Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia española

En este trabajo se analizan los efectos de la Reforma del Impuesto sobre la renta efectuada en España en 1999 sobre la oferta de trabajo de las unidades familiares. En primer lugar se presenta el marco fiscal de las familias antes de la reforma del IRPF de 1999 y la situación impositiva de los hogares españoles después de dicha reforma. En segundo lugar, partiendo de la estimación de una ecuación de oferta laboral de los matrimonios, en la que se tienen en cuenta los efectos cruzados de los salarios y los diferentes tipos de renta de ambos cónyuges, se estudian los efectos de la Reforma sobre el bienestar por medio del cálculo de la variación equivalente asociada a la misma. Estas estimaciones se han realizado a partir de los datos del PHOGUE 94. Los resultados permiten inferir unas ganancias de bienestar ligeramente superiores para las mujeres que para los hombres, con independencia de la situación laboral de ambos. Analizando las ganancias de bienestar por hogares, las mayores ganancias se detectan en los de rentas medias y medias altas y, para cada uno de estos grupos de renta, son mayores a medida que aumenta el número de hijos. Classification-JEL : H24, H31, J22.Impuesto sobre la renta, oferta de trabajo, variación equivalente.

Propuesta de un plan financiero para el crecimiento sostenible en la empresa novedades Cristhian S.A.C

El presente trabajo de investigación tiene como objetivo principal proponer un plan financiero a la organización comercial CRISTHIAN JUNIOR S.A.C, con el cual pueda mantener su rentabilidad a través del tiempo, es decir, de manera sostenible. Al proponerle un plan financiero a la organización antes mencionada, le estoy ofreciendo un instrumento a los dueños con el cual pueden hacerle un diagnostico a la organización y darles los datos de cómo se encuentran, los recursos que tienen para alcanzar sus objetivos y a partir de ello plantearse nuevas metas. Para la elaboración de propuesta de este plan financiero se ha creído conveniente elaborar presupuestos proyectado de sus egresos, ingresos de la organización basándome en los datos históricos de la misma

Communicative Language Testing: Implications for Computer Based Language Testing in French for Specific Purposes

[EN] Current evolutions of language testing have led to integrating computers in FSP assessments both in oral and written communicative tasks. This paper deals with two main issues: learners expectations about the types of questions in FSP computer based assessments and the relation with their own experience. This paper describes the experience of 23 freshmen French students enrolled in the Universitat Politecnica de Valencia who took a computer based version of a FSP test. Their attitudes were observed and annotated. The learners expressed their difficulties in taking a FSP computer delivered test. The paper suggests that the dramatic change between general French and French for Specific Purposes may imply significant differences in the students to the new computer context due to the changes in vocabulary, register and language use as well as computer ergonomics. The paper concludes: firstly, that basic notions of certain specialized forms and vocabulary should be introduced in high school; secondly, that FSP should tend to be more communicative and that FSP teaching should be more reflective and communicative than it may be in colleges at the moment; thirdly, that if computer based tests may be a valuable tool in FSP testing (Garcia Laborda et al, 2010), item choice and prompts should be carefully considered. The analysis hereby presented is contextualized in computer based language testing and is a relevant part of the OPENPAU (MINECO FFI2011-22442) project.The researchers would like to express their gratitude to the Ministry of Economy and Competitiveness (MINECO) with co-founding with ERDF funds under the 2008-2011 plan. for supporting the development and implementation of OPENPAU project (MINECO FFI2011-22442). The researchers would also like to than the participation of the Camille Research group of Universidad Politécnica de Valencia (Spain) for allowing Dr. López participate in this research and its evolutions from 2009 to 2013García Laborda, J.; López-Santiago, M.; Otero De Juan, N.; Alvarez Alvarez, A. (2014). Communicative Language Testing: Implications for Computer Based Language Testing in French for Specific Purposes. Journal of Language Teaching and Research (Online). 5(5):971-975. https://doi.org/10.4304/jltr.5.5.971-975S9719755

Prótesis sin cementar: resultados a más de 10 años

Se revisan 50 prótesis totales de cadera no cementadas con vástago autobloqueante 3V, cotilo impactado de tres pivotes y cabeza de cerámica (Zirconio) en 47 pacientes, con un seguimiento medio de 11 años y 4 meses. Clínicamente se ha prestado especial atención al dolor, limitaciones para la vida diaria, capacidad para la marcha y la actividad realizada en estos años, obteniendo unos resultados entre buenos y excelentes del 98% en unos pacientes en los que se implantó la prótesis a una edad media de 58 años y de los que el 76,5% han mantenido una buena vida activa o muy activas. Se propone una clasificación para valorar radiográficamente la anteversión del cotilo protésico. No se ha apreciado ningún desgaste del polietileno y hay una tasa de supervivencia al aflojamiento aséptico de vástagos y cotilos del 100%. Se analizan los resultados, las ventajas del cotilo, del vástago y la diferencia entre imágenes de doble contorno y radiolucencias.A totality of 50 non cemented hip prosthesis with a self blocking model 3V stemand, tri-spiked impactation acetabulum and head of ceramic (Zicronium) are revised on 47 patients, the average of following was of 11 years and 4 months. Special attention has been played clinically to pain, to daily out in these yeats, having allowed as to obtain 98% of good and excellent results in some patients to whom the prosthesis was implanted at an average age of 58, 76,5% of them led active of very life. We propose a classification to evaluate radiologycally the anteversion of the prosthesic cups. It has not been noticed any wear in the polyethylene of any. The percentage of survival after aseptic loosening of the stems and spikes was of 100%. The results, the advantages of the cups, stem and the difference between images of double contour and radio-luciencies, are commented with their clinical relevance

Vástago femoral sin cementar 3V: Estudio retrospectivo de más de 10 años de seguimiento

De los 482 vástagos 3V implantados entre 1986 y 1992 en el Servicio de Cirugía Ortopédica del Hospital de Liendres se realiza un estudio retrospectivo clínico y radiológico de 162 casos con un tiempo medio seguimiento de 12 años y 10 meses. Se ha encontrado una excelente osteointegración con una supervivencia del 100% y unos resultados clínicos entre excelentes y buenos de un 98,22%, no observando diferencias en pacientes con edades entre 28 y 74 años de los que el 49,6% han tenido una importante actividad física. Radiológicamente no se ha encontrado ningún signo de aflojamiento. Se discuten las condiciones puestas por Dorr para los vástagos femorales no cementados y se comenta la disminución de densidad ósea, la vascularización endostal y la osteointegración.From 482 femoral componen 3V implanted in the Ortopedic Surgery Service at the Liendres Hospital between 1986 and 1992, a clinical and radiological retrospective study is performed on 162 cases with a media follow up of 12 years and 10 months. An excelent osteointegration was found with 100% of survival. Clinical results showed 98,22% of patients with good or excellent assessment with no differences among patients of 24 and 74 years with relevant physical activity the 49,6% of them. Ander radiographic evaluation no findings of aseptic loosening were found. Criteria stabilised by Dorr for no cemented femoral components are discussed emphasing the bone mass alterations, the medullar vascular system and osteointegration

Long-term quality assurance of fMRI and MRS on a 3.0T clinical scanner

Functional MRI (fMRI) and Magnetic Resonance Spectroscopy (MRS) are being increasingly used in clinical protocols. Subsequenly it is crucial to develop a routine quality assurance protocol (QA)of both techniques. This work describes a long-term variability study, as apart of the QA of fMRI and MRS on our institution clinical 3.0 T MR scanner

Factors Determining Differences in the Poverty Degree among Countries

The persistency of poverty around the world is one of the most serious problems that humanity has to face, so in order to arise awareness, it is essential that the measurement of such problem is improved. These improvements also give the incentive to carry out motivating actions, design good policies, gauging progress, and enable holding political leaders accountable for meeting targets. To help make this possible, we provide an examination of how poverty is currently measured, bringing together evidence on the nature and extent of poverty in 91 countries around the world. This article presents research using the Rasch model, an inductive method which uses a synthetic-analytical process. This method enables us to provide a comparison of poverty among countries and identifies the main factors that contribute to it

Spongiform leukoencephalopathy in an adult mixed breed female dog

Leukoencephalomyelopathy is a nonspecific lesion characterized by widespread vacuolation of central nervous system white matter. It is mainly of genetic basis, occurring in young pure breed dogs. This report describes a neurodegenerative disease associated to demyelination in an adult mixed breed female dog. After 20 days in a kennel with 12 other dogs, the dog showed progressive nervous signs with ataxia and inability to maintain balance. No other dog was affected. After 15 days, the animal was euthanized in extremis and necropsied. No macroscopic lesions of diagnostic relevance were present. Microscopically, status espongiosus was observed in white matter throughout the length of the neuroaxis, from frontal brain lobe to lumbar spinal cord. Specific stains of Kluver Barrera and immunohistochemistry for the detection of phosphorylated and non-phosphorylated neurofilaments, microglia, astrocytosis, oligodendrocytosis and myelin proteins in brain and spinal cord sections showed demyelination, axonal fragmentation and degeneration, microgliosis and decrease of oligodendrocytes. The anatomopathological study and epidemiological data suggests a primary demyelination due to decrease in number and function of oligodendrocytes, which is probably of genetic basis with late onset.Fil: García, Juan Agustín. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Innovación para la Producción Agropecuaria y el Desarrollo Sostenible - Instituto Nacional de Tecnología Agropecuaria. Centro Regional Buenos Aires Sur. Estación Experimental Agropecuaria Balcarce. Instituto de Innovación para la Producción Agropecuaria y el Desarrollo Sostenible; ArgentinaFil: Batlle, Martí P.. Universitat Autònoma de Barcelona; EspañaFil: Romero, Agustín. División de Laboratorios Veterinarios; UruguayFil: Alvarez, Eduardo. Universidad de la República; UruguayFil: Dutra, Fernando. División de Laboratorios Veterinarios; Urugua

Microtopography and Thickness Measurement with Digital Holographic Microscopy Highlighting and Its Tomographic Capacity

The refocusing capacity is a unique feature of digital holography. In this chapter, we show the capability of reconstructing digital holograms at different planes for different purposes. One of such purposes is to increase the focus depth of the microscope system. First, we show experimental results of the feasibility to perform digital holographic microscopy (DHM) using a Mirau interferometric objective. A profile phase comparison of a 4.2 μm high microlens using interferometry and DHM, extending the depth of focus of the microscope objective as proof of the proposal, is presented. Second, it is also useful in reducing shot noise when using an LED as a light source. In order to attain the reduction noise, we performed an averaging process of phase and amplitude images reconstructed at different reconstruction distances. This reconstruction range is performed within the focus depth of the optical system. We get a reduction of 50% shot noise. Finally, we show a strategy based on this tomographic capability of reducing a ringing effect by using an ideal filter in off‐axis digital holography

Changes in the Papez Circuit in early stages of Alzheimer's Disease

Alzheimer's disease (AD) is the most common cause of demenMa. Neuronal and synapMc losses occur iniMally and predominantly in the medial temporal lobe structures including hippocampus, amygdala and thalamus, structures that belong to the Papez circuit. The integrity of the connecMons amongst them is essenMal for episodic memory, which is specifically impaired in AD. For this reason we have invesMgated the degeneraMon paRern of subcorMcal structures and its relaMon to early stages of AD, i.e. Mild CogniMve Impairment (MCI), both in the amnesic and mulMdomain types using structural magneMc resonance imaging (using a 3T GE scanner) and VBM‐DARTEL