The tax system and the financial crisis

This paper investigates the effects of the tax system on the economic factors that triggered the financial crisis. We examine three cases in which the tax regime interacted with these factors, reinforcing them. First, we focus on the taxation of residential building: while the importance of capital gains taxes is disputed, the deductibility of mortgage interest may have contributed to the financial crisis by creating some of the raw materials for the securitization industry. Second, a narrow perspective on the tax treatment, together with specific provisions, may have fostered performance-based remuneration of managers, resulting in overemphasis of short-term profitability and incentive to excessive risk-taking. Third, the securitization process, which played a key role in the outbreak of the financial crisis, was accompanied by opportunities for tax arbitrage and reduction of the overall tax wedge paid by investors, through offset of incomes that are ordinarily taxed at different rates; a de facto exemption of CDS premiums received by non-residents supplemented the tax arbitrage.taxation, financial crisis, housing market, stock options, securitization, credit default swaps

Studio di fattibilità dei magneti in configurazione "Halbach" dello spettrometro dell'esperimento FOOT

Questa nota presenta uno studio di fattibilita per dei magneti permanenti da utilizzare nella costruzione dello spettrometro dell'esperimento FOOT. Vengono presentate simulazioni magnetiche in 2D e 3D per differenti configurazioni dei magneti permanenti in configurazione "Halbach" facendo una valutazione comparativa delle dimensioni necessarie, in particolare per il materiale magnetico, per ottenere i valori di campo richiesti. Infine si presenta una simulazione di un sistema di due magneti così come al momento si pensa di realizzare il sistema finale dell'esperimento

Un acercamiento de las prácticas interculturales en Educación Física : El juego y las representaciones étnico-culturales en indoamérica

Desarrollar este trabajo no será tarea fácil, analizar la dimensión corporal, desde una mirada sociomotriz (Parlebas, P.-2001) y su relación con los juegos y deportes, considerándolos como un lenguaje social e históricamente construido y por lo tanto integrado a la existencia humana e inmerso en su cultura, nos lleva a plantearnos la idea que hay muy poco estudiado sobre esta relación, que nos impulsa a pensar la incompletud de algunas teorizaciones sobre el tema. Es así, que para profundizar de una manera más cabal los problemas actuales, dejando de lado las miradas simplistas y asumiendo desde pensamiento complejo y crítico, una perspectiva que nos permita dar algunas respuesta a los problemas contemporáneos, sobre la construcción de las identidades culturales a través de los juegos y deportes alternativos y llegar a desnaturalizar las explicaciones fragmentarias, que han colaborado solamente a colonizar los juegos y deportes actuales de miradas tecnocráticas, despreocupándose de la construcción de identidad cultural de un pueblo frente a la planetarización monocultural como modelo hegemónico de desarrollo. Este trabajo tratará de iluminar la relación entre los juegos y deportes alternativos y la construcción de la identidad cultural a través de algunas conceptualizaciones e imágenes, como vectores de pensamiento intercultural. Una mirada alternativa también sobre la forma en que los constructor culturales como los juegos y deportes se configuran y que nos permiten asumir la identidad cultural propia, la de los argentinos, la que integra a la vez la gran nación latinoamericana, la que consideramos como nuestra, sin complejos, sin prejuicios, sin racismos, pero que es sin lugar a dudas un aporte de la forma de ser de nuestros pueblos, que en pie de igualdad pone de manifiesto sus valores y pensamientos como aportes a la diversidad cultural mundial.(G.Magrassi-1987). La realidad solo responde si se la interroga (Ferdinand Saussure), el Lic. José Tamarit, mencionaba en su curso de formación de directivos de escuela (Tamarit, J-2002), lo que para el lingüista francés era su primera hipótesis, para avanzar en la comprensión de los lenguajes simbólicos humanos, nosotros agregaríamos, que nos posibilita hacernos la primer pregunta, ¿sabemos leer de donde vienen los juegos y deportes alternativos que practicamos en Argentina, como lenguajes simbólicos de trasmisión de la cultura?Facultad de Humanidades y Ciencias de la Educació

Un acercamiento de las prácticas interculturales en Educación Física : El juego y las representaciones étnico-culturales en indoamérica

Desarrollar este trabajo no será tarea fácil, analizar la dimensión corporal, desde una mirada sociomotriz (Parlebas, P.-2001) y su relación con los juegos y deportes, considerándolos como un lenguaje social e históricamente construido y por lo tanto integrado a la existencia humana e inmerso en su cultura, nos lleva a plantearnos la idea que hay muy poco estudiado sobre esta relación, que nos impulsa a pensar la incompletud de algunas teorizaciones sobre el tema. Es así, que para profundizar de una manera más cabal los problemas actuales, dejando de lado las miradas simplistas y asumiendo desde pensamiento complejo y crítico, una perspectiva que nos permita dar algunas respuesta a los problemas contemporáneos, sobre la construcción de las identidades culturales a través de los juegos y deportes alternativos y llegar a desnaturalizar las explicaciones fragmentarias, que han colaborado solamente a colonizar los juegos y deportes actuales de miradas tecnocráticas, despreocupándose de la construcción de identidad cultural de un pueblo frente a la planetarización monocultural como modelo hegemónico de desarrollo. Este trabajo tratará de iluminar la relación entre los juegos y deportes alternativos y la construcción de la identidad cultural a través de algunas conceptualizaciones e imágenes, como vectores de pensamiento intercultural. Una mirada alternativa también sobre la forma en que los constructor culturales como los juegos y deportes se configuran y que nos permiten asumir la identidad cultural propia, la de los argentinos, la que integra a la vez la gran nación latinoamericana, la que consideramos como nuestra, sin complejos, sin prejuicios, sin racismos, pero que es sin lugar a dudas un aporte de la forma de ser de nuestros pueblos, que en pie de igualdad pone de manifiesto sus valores y pensamientos como aportes a la diversidad cultural mundial.(G.Magrassi-1987). La realidad solo responde si se la interroga (Ferdinand Saussure), el Lic. José Tamarit, mencionaba en su curso de formación de directivos de escuela (Tamarit, J-2002), lo que para el lingüista francés era su primera hipótesis, para avanzar en la comprensión de los lenguajes simbólicos humanos, nosotros agregaríamos, que nos posibilita hacernos la primer pregunta, ¿sabemos leer de donde vienen los juegos y deportes alternativos que practicamos en Argentina, como lenguajes simbólicos de trasmisión de la cultura?Facultad de Humanidades y Ciencias de la Educació

Improving low-dose blood-brain barrier permeability quantification using sparse high-dose induced prior for Patlak model

Blood-brain barrier permeability (BBBP) measurements extracted from the perfusion computed tomography (PCT) using the Patlak model can be a valuable indicator to predict hemorrhagic transformation in patients with acute stroke. Unfortunately, the standard Patlak model based PCT requires excessive radiation exposure, which raised attention on radiation safety. Minimizing radiation dose is of high value in clinical practice but can degrade the image quality due to the introduced severe noise. The purpose of this work is to construct high quality BBBP maps from low-dose PCT data by using the brain structural similarity between different individuals and the relations between the high- and low-dose maps. The proposed sparse high-dose induced (shd-Patlak) model performs by building a high-dose induced prior for the Patlak model with a set of location adaptive dictionaries, followed by an optimized estimation of BBBP map with the prior regularized Patlak model. Evaluation with the simulated low-dose clinical brain PCT datasets clearly demonstrate that the shd-Patlak model can achieve more significant gains than the standard Patlak model with improved visual quality, higher fidelity to the gold standard and more accurate details for clinical analysis. Copyright 2013 Elsevier B.V. All rights reserved

Ripresa dati dal nuovo sistema stipendiale Zucchetti verso l'Identity Management della Direzione Sistemi Informativi

L’obiettivo di questo documento è descrivere il lavoro effettuato per consentire il passaggio dei dati dei dipendenti tra GODiVA e il nuovo sistema stipendiale Zucchetti. È stato necessario produrre diversi script di sincronizzazione per acquisire tutte le variazioni eseguite sul software Zucchetti, in modo da avere le informazioni aggiornate sul sistema di Identity Management GODiVA della Divisione Sistemi Informativi

Robust Low-Dose CT Perfusion Deconvolution via Tensor Total-Variation Regularization

Acute brain diseases such as acute strokes and transit ischemic attacks are the leading causes of mortality and morbidity worldwide, responsible for 9% of total death every year. Time is brain is a widely accepted concept in acute cerebrovascular disease treatment. Efficient and accurate computational framework for hemodynamic parameters estimation can save critical time for thrombolytic therapy. Meanwhile the high level of accumulated radiation dosage due to continuous image acquisition in CT perfusion (CTP) raised concerns on patient safety and public health. However, low-radiation leads to increased noise and artifacts which require more sophisticated and time-consuming algorithms for robust estimation. In this paper, we focus on developing a robust and efficient framework to accurately estimate the perfusion parameters at low radiation dosage. Specifically, we present a tensor total-variation (TTV) technique which fuses the spatial correlation of the vascular structure and the temporal continuation of the blood signal flow. An efficient algorithm is proposed to find the solution with fast convergence and reduced computational complexity. Extensive evaluations are carried out in terms of sensitivity to noise levels, estimation accuracy, contrast preservation, and performed on digital perfusion phantom estimation, as well as in vivo clinical subjects. Our framework reduces the necessary radiation dose to only 8% of the original level and outperforms the state-of-art algorithms with peak signal-to-noise ratio improved by 32%. It reduces the oscillation in the residue functions, corrects over-estimation of cerebral blood flow (CBF) and under-estimation of mean transit time (MTT), and maintains the distinction between the deficit and normal regions

Management of tiny unruptured intracranial aneurysms: A comparative effectiveness analysis

© 2017 American Medical Association. All rights reserved. Importance: Unruptured intracranial aneurysms (UIAs) are relatively common in the general population and are being increasingly diagnosed; a significant proportion are tiny (≤3 mm) aneurysms. There is significant heterogeneity in practice and lack of clear guidelines on the management of incidental, tiny UIAs. It is important to quantify the implications of different management strategies in terms of health benefits to patients. Objective: To evaluate the effectiveness of routine treatment (aneurysm coiling) vs 3 strategies for imaging surveillance compared with no preventive treatment or routine follow-up of tiny UIAs. Design, Setting, and Participants: A decision-analytic model-based comparative effectiveness analysis was conducted from May 1 to June 30, 2017, using inputs from the medical literature. PubMed searches were performed to identify relevant literature for all key model inputs, each of which was derived from the clinical study with the most robust data and greatest applicability. Analysis included 10 000 iterations simulating adult patients with incidental detections of UIAs 3 mm or smaller and no history of subarachnoid hemorrhage. Interventions: The following 5 management strategies for tiny UIAs were evaluated: annual magnetic resonance angiography (MRA) screening, biennial MRA screening, MRA screening every 5 years, aneurysm coiling and follow-up, and no treatment or preventive follow-up. Main Outcomes and Measures: A Markov decision model for lifetime rupture was constructed from a societal perspective per 10 000 patients with incidental, tiny UIAs. Outcomes were assessed in terms of quality-adjusted life-years. Probabilistic, 1-way, and 2-way sensitivity analyses were performed. Results: In this analysis of 10000 iterations simulating adult patients with a mean age of 50 years, the base-case calculation shows that the management strategy of no treatment or preventive follow-up has the highest health benefit (mean [SD] quality-adjusted life-years, 19.40[0.31]). Among the management strategies that incorporate follow-up imaging, MRA every 5 years is the best strategy with the next highest effectiveness (mean [SD] quality-adjusted life-years, 18.05 [0.62]). The conclusion remains robust in probabilistic and 1-way sensitivity analyses. Noroutine follow-up remains the optimal strategy when the annual growth rate and risk of rupture of growing aneurysms are varied. When the annual risk of rupture of nongrowing UIAs is less than 1.7%(0.23% in base case scenario), no follow-up is the optimal strategy. If annual risk of rupture is more than 1.7%, coiling should be performed directly. Conclusions and Relevance: Given the current literature, no preventive treatment or imaging follow-up is the most effective strategy in patients with aneurysms that are 3mm or smaller, resulting in better health outcomes. More aggressive imaging surveillance for aneurysm growth or preventive treatment should be reserved for patients with a high risk of rupture. Given these findings, it is important to critically evaluate the appropriateness of current clinical practices, and potentially determine specific guidelines to reflect the most effective management strategy for patients with incidental, tiny UIAs