Determinantes del tipo impositivo efectivo en el sector turístico: un modelo dinámico con datos de panel

This paper presents a dynamic model of the Effective Tax Rate (ETR) in the tourism sector. A dynamic model where the lagged endogenous variable ETR has been included as a regressor to identify the dynamic structure of the variable due to the existence of temporal adjustments between the short and long run in ETR payments has been estimated. The empirical analysis based on a panel data set over the 2008-2013 period explores the determinants of the ETR variable by using a Generalised Method of Moments (GMM) estimator controlling for heterogeneity in the tourism sector. The Arellano-Bond system GMM estimator has been used to estimate the model. The study seeks to shed light on the determinants of tax burden in the tourism sector covering the lack of studies on this topic. The findings obtained suggest that the ETR borne is determined by size, financing structure and type of entity. We deem the finding of the existence of non-linear relationships between ETR and size and financing structure relevant.Este artículo presenta un modelo dinámico para el Tipo Impositivo Efectivo (TIE) en el sector turístico. Este modelo dinámico ha sido estimado usando la variable endógena retardada TIE como regresor para identificar la estructura dinámica de dicha variable, debido a la existencia de ajustes entre el corto y largo plazo en los pagos del TIE. El análisis empírico basado en datos de panel en el periodo 2008-2013 explora los determinantes de la variable TIE utilizándose el estimador del Método Generalizado de Momentos (GMM) controlando la heterogeneidad en el sector turístico. El estimador de Arellano-Bond ha sido utilizado para estimar el modelo. Este estudio busca arrojar luz sobre los determinantes de las cargas impositivas en el sector turístico debido a la escasez de estudios en esta materia. Los resultados obtenidos sugieren que el TIE se encuentra determinado por el tamaño, la estructura financiera y el tipo de empresa. Igualmente consideramos relevante el hallazgo de relaciones no lineales entre el TIE y el tamaño y la estructura de financiación

Characteristics of nascent entrepreneur in Germany

Currently, the rate of creation of new enterprises -or start-ups- is considered as one of the maximum exponents of competitiveness within the different economies. The interest regarding the appearance of new enterprises has made numerous governments in the continent implement a series of support measures in that direction. It is expected that the European productive fabric can be revitalized in this way, and therefore to be able to compete with the present superiority of the United States, specially in the field of the so-called 'new economy'. However, very little is still known with respect to the specific characteristics of the individuals who create those enterprises. The knowledge about the figure of the entrepreneur could allow a greater effectiveness of the measures already in operation, as well as of others that may be implemented. In this work we seek to contribute to a better knowledge of the European entrepreneur through an analysis of the characteristics of nascent entrepreneurs in Germany, a major Central European country. Given that Germany is the most important economy in the continent, and taking into account the narrow cultural interrelations with the neighbouring countries, we understand that this study can be representative of that area in Europe. For this study we will be using data from the Panel Comparability (PACO) Project, which includes a longitudinal panel of German households. The Panel data provide information on economic variables and both personal and family characteristics that may influence the decision of creating a new enterprise. It allows us to analyze the features presented by the prospective entrepreneurs before the creation of their enterprises. Thus, we can approach to the ideal situation of studying which are the factors that cause the decision of settling down as an entrepreneur

Revista complutense de educación

Resumen basado en el de la publicaciónSe trata de hacer hincapié en la importancia de la atención al medio familiar para que exista una intervención adecuada en los contextos de educación social. En algunos casos, no sólo se requiere la atención, sino la intervención de un especialista en materia familiar, orientador o terapeuta, que, trabajando en equipo, eleve los efectos de la intervención y, a la vez, le dé más solidez y profundidad a la actuación que la mera intervención sobre el educando.ES

A Competitive Success Model in the Hotel Industry

The aim of the paper focus on identifying those factors involved in the competitive success of hotel companies and the interrelations between them, taking into account the socio-economic influence that these companies might have on Andalusian region and the few studies carried out in tourism sector so far. The study tries to specify an econometric model that may include factors that appear as mechanisms for the generation of competitive advantage. The research model allows us to identify the relative impact of the “industry factor” and the company’s own specific factors, “hotel intangible resources”, on competitive success

Development of Cellular Models to Study Efficiency and Safety of Gene Edition by Homologous Directed Recombination Using the CRISPR/Cas9 System

In spite of the enormous potential of CRISPR/Cas in basic and applied science, the levels of undesired genomic modifications cells still remain mostly unknown and controversial. Nowadays, the efficiency and specificity of the cuts generated by CRISPR/Cas is the main concern. However, there are also other potential drawbacks when DNA donors are used for gene repair or gene knock-ins. These GE strategies should take into account not only the specificity of the nucleases, but also the fidelity of the DNA donor to carry out their function. The current methods to quantify the fidelity of DNA donor are costly and lack sensitivity to detect illegitimate DNA donor integrations. In this work, we have engineered two reporter cell lines (K562_SEWAS84 and K562GWP) that efficiently quantify both the on-target and the illegitimate DNA donor integrations in a WAS-locus targeting setting. K562_SEWAS84 cells allow the detection of both HDR-and HITI-based donor integration, while K562GWP cells only report HDR-based GE. To the best of our knowledge, these are the first reporter systems that allow the use of gRNAs targeting a relevant locus to measure efficacy and specificity of DNA donor-based GE strategies. By using these models, we have found that the specificity of HDR is independent of the delivery method and that the insertion of the target sequence into the DNA donor enhances efficiency but do not affect specificity. Finally, we have also shown that the higher the number of the target sites is, the higher the specificity and efficacy of GE will be.Spanish ISCIII Health Research FundEuropean Union (EU) PI15/02015 PI18/00337 PI18/00330CECEyU of the Junta de Andalucia FEDER/European Cohesion Fund (FSE) 2016000073391-TRA 2016000073332-TRA PI-57069 CARTPI-0001-201 PAIDI-Bio326 PI-0014-2016CSyF of the Junta de Andalucia FEDER/European Cohesion Fund (FSE) 2016000073391-TRA 2016000073332-TRA PI-57069 CARTPI-0001-201 PAIDI-Bio326 PI-0014-2016Nicolas Monardes regional Ministry of Health contract 0006/2018Fundacion Poco FrecuenteSpanish Government FPU17/04327 FPU17/02268ISCIII through a PFIS fellowship FI19/00163SMSI PEJ-2018-001760-

La pobreza en Alemania en el período 1985-1996. Una perspectiva longitudinal

Desde los años 70 se ha venido observando en la literatura una gran cantidad de trabajos empíricos que utilizan bases de datos de corte transversal, que además de cuantificar la pobreza entendida como privación económica, permite identificar aquellas características socioeconómicas de la población pobre en un momento específico del tiempo. Sin embargo, se ha estudiado poco la perspectiva longitudinal de este fenómeno. Recientemente la disponibilidad de datos de panel, como es el caso de la base de datos Panel Comparability Project (PACO Project), ha facilitado la aparición de estudios de carácter longitudinal. Utilizando esta base de datos para Alemania, el objetivo que persigue nuestro trabajo es realizar un análisis dinámico de la pobreza en el período 1985-1996, que permita conocer qué factores inciden en la duración del tiempo que un hogar pobre tarda en salir de la pobreza y distinguir entre pobreza transitoria y pobreza permanente, de gran importancia en la formulación de políticas públicas. Para ello, se utilizará un análisis no paramétrico basado en el estimador de Kaplan-Meier

Identificación de carnes procedentes de aves de caza y de la avicultura alternativa mediante una técnica de PCR en tiempo real

En este trabajo se ha desarrollado una técnica de Reacción en Cadena de la Polimerasa (PCR) en tiempo real empleando sondas TaqMan, para la identificación de carnes procedentes de codorniz (Coturnix coturnix), faisán (Phasianus colchicus), perdiz (Alectoris spp), pintada (Numida meleagris), paloma (Columba spp), becada (Scolopax rusticola) y zorzal (Turdus philomelos). El método combina el uso de cebadores y sondas TaqMan especie-específicos que amplifican fragmentos de pequeño tamaño (Real-time polymerase chain reaction (PCR) based on TaqMan probes has been applied to the identification of meat from quail (Coturnix coturnix), pheasant (Phasianus colchicus), partridge (Alectoris spp), guinea fowl (Numida meleagris), pigeon (Columba spp), Eurasian woodcock (Scolopax rusticola), and song thrush (Turdus philomelos). The method combines the use of species-specific primers and TaqMan probes that amplify small fragments