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.

Evaluación de impacto de un fondo de financiamiento para la innovación en pymes

ArtículoPurpose – The purpose of this paper is to estimate the impact of one productive development program (PROPYME) in a developing nation like Costa Rica. This program seeks to increase the capacity of small and medium-sized firms (SMEs) to innovate. Design/methodology/approach – Impacts have been estimated assuming that beneficiary firms are trying to maximize their profits and that PROPYME aims to increase these firms productivity. The impacts were measured in terms of three result variables real average wages employment demand and the probability of exporting. A combination of fixed effects and propensity score matching techniques was used in estimations to correct for any selection bias. The authors worked with panel data companies treated and untreated for the period 2001-2011. Findings – PROPYME’s beneficiaries performed better than other firms in terms of labor demand and their probability of exporting. In addition, the dose and the duration of the effects of the treatment (timing effects) are important. Originality/value – The authors study the impact in ways that go beyond the average treatment effects on the treated (ATT) usually estimated in the existing literature. Specifically, the research focusses on the identification of the timing or dynamic effects (i.e. how long should we wait to see results?) and treatment intensity (dosage effects). Keywords Impact evaluation, Innovation, Financing, Probability of exporting, Labour demand, R&D, SMEs, Costa Rica Paper type Research pape

Assessing a novel modelling approach with high resolution UAV imagery for monitoring health status in priority riparian forests

ResearchBackground: Black alder (Alnus glutinosa) forests are in severe decline across their area of distribution due to a disease caused by the soil-borne pathogenic Phytophthora alni species complex (class Oomycetes), “alder Phytopththora”. Mapping of the different types of damages caused by the disease is challenging in high density ecosystems in which spectral variability is high due to canopy heterogeneity. Data obtained by unmanned aerial vehicles (UAVs) may be particularly useful for such tasks due to the high resolution, flexibility of acquisition and cost efficiency of this type of data. In this study, A. glutinosa decline was assessed by considering four categories of tree health status in the field: asymptomatic, dead and defoliation above and below a 50% threshold. A combination of multispectral Parrot Sequoia and UAV unmanned aerial vehicles -red green blue (RGB) data were analysed using classical random forest (RF) and a simple and robust three-step logistic modelling approaches to identify the most important forest health indicators while adhering to the principle of parsimony. A total of 34 remote sensing variables were considered, including a set of vegetation indices, texture features from the normalized difference vegetation index (NDVI) and a digital surface model (DSM), topographic and digital aerial photogrammetry-derived structural data from the DSM at crown level. Results: The four categories identified by the RF yielded an overall accuracy of 67%, while aggregation of the legend to three classes (asymptomatic, defoliated, dead) and to two classes (alive, dead) improved the overall accuracy to 72% and 91% respectively. On the other hand, the confusion matrix, computed from the three logistic models by using the leave-out cross-validation method yielded overall accuracies of 75%, 80% and 94% for four-, three- and two-level classifications, respectively. Discussion: The study findings provide forest managers with an alternative robust classification method for the rapid, effective assessment of areas affected and non-affected by the disease, thus enabling them to identify hotspots for conservation and plan control and restoration measures aimed at preserving black alder forestsinfo:eu-repo/semantics/publishedVersio

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

Growth of silver on ZnO and SnO2 thin films intended for low emissivity applications

In the present work we have investigated the relationships existing between the optical properties and the growth mechanism, microstructure and surface roughness of SnO2 and ZnO oxide films prepared by magnetron sputtering under conditions resembling those utilized in industry. Thin films of these oxides with different thicknesses were characterized by atomic force microscopy, glancing incidence X-ray diffraction (GIXRD), X-ray reflectometry and spectroscopic ellipsometry. The roughness evolution of the film properties (density, surface roughness and refraction index) as a function of their thickness has been evaluated within the concepts of the Dynamic Scaling Theory of thin film growth. Zinc oxide films were rougher than tin oxide films of similar thickness, indicating a different growing mechanism for the two materials. Silver was evaporated onto the surface of the two oxide thin films and its earlier stages of nucleation studied by background analysis of the X-ray photoemission spectra. A different nucleation mechanism was found depending on the nature of the oxide acting as substrate. The superior performance of the zinc oxide based low emissive coatings is related with a better wetting of silver on the surface of this oxide despite the comparatively lower roughness of the tin oxide layers.Junta de Andalucía P09-CTS- 5189 TEP5283 FQM-6900España Ministerio de Competitividad CONSOLIDER CSD2008-00023 MAT2010-21228 MAT2010-1844

Identifying Sources of Information That Students Use in Deciding Which Engineering Major to Pursue

This study explores the sources of information that first year engineering students use to decide which engineering major to pursue for their undergraduate studies. The purposes of this study are twofold: (1) to understand how students make an informed decision of which engineering major to pursue and (2) to help the First Year Engineering (FYE) program administration improve the informational resources they provide the students. This study was framed within the FYE population of a large Midwestern university and was commissioned by the FYE program. FYE administration conducts regular student surveys for feedback and improvement purposes. We analyzed different survey data collected over a period of one year and found out that students identified “Self-Led Exploration of Engineering Disciplines” (SLE) as the single most important source of information in selecting a major. SLE is a broad, ill-defined term, which students may interpret differently. Hence, we developed a qualitative study to investigate how students perform SLE. We conducted individual interviews with 12 students enrolled in the FYE Program. These students were selected so that they were representative of the entire student population in terms of gender. The qualitative findings of this study reinforce that the students are basing their decision of a major using SLE. These findings also helped us unpack the meaning of SLE, and we further came up with 6 different types of SLE. Finally, our findings also indicated that direct interaction with people was highly valued by the students while selecting a major

Programa para el desarrollo de habilidades informacionales DHI) aplicada a los estudiantes de la carrera de inglés, UNAN-Managua

El presente documento lleva como título “Programa para el Desarrollo de habilidades informacionales (DHI) aplicada a los estudiantes de la carrera de Inglés, UNAN-Managua, la cual consiste en llevar a cabo una propuesta para dar a conocer el Centro de Documentación (CEDOC), su acervo bibliográfico, sus servicios y recursos tanto físico como electrónico, asimismo, emprender a los estudiantes hacia las nuevas estrategias de búsqueda y recuperación de la información. Con el desarrollo de este trabajo el CEDOC podrá ser de ejemplo a las otras unidades de información, y servirá de mucho apoyo a los estudiantes, docentes e investigadores al ofrecer una amplia colección de información caracterizada por su relevancia, actualización y objetividad. Además de contar con una atención de calidad con calor humano. Se presenta un programa que contempla cinco capítulos los cuales se basan en una amplia gama de información de gran valor documental, la cual es recopilada de personajes que han sido testigos de los antecedentes y perfil actual de ALFIN o mejor conocida como DHI en la actualidad. Unas de las nuevas estrategias que se aplica en este programa, es la ejecución de talleres y seminarios con el objetivo de dar a conocer y capacitar a los estudiantes acerca de la función de dos leyes de gran importancia en el campo investigativo de todo proyecto u propuesta, tales como la ley N°312 Ley Derecho de Autor y Conexos y la ley N°621 Ley de Acceso a la Información. Con el desarrollo e implementación de estas Leyes se pretende: - Dar a conocer su relevancia en el campo estudiantil e investigativo. - Capacitar a los estudiantes acerca del manejo de las mismas. - Lograr nuevos alcances en el área investigativa de los estudiantes. - Enriquecer las investigaciones de los estudiantes a través de fuentes de información confiable que brinden instrumentos de relevancia y objetividad respetando el derecho de autor. - Evitar violaciones a la genuinidad/ originalidad de la información

Riesgo psicosocial en estudiantes de los colegios Manuela Cañizares y Alicia Loza Meneses pertenecientes al distrito número 1, Cuenca 2018

INTRODUCCION: riesgo psicosocial se define como una condición en la que un individuo o población tienen probabilidad de sufrir daño en su salud. La adolescencia es un período entre los 10 y 19 años con cambios físicos, psicológicos, sociales que puede estar marcado por circunstancias familiares inestables, falta de acceso a la educación, salud, educación sexual, al acceso a servicios sociales básicos, lo que convierte en un periodo de alta vulnerabilidad y de riesgo psicosocial. OBJETIVO: determinar el riesgo psicosocial en estudiantes de los colegios Manuela Cañizares y Alicia Loza Meneses pertenecientes al Distrito número 1, Cuenca 2018. METODOLOGÍA: estudio cuantitativo descriptivo. El universo serán los estudiantes de los dos colegios del Distrito número 1 de Cuenca- Ecuador, durante el año 2018 a quienes se les aplicó el “Inventario para predicción del riesgo social para adolescentes según las normas y protocolos de atención integral a los adolescentes, del MSP del Ecuador”. Los datos recolectados fueron ingresados en una base de datos diseñada para el efecto en el software SPSS V15.0. RESULTADOS: el inventario aplicado para predicción de riesgo psicosocial a 346 adolescentes de entre 13 y 19 años, de los cuales el 70.5 % presentó riesgo psicosocial, 95.9% de estos presentó nivel leve, 4.1% nivel moderado y no se encontraron casos de alto riesgo, se clasifico el tipo de riesgo psicosocial en riesgo por círculo de amigos (92.8%), riesgo Familiar (81.8%) y riesgo Escolar (43.1%). Se encontró mayor prevalencia de riesgo en la etapa tardía de la adolescencia (14-19 años).INTRODUCTION: psychosocial risk is defined as a condition in which an individual or a population are more likely to suffer damage to their health. Adolescence is a period between 10 and 19 years with physical, psychological, social changes that can be marked by unstable family circumstances, lack of access to education, health, sexual education, good access to basic social services, which turns this period of life into a period of high vulnerability and psychosocial risk. OBJECTIVE: to determine the psychosocial risk in students of the Manuela Cañizares and Alicia Loza Meneses schools belonging to District number 1, Cuenca 2018. METHODOLOGY: descriptive quantitative study. The universe will be the students of the two schools of District number 1 of Cuenca-Ecuador, during the year 2018 to which the "Inventory for prediction of social risk for adolescents according to the norms and protocols of integral attention to adolescents, of the MSP of Ecuador ". The data collected were entered into a database designed for this purpose in the SPSS V15.0 software. RESULTS: the inventory for prediction of psychosocial risk was applied to a total of 346 adolescents between 13 and 19 years of age, 237 of females and 109 of males, of which 70.5% presented psychosocial risk, 95.9% of these presented a mild level, 4.1% moderate level and no cases of high psychosocial risk were found, the type of psychosocial risk at risk was classified by circle of friends (92.8%), Family risk (81.8%) and School risk (43.1%). A higher prevalence of risk was found in the late stage of adolescence (14-19 years of age).MédicoCuenc

Cleaning and retreatment protocol for a debonded ceramic restoration

Objectives: The aim of this article is to propose a resin cement cleaning protocol for use before recementing a debonded restoration. Study Design: Ceramic samples were fabricated from IPS d.sign® and IPS e.max Press® and were treated with hydrofluoric acid etching (HF), or HF+silane (S), or HF+S+adhesive or HF+S+A+resin cement. All samples were placed in a furnace at 650º for one minute in order to attempt to pyrolyze the composite. Each step was examined under scanning electron microscopy (SEM). Results: When the cleaning protocol had been performed, it left a clean and retentive surface. Conclusions: If the restoration is placed in a furnace at 650º for one minute, the composite cement will burn or pyrolyze and disappear, allowing conventional retreatment of the ceramic before rebonding