A social welfare model for the evaluation of the spanish income tax system

In this paper we present a social welfare model for the evaluation of the Spanish income tax system in 1986 and 1988. The redistributive effect, capturing the improvement in vertical inequality, and the revenue effect, capturing the loss in mean disposable income as a consequence of the tax, are combined to produce a measure of social welfare change. Then, following Lambert and Ramos (1996) the redistributive effect is decomposed into a horizontal and a vertical contribution. The main novelties we introduce are the following three. (a) We adopt an absolute framework which is seldom used in the empirical literature. (b) We emphasize the differences between the horizontal inequality due to the exemptions and tax credits not based on equity considerations, and what we call unintended horizontal inequality arising from: i) the practice of applying a progressive tax schedule to unadjusted incomes followed by family tax credits, rather than applying directly the tax schedule to income adjusted by family circunmstances; ii) differences between the analyst's equivalence scale and the implicit fiscal scale, and iii) the existence of other eharaeteristies, ignored by the analyst but taken as ethieally relevant by the fiscal authority. Among other things, this breakdown allows us a more detailed explanation than previous studies of the inerease in the horizontal inequality in Spain between 1986 and 1988. (c) Finally, we highlight a fundamental diffieulty in all methods, including ours, that rely on the partitíon by similars for the measurement of horizontal inequality

Crustaceans (Decapoda & Stomatopoda) from Golfo Dulce (Pacific, Costa Rica) in the collection of the Museum of Zoology, University of Costa Rica

Introduction: The availability of recently updated lists of species from a particular area is an important first step to evaluate changes in species composition and abundance. Golfo Dulce is a fjord-like embayment with relatively pristine shores and relatively deep waters (200m) that have been sampled occasionally for crustaceans. Methods: In this study the all species from Golfo Dulce deposited in the collection of the University of Costa Rica Museum of Zoology were listed and scientific names were updated. The MZUCR catalog number, station, substrate type, and year or collection were included for each species. Results: A total of 106 species were listed. Neogonodactylus zacae was present in four of the 19 stations represented in the collections for Golfo Dulce. Nine species were present in three stations, 19 in two stations and the remaining 77 in one station each. The families with most species were Ocypodidae y Palaemonidae (7) and Porcellanidae (14). Conclusions: Is necessary to improve our knowledge of the decapods and stomatopods fauna from Golfo Dulce through further samplings. Intertidal sites such as Golfito and Rincón bays have been poorly sampled as well as intertidal and subtidal environment from the western and eastern shores. However, the fauna is relatively rich when it is related to the area of Golfo Dulce (750km2) and is indicative of a relatively undisturbed environment. Updated management policies are urgently needed and this list of species is a step towards this goalRESUMEN. “Crustáceos (Decapoda & Stomatopoda) del Golfo Dulce (Pacífico, Costa Rica) en la colección del Museo de Zoología, Universidad de Costa Rica”.Introducción: Laslistas actualizadas de especies son un primer paso para evaluar cambios temporales en composición y abundancia. Golfo Dulce es un cuerpo de agua marino semejante a un fiordo, con costas poco alteradas y aguas relativamente profundas (200m). Métodos: Elaboramosuna lista taxonómicamente actualizada de las especies de macro-crustáceos recolectados en Golfo Dulce y depositadas en la colección del Museo de Zoología de la Universidad de Costa Rica (MZUCR). El número de catálogo del MZUCR, estación, tipo de sustrato, y año de colecta fueron anotados para cada especie. Resultados: Hay106 especies en la lista. Neogonodactylus zacaeestuvo en cuatro de las 19 estaciones representadas en las colecciones para Golfo Dulce. Nueve especies en tres estaciones, 19 en dos estaciones y las restantes 77 en una estación cada una. Las familias conmás especies fueron Ocypodidae y Palaemonidae (7) y Porcellanidae(14). Conclusiones: Se requieren más muestreos, particularmente en sitios entre mareas como las bahías de Golfito y Rincón; y fondos de entre mareas y submareales de las costas oeste y este. La fauna es relativamente rica considerando el área de Golfo Dulce (750 km2) y es indicadora de un ambiente relativamente inalterado. Se requiere urgentemente de políticas de manejo actualizadas y esta lista en un paso hacia ese objetivoUCR::Vicerrectoría de Investigación::Unidades de Investigación::Ciencias Básicas::Centro de Investigación en Biodiversidad y Ecología Tropical (CIBET)UCR::Vicerrectoría de Docencia::Ciencias Básicas::Facultad de Ciencias::Escuela de BiologíaUCR::Vicerrectoría de Investigación::Unidades de Investigación::Ciencias Básicas::Centro de Investigación en Ciencias del Mar y Limnología (CIMAR

Cultivo in vitro de Geophila macropoda (Ruiz & Pav.DC) a partir de embriones cigóticos

In vitro culture of Geophila macropoda (Ruiz & Pav. DC) from zygotic embryos. The goal of this research was to develop a protocol for the in vitro culture of Geophila macropoda. The work was conducted in Guácimo, Limón, Costa Rica between June 2006 and February 2007. For the in vitro establishment phase, the explants used were microcuttings and zygotic embryos. Bacterial contamination prevented the establishment of high percentages of plant material, whereas the use of embryos resulted in a response as high as 89%. For shoot proliferation, five concentrations of benzilaminopurine (BAP) were tested. The best results were obtained with 2 mg/l BAP with 13.4 new seedlings from an original vitroplant. Rooting was accomplished in a half Murashige & Skoog medium, without adding any plant growth regulator. During the acclimatization period the survival rate was 100%

A comparison land-water environment of maximal voluntary isometric contraction during manual muscle testing through surface electromyography

Background The aim of this study was to compare through surface electromyographic (sEMG) recordings of the maximum voluntary contraction (MVC) on dry land and in water by manual muscle test (MMT). Method Sixteen healthy right-handed subjects (8 males and 8 females) participated in measurement of muscle activation of the right shoulder. The selected muscles were the cervical erector spinae, trapezius, pectoralis, anterior deltoid, middle deltoid, infraspinatus and latissimus dorsi. The MVC test conditions were random with respect to the order on the land/in water. Results For each muscle, the MVC test was performed and measured through sEMG to determine differences in muscle activation in both conditions. For all muscles except the latissimus dorsi, no significant differences were observed between land and water MVC scores (p = 0.063–0.679) and precision (%Diff = 7–10%) were observed between MVC conditions in the muscles trapezius, anterior deltoid and middle deltoid. Conclusions If the procedure for data collection is optimal, under MMT conditions it appears that comparable MVC sEMG values were achieved on land and in water and the integrity of the EMG recordings were maintained during wáter immersion

New records of marine decapods and stomatopods in Área de Conservación Guanacaste (ACG): four years of marine biodiversity inventorying

The marine area of Área de Conservación Guanacaste (ACG) contains a 43,000 ha formal marine protected area, a 732 ha special management zone in Bahía Santa Elena, and 150 km of wild protected coastline. In an effort to broaden the biodiversity knowledge of all marine taxa present in the area, an inventory was started in 2015 (BioMar-ACG Project). This initiative is being funded by the Guanacaste Dry Forest Conservation Fund (GDFCF) in collaboration with government staff at ACG, and is carried out by Centro de Investigación en Ciencias del Mar y Limnología (CIMAR, Center for Research in Marine Science and Limnology) and Museo de Zoología (Zoology Museum), both from Universidad de Costa Rica (UCR). After four years of the project, 2650 specimens of marine decapod crustaceans and stomatopods have been collected, belonging to 209 species, out of which 99 are new records for ACG, four may be new species and nine (Cyrtoplax panamensis, Glyptoxanthus labyrinthicus, Pachyches marcortezensis, Petrolisthes donadio, Pylopagurus holmesi, Synalpheus pinkfloydi, Typton granulosus, Zenopontonia soror, Neogonodactylus pumilus) are new records for Costa Rica. With this contribution the total number of decapods (257 spp.) and stomatopods (14 spp.) for ACG is 271 species, more than half the species reported for Costa Rica, and more than a quarter of all crustaceans reported for the eastern tropical Pacific. The high concentration of species in ACG may be attributed to the diversity of habitats, the seasonal upwelling and to the recent sampling efforts. In only four years, the BioMar-ACG has increased the number of species in these groups of crustaceans by 37% over the past 85 years of previous studies in the ACGEl sector marino del Area de Conservación Guanacaste (ACG) posee 43,000 ha y 150 km de costa, en su mayoría poco estudiada. En un esfuerzo por conocer mejor la biodiversidad de todos los taxones marinos presentes en el área, se inicio en el 2015 un inventario (Proyecto BioMar-ACG). Esta iniciativa está siendo sustentada por la Guanacaste Dry Forest Conservation Fund (GDFCF) y desarrollada por el Centro de Investigación en Ciencias del Mar y Limnología (CIMAR) y el Museo de Zoología, ambos de la Universidad de Costa Rica (UCR). Transcurridos cuatro años del proyecto, se han recolectado 2650 especímenes de crustáceos decápodos y estomatópodos marinos pertenecientes a 209 especies, de las cuales 99 son nuevas para el ACG, cuatro podrían ser nuevas especies para la ciencia y nueve (Cyrtoplax panamensis, Glyptoxanthus labyrinthicus, Pachyches marcortezensis, Petrolisthes donadio, Pylopagurus holmesi, Synalpheus pinkfloydi, Typton granulosus, Zenopontonia soror y Neogonodactylus pumilus) son ampliaciones de ámbito y nuevos informes para el país. Con esta contribución aumenta el número de decápodos a 257 spp. y de estomatópodos a 14 spp. para un total de 271 spp. para ACG. Esto es más de la mitad las especies conocidas de estos grupos para Costa Rica y más una cuarta parte de las especies conocidas para el Pacífico Tropical Oriental. En cuatro años el proyecto BioMar-ACG ha aumentado el número de especies de decápodos y estomatópodos del ACG en 37% más que lo que se conocía a partir de estudios en los últimos 85 añosUCR::Vicerrectoría de Docencia::Ciencias Básicas::Facultad de Ciencias::Escuela de BiologíaUCR::Vicerrectoría de Investigación::Unidades de Investigación::Ciencias Básicas::Centro de Investigación en Ciencias del Mar y Limnología (CIMAR

THE MANAGEMENT PROCESSES AND ORGANIZATIONAL PERFORMANCE A new approach into public management from the perspective of local governments

The measurement of organizational performance, in particular the search for a model that brings the management process together with the expected results through strategies, has been one of the most important issues in the Administration in recent decades. Recently, efforts have been made to adapt to public sector organizations approaches and technologies originally developed for businesses, especially in countries such as Peru, seeking to influence governments’ ability to produce results. However, the concrete evidence of local government suggests that the implementation of management processes in this area reduces its chances of success because of the highly structured nature of management, the rigidity of the organizational design and the government regulation itself. This article argues that the performance improvement comes from reconciling the dimensions of the strategy and the structure. On this basis, there is a tool to assess organizational performance in terms of make flexible the functional structure and to adapt it towards logic of process management. In this way the strategy may gain intensity, causing the alignment of processes and create visible results of these, allowing to evaluate the performance of the areas, managers and ultimately, the organization.Public management; local government; performance measurement; management models; indicators.

Análisis operativo de los principales puertos del litoral Pacífico suramericano

Este trabajo se centra en las oportunidades que representan para Colombia en términos de infraestructura y competitividad portuaria frente a los pares latinoamericanos con puertos en el Pacífico. Así, el análisis se centra en la situación actual del puerto más representativo del país en esta costa, Puerto de Buenaventura, con respecto a la situación que presentan los terminales más avanzados de este litoral como son los Puertos del Callao en Perú y de Valparaíso en Chile. De la misma forma, se aborda el contexto económico de cada país identificando claramente las características mercantiles e industriales, que de la mano con sus políticas comerciales, dan como resultado el avance o retroceso de sus puertos. Estas terminales son las que finalmente determinaran si un país está en condición de participar activamente el comercio internacional y el nivel de preparación para afrontar el mundo globalizado. Por último, se busca determinar los puntos a favor y las deficiencias de los puertos colombianos frente a los otros 2 en cuestión para determinar qué tan lejos está el país de los puertos más grandes, eficientes y modernos del mundo, y las recomendaciones a seguir para convertirse en puertos dinámicos y productivos que solo traigan beneficios a Colombia.This thesis focuses on the opportunities that are presented to Colombia in terms of infrastructure and seaport competitiveness against those terminals at the Pacific coast region. Thus, the analysis focuses on the current situation of the country's most representative port on this coast, Buenaventura Harbor, in comparison to those with more advanced conditions on the Pacific such as the Ports of Callao in Peru and Valparaiso in Chile. This way, the document also addresses to the economic context of each country identifying commercial and industrial characteristics that along with their trade policies, result in the advance or retreat of its Seaports. These terminals are the ones that ultimately determine whether a country is in a position to participate actively on the international trade and the level of preparedness to face the globalized world. Finally, it seeks to determine the pros and shortcomings of the Colombian ports versus the other two being analyzed in order to determine how far away is the country's ports against the largest, efficient and modern ports in the world, and to give some recommendations so the terminals could become the kind of ports that are sufficiently dynamic and productive that could only bring benefits to Colombia.Centro de Estudios Empresariales para la Perdurabilida

Ingeniería de Métodos para mejorar la productividad del proceso crediticio en la Cooperativa de Ahorro y Crédito ILO, 2021

La presente investigación tuvo como objetivo mejorar la productividad del proceso crediticio de la Cooperativa de Ahorro y Crédito Ilo, mediante la aplicación de la metodología de ingeniería de métodos el cual se desarrolló con las siguientes dimensiones; estudio de métodos y estudio de tiempo; debido a que la Cooperativa Ilo presenta reprocesos en sus actividades, trámites burocráticos y existe actividades repetitivas que no agregan valor, haciendo que la productividad de dicho proceso crediticio sea del 50%.Esta investigación es de tipo aplicada, diseño pre experimental de nivel descriptivo y explicativo, cuantitativo y longitudinal; debido a ello se tomó 12 veces nuestros indicadores del antes y después de la mejora de forma diaria para llegar a los siguientes resultados. En eficacia se mejoró en un 29%, la eficiencia incrementó en un 10% y la productividad mejoró de un rango de 50% a un 79%. Para finalizar todos estos datos fueron introducidos en el software SPSS para que se pueda constatar y rechazar la hipótesis nula aceptando la hipótesis alterna del presente trabajo de investigación