Electronic and vibrational contributions to first hyperpolarizability of donor-acceptor-substituted azobenzene

In this study we report on the electronic and vibrational (hyper)polarizabilities of donor–acceptorsubstituted azobenzene. It is observed that both electronic and vibrational contributions to the electricdipole first hyperpolarizability of investigated photoactive molecule substantially depend on the conformation. The contributions to the nuclear relaxation first hyperpolarizability are found to be quite important in the case of two considered isomers (cis and trans). Although the double-harmonic term is found to be the largest in terms of magnitude, it is shown that the total value of the nuclear relaxation contribution to vibrational first hyperpolarizability is a result of subtle interplay of higher-order contributions. As a part of the study, we also assess the performance of long-range-corrected densityfunctional theory in determining vibrational contributions to electric dipole (hyper)polarizabilities. In most cases, the applied long-range-corrected exchange correlation potentials amend the drawbacks of their conventional counterparts

Entrepreneurial success and failure: Confidence and fallible judgement

Excess entry or the high failure rate of market-entry decisions is often attributed tooverconfidence exhibited by entreprene urs. We show analytically that whereas excess entryis an inevitable consequence of imperfect assessments of entrepreneurial skill, it does notimply overconfidence. Judgmental fallibility leads to excess entry even when everyone isunderconfident. Self-selection implies greater confidence (but not necessarilyoverconfidence) among those who start new businesses than those who do not and amongsuccessful entrants than failures. Our results question claims that entrepreneurs areoverconfident and emphasize the need to understand the role of judgmental fallibility inproducing economic outcomes.

Oscar Wilde. De profundis: a severe judgement of Sophocles as a poet

O. Wilde considers that Christ ranks with the poets and Shelley and Sophocles are of his company. Nevertheless, the result of this comparison becomes unfavourable as far Sophocles is concerned, who, precisely as a poet can reach neither the sublimity nor the real tragic sufferance which Christ symbolises. According to Wilde, Christ is both a poet and a tragic poem, while Sophocles is merely a poet, thus being certified the impossibility of the above mentioned comparison.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

Este estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR) y del coste histórico (CH) en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de pequeñas explotaciones en el sector en los países occidentales avanzados, el estudio concluye que la contabilidad a VR constituye una mejoría de utilización y desarrollo de la contabilidad en el sector que la confeccionada a CH. Asimismo, el CH transmite una peor representación de la situación real de las explotaciones agrícolas.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

Classical horizontal inequity and reranking: an integrated approach

The last 20 years have seen a significant evolution in the literature on horizontal inequity (HI) and have generated two major and "rival" methodological strands, namely, classical HI and reranking. We propose in this paper a class of ethically flexible tools that integrate these two strands. This is achieved using a measure of inequality that merges the well-known Gini coefficient and Atkinson indices, and that allows a decomposition of the total redistributive effect of taxes and transfers in a vertical equity effect and a loss of redistribution due to either classical HI or reranking. An inequality-change approach and a money-metric cost-of-inequality approach are developed. The latter approach makes aggregate classical HI decomposable across groups. As in recent work, equals are identified through a nonparametric estimation of the joint density of gross and net incomes. An illustration using Canadian data from 1981 to 1994 shows a substantial, and increasing, robust erosion of redistribution attributable both to classical HI and to reranking, but does not reveal which of reranking or classical HI is more important since this requires a judgement that is fundamentally normative in nature.

Simulació d'arquitectures VLIW

L'objectiu d'aquest projecte es dissenyar i implementar en Java una interfície gràfica que permeti simular l'arquitectura VLIW. Ha d'interactuar amb un simulador ja existent, VEX, i amb l'usuari. VEX permet analitzar, desenvolupar i depurar codi escrit en C sobre un processador VLIW configurable, des dels recursos hardware fíns al comportament de la "caché". L'interfície gràfica desenvolupada es diu JavaVEX. Té el gran avantatge d'evitar la introducció de les comandes de text que necesita VEX perquè son substituïdes per elements. És una eina més intuïtiva, ràpida i eficient. JavaVEX mostra informació sobre el codi C traduït a instruccions VLIW de fins a 4 operacions. També mostra els resultats de les instrucciones VLIW simulades. JavaVEX s'ha incorporat a un LiveCD. Així es pot executar l'aplicació sobre qualsevol ordinador. La finalitat docent de JavaVEX és ser utilitzada en les pràctiques de l'assignatura Arquitectura per a Computadors 2.

El parlar salat: descripció, àmbit geogràfic i ús

La recerca, que ha durat quatre anys (2004-2008), s’ha centrat en l’estudi del parlar salat, un subdialecte del català oriental que es caracteritza per una sola isoglossa: l’ús de l’article salat (es, sa), és a dir, l’element derivat del demostratiu llatí “ipse”. Aquesta varietat ―poc estudiada― no té un abast gaire definit. Se sol situar en una estreta franja del litoral de Girona, entre Blanes i Begur, i que, després, isoladament, reapareix a Cadaqués, on es manté amb més vigència. A banda que els estudis no estableixen els límits geogràfics del fenomen de manera precisa, es tenen indicis que el tret que defineix i dóna nom a la varietat es troba en un acusat procés de recessió i de pèrdua, ja que només l’empren persones d’edat avançada (en general, pescadors). La tesi concreta l’estat actual del parlar salat. També fixa la cronologia del canvi de l’article salat (és a dir, en quin moment s’ha substituït per l’article literari, el, la) i es decriuen els factors que l’han propiciat (migració, turisme, la pressió de l’estàndard, etc.). El parlar salat és un exemple de desdialectalització del català, atès que es verifica que el tret que el caracteritza va començar a caure en desús en dels anys cinquanta del segle passat i que, avui dia, pràcticament ja s’ha extingit (només es manté en parlants de Cadaqués nascuts després de 1983). Per tant, s’evidencia que cal replantejar-se l’actual divisió dialectal de la llengua catalana ja que el subdialecte estudiat no existeix.

Els primers llums del Delta

Treball de recerca realitzat per un alumne d'ensenyament secundari i guardonat amb un Premi CIRIT per fomentar l'esperit científic del Jovent l'any 2009. El treball és un estudi de l’evolució, tan tècnica com estètica dels fars paral•lela als avenços tecnològics i prenent com a protagonistes els singulars fars de ferro que es varen construir durant la segona meitat del segle XIX i varen funcionar durant un llarguíssim període en el delta de l’Ebre. L’estructura de ferro, ancorada directament sobre les sorres del delta va donar un caràcter especial a aquestes construccions que, d’altra banda, constituïen una tipologia única a Catalunya i a Espanya. Aquests fars van rebre el nom del lloc on foren ubicats estratègicament. De sud a nord: far de la Banya, far de Buda i far del Fangar. Els van projectar conjuntament, es van encendre per primera vegada el mateix dia, van ser l’habitatge dels seus faroners, van anar evolucionant tècnicament tots tres però el final de cadascun d’ells va ser molt diferent. La història dels fars de ferro ha anat lligada al paisatge i la vida d’aquestes singulars terres del Delta i després de més d’un segle de servei foren substituïts per altres que estèticament i tècnicament res tenen a veure amb els seus antecessors.

Juridical double taxation by cross border transactions: the Block Case (C-67/08)

Treaty Establishing the European Community, operative until December 1st 2009, had already established in its article 2 the mission of the up until then European Community and actual European Union is to promote an harmonious, equilibrated and sustainable development of the economic activities of the whole Community. This Mission must be achieved by establishing a Common Market, an Economic and Monetary Union and the realization of Common Policies. One of the instruments to obtain these objectives is the use of free circulation of people, services and capitals inside the Common and Interior Market of the European Union. The European Union is characterized by the confirmation of the total movement of capitals, services and individuals and legal peoples’ freedom; freedom that was already predicated by the Maastricht Treaty, through the suppression of whatever obstacles which are in the way of the objectives before exposed. The old TEC in its Title III, now Title IV of the Treaty on the Functioning of the European Union, covered the free circulation of people, services and capitals. Consequently, the inclusion of this mechanism inside one of the regulating texts of the European Union indicates the importance this freedom supposes for the European Union objectives’ development. Once stood up the relevance of the free movement of people, services and capitals, we must mention that in this paper we are going to centre our study in one of these freedoms of movement: the free movement of capital. In order to analyze in detail the free movement of capital within the European framework, we are going to depart from the analysis of the existent case law of the Court of Justice of the European Union. The use of jurisprudence is basic to know how Community legislation is interpreted. For this reason, we are going to develop this work through judgements dictated by the European Union Court. This way we can observe how Member States’ regulating laws and the European Common Law affect the free movement of capital. The starting point of this paper will be the Judgement C-67/08 European Court of Justice of February 12th 2009, known as Block case. So, following the argumentation the Luxemburg Court did about the mentioned case, we are going to develop how free movement of capital could be affected by the current disparity of Member States’ legislation. This disparity can produce double taxation cases due to the lack of tax harmonized legislation within the interior market and the lack of treaties to avoid double taxation within the European Union. Developing this idea we are going to see how double taxation, at least indirectly, can infringe free movement of capital.

Eficàcia predictiva de l’HCR-20 i del PCL:SV en contexts institucionals

L’estudi es dirigeix a avaluar la capacitat predictiva sobre la violència dels instruments de judici clínic estructurat, amb una metodologia que aporti resultats comparables a estudis de l’àmbit internacional. La investigació es va portar a terme en un hospital civil de salut mental i la mostra està composta per 114 pacients de les unitats de crònics i subaguts. A l’avaluació inicial, l’HCR-20, el PCL:SV i el Protocol 7 van ser els instruments utilitzats per a la recollida d’informació de les variables predictors. La variable depenent o resultat va ser registrada prospectivament per part de l’equip d’infermeria amb un instrument observacional de fàcil ús, el MOAS. Mitjançant índexs de correlació, càlcul de riscos relatius, i anàlisis de regressió logística i corbes ROC va ser possible conèixer que l’HCR-20 i el PCL-SV són mesures vàlides per a la predicció de la violència intrahospitalària en el curt i mig termini en una mostra espanyola de persones amb malaltia mental severa. L’HCR-20 i particularment els ítems clínics van ser els millors predictors de la violència física envers a persones i objectes. Tant la puntuació numèrica de l’HCR-20 com el judici clínic estructurat van demostrar una precisió predictiva alta i comparable a l'obtinguda amb la versió original de l'instrument. El PCL:SV va arribar una precisió predictiva moderada que va anar disminuint al llarg del seguiment. Altres factors de risc com les agressions o la ira prèvies a l’avaluació també van augmentar significativament el risc de violència durant l’any de seguiment.

The nature of the Cr-C bond: direct estimation of aromaticity in Fischer carbenes

Report for the scientific sojourn at the the Philipps-Universität Marburg, Germany, from september to december 2007. For the first, we employed the Energy-Decomposition Analysis (EDA) to investigate aromaticity on Fischer carbenes as it is related through all the reaction mechanisms studied in my PhD thesis. This powerful tool, compared with other well-known aromaticity indices in the literature like NICS, is useful not only for quantitative results but also to measure the degree of conjugation or hyperconjugation in molecules. Our results showed for the annelated benzenoid systems studied here, that electron density is more concentrated on the outer rings than in the central one. The strain-induced bond localization plays a major role as a driven force to keep the more substituted ring as the less aromatic. The discussion presented in this work was contrasted at different levels of theory to calibrate the method and ensure the consistency of our results. We think these conclusions can also be extended to arene chemistry for explaining aromaticity and regioselectivity reactions found in those systems.In the second work, we have employed the Turbomole program package and density-functionals of the best performance in the state of art, to explore reaction mechanisms in the noble gas chemistry. Particularly, we were interested in compounds of the form H--Ng--Ng--F (where Ng (Noble Gas) = Ar, Kr and Xe) and we investigated the relative stability of these species. Our quantum chemical calculations predict that the dixenon compound HXeXeF has an activation barrier for decomposition of 11 kcal/mol which should be large enough to identify the molecule in a low-temperature matrix. The other noble gases present lower activation barriers and therefore are more labile and difficult to be observable systems experimentally.

A system to evaluate the accuracy of a visual mosaicking methodology

When underwater vehicles navigate close to the ocean floor, computer vision techniques can be applied to obtain motion estimates. A complete system to create visual mosaics of the seabed is described in this paper. Unfortunately, the accuracy of the constructed mosaic is difficult to evaluate. The use of a laboratory setup to obtain an accurate error measurement is proposed. The system consists on a robot arm carrying a downward looking camera. A pattern formed by a white background and a matrix of black dots uniformly distributed along the surveyed scene is used to find the exact image registration parameters. When the robot executes a trajectory (simulating the motion of a submersible), an image sequence is acquired by the camera. The estimated motion computed from the encoders of the robot is refined by detecting, to subpixel accuracy, the black dots of the image sequence, and computing the 2D projective transform which relates two consecutive images. The pattern is then substituted by a poster of the sea floor and the trajectory is executed again, acquiring the image sequence used to test the accuracy of the mosaicking system

Counterexamples to some pointwise estimates of the maximal Cauchy transform in terms of the Cauchy transform

Motivated by the work of Mateu, Orobitg, Pérez and Verdera, who proved inequalities of the form $T_*f\lesssim M(Tf)$ or $T_*f\lesssim M^2(Tf)$ for certain singular integral operators $T$, such as the Hilbert or the Beurling transforms, we study the possibility of establishing this type of control for the Cauchy transform along a Lipschitz graph. We show that this is not possible in general, and we give a partial positive result when the graph is substituted by a Jordan curve.