Settlement in tax evasion prosecution

It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze the interest for the tax authority of committing, ex-ante, to a settlement strategy. We show that to commit to the use of settlements is ex-ante optimal when the tax authority receives signals that provide statistical information about the taxpayers' true tax liability. The more informative the signal, the larger the additional expected evenue raised by the tax authority when using settlement as a policy tool.

Bridging Formal/Informal Learning

Recently many OER activities have been getting popular, and users who access those content for informal learning are increasing. Most popular OER must be OCW, which has been proposed and promoted by MIT since 2001. In Japan OCW has been penetrating gradually since 2005. However in terms of formal learning utilization ICT technology has not been so popular yet in Japanese higher education field. In this paper two case studies, one is formal e-Learning using OCW, and the other is portal site of open contents from universities are described

Operator algebras: an informal overview

This article is an informal introduction to some classical results of the theory of operator algebras. It aims to illustrate the richness and diversity of possible applications of this topic.

Do Spanish informal caregivers come to the rescue of dependent people with formal care unmet needs?

This paper analyses the effect of unmet formal care needs on informal caregiving hours in Spain using the two wavesof the Informal Support Survey (1994, 2004). Testing for double sample selection from formal care receipt and theemergence of unmet needs provides evidence that the omission of either variable would causes underestimation of thenumber of informal caregiving hours. After controlling for these two factors the number of hours of care increaseswith both the degree of dependency and unmet needs. More importantly, in the presence of unmet needs, the numberof informal caregiving hours increases when some formal care is received. This result refutes the substitution modeland supports complementarity or task specificity between both types of care. For a given combination of formal careand unmet needs, informal caregiving hours increased between 1994 and 2004. Finally, in the model for 2004, theselection term associated with the unmet needs equation is larger than that of the formal care equation, suggestingthat using the number of formal care recipients as a quality indicator may be confounding, if we do not complete thisinformation with other quality indicators.

Trade-off between formal and informal care in Spain

The remarkable growth of older population has moved long term care to the front ranks of the social policy agenda. Understanding the factors that determine the type and amount of formal care is important for predicting use in the future and developing long-term policy. In this context we jointly analyze the choice of care (formal, informal, both together or none) as well as the number of hours of care received. Given that the number of hours of care is not independent of the type of care received, we estimate, for the first time in this area of research, a sample selection model with the particularity that the first step is a multinomial logit model. With regard to the debate about complementarity or substitutability between formal and informal care, our results indicate that formal care acts as a reinforcement of the family care in certain cases: for very old care receivers, in those cases in which the individual has multiple disabilities, when many care hours are provided, and in case of mental illness and/or dementia. There exist substantial differences in long term care addressed to younger and older dependent people and dependent women are in risk of becoming more vulnerable to the shortage of informal caregivers in the future. Finally, we have documented that there are great disparities in the availability of public social care across regions.

Informal care and labour force participation among middle-aged women in Spain

Informal care is today the form of support most commonly used by those who need other peoplein order to carry out certain activities that are considered basic (eating, dressing, taking a shower,etc.), in Spain and in most other countries in the region. The possible labour opportunity costsincurred by these informal carers, the vast majority of whom are middle-aged women, have not asyet been properly quantified in Spain. It is, however, crucially important to know these quantities ata time when public authorities appear to be determined to extend the coverage offered up to nowas regards long-term care.In this context, we use the Spanish subsample of the European Community Household Panel (1994-2001) to estimate a dynamic ordered probit and so attempt to examine the effects of various typesof informal care on labour behaviour. The results obtained indicate the existence of labouropportunity costs for those women who live with the dependent person they care for, but not forthose who care for someone outside the household. Furthermore, whereas caregiving for morethan a year has negative effects on labour force participation, the same cannot be said of those who start caregiving and stop caregiving .

Estudi sobre el perfil de persones grans amb dependència del servei d'ajuda a domicili del Consell Comarcal d'Osona i el tipus de suport formal i informal

The aim of this study is to determine the profile of dependent elderly people users of the home care services (SAD) of the regional council in Osona (Consell Comarcal d´Osona) , and the characteristics of formal and informal types of support they use. Methodology. An observational study of a transversal format has been carried out, with retrospective and descriptive purposes. The target population is 63 people (26 men and 37 women) included in the program of the regional SAD They have a recognized dependence grade approved by the law 39 /2006, December 14th , promoting the individual autonomy and care of elderly people in a dependent situation. The data were collected by social workers of basic social services, first with a home visit and followed by handed out questionnaires, specifically designed for this study, in order to obtain information on socio-demographic characteristics, and the type of support formal and informal. The obtained results on the SAD users are women in a 58.7% and a 41.3 % are men. The 84% of the total sampling are 80 years old and more, being the average age of 85.2 years old. 45% of them are married, 41% are widows and widowers and 14% are single. 54% are rated with severe dependence (grade II), 42.8% with high dependence (grade III). 86% live accompanied. 100% have an informal caregiver and a 95% of the times, the caregiver is a relative who in 73% of the cases the dedication time is permanent. The coverage of the SAD has an average of 4.27 hours per week and per user. The formal services most used are the technical (62%), also the assessment of an occupational therapist at home (57%) and the telecare service in a (56%). Conclusions. The SAD is used primarily for women in an advanced age and severe dependence. The informal assistance structures have an informal caregiver, being a member of the family mostly, living with the dependent, and mainly in a permanent dedication basis. The SAD has a varied intensity in each case. The formal support services complementary to the SAD, are largely used in all cases.

Some like it hot: temperature and acidification modulate larval development and settlement of the sea urchin Arbacia lixula

We studied the effects of temperature and pH on larval development, settlement and juvenile survival of a Mediterranean population of the sea urchin Arbacia lixula. Three temperatures (16, 17.5 and 19 °C) were tested at present pH conditions (pHT 8.1). At 19 °C, two pH levels were compared to reflect present average (pHT 8.1) and near-future average conditions (pHT 7.7, expected by 2100). Larvae were reared for 52-days to achieve the full larval development and complete the metamorphosis to the settler stage. We analyzed larval survival, growth, morphology and settlement success. We also tested the carry-over effect of acidification on juvenile survival after 3 days. Our results showed that larval survival and size significantly increased with temperature. Acidification resulted in higher survival rates and developmental delay. Larval morphology was significantly altered by low temperatures, which led to narrower larvae with relatively shorter skeletal rods, but larval morphology was only marginally affected by acidification. No carry-over effects between larvae and juveniles were detected in early settler survival, though settlers from larvae reared at pH 7.7 were significantly smaller than their counterparts developed at pH 8.1. These results suggest an overall positive effect of environmental parameters related to global change on the reproduction of A. lixula, and reinforce the concerns about the increasing negative impact on shallow Mediterranean ecosystems of this post-glacial colonizer.

Uses of also in oral semi-informal German

In recent grammars and dictionaries also (`therefore, so, well¿) continues to be preferably presented as an adverb with a conclusive-consecutive connective function that essentially corresponds to its use in formal written German. Its function as a modal particle is documented, however, since the beginnings of what is known as Partikelforschung, though not all its uses have been systematically investigated contrasting oral and written German, either in mode or concept. In this article we analyse the uses of also in semi-informal oral interactions on the basis of empirical data (from a subsample of the VARCOM corpus). Specifically, we will analyse the presence and frequency of also at the beginning of a sentence or sequence, the functions it serves as a logical-semantic connector or discourse and interaction marker and the interrelations between these functions, in order to contrast these results with the description of also provided by current reference works.

Cuidado informal, redes de apoyo y políticas de vejez

El sector informal como recurso, se refiere a la red de provisión, que en un rol amplio, ayuda a resolver problemas identificados en el sector formal de salud y sociosanitario. Se refiere a diferentes tipos de arreglos cotidianos que las personas desarrollan o ponen en práctica, para cuidarse y atenderse entre sí. La autora centra su reflexión en los dilemas y límites, individuales y sociales que plantea el cuidado informal, y tiene especialmente en cuenta el impacto e importancia desde la perspectiva de género, ya que el cuidado informal es un recurso central en la atención a la dependencia y fragilidad. Los retos a resolver tienen que ver con los modos de relación y el impacto de los mismos sobre la organización social del cuidar y de los cuidados en la protección a las situaciones de fragilidad y dependencia.

Who Cares? A comparison of informal and formal care provision in Spain, England and the USA

This paper investigates the prevalence of incapacity in performing daily activities and the associations between household composition and availability of family members and receipt of care among older adults with functioning problems in Spain, England and the United States of America (USA). We examine how living arrangements, marital status, child availability, limitations in functioning ability, age and gender affect the probability of receiving formal care and informal care from household members and from others in three countries with different family structures, living arrangements and policies supporting care of the incapacitated. Data sources include the 2006 Survey of Health, Ageing and Retirement in Europe for Spain, the third wave of the English Longitudinal Study of Ageing (2006), and the eighth wave of the USA Health and Retirement Study (2006). Logistic and multinomial logistic regressions are used to estimate the probability of receiving care and the sources of care among persons age 50 and older. The percentage of people with functional limitations receiving care is higher in Spain. More care comes from outside the household in the USA and England than in Spain. The use of formal care among the incapacitated is lowest in the USA and highest in Spain.

Qualitat de vida del cuidador informal davant la demència

Les cures que requereix una persona malalta amb demència, al prolongar-se tant en el temps, no son assumides completament per un sistema de seguretat social, ja que hi ha altres prioritats pressupostàries. Per això el cuidador familiar és qui assumeix la major part d’aquestes tasques en el seu domicili, utilitzant recursos i serveis privats o concertats, resultant ser prioritàriament, un tema de voluntat política L’estudi realitzat a la Fundació del Vallès Amics de la Neurologia (AVAN), ens ha permès conèixer com és la qualitat de vida d’aquests cuidadors informals, que actualment es fan càrrec d’una persona afectada per una demència, un cop utilitzen els serveis de l’Hospital de Dia. Tant la persona afecta, com el cuidador, van conformant un binomi inseparable en el que la qualitat de vida disminueix significativament. En el cas del malalt, degut a les limitacions que imposa la malaltia i a la gravetat del símptomes; en el cas del cuidador, que és aquell que emergeix de l’entorn més proper del malalt, per ocupar-se crònicament i al llarg de les etapes de la malaltia de manera exigent, es produeix per la sobrecàrrega i el desgast que suposa cuidar, a la vegada que vol continuar amb el propi projecte de vida. Tot i les avantatges associades al manteniment de les persones dependents en el domicili, i encara que aquestes es decantin per les cures informals, “la revolució de la longevitat” i altres transformacions socials en l’àmbit familiar, plantegen un desafiament per l’actual i per les futures generacions. L’exigència i el dret a donar i rebre cura es situa, en el centre del debat social, ètic i sobre els drets de ciutadania.

Remote collaborative multi-user informal learning experiences: design and evaluation

This paper presents a customizable system used to develop a collaborative multi-user problem solving game. It addresses the increasing demand for appealing informal learning experiences in museum-like settings. The system facilitates remote collaboration by allowing groups of learners tocommunicate through a videoconferencing system and by allowing them to simultaneously interact through a shared multi-touch interactive surface. A user study with 20 user groups indicates that the game facilitates collaboration between local and remote groups of learners. The videoconference and multitouch surface acted as communication channels, attracted students’ interest, facilitated engagement, and promoted inter- and intra-group collaboration—favoring intra-group collaboration. Our findings suggest that augmentingvideoconferencing systems with a shared multitouch space offers newpossibilities and scenarios for remote collaborative environments and collaborative learning.

The ager tarraconensis project (right side of river Francoli) (PAT): the application of geophysical survey to identify rural Roman settlement typologies

The methodology of the ager Tarraconensis project also included geophysical surveys aiming to distinguish different categories of rural settlements. Two geophysical techniques (resistivity and magnetometry) were combined to reveal traces of unearth structures from a selection of sites identified from the field survey. Results of geophysical surveys of these seven sites as well as conclusions obtained from this approach are discussed here.

Formació sanitària al cuidador informal en les cures del pacient pal·liatiu al domicili

En els últims anys s’ha produït un augment progressiu de la incidència i la prevalença de les malalties cròniques evolutives, i com a conseqüència de la mortalitat. Tot això està directament relacionat amb l’envelliment de la població que fa que a la vegada, s’incrementi el nombre de malalts crònics amb un deteriorament físic progressiu i amb grans necessitats d’atenció i de cures físiques, psicològiques, socials i espirituals. Aquest canvi en les necessitats requereix del desenvolupament de noves fórmules d’atenció i organització.