Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle

This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately reformulated, be extended to a framework where commodities are taxed according to the origin principle and the governments use their revenue to finance the purchase of goods and services. Using a two-country model, it is argued that a non-uniform proportional convergence of domestic taxes towards a properly designed «average » tax structure can be characterized as potentially Pareto-improving. However, these reforms will not, in general, lead to a strict Pareto-improvement where every country is better off without any need for international transfers.: indirect tax harmonization, origin principle, reform of commodity taxes.

The spatial effect of intra-metropolitan agglomeration economies

This study deals with the role of spatial accessibility to agglomeration economies in the change in spatial structure of industrial employment for the case of the Barcelona Metropolitan Region of Barcelona (BMR). Using the growth in gross density of municipal employment between 1986 and 1996 for seven manufacturing industries as an indicator of changes in the spatial structure of employment, an exploration is made of the spatial impact of agglomeration economies operating on a local scale – the municipality and three areas 5, 8 and 12 kilometres away surrounding the municipality itself - , agglomeration economies emerging from CBD and the main specialised subcentres in the region, and the network economies associated with the total jobs in the region, access to which depends on the distance from the main transport infrastructuresAgglomeration economies, industrial employment growth, intra-metropolitan localisation, spatial structure.

Contención verbal y no verbal

Cada vez son más los casos en donde una persona muere durante el forcejeo que mantiene con las Fuerzas y Cuerpos de Seguridad del Estado durante el proceso de detención. Esto supone un gran reto profesional para el médico forense que realiza la autopsia. En muchas ocasiones, los resultados obtenidos tras la autopsia no son entendidos por la sociedad, familiares del fallecido ni correctamente divulgados por los medios de comunicación, pareciendo que dicha muerte queda en un limbo judicial. Estas muertes, generalmente son consecuencia del síndrome de delirium agitado. Este síndrome no es bien conocido en nuestro país por parte de médicos ni por cuerpos de seguridad. Se engloban dentro de las muertes en privación de libertad o death in custody. En su producción intervienen factores como la patología previa del paciente, consumo de drogas, especialmente cocaína, y la forma de llevar a cabo el proceso de inmovilización del detenido.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tech

Descentralisation, Integration and polycentrism in Barcelona

In this study the employment subcentres of the Metropolitan Region of Barcelona are identified using different criteria. Once catalogued according to their nature,i.e. subcentres arising from integration and decentralisation, they are analysed to see whether their impact on population density depends on their origin. The results obtained confirm a greater impact of integrated subcentres in comparison with decentralised ones, amplified in turn by the fact that the former are further from the CBD and present a greater degree of self-containment in the labor market.Employment decentralisation, policentric city, metropolitan integration

Efficiency in the management of urban water services. What have we learned after four decades of research?

The analysis of efficiency in the management of urban water services offers valuable information both for the managers of this service and for public bodies in order to introduce improvements in business practices and in the design of public policies. Since the pioneering study carried out by Ford and Wardford (1969), there have been many attempts to follow this line of research. Due to the importance of the subject and the volume of publications in this field, we believe it is necessary to provide a balance of the work carried out over the last four decades. In this overview, we look at the main questions which have arisen over this period, we provide a synthesis of the results obtained and, finally, we point out some challenges for future research.Water utilities; Efficiency; Firm behaviour; Water

Urban spatial structure and suburbanisation. The case of the Barcelona Metropolitan

The metropolitan spatial structure displays various patterns, sometimes monocentricity and sometimes multicentricity, which seems much more complicated than the exponential density function used in classic works such as Clark (1961), Muth (1969) or Mills (1973) among others, can effectively represent. It seems that a more flexible density function,such as cubic spline function (Anderson (1982), Zheng (1991), etc.) to describe the density-accessibility relationship is needed. Also, accessibility, the fundamental determinant of density variations, is only partly captured by the inclusion of distance to the city centre as an explanatory variable. Steen (1986) has proposed to correct that miss-especification by including an additional gradient for distance to the nearest transportation axis. In identifying the determinants of urban spatial structure in the context of inter-urban systems, some of the variables proposed by Muth (1969), Mills (1973) and Alperovich (1983) such as city age or population, make no sense in the case of a single urban system. All three criticism to the exponential density function and its determinants apply for the Barcelona Metropolitan Region, a polycentric conurbation structured on well defined transportation axes.Suburbanisation, decentralisation, Barcelona

La influencia en Francia de la poesía sepulcral inglesa del XVIII: "Les Tombeaux (Aime Feutry)", "Les Tombeaux champêtres (Chateaubriand)", "Les Sépultures (Lamartine)"

El trabajo versa sobre el desarrollo de una corriente poética en Inglaterra: la poesía de los cementerios o las tumbas, su influencia en Europa y más concretamente en Francia, país al que pertenecen los tres poemas seleccionados: Les Tombeaux de Aimé Feutry, Tombeaux champétres de Chateaubriand y Les Sépultures de Lamartine, última huella de este tipo de poesía antes de que la moda sea asimilada por el Romanticismo

El sindicalismo tras la reestructuración productiva

En el presente artículo se estudia el impacto de los cambios en el centro de trabajo sobre las relaciones laborales. En concreto, el de las innovaciones tecnológicas y el de algunos aspectos de la gestión flexible de mano de obra. El examen de las escasas investigaciones existentes a este respecto, apunta a que la reorganización productiva habida en las dos últimas décadas ha conllevado cambios en las condiciones de empleo y de trabajo en la empresa que han implicado modificaciones en la composición no sólo técnica, sino también política de la mano de obra, ya que se han alterado las bases objetivas sobre las que se venían construyendo las identidades colectivas que daban paso a determinadas formas de acción sindical. Sin embargo, esto no quiere decir que los cambios para recortar o eliminar derechos ya conseguidos se produzcan sin oposición ni respuesta, por lo menos entre una parte de los asalariados que defienden y negocian colectivamente su mantenimiento, total o parcial.Al present article s'estudia l'impacte dels canvis al centre de treball sobre les relacions laborals. En concret, el de les innovacions tecnològiques i el d'alguns aspectes de la gestió flexible de mà d'obra. L'examen de les escasses investigacions existents referents a això, apunta al fet que la reorganització productiva que ha tingut lloc a les dues darreres dècades ha comportat canvis en les condicions d'ocupació i de feina a l'empresa, els quals han implicat modificacions a la composició no sols tècnica, sinó també política de la mà d'obra, ja que s'han alterat les bases objectives sobre les quals es construïen les identitats col·lectives que donaven pas a determinats tipus d'acció sindical. Tanmateix, això no vol dir que els canvis per retallar o eliminar drets ja aconseguits es produïsquen sense oposició ni resposta, almenys entre una part dels asalariats que defensen i negocien col·lectivament el seu manteniment, total o parcial.Trade unionism after the productive restructuring We study in this article the social consequences of the changes at workplace. We center one study on the effects of technological change and flexible management on the work-force. The research material at hand suggests that recent changes in working conditions and employment have had an effect on the political configuration of the labour force. This has changed the collective identities upon which labour unions were operating. This doesn't mean that there is no oposition among employees to give up some of the labour rights conquered in the past