Diálogo entre cooperación internacional y política fiscal

El papel de la cooperación internacional destinada a combatir la pobreza es relevante como acción complementaria a las políticas económicas nacionales, reconociendo en la política fiscal uno de sus instrumentos correctivos. La cooperación internacional, en su función de acción complementaria a las políticas económicas nacionales, resulta valiosa en la lucha contra la pobreza. En el presente análisis, considerando que la política fiscal es uno de los instrumentos correctivos de la desigualdad social, se presentan los resultados de un estudio comparativo sobre las reformas fiscales en las regiones de la OCDE y de América Latina. Asimismo, se identifican las condiciones para una política fiscal adecuada para el citado fin

A fatal and unusual genital mutilation in an elderly man as a result of sharp force injuries and domestic dog predation

Cases of genital amputation require a careful investigation, since they may be the result of self-inflicted injuries, assaults, animal predation, or post-mortem body mutilation. In the present case, an 81-year-old man affected by liver cirrhosis and dementia and suffering from sexual disinhibition was found lying half-naked and unconscious in his courtyard; profuse bleeding in the perineal area and the absence of the external genitalia were observed. The victim was transferred to hospital and underwent surgical emergency treatment, but he died 2 days later. No sharp tools were found on the scene. Moreover, the autopsy did not reveal any defense or tentative wound on the body and no blood stains on the hands of the victim. Several linear scratches were detected close to the edges of the wound; according to the surgical report, these scratches were clean-cut in the lower part and crenated and infiltrated by blood in the cranial part. Although the medical history of the man could be consistent with self-mutilation, it was not possible to rule out the involvement of other people, including the possibility of an attempt by his relatives to cover up what may have been a self-amputation. Furthermore, the victim’s dog vomited parts of the man’s genitalia while being transported to a dog shelter. Similar cases have rarely been published in the current forensic literature

EcoJogical-economic modelling and implications of land use change and wetlands extent on freshwater fisheries: the case of Lake Victoria (East Africa)

Watershed degradation and the conversion of wetlands to alternative uses affect water quality, having profound implications for the freshwater ecosystem and fisheries of Lake Victoria. Through dynamic simulations using the Ecopath approach we show that eutrophication may explain the sudden upsurge of the introduced Nile perch during the 1980s. During these years an important trigger of change was an abrupt shift in primary productivity due to an external shock, probably related to an El Nino-ENSO event. The Nile perch population explosion during the 1980s caused a profound transformation ofthe fishing industry leading to a dramatic increase in fishing effort. Our equilibrium analysis from the base values of an Ecopath mo~l for year 1989 depicts an overfishing situation. To quantify the combined effect of eutrophication and fishing effort on the-aggregate fish stock and fishery we specify and estimate a biomass dynamics model, which embeds a measure of phytoplankton biomass as an environmental variable. We found that in a eutrophic state, which for the Kenyan waters of Lake Victoria was above an estimated chlorophyll-a concentration threshold of 17.11 mg m-3 , a further increase in phytoplankton biomass would cause a decrease in aggregate fish stock biomass and landings respectively. We then model the relation between land use change and water quality, considering the nutrient retention function of wetlands. First, we identify catchment-based indicators, in particular price indicators and wetland extent, which may anticipate changes in ,. environmental variables driving stock assessment models. We then study both nutrient loading and wetland reclamation externalities to the fishery sector, focusing on the Yala swamp, one of the largest wetlands in the Kenyan basin of Lake Victoria. Finally we propose a spatially distributed land use tax as policy instrument for reaching the desired objective of changing farmers' behaviour and maximising the total economic benefit to society

Accidental death in a jack-knife position

Postural (or "positional") asphyxia occurs due to a person being in a prolonged abnormal body position that prevents adequate breathing. Its diagnosis is based on several criteria, in particular the exclusion of involvement of other people and other causes of death. This case report is about a 73-year-old woman whose body was found in a jack-knifed position by her son. She was on the floor, wedged into the space between the legs and seat of a chair. The man attempted unsuccessfully to extricate her from that position and called for medical assistance. The rescuers took pictures of the scene before freeing the victim from the chair and providing unsuccessful resuscitation. External examination disclosed abrasions on the thighs and the back of the victim, which corresponded to parts of the chair, ecchymoses on the upper limbs (ascribed to the gripping attempts), conjunctival petechiae, facial congestion and swelling. Autopsy disclosed brain and lung congestion and edema and atherosclerotic coronary disease without acute cardiac lesions. All these considerations contributed to the cause of death being determined as being due to postural asphyxia. Keywords: Postural asphyxia, Positional asphyxia, Jack-knife position, Death scene investigatio

Finanzas públicas municipales

El estudio enmarcado en el ámbito de las Finanzas Públicas Comparadas y Subnacionales, presenta un análisis cuantificado de capacidad tributaria y su concepto asociado de esfuerzo tributario, a fin de determinar la posición relativa de los municipios de la provincia de Santa Fe, mediante la construcción de prorrateadores, identificando los efectos sobre el sistema de las transferencias vigentes, considerando los determinantes de las transferencias desde un enfoque normativo y positivo. Los resultados obtenidos permiten conocer una problemática poco explorada de las finanzas subnacionales y que definitivamente enriquecen el conocimiento en materia de federalismo fiscal.Facultad de Ciencias Económica

Finanzas públicas municipales

El estudio enmarcado en el ámbito de las Finanzas Públicas Comparadas y Subnacionales, presenta un análisis cuantificado de capacidad tributaria y su concepto asociado de esfuerzo tributario, a fin de determinar la posición relativa de los municipios de la provincia de Santa Fe, mediante la construcción de prorrateadores, identificando los efectos sobre el sistema de las transferencias vigentes, considerando los determinantes de las transferencias desde un enfoque normativo y positivo. Los resultados obtenidos permiten conocer una problemática poco explorada de las finanzas subnacionales y que definitivamente enriquecen el conocimiento en materia de federalismo fiscal.Facultad de Ciencias Económica

La narrativa de Andrés Rivera: poética del pentimento

El punto de partida es un dato: la obra de Andrés Rivera comenzó a divulgarse raudamente en la década de los 90, cuando hacía más de treinta años que su primera novela se había publicado y había conseguido el reconocimiento de Ricardo Piglia, Juan José Saer, Beatriz Sarlo, María Teresa Gramuglio, entre otros escritores y críticos destacados.1 A sus 86 años, este narrador, que además cuenta con una prolífica producción, es considerado uno de los mejores escritores argentinos contemporáneos. Esta investigación es también un homenaje. No es necesario seguir el camino deductivo que nos impone el dato, pero puede resumirse la conclusión en el hecho de que el nombre de Andrés Rivera no haya ocupado, en su debido momento, el lugar preponderante que se merece en las historias literarias. Tal vez la actitud indiferente, casi siempre inflexible, y la sincera modestia que Rivera manifiesta frente a todo acto que celebre la obra literaria como un objeto trascendental, contribuya a esta situación. Sus apreciaciones sobre la literatura, sobre la función de toda obra literaria remiten siempre a la idea de que ninguna obra puede cambiar el rumbo de la historia, como tampoco a nadie puede cambiarle la vida después de haber leído un libro de ficción. Nos parece, sin embargo, y nos decantaríamos por ello, que se debe en mayor medida a la conducta íntegra que este escritor mantiene y la honradez perseverante que expresa en sus declaraciones, sin importarle a quién o a qué voces literarias autorizadas puedan incomodar sus tajantes palabras. Esta actitud del escritor puede comprobarse en cada una de las entrevistas que se le han realizado hasta el momento: su ideología es siempre la misma..

A charred body inside a burning car with a garden hose connected to the exhaust pipe: Post-mortem self-immolation, a complex or a complicated suicide after the ingestion of alcohol? The importance of an interdisciplinary approach

The analysis of charred bodies represents a serious challenge for forensic pathologists, and an interdisciplinary approach is often the only way to determine the cause and manner of death. We present an unusual case in which the charred body of a 61-year-old man was found inside his burning vehicle. In order to determine cause and manner of death, an interdisciplinary team was employed, with experts in forensic pathology, forensic radiology, toxicology and fire investigations. Post-mortem computed tomography, autopsy and toxicology ruled out the presence of trauma injury and detected signs of vital exposure to fire and blood alcohol levels. On the other hand, according to fire investigations, the fire started inside the car and partially burned fragments of a garden hose were found along the right side of the car. A suicide could therefore be hypothesized, with the man having attempted to poison himself with the car's exhaust fumes and having set the car on fire. The death was consistent with a complicated suicide in which the victim, in a state of reduced capability, accidentally set his car on fire and was unable to escape. The hypothesis of a complex suicide, with the car having been set deliberately on fire, could not, however, be ruled out

The value of agricultural water rights in agricultural properties in the path of development

This paper estimates the value of water rights in a rapidly urbanizing semi-arid area: Phoenix, Arizona. To do this we use hedonic pricing to explore the impact of water rights on property values in 151 agricultural land transactions that occurred between 2001 and 2005. We test two main hypotheses: (1) that the marginal willingness to pay for water rights is higher in more developed urbanizing areas than in less developed rural areas, and (2) that the marginal willingness to pay for water rights in urban areas is increasing in the value of developed land. We find that the marginal willingness to pay for water rights is highest among properties in urbanized or urbanizing areas where a significant proportion of the land has already been developed. Additionally, we find that the marginal willingness to pay for agricultural water rights is greatest in cities where developed land is most valuable

Recovery after curettage of grapevines with esca leaf symptoms

Grapevine curettage was re-introduced in France in the early 2000s, and is important for facilitating recovery of plants from esca disease. This surgical practice involves removal of deadwood of vines with leaf symptoms, focusing on white rot generally observed at the centres of grapevine trunks. Assessment of the efficacy of this practice was initiated in the Bordeaux region in 2014. One ‘Sauvignon Blanc’ vineyard severely affected by esca was initially surveyed in the summer of 2014, to identify and treat vines with esca foliar symptoms. Annually thereafter, from 2014 to 2018, selected vine stocks were curetted. Two other ‘Sauvignon Blanc’ vineyards also displaying high levels of esca damage were added to the study in 2015 and 2016. Curettage treatments ceased in 2018, resulting in 11 trials (vineyard × year combinations). In total, 856 vines (422 curetted and 434 control vines) were then surveyed annually up to 2021, for assessments and comparisons of esca development. At each site, plants with esca symptoms recovered well after curettage : on average 85% of all curetted vines became asymptomatic the year immediately after the treatment. Six years after treatment, for curettage campaigns carried out in 2014 and 2015, more than half of the curetted vines were symptom-free, whereas <12% of the control vines were asymptomatic, and gradual loss of efficacy was observed at each site. The mean annual proportion of efficacy erosion was approx. 8% per year. This study highlights the possible short- and midterm benefits of trunk surgery to enable recovery of esca-affected vines, and for them to recover and remain leaf-asymptomatic for several years