Tax-benefit incidence of value added tax on food and medicine to fund progressive social expenditure

In 2009, the Mexican Congress received a proposal of a generalized 2% increase in the statutory VAT rate, including currently untaxed food and medicine. Whereas opponents emphasized the regressive effect, supporters argued that progressivity of the compensatory expenditures included in the bill more than compensated the bottom income quintiles. In this paper I present a tax-benefit incidence of this proposal using national survey data on household's income and consumption. Despite the regressive effect of the tax increase, the data shows that the progressive expenditure offsets this effect. Overall the proposal was progressive. This finding undermines the arguments in favor of keeping food and medicines exempt of VAT to prevent a regressive effects. This result also contributes to the debate about the regressive effects of a single VAT to all consumption and no exemptions. To illustrate that, I analyze the redistributive effect of this policy. The result is that the increase in public expenditure can offset the regressive effect of this policy.Value added tax, tax-benefit incidence.

Penerapan Pasal 385 Ayat 4 Kitab Undang-undang Hukum Acara Pidana pada Putusan Nomor 346 Pid.b/2011/pn.pbr Dilihat dari Konsep Kepemilikan Tanah Menurut Hukum Adat

Prior to the enactment of the law the land sector in Indonesia, the applicable rules of customary law, as is also recognized in Article 5 of Law No. 5 of 1960 on the Basic Regulation of Agrarian. On that basis, the status of land ownership in Indonesia is not necessarily seen by the formal proof in the form of a letter or deed their land as intended by the Act Agrarian land ownership on the basis of customary law is still recognized. This dualism resulting in disputes about the status of land ownership in practice.As for the purpose of writing this paper is to investigate the application of criminal law article 385 paragraph 4 of the rules of evidence as stipulated in the law on criminal procedure and to determine the legal considerations of the judges in the decision on the criminal case No. 346 / Pid.B / 2011 / PN.PBR seen from the concept of land ownership under customary law.This type of research is a normative legal research in the form of studies document / case, because the research conducted by Docket No. 346 / Pid.B / 2011 / PN.PBR, in conclusion, the author uses the inductive method is by way of drawing conclusions from things Special character (from the data obtained from the study) the provisions of general law.In application of Article 385 paragraph 4 of scams there are elements which would conflict with land ownership customary law because the legal concept of land in Indonesia that adheres stelsel negative berunsurkan positive segingga the right base of the country does not ensure the full ownership of the land, meaning there\u27s still other evidence such as physical evidence and other evidence and can be used as guidelines for judges in sentencing for this article related to land ownership. The judges\u27 verdict likely to be taken in terms of formality so that it will ignore the sense of justice in the society where judges regarded as most people know the la

Caillat, Michel, Carutti, Mauro, Fayet, Jean-François, Roulin, Stéphanie, Histoire(s) de l’anticommunisme en Suisse, Geschichte(n) des Antikommunismus in der Schweiz

La « quasi-totalité des travaux sur l’histoire suisse contemporaine » (J.-F.F.) aborde l’anticommunisme en Suisse. Ce constat justifie cet ouvrage issu d’un colloque tenu à Genève en 2005. L’originalité de ces contributions est de faire de l’anticommunisme un objet historique à part entière dans un pays particulier : la Suisse. L’anticommunisme trouve son origine dans un refus de remise en cause de l’ordre social existant. Ainsi il est à la fois un objet politique et un enjeu de civilisation ..

La représentation des Allemands dans les musées du Débarquement en Normandie : entre histoire et mémoire

Cette approche critique des musées du Débarquement et de la manière dont ils mettent en scène les combattants allemands plaide en faveur d’une médiation culturelle qui, dans une perspective éducative et dépassant l’aspect nécessairement émotionnel des lieux, prendrait en compte les enjeux historiographiques contemporains pour permettre une meilleure compréhension des événements et faire de ces musées de véritables outils de dialogue et de pacification des mémoires

Profile of Economic Units on the Manufacturing Sector: An Approach in the Case of Mexico

The aim of the study was to identify factors which describe the profile of economic units (EUs) in Mexico. For this purpose, were consulted the databases of the Ministry of Labor and Social Welfare (MLSW, “Secretaría del trabajo y Previsión Social” - STPS, Mexico) and the National Institute of Statistic, Geography and Informatics (NISGI, “Instituto Nacional de Estadística, Geografía e Informática” - INEGI, Mexico), as institutions responsible for carry out officially, the application of surveys through the National Survey on Employment, Wages, Technology and Training in the manufacturing sector (NSEWTT, “Encuesta Nacional de Empleo, Salarios, Tecnología y Capacitación” - ENESTYC, Mexico). With the capture of these surveys by the institutions responsible, subsequently allow us determine the factors which describe the profile of the economic units. With this research we identified eight factors, which describe the profile of the economic units, being these: Establishment’s characteristics (F1), Production and organization (F2), Market (F4), Quality control and technology (F5), Employment Forms (F6), Salaries (F7), Training and Health and safety (F8). DOI: 10.5901/mjss.2015.v6n4p2

Limosilactobacillus balticus sp. nov., Limosilactobacillus agrestis sp. nov., Limosilactobacillus albertensis sp. nov., Limosilactobacillus rudii sp. nov. and Limosilactobacillus fastidiosus sp. nov., five novel Limosilactobacillus species isolated from the vertebrate gastrointestinal tract, and proposal of six subspecies of Limosilactobacillus reuteri adapted to the gastrointestinal tract of specific vertebrate hosts

Ten strains, BG-AF3-A(T), pH52_RY, WF-MT5-A(T), BG-MG3-A, Lr3000(T), RRLNB_1_1, STM3_1(T), STM2_1, WF-MO7-1(T) and WF-MA3-C, were isolated from intestinal or faecal samples of rodents, pheasant and primate. 16S rRNA gene analysis identified them as Limosilactobacillus reuteri. However, average nucleotide identity and digital DNA-DNA hybridization values based on whole genomes were below 95 and 70%, respectively, and thus below the threshold levels for bacterial species delineation. Based on genomic, chemotaxonomic and morphological analyses, we propose five novel species with the names Limosilactobacillus balticus sp. nov. (type strain BG-AF3-A(T)=DSM 110574(T)=LMG 31633(T)), Limosilactobacillus agrestis sp. nov. (type strain WF-MT5-A(T)=DSM 110569(T)=LMG 31629(T)), Limosilactobacillus albertensis sp. nov. (type strain Lr3000(T)=DSM 110573(T)=LMG 31632(T)), Limosilactobacillus rudii sp. nov. (type strain STM3_1(T)=DSM 110572(T)=LMG 31631(T)) and Limosilactobacillus fastidiosus sp. nov. (type strain WF-MO7-1(T)=DSM 110576(T)=LMG 31630(T)). Core genome phylogeny and experimental evidence of host adaptation of strains of L. reuteri further provide a strong rationale to consider a number of distinct lineages within this species as subspecies. Here we propose six subspecies of L. reuteri: L. reuteri subsp. kinnaridis subsp. nov. (type strain AP3(T)=DSM 110703(T)=LMG 31724(T)), L. reuteri subsp. porcinus subsp. nov. (type strain 3c6(T)=DSM 110571(T)=LMG 31635(T)), L. reuteri subsp. murium subsp. nov. (type strain lpuph1(T)=DSM 110570(T)=LMG 31634(T)), L. reuteri subsp. reuteri subsp. nov. (type strain F 275(T)=DSM 20016(T)=ATCC 23272(T)), L. reuteri subsp. suis subsp. nov. (type strain 1063(T)=ATCC 53608(T)=LMG 31752(T)) and L. reuteri subsp. rodentium subsp. nov. (type strain 100-23(T)=DSM 17509(T)=CIP 109821(T))

Colaboración de los objetos de aprendizaje en la gestión del aprendizaje

This work presents a research project advance, the target is design and evaluate a methodology based in instructional software engineering for learning management. The project´ s proposed focus in the dynamic part of learning process management by the generation of conceptual maps and learning objects, the intention is interpret the student meaning and produce the continuous improvement. Specifically this paper deepens about the value of learning objects collaboration issue. For that, we identified three fases that are fundamental and show the "know-how" of learning objects collaboration in the learning management.Este artículo presenta el avance de un proyecto de investigación cuyo objetivo es diseñar y evaluar una metodología basada en ingeniería de software instruccional para la gestión del aprendizaje. La propuesta del proyecto se concentra en la parte dinámica de la gestión del proceso enseñanza-aprendizaje, a través de la generación de mapas conceptuales en combinación con objetos de aprendizaje con la finalidad de interpretar el significado de los estudiantes y provocar la mejora continua. Específicamente este artículo profundiza sobre la importancia del aspecto de la colaboración de Los objetos de aprendizaje. Para el LO se identifican tres fases que son fundamentales y que muestran el “know-how” de la colaboración de los objetos de aprendizaje en la gestión del aprendizaje

Using multi-objective optimization to design parameters in electro-discharge machining by wire

The following paper describes the main objective to follow the methodology used and proposed to obtain the optimal values of WEDM process operation on the machine Robofil 310 by robust parameter design (RPD) of Dr. G. Taguichi [TAGUCHI, G. 1993], through controllable factors which result in more inferences regarding the problem to noise signal (S / N), which for this study is the variability of the hardness of samples from 6061, also studied the behaviour of the output parameters as the material removal rate (MRR) and surface roughness (Ra), subsequently took the RPD orthogonal array and characterized the individuals in the population, each optimal value is a gene and each possible solution is a chromosome, used multi-objective optimization using Non-dominated Sorting Genetic Algorithm to cross and mutate this population to generate better results MRR and Ra