Visibilidad de los ingresos públicos por niveles territoriales de gobierno: análisis internacional

Se puede definir el concepto de ilusión fiscal como la percepción sistemáticamente sesgada de los parámetros fiscales, debido a un error o ignorancia del lado de la demanda o por una conducta abusiva del lado de la oferta. Es decir, el sesgo sistemático en la percepción por parte de los individuos del tamaño de la carga de los impuestos y otros ingresos soportados por ellos y los beneficios recibidos del gasto público, y su influencia sobre las decisiones del gasto público sobre diferentes instituciones de decisión colectiva. L a ilusión fiscal, tanto de los ingresos como de los gastos públicos, puede por tanto modificar las decisiones presupuestarias. Esta comunicación propone un índice para medir la visibilidad fiscal de los ingresos públicos y lo aplica a los países pertenecientes a la Unión Europea

I Didn\u27t Know My Client Wasn\u27t Complying! The Heightened Obligation Lawyers Have to Ensure Clients Follow Court Orders in Litigation Matters

Ensuring a client’s compliance with court orders and federal law is becoming a bigger responsibility for attorneys. This is because courts and Congress are starting to hold attorneys to higher standards with respect to their clients’ compliance with litigation duties and with federal law. This Article will address the duties Congress imposed on lawyers through the Sarbanes-Oxley Act with respect to up-the-ladder reporting and will parallel such standards with those set by the Southern District of New York court in Zubulake with respect to preserving electronic discovery in anticipation of litigation. Although the duties imposed by the Sarbanes-Oxley Act and those imposed by the Zubulake court differ from one another, both show the direction in which lawmakers are moving with respect to lawyers’ ethics and obligations: lawyers are being held responsible for their clients’ wrongdoing

E-Discovery—Can the Producing Party Expect Cost-Shifting?: The New Trend and What Can Be Done to Reduce Production Costs

Now that computers and the Internet have radically changed the way businesses create and transmit information, questions about discovery rules in litigation continue to arise, such as which party should pay for producing electronic discovery. The courts are now considering cost shifting when the cost of production is unduly burdensome on the producing party by applying a seven-factor test. However, cost shifting is not always considered or granted, which is why it is important to have electronic documents relevant to anticipated litigation accessible in order to minimize the cost of producing electronic discovery. This Article will examine how courts are determining who should pay for electronic document production and suggest how lawyers should advice their clients in order to reduce the cost and burden of producing e-discovery

Females' customer engagement with eco-friendly restaurants in Instagram: the role of past visits.

Purpose - The purpose of this study is to examine the effect on the customer brand engagement (CBE) of followers of an eco-friendly restaurant of their perceptions of the originality of the firm-generated content posted online by the restaurant and the effect of CBE on brand advocacy and behavioural intentions to visit the restaurant, paying special attention to the moderating role of past visits to the restaurant. Design/methodology/approach - The hypotheses were tested using structural equation modelling with a sample of 491 female Instagram users who follow the online account of a particular eco-friendly dining establishment. Two group comparisons were conducted to test the moderating effects in relationships between CBE and consumer-brand interactions (behavioural intentions to visit the restaurant and brand advocacy). Findings - Followers' perceptions of the originality of the material posted by the eco-friendly restaurant had a positive influence on CBE which, in turn, affected brand advocacy and behavioural intentions to visit the restaurant. Past visits moderated the relationship between CBE and consumer-brand interactions. Practical implications - This study offers restaurants an understanding of how to develop marketing strategies targeted at females on visual-based social networks; it is shown that original posts encourage favourable responses, such as CBE, brand advocacy and behavioural intentions. Managers should organise events and invite their female followers to visit the restaurant. Originality/value - This study adds to the knowledge about customer engagement by explaining how firm-generated content posted on Instagram drives CBE and provides specific suggestions as to how restauranteurs might engage online with their clients. This study goes beyond direct effects and analyses the moderating role of past visits to the restaurant on the relationships between CBE and consumer-brand interactions (visiting intentions and brand advocacy)

Simple molecular model for the binding of antibiotic molecules to bacterial ion channels

A molecular model aimed at explaining recent experimental data by Nestorovich et al. [Proc. Natl. Acad. Sci. USA 99, 9789 (2002)] on the interaction of ampicillin molecules with the constriction zone in a channel of the general bacterial porin, OmpF (outer membrane protein F), is presented. The model extends T. L. Hill’s theory for intermolecular interactions in a pair of binding sites [J. Am. Chem. Soc. 78, 3330 (1956)] by incorporating two binding ions and two pairs of interacting sites. The results provide new physical insights on the role of the complementary pattern of the charge distributions in the ampicillin molecule and the narrowest part of the channel pore. Charge matching of interacting sites facilitates drug binding. The dependence of the number of ampicillin binding events per second with the solution pH and salt concentration is explained qualitatively using a reduced number of fundamental concepts.Salvador.Mafé@uv.e

Kinetic modeling of ion conduction in KcsA potassium channel

KcsA constitutes a potassium channel of known structure that shows both high conduction rates and selectivity among monovalent cations. A kinetic model for ion conduction through this channel that assumes rapid ion transport within the filter has recently been presented by Nelson. In a recent, brief communication, we used the model to provide preliminary explanations to the experimental current-voltage J‐V and conductance-concentration g‐S curves obtained for a series of monovalent ions (K+,Tl+, and Rb+). We did not assume rapid ion transport in the calculations, since ion transport within the selectivity filter could be rate limiting for ions other than native K+. This previous work is now significantly extended to the following experimental problems. First, the outward rectification of the J‐V curves in K+ symmetrical solutions is analyzed using a generalized kinetic model. Second, the J‐V and g‐S curves for NH4+ are obtained and compared with those of other ions (the NH4+ J‐V curve is qualitatively different from those of Rb+ and Tl+). Third, the effects of Na+ block on K+ and Rb+ currents through single KcsA channels are studied and the different blocking behavior is related to the values of the translocation rate constants characteristic of ion transport within the filter. Finally, the significantly decreased K+ conductance caused by mutation of the wild-type channel is also explained in terms of this rate constant. In order to keep the number of model parameters to a minimum, we do not allow the electrical distance (an empirical parameter of kinetic models that controls the exponential voltage dependence of the dissociation rate) to vary with the ionic species. Without introducing the relatively high number of adjustable parameters of more comprehensive site-based models, we show that ion association to the filter is rate controlling at low concentrations, but ion dissociation from the filter and ion transport within the filter could limit conduction at high concentration. Although some experimental data from other authors were included to allow qualitative comparison with model calculations, the absolute values of the effective rate constants obtained are only tentative. However, the relative changes in these constants needed to explain qualitatively the experiments should be of [email protected]

Donnan phenomena in membranes with charge due to ion adsorption. Effects of the interaction between adsorbed charged groups

A physical model for the modified Donnan phenomenon associated with ion adsorption on localized membrane sites is presented. This model accounts for the dependence of the concentration of adsorbed ions on electrolyte concentration and pH as it is influenced by the electrostatic interaction between adsorbed ions. The equilibrium thermodynamic concepts employed are based on the Donnan formalism for the ion equilibria between membrane and solution, and the Bragg–Williams approximation for an adsorption isotherm that incorported interaction between adsorbed ions. Our results include the concentration of charged groups in the membrane, the pH of the membrane phase solution, and the Donnan potential as functions of the pH and the electrolyte concentration of the external solution for different degrees of the electrostatic interaction. These magnitudes are of considerable interest in biopolymers, membranes, and conducting [email protected] ; [email protected]