On the link between the coefficient of determination and polarization

In this paper, taking as starting point the link between polarization and dispersion, we reformulate the measure of polarization of Zhang and Kanbur (2001) using the decomposition of the variance instead of the decomposition of the Theil index. The proposed measure is equivalent to the coefficient of determination of an ANOVA Linear Model, that explains the income of the households as a function of any population characteristic e.g. education, gender, occupation etc. This result provides an alternative way to analyze polarization by household characteristics and at the same time allows us to compare sub-populations via the estimated coefficients of the ANOVA model.Polarization, coefficient of determination, ANOVA model.

The personal income tax applied in the member states of European Union. The case of Spain.

In the Communication on "Tax policy in the European Union - Priorities for the years ahead" (COM/2001/260 of 23 May 2001), the Commission reiterated its belief that there is no need for an across the board harmonisation of Member States' direct tax systems. For tax policy, the Communication established, as a main priority, the need to address the concerns of individuals and businesses operating within the Internal Market by focusing on the elimination of tax obstacles to all forms of cross-border economic activity, in addition to continuing the fight against harmful tax competition. This approach was confirmed in the Communication "The contribution of taxation and customs policies to the Lisbon strategy" (COM/2005/532 of 25 October 2005) (European Commission, 2006). The Spanish Law No 35/2006, 28 th November of Personal Income Tax, reformed that tax. The long-term capital gains will be taxed at 18% (before 15%) ;the tax scale will be comprised of only 3 or 4 brackets (before 5) and the top marginal rate (before 45%) will be reduced; and some tax credits and allowances (acquisition of permanent home and contributions to pension funds for example) were readjusted in order to make them more accessible to low-income earners. The present paper makes a brief approach to the harmonisation in the European Union, explains the reform of the Spanish Personal Income Tax, introduces new figures and formulas never seen before at book of taxes, analyses the concept of the Spanish Personal Income Tax, studies the elements of this tax as the beneficiary, taxable person, territoriality, basis of assessment, exemptions, explains the basic mechanism of the tax, deductions, the taxable base, the tax rates, collections and examples. This paper is the result of three researches that the authors are carrying out at The Institute for Fiscal Studies, Ministry of Economy and Finance, University of CEU San Pablo, Madrid and University of Oviedo Spain from 2006 to 2008

Educación comparada y Espacio Europeo de Educación Superior. Una nueva perspectiva vinculada a las competencias

Este artículo pretende constatar la importancia y posibilidades que ofrece la Educación Comparada en el marco de los procesos de cambio que surgirán en la Universidad española, a partir del Espacio Europeo de la Educación Superior. Para ello, se realizan en primer lugar algunas reflexiones acerca de las líneas principales de transformación así como de las aportaciones que nuestra disciplina puede realizar en este sentido. En segundo lugar, se procede a reflexionar sobre el papel otorgado a la Educación Comparada en el Libro Blanco de los estudios de Grado de Pedagogía y Educación Social elaborado por la ANECA. En este sentido, se trata de analizar si existe un ajuste entre las competencias transversales y específicas establecidas en dicho documento y los contenidos, procedimientos de trabajo e investigación propios de la disciplina.This article intends to point out the importance and possibilities which are offered by Comparative Education in the context of The European Higher Education Area. For this purpose, firstly we will focus on some reflections which deal with the most important changes and also the contributions which can be made by Comparative Education. Secondly, a reflection about the role given to Comparative Education in the Libro Blanco de los estudios de Grado de Pedagogía y Educación Social will de done. In this sense, there is an intention to analyse whether there is an adjustment between the different kind of competences established by the already mentioned document, and the contents, working and investigating procedures of Comparative Education

La mediación penal y el nuevo modelo de justicia restaurativa

The paper deals with the intersubjective conflict that occurs between two people, perpetrator and victim, and the need to offer a solution to both the conflict itself and those involved in it through penal mediatio

Enunciación y discurso político

El proceso de la enunciación tiene un lugar privilegiado en el estudio de las implicaciones ideológicas de los personajes en un acto comunicativo y, sobre todo, si el objetivo es la elaboración de un mensaje con un significado político. Y por lo que se puede encontrar en el contexto del Día de Extremadura, cuando el Presidente de nuestra región le da "una declaración institucional" a la multitud en Trujillo. A través de las referencias a las personas en el discurso, la cuantificación de los pronombres personales, posesivos, verbos y la sintaxis recurrente, queremos aclarar cuáles son los objetivos ideológicos y qué tipo de discurso se crea entre 1987 y 1992 con su presencia o su ausencia.The process of statement has a privileged place to study the ideological implications of the characters in a communicative act and, especially, if the aim is to elaborate a message with a political significance. And so it can be found in the context of the Day of Extremadura, when the President of our region gives "an institutional statement" to the crowd in Trujillo. Through the references to people in the discourse, quantifying personal pronouns, possessives, verbs and the recurrent syntax, we want to clarify which the ideological aims in their usage are and which kind of discourse with their presence or absence is created in a study that from 1987 to 1992.notPeerReviewe

Globalisation and denationalisation in the portuguese novel today

La literatura portuguesa ha estado a lo largo de su historia especialmente atenta a la construcción de la imagen identitaria de Portugal. Esta preocupación, visible en todos los planos de la vida social, no solo en la producción de los discursos culturales, se ve confrontada al menos desde las dos últimas décadas con el empuje del proceso globalizador, fuerza homogeneizadora que transforma el perfil de las sociedades contemporáneas. El discurso literario acompaña este proceso, lo alimenta y forma parte de él, como tratamos de ver a partir de algunas novelas de reciente publicación en Portugal, abiertas a la simbolización de nuevos paisajes y conflictos que se alejan de la representación en exclusividad del espacio portugués y del debate identitario nacional.Throughout its history, Portuguese literature has paid special attention to the construction of the country’s national selfimage. In recent decades this concern, which is highly visible in all aspects of social life, has been confronted by the push of globalisation, a homogenising force that is changing the profile of contemporary societies. Literary discourse accompanies this process, feeds it and is part of it. This can be seen in some of the recently published novels in Portugal, which are open to the symbolisation of new landscapes and conflicts that depart from the exclusive representation of a Portuguese space and debate on national identity.peerReviewe

Reflexión y renovación de los museos universitarios. Dos ejemplos de la Universidad Complutense de Madrid

SIAM. Series Iberoamericanas de Museología. Año 3, Vol.

Personajes castellanos en el teatro portugués del siglo XVI: I. El tipo del castellano fanfarrón y poeta

Este estudio del fanfarrón castellano en el teatro portugués del siglo XVI tiene como objetivo trazar los orígenes y sus antecedentes, así como la evolución, de este estereotipo en las obras de la época. Se trata de encontrar los vínculos entre las obras en las que aparece este modelo literario y que contribuyen a la creación de los rasgos definitorios del estereotipo. En el caso de la literatura española, la existencia de un modelo portugués en el teatro español del mismo período ha sido objeto de mucha atención, y una comparación de los dos estudios revela las similitudes y diferencias entre los puntos de vista de cada país ibérico sobre su vecino.This study of the Castilian braggart in sixteenth century Portuguese drama aims at tracing the origins, possible antecedents and evolution of this character in plays of the period, in order to find links between works in which it figures and which contribute to creating the defining features of the stereotype. In the case of Spanish literature, the existence of a Portuguese stereotype in Spanish drama of the same period has already been the focus of close attention, and a comparison of the two studies reveals the similarities and differences between the points of view of each Iberian country on its neighbour.notPeerReviewe

Análisis lexicométrico de varios discursos del presidente de la Junta de Extremadura, J. C. Rodríguez Ibarra

El estudio de los textos políticos, a través de la cuantificación léxica, deriva de la imagen misma del discurso en sí, y se transforma en una serie de índices de frecuencia que nos permitirá diferentes "lecturas" ante una segunda interpretación. Así, cuando, el estudio estadístico muestra una base matemática, nos referimos a algunos cálculos objetivos a partir de los cuales llegar a conclusiones nuestras, al mismo tiempo se hace posible una descripción de los textos que asocian léxico e ideología. Hemos procedido con un corpus específico de seis discursos, pronunciados por el mismo orador y expuestos en las mismas condiciones de comunicación, con el fin de ver el fenómeno de continuidad léxica y temática con el vocabulario que tienen en común.The study of political texts, through the lexical quantification, comes from the own surface of the speech itself, and being transformed into a series of frequency rates they will allow us different “readings” whit a second interpretation. Thus, the statistical study shows a mathematical basis, we mean some objective calculations on which we can reach our conclusions, but, at the same time it makes possible a description of the texts that associates lexicon with ideology. We have carried out the method with a specific corpus of six speeches, uttered by the same speaker and said in the same conditions of communication, in order to see the phenomenon of lexical and thematic continuity with the vocabulary that they have in common.notPeerReviewe