Is there a connection between the tax administration and the political power?

This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater (or lesser) effort in tax collection the greater (or lower) the (expected) public deficit. At the same time, the system of unconditional grants from the central layer of government provokes an ¿income effect¿ which disincentivises the efforts of the tax administration. Secondly, these efforts also decrease when the margin to lose a parliamentary seat in an electoral district is cut, although the importance of this disincentive decreases according to the parliamentary strength of the incumbent

Impedance field and transition from thermal to shot noise in Cd1-xZnxTe semi-insulating Ohmic detectors

Within a drift-diffusion model we investigate the role of the self-consistent electric field in determining the impedance field of a macroscopic Ohmic (linear) resistor made by a compensated semi-insulating semiconductor at arbitrary values of the applied voltage. The presence of long-range Coulomb correlations is found to be responsible for a reshaping of the spatial profile of the impedance field. This reshaping gives a null contribution to the macroscopic impedance but modifies essentially the transition from thermal to shot noise of a macroscopic linear resistor. Theoretical calculations explain a set of noise experiments carried out in semi-insulating CdZnTe detectors.

Is there a connection between the tax administration and the political power?

This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater (or lesser) effort in tax collection the greater (or lower) the (expected) public deficit. At the same time, the system of unconditional grants from the central layer of government provokes an ¿income effect¿ which disincentivises the efforts of the tax administration. Secondly, these efforts also decrease when the margin to lose a parliamentary seat in an electoral district is cut, although the importance of this disincentive decreases according to the parliamentary strength of the incumbent

Using spatially distributed parameters and multi-response objective functions to solve parameterization of complex applications of semi-distributed hydrological models

Application of semi-distributed hydrological models to large, heterogeneous watersheds deals with several problems. On one hand, the spatial and temporal variability in catchment features should be adequately represented in the model parameterization, while maintaining the model complexity in an acceptable level to take advantage of state-of-the-art calibration techniques. On the other hand, model complexity enhances uncertainty in adjusted model parameter values, therefore increasing uncertainty in the water routing across the watershed. This is critical for water quality applications, where not only streamflow, but also a reliable estimation of the surface versus subsurface contributions to the runoff is needed. In this study, we show how a regularized inversion procedure combined with a multiobjective function calibration strategy successfully solves the parameterization of a complex application of a water quality-oriented hydrological model. The final value of several optimized parameters showed significant and consistentdifferences across geological and landscape features. Although the number of optimized parameters was significantly increased by the spatial and temporal discretization of adjustable parameters, the uncertainty in water routing results remained at reasonable values. In addition, a stepwise numerical analysis showed that the effects on calibration performance due to inclusion of different data types in the objective function could be inextricably linked. Thus caution should be taken when adding or removing data from an aggregated objective function.

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.

A semi-grand canonical Monte Carlo simulation model for ion binding to ionizable surfaces: proton binding of carboxylated latex particles as a case study

In this paper, we present a computer simulation study of the ion binding process at an ionizable surface using a semi-grand canonical Monte Carlo method that models the surface as a discrete distribution of charged and neutral functional groups in equilibrium with explicit ions modelled in the context of the primitive model. The parameters of the simulation model were tuned and checked by comparison with experimental titrations of carboxylated latex particles in the presence of different ionic strengths of monovalent ions. The titration of these particles was analysed by calculating the degree of dissociation of the latex functional groups vs. pH curves at different background salt concentrations. As the charge of the titrated surface changes during the simulation, a procedure to keep the electroneutrality of the system is required. Here, two approaches are used with the choice depending on the ion selected to maintain electroneutrality: counterion or coion procedures. We compare and discuss the difference between the procedures. The simulations also provided a microscopic description of the electrostatic double layer (EDL) structure as a function of p H and ionic strength. The results allow us to quantify the effect of the size of the background salt ions and of the surface functional groups on the degree of dissociation. The non-homogeneous structure of the EDL was revealed by plotting the counterion density profiles around charged and neutral surface functional groups.

Understanding the gains from wage flexibility: The exchange rate connection

We study the gains from increased wage flexibility and their dependence on exchange rate policy, using a small open economy model with staggered price andwage setting. Two results stand out: (i) the impact of wage adjustments on employment is smaller the more the central bank seeks to stabilize the exchange rate,and (ii) an increase in wage flexibility often reduces welfare, and more likely so ineconomies under an exchange rate peg or an exchange rate-focused monetary policy.Our findings call into question the common view that wage flexibility is particularlydesirable in a currency union.

Versatile iPad forensic acquisition using the Apple Camera Connection Kit

Peer reviewed

A novel semi-fragile forensic watermarking scheme for remote sensing images

Peer-reviewed

Spatial filtering for pilot-aided WCDMA systems: a semi-blind subspace approach

This paper proposes a spatial filtering technique forthe reception of pilot-aided multirate multicode direct-sequencecode division multiple access (DS/CDMA) systems such as widebandCDMA (WCDMA). These systems introduce a code-multiplexedpilot sequence that can be used for the estimation of thefilter weights, but the presence of the traffic signal (transmittedat the same time as the pilot sequence) corrupts that estimationand degrades the performance of the filter significantly. This iscaused by the fact that although the traffic and pilot signals areusually designed to be orthogonal, the frequency selectivity of thechannel degrades this orthogonality at hte receiving end. Here,we propose a semi-blind technique that eliminates the self-noisecaused by the code-multiplexing of the pilot. We derive analyticallythe asymptotic performance of both the training-only andthe semi-blind techniques and compare them with the actual simulatedperformance. It is shown, both analytically and via simulation,that high gains can be achieved with respect to training-onlybasedtechniques.

Estudi de les estratègies comportamentals dels gripau corredor (Bufo Calamita) a la zona semi-àrida de Mas de Melons (terme municipal de Lleida) durant l'hivern i principis de primavera del 2007

En aquest treball s’han radiomarcat, un total de 4 gripaus corredors (Bufo calamita) que posteriorment foren alliberats a la Bassa de l’Astor, per tal d’estudiar les estratègies comportamentals de l’espècie en una zona semi-àrida. Dels 4 animals alliberats, un es perdé als pocs dies, la resta foren seguits mitjançant radioseguiment uns 64 dies, entre finals d’hivern i principis de primavera del 2007. En el treball de seguiment s’anotà en cada una de les localitzacions la temperatura ambiental del moment i la freqüència a la qual emetia l’emissor. Donat que es tenien els emissors calibrats, a partir d’aquesta freqüència es podia obtenir la temperatura a la qual es trobava l’emissor, és a dir la temperatura corporal del gripau en aquest cas. Mitjançant programes estadístics s’ha pogut determinar que durant el període hivernal i principis de primavera existeix una relació estadísticament significativa entre la variació de la temperatura ambiental i la temperatura corporal dels gripaus. Aquesta relació no es dona però en el període estival. Això fa pensar que el comportament del calamita esdevé una forma de termoregulació actuant per tal d’evitar extrems crítics de temperatura i humitat. S’ha pogut determinar també que gràcies a les característiques dels refugis utilitzats en la zona d’estudi (munts de pedres o caus d’altres espècies) els gripaus aconsegueixen mantenir-se en ambients on la variació de temperatura és inferior a la variació de la temperatura exterior. Així la variació de la temperatura corporal dels gripaus és també inferior. Pel que fa als moviments entre els diferents refugis, aquests han variat en funció de cada animal. La distància mitja recorreguda en el total dels desplaçaments ha estat d’uns 185 metres lineals. Aquests desplaçaments s’han donat sempre en dies de pluja o l’endemà d’un dia de pluja.

El Semi-Semanario Ilerdense (1822)

En este artículo se pretende analizar la prensa de la ciudad de Lleida durante el Trienio Liberal. Para ello se ha iniciado el texto introduciendo un contexto histórico marcado por la contrarrevolución realista destinada a acabar con el gobierno liberal. Para a continuación esbozar una breve caracterización de la prensa en el Trienio Liberal. Finalmente se estudian de una manera pormenorizada los ocho números del Semi-Semanario Ilerdense (1822), el único periódico editado y publicado en Lleida a lo largo del período liberal, el cual se identificó por su carácter liberal exaltado.

Stable isotopes in arid and semi-arid forest systems

El empleo de isótopos estables en el ámbito de la ecología forestal ha ido creciendo progresivamente en las últimas dos décadas. Cabe esperar que esta tendencia se mantenga en el futuro, ya que éstos aportan una visión integradora de cómo las plantas, hoy y en el pasado, han interaccionado con el medio así como con otros organismos. Su implementación es particularmente relevante en climas secos debido a la fuerte limitación de recursos que en ellos acontece. Tras una breve introducción sobre las bases teóricas de los isótopos estables en fisiología vegetal, esta revisión destaca, sobre diferentes escalas espaciales y temporales, los últimos avances en ecología forestal empleando esta metodología y con un énfasis especial en los sistemas áridos y semiáridos.