-leading-order calculations from BlackHat + sherpa. The differential cross sections are found to be in agreement with the predictions, apart from the pT distributions of the leading jets at high pT values, the distributions of the HT at high-HT and low jet multiplicity, and the distribution of the difference in azimuthal angle between the leading jet and the muon at low values.United States. Dept. of EnergyNational Science Foundation (U.S.)Alfred P. Sloan Foundatio

Penilaian Kinerja Keuangan Koperasi di Kabupaten Pelalawan

This paper describe development and financial performance of cooperative in District Pelalawan among 2007 - 2008. Studies on primary and secondary cooperative in 12 sub-districts. Method in this stady use performance measuring of productivity, efficiency, growth, liquidity, and solvability of cooperative. Productivity of cooperative in Pelalawan was highly but efficiency still low. Profit and income were highly, even liquidity of cooperative very high, and solvability was good

Juxtaposing BTE and ATE – on the role of the European insurance industry in funding civil litigation

One of the ways in which legal services are financed, and indeed shaped, is through private insurance arrangement. Two contrasting types of legal expenses insurance contracts (LEI) seem to dominate in Europe: before the event (BTE) and after the event (ATE) legal expenses insurance. Notwithstanding institutional differences between different legal systems, BTE and ATE insurance arrangements may be instrumental if government policy is geared towards strengthening a market-oriented system of financing access to justice for individuals and business. At the same time, emphasizing the role of a private industry as a keeper of the gates to justice raises issues of accountability and transparency, not readily reconcilable with demands of competition. Moreover, multiple actors (clients, lawyers, courts, insurers) are involved, causing behavioural dynamics which are not easily predicted or influenced. Against this background, this paper looks into BTE and ATE arrangements by analysing the particularities of BTE and ATE arrangements currently available in some European jurisdictions and by painting a picture of their respective markets and legal contexts. This allows for some reflection on the performance of BTE and ATE providers as both financiers and keepers. Two issues emerge from the analysis that are worthy of some further reflection. Firstly, there is the problematic long-term sustainability of some ATE products. Secondly, the challenges faced by policymakers that would like to nudge consumers into voluntarily taking out BTE LEI

Search for stop and higgsino production using diphoton Higgs boson decays

Results are presented of a search for a "natural" supersymmetry scenario with gauge mediated symmetry breaking. It is assumed that only the supersymmetric partners of the top-quark (stop) and the Higgs boson (higgsino) are accessible. Events are examined in which there are two photons forming a Higgs boson candidate, and at least two b-quark jets. In 19.7 inverse femtobarns of proton-proton collision data at sqrt(s) = 8 TeV, recorded in the CMS experiment, no evidence of a signal is found and lower limits at the 95% confidence level are set, excluding the stop mass below 360 to 410 GeV, depending on the higgsino mass

Impacts of the Tropical Pacific/Indian Oceans on the Seasonal Cycle of the West African Monsoon

The current consensus is that drought has developed in the Sahel during the second half of the twentieth century as a result of remote effects of oceanic anomalies amplified by local land–atmosphere interactions. This paper focuses on the impacts of oceanic anomalies upon West African climate and specifically aims to identify those from SST anomalies in the Pacific/Indian Oceans during spring and summer seasons, when they were significant. Idealized sensitivity experiments are performed with four atmospheric general circulation models (AGCMs). The prescribed SST patterns used in the AGCMs are based on the leading mode of covariability between SST anomalies over the Pacific/Indian Oceans and summer rainfall over West Africa. The results show that such oceanic anomalies in the Pacific/Indian Ocean lead to a northward shift of an anomalous dry belt from the Gulf of Guinea to the Sahel as the season advances. In the Sahel, the magnitude of rainfall anomalies is comparable to that obtained by other authors using SST anomalies confined to the proximity of the Atlantic Ocean. The mechanism connecting the Pacific/Indian SST anomalies with West African rainfall has a strong seasonal cycle. In spring (May and June), anomalous subsidence develops over both the Maritime Continent and the equatorial Atlantic in response to the enhanced equatorial heating. Precipitation increases over continental West Africa in association with stronger zonal convergence of moisture. In addition, precipitation decreases over the Gulf of Guinea. During the monsoon peak (July and August), the SST anomalies move westward over the equatorial Pacific and the two regions where subsidence occurred earlier in the seasons merge over West Africa. The monsoon weakens and rainfall decreases over the Sahel, especially in August.Peer reviewe

Severe early onset preeclampsia: short and long term clinical, psychosocial and biochemical aspects

Preeclampsia is a pregnancy specific disorder commonly defined as de novo hypertension and proteinuria after 20 weeks gestational age. It occurs in approximately 3-5% of pregnancies and it is still a major cause of both foetal and maternal morbidity and mortality worldwide1. As extensive research has not yet elucidated the aetiology of preeclampsia, there are no rational preventive or therapeutic interventions available. The only rational treatment is delivery, which benefits the mother but is not in the interest of the foetus, if remote from term. Early onset preeclampsia (<32 weeks’ gestational age) occurs in less than 1% of pregnancies. It is, however often associated with maternal morbidity as the risk of progression to severe maternal disease is inversely related with gestational age at onset2. Resulting prematurity is therefore the main cause of neonatal mortality and morbidity in patients with severe preeclampsia3. Although the discussion is ongoing, perinatal survival is suggested to be increased in patients with preterm preeclampsia by expectant, non-interventional management. This temporising treatment option to lengthen pregnancy includes the use of antihypertensive medication to control hypertension, magnesium sulphate to prevent eclampsia and corticosteroids to enhance foetal lung maturity4. With optimal maternal haemodynamic status and reassuring foetal condition this results on average in an extension of 2 weeks. Prolongation of these pregnancies is a great challenge for clinicians to balance between potential maternal risks on one the eve hand and possible foetal benefits on the other. Clinical controversies regarding prolongation of preterm preeclamptic pregnancies still exist – also taking into account that preeclampsia is the leading cause of maternal mortality in the Netherlands5 - a debate which is even more pronounced in very preterm pregnancies with questionable foetal viability6-9. Do maternal risks of prolongation of these very early pregnancies outweigh the chances of neonatal survival? Counselling of women with very early onset preeclampsia not only comprises of knowledge of the outcome of those particular pregnancies, but also knowledge of outcomes of future pregnancies of these women is of major clinical importance. This thesis opens with a review of the literature on identifiable risk factors of preeclampsia