69 resultados para Tierra fiscal


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El presente estudio consiste en la elaboración de un mapa del estado de tenencia de la tierra actual de la Zona Protectora y Parque Nacional Volcán Tenorio situado al norte de Costa Rica. A partir de este resultado cartográfico se efectuarán estudios referentes al estado legal de las propiedades, al tipo de propiedad, a la ubicación de las propiedades dentro del Área Silvestre Protegida y al evalúo de los conflictos legales dentro de ésta. Por otro lado, se analiza la cobertura de la tierra y el estado de conservación. La metodología utilizada se basa en el uso de Sistemas de Información Geográfica y en la verificación de la información mediante puntos GPS tomados al campo y su análisis en la oficina. Los resultados muestran una reubicación de los planos más precisa y real que la indicada por el Catastro Nacional. Aunque las propiedades privadas son mayoritarias, el área de estudio presenta en general un porcentaje alto de masa boscosa, mientras que en las zonas limítrofes se encuentra una fragmentación del hábitat determinada por herbazales. Este estudio contribuye a una mejor gestión y conservación del Área Protegida y es un avance en el ordenamiento territorial del país.

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Projecte de recerca elaborat a partir d’una estada al Centro Austral de Investigaciones Científicas en Ushuaia (Tierra de Fuego), Argentina, entre juliol i novembre del 2007. Aquesta, s’emmarca dins d’una sèrie de projectes que es van iniciar fa 20 anys entre un equip format per investigadors i investigadores de la UAB, del CSIC, del CADIC i la AIA de Buenos Aires. Aquest treball conjunt encara continua realitzant-se. El projecte inicial va contemplar la intervenció arqueològica a diferents jaciments de la societat Yamana, que habitava a les costes del Canal Beagle. Actualment segueixen les intervencions en jaciments de la costa i també a l’interior de la Isla Grande de Tierra del Fuego. L’estada realitzada forma part d’aquest projecte donat que l’estudi dels mol•luscos obtinguts en aquestes intervencions encara està inèdit. Les restes malacològiques provenen de jaciments de dues zones de Tierra del Fuego: jaciments de l’interior de l’illa amb presència de mol•luscos (Ewan I i Ewan II) i de la costa del Canal Beagle (Lanashuaia i Túnel VII). Els dos primers s’atribueixen a la societat Selknam i els segons a la societat Yamana. L’estada que s’ha realitzat al CADIC ha servit per obtenir informació bibliogràfica sobre les espècies malacològiques que es troben actualment al Canal Beagle, el tipus de costa que aquestes habiten i les condicions ecològiques que cadascuna necessita. També s’ha obtingut informació sobre la zona d’estudi i específicament sobre els estudis de malacofauna realitzats a la zona. Per una altra banda, l’estada al CADIC també ha servit per resoldre dubtes d’identificació d’espècies i sobre les diferències en els ritmes de creixement i de formació de la conquilla de les espècies de pegellides de la zona.

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A l’article es pretén traçar una primera cronologia de l’evolució de les competències fiscals del municipi barceloní fins a la consolidació d’un veritable sistema fiscal. Més que conclusions definitives, el treball vol establir unes primeres hipòtesis dins d’una investigació pròpia en curs sobre la fiscalitat reial a la ciutat de Barcelona que, fins al moment, s’havia centrat sobretot en l’anàlisi del patrimoni reial

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El TFC describe el proceso de migración HW para una aplicación embebida crítica en tiempo real. El TFC resume todos los pasos del proceso: toma de requisitos, diseño, implementación, test y certificación.

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The low quality of education is a persistent problem in many developed countries. Parallel to in the last decades exists a tendency towards decentralization in many developed and developing countries. Using micro data from the Programme for International Student Assessment (PISA) referred to 22 countries, we test whether there exists an impact of fiscal and political decentralization on student performance in the areas of mathematics, reading skills and science. We observe that fiscal decentralization exerts an unequivocal positive effect on students’ outcomes in all areas, while the effect of political decentralization is more ambiguous. On the one hand, the capacity of the subnational governments to rule on its region has a positive effect on students’ performance in mathematics. On the other hand, the capacity to influence the country as a whole has a negative impact on mathematics achievement. As a general result, we observe that students’ performance in Mathematics is more sensible to these exogenous variations than in Sciences and reading skills. Keywords: School outcomes, PISA, fiscal decentralization, political decentralization JEL codes: H11, H77, I21

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En este trabajo se argumenta que la propuesta de Pacto Fiscal defendida por el actual Gobierno catalán es inviable constitucional y políticamente y desaconsejable en términos de racionalidad económica y administrativa. Esta reivindicación sólo servirá para excitar sentimientos de agravio dentro de Cataluña y de rechazo fuera de ella, alimentando así un sentimiento de confrontación que, aunque podría ser beneficioso electoralmente para algunos partidos nacionalistas catalanes, no serviría a los intereses de ninguna de las partes.

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This paper investigates the effects of government spending on the real exchange rate and the trade balance in the US using a new VAR identification procedure based on spending forecast revisions. I find that the real exchange rate appreciates and the trade balance deteriorates after a government spending shock, although the effects are quantitatively small. The findings broadly match the theoretical predictions of the standard Mundell-Fleming model and differ substantially from those existing in literature. Differences are attributable to the fact that, because of fiscal foresight, the government spending is non-fundamental for the variables typically used in open economy VARs. Here, on the contrary, the estimated shock is fundamental.

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En esta nota se cuestiona la tesis de que el déficit fiscal de Catalunya es mucho mayor que el que registran otras regiones con niveles similares de renta relativa en los países de nuestro entorno. Cataluña encaja perfectamente en el patrón de redistribución territorial que se observa en Estados Unidos cuando abstraemos del tamaño de la Administración Central y trabajamos con el gasto que ''vuelve'' a cada territorio por euro o dolar de impuestos soportados. Esto hace muy difícil pensar que el saldo fiscal catalán pueda ser muy inferior al que presentan las regiones ricas de los países de Europa continental, que generalmente cuentan con sectores públicos mayores y mucho más redistributivos que el norteamericano.

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The empirical evidence testing the validity of the rational partisan theory (RPT) has been mixed. In this article, we argue that the inclusion of other macroeconomic policies and the presence of an independent central bank can partly contribute to explain this inconclusiveness. This article expands Alesina s (1987) RPT model to include an extra policy and an independent central bank. With these extensions, the implications of RPT are altered signi ficantly. In particular, when the central bank is more concerned about output than public spending (an assumption made by many papers in this literature), then the direct relationship between in flation and output derived in Alesina (1987) never holds. Keywords: central bank, conservativeness, political uncertainty. JEL Classi fication: E58, E63.

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The present paper describes recent research on two central themes of Keynes General Theory: (i) the social waste associated with recessions, and (ii) the effectiveness of fiscal policy as a stabilization tool. The paper also discusses some evidence on the extent to which fiscal policy has been used as a stabilizing tool in industrial economies over the past two decades.

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The defaults of Philip II have attained mythical status as the origin of sovereign debt crises. Four times during his reign the king failed to honor his debts and had to renegotiate borrowing contracts. In this paper, we reassess the fiscal position of Habsburg Spain. New archival evidence allows us to derive comprehensive estimates of debt and revenue. These show that primary surpluses were sufficient to make the king's debt sustainable in most scenarios. Spain's debt burden was manageable up to the 1580s, and its fiscal position only deteriorated for good after the defeat of the "Invincible Armada." We also estimate fiscal policy reaction functions, and show that Spain under the Habsburgs was at least as "responsible" as the US in the 20th century or as Britain in the 18th century. Our results suggest that the outcome of uncertain events such as wars may influence on a history of default more than strict adherence to fiscal rules.

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This paper studies monetary and fiscal policy interactions in a two country model, where taxes on firms sales are optimally chosen and the monetary policy is set cooperatively.It turns out that in a two country setting non-cooperative fiscal policy makers have an incentive to change taxes on sales depending on shocks realizations in order to reduce output production. Therefore whether the fiscal policy is set cooperatively or not matters for optimal monetary policy decisions. Indeed, as already shown in the literature, the cooperative monetary policy maker implements the flexible price allocation only when special conditions on the value of the distortions underlying the economy are met. However, if non-cooperative fiscal policy makers set the taxes on firms sales depending on shocks realizations, these conditions cannot be satisfied; conversely, when fiscal policy is cooperative, these conditions are fulfilled. We conclude that whether implementing the flexible price allocation is optimal or not depends on the fiscal policy regime.

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We investigate the theoretical conditions for effectiveness of government consumptionexpenditure expansions using US, Euro area and UK data. Fiscal expansions taking placewhen monetary policy is accommodative lead to large output multipliers in normal times.The 2009-2010 packages need not produce significant output multipliers, may havemoderate debt effects, and only generate temporary inflation. Expenditure expansionsaccompanied by deficit/debt consolidations schemes may lead to short run output gains buttheir success depends on how monetary policy and expectations behave. Trade opennessand the cyclicality of the labor wedge explain cross-country differences in the magnitude ofthe multipliers.

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As part of a process of democratization, many countries spanning Europe, Latin Amertica, Africa, and Asia are reorganizing their governments bydevolving fiscal responsibility and authority to newly empowered regionaland local governments. Although decentralization in each country proceedsdifferently, a common element tends to be an initially heavy relianceon central government grants to fund regional spending. We develop atheoretical model of regional borrowing decisions in which the incentivesfor regional borrowing depend crucially on how the regions expect thefederal system of finance to evolve. We examine the implications of themodel using data on Spanish regions for the period 1984-1995 and findevidence that regions may be borrowing inefficiently in response toincentives imbedded in the Spanish system of fiscal decentralization.